Course Outcome (CO) and Programme Outcome (PO) document for B. Com 1st Year – SEP Syllabus based on the subjects you’ve listed:

Programme Outcome (PO) – B. Com
PO1 – Knowledge Application: Apply the knowledge of commerce, accounting, marketing, and law in the field of business and entrepreneurship.
PO2 – Professional Skills: Develop business-related soft skills and decision-making abilities through analysis, reasoning, and problem-solving.
PO3 – Ethical Awareness: Demonstrate ethical behaviour and understand social responsibilities in business and accounting practices.
PO4 – Communication: Develop oral and written communication skills to effectively present and discuss business ideas.
PO5 – Environment & Sustainability: Understand the importance of sustainable business practices and environmental responsibility.

Course Outcomes (COs)
Language – I (Kannada / Hindi / Sanskrit)
Students can opt for one among Kannada, Hindi, or Sanskrit
CO1: Improve reading, writing, and comprehension skills in the selected language.
CO2: Understand classical and modern texts, poetry, and prose.
CO3: Enhance cultural awareness and literary appreciation.
CO4: Develop translation and interpretation skills.

Language – II (English)
CO1: Strengthen grammar, vocabulary, and communication skills.
CO2: Analyze literary texts and appreciate different genres.
CO3: Develop formal writing skills including emails, reports, and resumes.
CO4: Improve presentation and interpersonal skills in English.

Financial Accounting
CO1: Understand the fundamentals of accounting concepts and principles.
CO2: Prepare and interpret basic financial statements.
CO3: Apply accounting standards and procedures for business transactions.
CO4: Develop accuracy in recording, classifying, and summarizing financial data.

Corporate Law
CO1: Understand the legal framework governing companies in India.
CO2: Learn the procedures related to company formation, management, and winding up.
CO3: Examine the roles and responsibilities of directors and shareholders.
CO4: Interpret legal documents like Memorandum and Articles of Association.

Modern Marketing
CO1: Understand the basic concepts and principles of marketing.
CO2: Learn about market segmentation, targeting, and positioning.
CO3: Analyze consumer behavior and marketing mix strategies.
CO4: Develop insights into current trends in digital and global marketing.

Quantitative Analysis for Business Decisions – V
CO1: Learn basic quantitative techniques and tools for business decision-making.
CO2: Apply statistical tools like mean, median, mode, correlation, and regression.
CO3: Understand the use of index numbers and time series in business forecasting.
CO4: Interpret data to support business strategies and decisions.

Environmental Studies
CO1: Understand the interrelationship between human beings and the environment.
CO2: Analyze environmental issues and sustainable development strategies.
CO3: Gain awareness about biodiversity, pollution, and environmental ethics.
CO4: Promote eco-friendly practices and environmental responsibility.

Programme Outcomes (B.Com – 2nd Year)

By the end of the B.Com program, students will be able to:
PO1: Core Knowledge – Gain conceptual and practical knowledge in commerce, accounting, finance, taxation, costing, and law.
PO2: Employability Skills – Develop skills required for business operations, entrepreneurship, and competitive exams.
PO3: Ethical Responsibility – Apply ethics in business decisions and corporate behavior.
PO4: Communication & IT Proficiency – Enhance communication and computer skills for professional work.
PO5: Entrepreneurship – Understand business environment and develop innovative ideas for startups.
PO6: Lifelong Learning – Prepare for higher education like M.Com, MBA, CA, etc., and remain updated with commerce trends.

1. Language – I (Kannada / Hindi / Sanskrit)
Syllabus Brief:
Prose and poetry from selected authors.
Language structure, grammar, and vocabulary.
Essay writing, translation, and comprehension.
Course Outcomes (CO):
CO1: Enhance proficiency in the chosen language.
CO2: Appreciate literary texts and cultural richness.
CO3: Improve communication and writing skills.
CO4: Develop analytical skills through literary criticism.

2. Language – II (English)
Syllabus Brief:
Reading comprehension, essays, short stories, and poems.
Grammar: Tenses, voice, articles, sentence correction.
Business correspondence and formal writing.
Course Outcomes (CO):
CO1: Strengthen English language proficiency.
CO2: Understand and interpret literary and business texts.
CO3: Write emails, letters, and business reports effectively.
CO4: Improve public speaking and communication skills.

3. Corporate Accounting & Financial Management
Syllabus Brief:
Final accounts of companies.
Issue and redemption of shares and debentures.
Financial statement analysis.
Time value of money, capital budgeting.

Course Outcomes (CO):
CO1: Understand corporate accounting practices.
CO2: Apply financial management concepts to business decisions.
CO3: Analyze financial statements for performance evaluation.
CO4: Make informed investment and financing decisions.

4. Fundamentals of Costing
Syllabus Brief:
Basic cost concepts: Fixed, variable, semi-variable.
Cost sheet preparation.
Material, labor, and overhead cost control.
Marginal and standard costing.
Course Outcomes (CO):
CO1: Understand principles and methods of costing.
CO2: Prepare cost statements for different industries.
CO3: Apply costing techniques in decision-making.
CO4: Evaluate and control costs for business efficiency.

