PO’s and CO’s

As the institution is affiliated to Karnatak University, Dharwad, it follows the curriculum designed by the Karnatak University, Dharwad. The programme outcomes, programme specific outcomes and course outcomes are developed by the institution based on the curriculum of the programme and the vision mission and goals of the institution. The head of the institution and the H.O.D’s of various departments together pool their ideas in framing the PO’s PSO’s and CO’s.

Programme and Course outcomes for all programmes offered by the institution are stated and displayed on website and communicated to teachers and students.

The programme and course outcomes are communicated to the stakeholders through handbooks, and induction programme. PO’s and CO’s are discussed in the Department meetings to acquaint the teachers with them. In the introductory class the teachers inform the students of the programme and course outcomes.


B.Com Programme:

  • Business Knowledge: Develop Entrepreneurship and Employability skills.
  • Knowledge of Accounting and Tally: Preparation of financial statements.
  • Business Finance and Financial Planning skills.
  • Analysis and interpretation of financial statements by using appropriate tools and
    techniques and drawing conclusion on the same.
  • Well versed with business regulatory frame work.
  • Planning, Budgeting, Organising and Controlling.
  • Business Finance and Financial Planning.
  • Tax Planning, Assessment and Tax Filing.
  • Human Resource Management and Development.
  • Knowledge of Marketing: Commodity Market, Stock Exchange, Foreign Exchange and EXIM.
  • Project Cost Estimation.
  • Life-long Learning: Leadership Qualities, Global Exposure, Team Spirit and Confidence Building.
  • Sense of National and Social Responsibility.
  • Use of ICT and Programming Skills.


  • Accounting: Equips the students to prepare the financial statements of corporate and other forms of business organisation by applying principles of accounting.
  • Management: Develops the ability to apply management principles and functions to tackle the problems relating to both physical and human resources.
  • Financial Management: Inculcates the skills to take right decision in financing, investing and dividend to achieve predetermined objectives.
  • Laws: Students understand theoretical concepts and practical approach of application of various laws relating to formation, management and smooth functioning of business organisations.
  • Taxation: Auditing and Income Tax awareness.
  • Economics: Economics is the combination of numbers and economic concepts, problems, economic essay, calculations. Knowledge of these enables students to have an opportunity to build business models and have insights into the real economic world. Students ultimately enjoy Economics because it allows them to employ and develop analytical skills as entrepreneurs and industrialists in future.


  • Financial Accounting: It provides higher knowledge exposure in the application of financial accounting principles and methods to various forms of business organizations.
  • Principles of Management: It acquaints students with the concepts, principles and practice of the management of business organisation.
  • Business Environment: It enables students to understand and identify the environment
    within which the business organisations function and the influence of environmental
  • Business Mathematics: It provides basic knowledge of mathematics and its application in business decision-making process.
  • Managerial Economics: It familiarizes students with the basic concepts of micro
    economics and their applications in business organisations.
  • Indian Constitution: It provides the basic knowledge of the development and the
    principles enshrined in the Constitution of India.
  • Business Communication Skill: It familiarises the students with the concept of business communication and to develop basic business communication skills.
  • Entrepreneurship and Small Enterprise Management: To acquaint students with the concepts of entrepreneurship and small business enterprises and to familiarise with the entrepreneurial development process.
  • Fundamentals of Computers: Students are equipped with the basic concepts of computer and their applications in business organizations.
  • Secretarial Practice: To familiarise the students with the fundamental concepts and functions to be performed by corporate secretaries.
  • Human Resource Management: The course is designed to develop a knowledge base of basic concepts and skills required in the management of human resource employed in business organizations.
  • Law and Practice of Banking: To familiarise the students with the basic concepts and applications of provisions of Banking Regulations Act.
  • Indian Financial System: To familiarise with the fundamental concepts and working of Indian financial system and its constituents.
  • Income Tax Law and Practice: It develops an understanding of the basic concepts and principles of income tax law and develop necessary skills in computation of income tax under various heads.
  • Principles and Practice of Auditing: To equip students with concepts, techniques and methods of auditing process employed in business organizations.
  • Cost Accounting: It acquaints the student’s with applications of cost accounting tools and methods in business decision-making process and control.
  • Business Laws: It acquaints the students with the fundamentals of various business laws as applicable to business organizations in India.
  • Fundamentals of Marketing: Students will develop strong ability to demonstrate conceptual knowledge in the functional area of Marketing.
  • Business Correspondence and Reporting: Students will acquire correspondence skills, judgement around human communication to facilitate to work collaboratively with others.
  • Banking Law and Practice: It equips the students with an understanding of legal and regulatory aspects of banking.

