RIMS Road, Kadapa 516004, AP 9912099620 kadapa.jkc@gmail.com
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Government College for Men

Accredited by NAAC • Affiliated to Yogi Vemana University • Kadapa, Andhra Pradesh

Autonomous NAAC B++ ISO 9001:2015
ADMISSIONS 2026–27 OPEN! UG applications are now being accepted. Fill Inquiry Form →    Learn More
Commerce
At a Glance
1948
Established
2
Programs

POs, PSOs & Course Outcomes

Course Outcomes (CO)
Business Organisation and Management COMC101
Sem I 2025-2026
  1. CO1: Identify and differentiate various forms of business organisations including P4 models and franchising systems.
  2. CO2: Analyse the impact of business environment factors like mergers, acquisitions, and CSR on organisational sustainability.
  3. CO3: Demonstrate knowledge of key managerial functions including planning, delegation, decision-making, and organisational structure.
  4. CO4: Apply motivation and leadership theories to workplace scenarios and assess their implications on employee performance.
  5. CO5: Develop foundational skills in business analysis using tools such as SWOT, TQM, and quality circles.
FINANCIAL ACCOUNTING - I COMC201
Sem II 2025-2026
  1. CO1: understand the basic concepts of financial accounting;
  2. CO2: analyse the accounting process;
  3. CO3: enable the students to understand the various methods of depreciation and its calculation;
  4. CO4: examine the impact of provisions and reserves on profitability of business;
  5. CO5: workout with final accounts and assess the financial position of the concern.
ADVANCED ACCOUNTING COMC301
Sem III 2025-2026
  1. CO1: Understand the concept of Non-profit organizations and its accounting process,
  2. CO2: Comprehend the concept of single-entry system and preparation of statement of affairs
  3. CO3: Familiarize with the legal formalities at the time of dissolution of the firm,
  4. CO4: Prepare financial statements for partnership firm on dissolution of the firm
  5. CO5: Employ critical thinking skills to understand the difference between the dissolution of the firm and dissolution of partnership.
ADVANCED ACCOUNTING 24COMCA305
Sem III 2024-2025
  1. CO1: At the end of the course, the student will able to; Understand the concept of Non-profit organizations and its accounting process,
  2. CO2: Comprehend the concept of single-entry system and preparation of statement of affairs,
  3. CO3: Familiarize with the legal formalities at the time of dissolution of the firm,
  4. CO4: Prepare financial statements for partnership firm on dissolution of the firm and
  5. CO5: Employ critical thinking skills to understand the difference between the dissolution of the firm and dissolution of partnership.
INCOME TAX COMC302
Sem III 2025-2026
  1. CO1: Acquire the complete knowledge of the tax evasion, tax avoidance and tax planning,
  2. CO2: Understand the provisions and compute income tax for various sources,
  3. CO3: Grasp amendments made from time to time in Finance Act,
  4. CO4: Compute total income and define tax complicacies and structure
  5. CO5: Prepare and File IT returns of individual at his own
INCOME TAX 24COMCA306
Sem III 2024-2025
  1. CO1: At the end of the course, the student will able to; Acquire the complete knowledge of the tax evasion, tax avoidance and tax planning,
  2. CO2: Understand the provisions and compute income tax for various sources,
  3. CO3: Grasp amendments made from time to time in Finance Act,
  4. CO4: Compute total income and define tax complicacies and structure and
  5. CO5: Prepare and File IT returns of individual at his own
MONEY, BANKING AND FINANCIAL MARKETS COMCM301
Sem III 2025-2026
  1. CO1: To analyse the impact of money on some of the economy’s key variables such as interest rates, inflation, and the banking industry.
  2. CO2: To exposes students to the theory and functioning of the monetary and financial sectors of the economy.
  3. CO3: To study the organization, structure and role of financial markets and institutions.
  4. CO4: To examine interest rates, monetary management and instruments of monetary control.
  5. CO5: To study the Financial and banking sector reforms and monetary policy with special reference to India.
CORPORATE ACCOUNTING COMC401
Sem IV 2025-2026
  1. CO1: Understand the Accounting treatment of Share Capital and aware of process of book building,
  2. CO2: Demonstrate the procedure for issue of bonus shares and buyback of shares,
  3. CO3: Comprehend the important provisions of Companies Act, 2013 and prepare final accounts of a company with Adjustments,
  4. CO4: Participate in the preparation of consolidated accounts for a corporate group Understand analysis of complex issues, formulation of well-reasoned arguments and reaching better conclusions
  5. CO5: Communicate accounting policy choices with reference to relevant laws and accounting standards
CORPORATE ACCOUNTING 24COMCA409
Sem IV 2025-2026
  1. CO1: At the end of the course, the student will able to; Understand the Accounting treatment of Share Capital and aware of process of book building,
  2. CO2: Demonstrate the procedure for issue of bonus shares and buyback of shares,
  3. CO3: Comprehend the important provisions of Companies Act, 2013 and prepare final accounts of a company with Adjustments,
  4. CO4: Participate in the preparation of consolidated accounts for a corporate group Understand analysis of complex issues, formulation of well-reasoned arguments and reaching better conclusions and
  5. CO5: Communicate accounting policy choices with reference to relevant laws and accounting standards.
COST AND MANAGEMENT ACCOUNTING COMC402
Sem IV 2025-2026
  1. CO1: Understand various costing methods and management techniques,
  2. CO2: Apply Cost and Management accounting methods for both manufacturing and service industry,
  3. CO3: Prepare cost sheet, quotations, and tenders to organization for different works,
  4. CO4: Analyze cost-volume-profit techniques to determine optimal managerial decisions,
  5. CO5: Compare and contrast the financial statements of firms and interpret the results and Prepare analysis of various special decisions, using relevant management techniques
COST AND MANAGEMENT ACCOUNTING 24COMCA410
Sem IV 2024-2025
  1. CO1: At the end of the course, the student will able to; Understand various costing methods and management techniques,
  2. CO2: Apply Cost and Management accounting methods for both manufacturing and service industry,
  3. CO3: Prepare cost sheet, quotations, and tenders to organization for different works,
  4. CO4: Analyze cost-volume-profit techniques to determine optimal managerial decisions,
  5. CO5: Compare and contrast the financial statements of firms and interpret the results and Prepare analysis of various special decisions, using relevant management techniques.
DERIVATIVES & RISK MANAGEMENT COMCM401
Sem IV 2025-2026
  1. CO1: Understand derivatives market
  2. CO2: Understand derivatives trading in India and regulatory framework
  3. CO3: Train the student with required skills for pricing of futures
  4. CO4: Train the student with required skills for pricing of options
  5. CO5: Enable the student to explore hedging strategies to mitigate risk in business operations.
PORTFOLIO MANAGEMENT COMCM402
Sem IV 2025-2026
  1. CO1: To familiarize students with recent changes and elements of portfolio management
  2. CO2: To understand the risk associated with investment and techniques useful to identify the risk and how to increase return.
  3. CO3: To understand the various tools used in the evaluation process of investment avenues.
  4. CO4: To understand the financial environment.
  5. CO5: To understand different theories of portfolio management.
Advanced Corporate Accounting COMC501
Sem V 2025-2026
  1. CO1: After completing the course, the student shall be able to: Understand Corporate Accounting environment and record transactions related to Purchase of Business, Amalgamation and Reconstruction.
  2. CO2: Analyze the situations of Purchase of Business and Liquidation and create formulas and calculations relating to Amalgamation, Internal Reconstruction and Holding company accounts.
  3. CO3: Acquire skills of Accounting Procedure of Advanced Corporate Accounting Environment.
GOODS AND SERVICES TAX WITH TALLY COMC502
Sem V 2025-2026
  1. CO1: Understand the concept of Liability and Payment of GST
  2. CO2: Create a new company in Tally with GST components and establish an environment for GST Voucher entry.
  3. CO3: Comprehend the utilization of input tax credit, and the reverse charge mechanism in GST
  4. CO4: Acquire Skills of preparation of GST Returns in accordance with GST Law and Tally
  5. CO5: Acquire skill of online payment of GST through GST Portal.
PROJECT MANAGEMENT(MINOR) COMCM502
Sem V 2025-2026
  1. CO1: The student to conduct preliminary screening of project.
  2. CO2: gain knowledge on conducting the studies of market, technical and operational feasibility of the Project.
  3. CO3: analyse the financial viability of the project
  4. CO4: provide insight into implementation and abandonment of project
STOCK MARKET OPERATIONS (MINOR) COMCM503
Sem V 2025-2026
  1. CO1: The student understand the Capital Markets’ scenario
  2. CO2: the student understand the nature and significance of stock markets
  3. CO3: understand the process of listing of stocks
  4. CO4: provide an overview of the Stock Market Indices
  5. CO5: impart basics of the commodity and currency markets