5. Digital Entrepreneurship
Syllabus Brief:
Introduction to digital business and e-commerce.
Social media marketing, SEO, content creation.
E-payment systems, digital platforms.
Creating a business model online.
Course Outcomes (CO):
CO1: Identify digital business opportunities.
CO2: Use digital tools for marketing and operations.
CO3: Develop business plans for online ventures.
CO4: Apply innovation in digital entrepreneurship.
6. Indian Constitution
Syllabus Brief:
Preamble, Fundamental Rights and Duties.
Directive Principles of State Policy.
Union and State Legislature.
Judiciary and Constitutional bodies.
Course Outcomes (CO):
CO1: Understand the structure and principles of the Constitution.
CO2: Appreciate fundamental rights and duties.
CO3: Analyze role of government organs and judiciary.
CO4: Promote responsible citizenship and national integrity.
Programme Outcomes (PO) – B.Com Final Year (NEP)
By the end of the final year, B.Com students will be able to:
PO1: Professional Competence – Demonstrate advanced knowledge in finance, taxation, audit, marketing, and management.
PO2: Analytical Skills – Analyze, interpret and solve real-life business and financial problems.
PO3: Entrepreneurship & Innovation – Develop, plan, and manage entrepreneurial ventures with digital integration.
PO4: Ethical and Legal Awareness – Apply ethical principles and legal frameworks in decision-making.
PO5: Technological Readiness – Use digital tools, accounting software, and cybersecurity practices in business.
PO6: Career & Competitive Readiness – Prepare for jobs in commerce, government, and higher studies such as CA, CMA, MBA, etc.

1. Financial Management
Syllabus Brief:
Capital structure and cost of capital.
Working capital management.
Dividend decisions.
Capital budgeting techniques and risk analysis.
Course Outcomes (CO):
CO1: Understand financial planning and capital structure decisions.
CO2: Evaluate investment proposals using capital budgeting.
CO3: Manage working capital efficiently.
CO4: Apply financial strategies for value maximization.
2. Income Tax Law and Practice – I
Syllabus Brief:
Basic concepts of income tax.
Residential status and incidence of tax.
Heads of income: Salary, House Property, and Other Sources.
Deductions and Exemptions.
Course Outcomes (CO):
CO1: Understand income tax framework and legal provisions.
CO2: Compute taxable income under various heads.
CO3: Apply deductions and exemptions appropriately.
CO4: Prepare basic tax returns and assessments.

3. Principles and Practice of Auditing
Syllabus Brief:
Concepts, objectives, and types of audit.
Internal control and audit procedures.
Vouching, verification, and valuation.
Auditor’s rights, duties, and liabilities.
Course Outcomes (CO):
CO1: Understand auditing principles and procedures.
CO2: Conduct vouching and verification of accounts.
CO3: Apply internal control techniques in auditing.
CO4: Evaluate the role and responsibility of auditors.

4. Elective – 1 (a) LAS-1 (Legal Aspects of Business)
Syllabus Brief:
Indian Contract Act, 1872.
Sale of Goods Act.
Consumer Protection Act.
Company Law basics.
Course Outcomes (CO):
CO1: Understand major legal frameworks applicable to business.
CO2: Apply laws in contractual and commercial settings.
CO3: Interpret consumer and corporate rights.
CO4: Ensure legal compliance in business operations.

4. Elective – 1 (b) Marketing & Retail Management
Syllabus Brief:
Fundamentals of marketing.
Consumer behavior and market segmentation.
Retail operations and store management.
Trends in e-retailing and global marketing.
Course Outcomes (CO):
CO1: Understand the principles of marketing and retailing.
CO2: Apply strategies for customer engagement and brand building.
CO3: Analyze consumer behavior and buying decisions.
CO4: Manage retail operations effectively.

5. Elective – 2 (FI&M: Financial Institutions & Markets)
Syllabus Brief:
Structure and role of financial systems.
RBI, SEBI, and regulatory bodies.
Capital and money markets.
Mutual funds and NBFCs.
Course Outcomes (CO):
CO1: Understand the structure of financial institutions and markets.
CO2: Evaluate the role of regulatory institutions like RBI and SEBI.
CO3: Analyze instruments of capital and money markets.
CO4: Assess the working of mutual funds and NBFCs.

6. GST – Law & Practice
Syllabus Brief:
Introduction to GST and indirect tax structure.
Levy, collection, and exemptions under GST.
Input tax credit, returns, and refunds.
GST compliance and filing procedures.
Course Outcomes (CO):
CO1: Understand GST structure, rules, and regulations.
CO2: Apply GST provisions to business transactions.
CO3: File GST returns using software tools.
CO4: Ensure tax compliance and documentation.

7. Cyber Security
Syllabus Brief:
Basics of cybersecurity and data protection.
Types of cyber threats and attacks.
Cyber laws and ethics in India.
Protection tools and best practices.
Course Outcomes (CO):
CO1: Understand core concepts of cybersecurity.
CO2: Identify and respond to common cyber threats.
CO3: Apply cyber laws in online environments.
CO4: Use tools and techniques for secure computing.