M.Com Programme:


  • Advanced knowledge in the field of business and management.
  • Development of analytical and critical thinking.
  • Skills required preparing business projects and carrying research activities.
  • Assessment of stock and derivative market temperament.
  • Advanced knowledge on Domestic and International Financial System.
  • Ability to address the bottleneck in the business.
  • Preparation of project report and effective presentation.
  • Advanced communicative skills.
  • Knowledge of contemporary issues.
  • Inculcate leadership qualities.
  • Ability to boost the morale of the peers.
  • Advanced knowledge of computer software for research and business decision making.


  • In-depth knowledge in different disciplines of management and understanding temperament of human resources and financial avenues.
  • Exposure in different segments like: transaction and economic exposure. Thorough knowledge in establishment, operation and performance evaluation of an organisation and reporting the same by using information technology to the stakeholders.
  • Enhancing the knowledge, skills, quality, competency and techniques of decision making to demonstrate oneself.
  • Opportunity to maintain a fine balance between conceptual understanding and hands on experience in formation of strategies and cutting edge to become leader in the open world.


  • Marketing Management: The course is designed to provide the students with the basic knowledge of marketing concepts used by contemporary businesses in the modern world and to understand the differences in marketing strategies as dictated by products, customers, environment, etc.
  • Financial Management: The course aims to provide an understanding of various concepts of financial management and to develop skills amongst the students in designing appropriate financial strategies for business enterprises.
  • Organizational Behavior: The subject is designed to develop conceptual and theoretical understanding of organizational theory and its basic elements amongst the students and in developing appropriate strategies for influencing individual behavior on group behavior and vice versa.
  • Strategic Management: The course aims to provide conceptual knowledge of strategic management process in businesses and develop skills of analysis, implementation and evaluation of corporate level strategies amongst the students.
  • Security Analysis and Portfolio Management: The course aims to provide conceptual understanding of the elements of investment process in securities and in developing skills of analysis and selection of appropriate securities for investment.
  • Financial Reporting and Accounting Standards: The course aims at providing an understanding of theoretical concepts of corporate financial reporting trends and to develop skills in interpretation of financial statements of global organizations.
  • Corporate Restructuring: The course is designed to equip students with the basic understanding of corporate mergers and to develop skills for valuation and integration of corporate mergers.
  • Business Research Methods: The course is designed to develop an understanding the quantitative research concepts and their application in business and equip students with necessary skills to apply research methods in business.
  • Strategic Human Resource Management: This course will help the students to think strategically and integrate the activities of HR with the organizations goals.
  • Economic Analysis for Business: The Course is designed to equip the students with understanding concepts of economics relevant for managerial decision making and to develop skills in the application of those concepts.
  • Accounting Information System: The course is designed to provide an understanding of the basic concepts and techniques of accounting information system in business entities and to develop skills among the students of the application in business entities.
  • Multinational Business Finance: The course aims to provide an understanding of concepts and techniques of financial management of MNCs and to develop the skills of their applications in the management of financial operations and risks of MNCs.
  • Production and Operations Management: The course is designed to provide a basic understanding of the principles of production and operations management to students and enable them to link the relationship of the subject with cost management practices.
  • Cost Management: The subject is designed to provide knowledge of cost management techniques as applied in manufacturing and service organizations and to develop skills of their applications.
  • Advanced Management Accounting: The course aims to provide an understanding of advanced management accounting concepts as employed in manufacturing entities and to develop skill in them in applying such concepts and techniques.
  • Computer Applications in Business: The course is designed to develop among the students the basic conceptual and technical skills of IT as applied in various functional areas of the business entities.
  • Corporate Governance: The subject aims to provide basic understanding of evolution, concept, role and principles of corporate governance in the world and in India and to develop the knowledge of measuring the governance performance of entities.
  • Strategic Cost Management: The course is designed to develop basic concepts and principles of strategic cost management and impart specialized knowledge and skills of strategic cost analysis in business entities.
  • Quantitative Methods for Cost Accountants: The course is designed to enable students to understand the application of quantitative techniques in business operations and to develop skills in implementing such techniques in managing business operations.
Immediate Outcomes Intermediate Outcomes High-end Outcomes
Learn Remember Apply
Understand Interact and Communicate Global vision
Analyze Management Development of civic sense
Synthesize Interpersonal relationships Shouldering social responsibility
Belongings Team spirit Empathy
Creativity Research Scientific temperament
Computer awareness Computer Application Develop ICT skills
Plan Organize Implement / execution
Hobbies Life enrichment Self-actualization
Valuate Communicate Deliver