  1. PO1: Have comprehensive knowledge of Finance, Accounting, Taxation and Business laws.
  2. PO2: Equip with professional, interpersonal and entrepreneurial skills.
  3. PO3: Gear up with updated knowledge in implementing business practices
  4. PO4: Prepare for post graduate studies and to achieve success in their professional careers.
  1. PSO1: To cater to the manpower needs of companies in Accounting, Taxation, Business Laws, Auditing, Financial analysis and Management.
  2. PSO2: To enrich communication, ethical values, team work, professional and leadership skill sets of students.
  3. PSO3: To inculcate entrepreneurship and managerial skills in students so as to enable them to establish and manage their business effectively
Course Outcomes (CO)
Business Organisation and Management COMG102
Sem I 2025-2026
  1. CO1: Identify and differentiate various forms of business organisations including P4 models and franchising systems.
  2. CO2: Analyse the impact of business environment factors like mergers, acquisitions, and CSR on organisational sustainability.
  3. CO3: Demonstrate knowledge of key managerial functions including planning, delegation, decision-making, and organisational structure.
  4. CO4: Apply motivation and leadership theories to workplace scenarios and assess their implications on employee performance.
  5. CO5: Develop foundational skills in business analysis using tools such as SWOT, TQM, and quality circles.
Financial Accounting -I COMG 101
Sem I 2025-2026
  1. CO1: Understand the basic concepts of financial accounting;
  2. CO2: Analyse the accounting process;
  3. CO3: Enable the students to understand the various methods of depreciation and its calculation
  4. CO4: Examine the impact of provisions and reserves on profitability of business
  5. CO5: Workout with final accounts and assess the financial position of the concern
Business Economics COMG202
Sem II 2025-2026
  1. CO1: Understand the nature and scope of business economics and distinguish between micro and macroeconomics.
  2. CO2: Analyse demand, elasticity, and consumer behaviour for business decision-making.
  3. CO3: Apply production and cost concepts, including break-even analysis, to assess viability.
  4. CO4: Differentiate market structures and explain price-output determination under perfect competition.
  5. CO5: Understand national income concepts and evaluate the impact of structural reforms and macro indicators.
Financial Accounting-II COMG201
Sem II 2025-2026
  1. CO1: Analyse the various accounts related to consignment business.
  2. CO2: Prepare accounts of joint ventures under different methods.
  3. CO3: Understand the preparation of receipts and payment, income and expenditure accounts
  4. CO4: To explore the essence of partnership deed and preparation of accounts in partnership
  5. CO5: Apply accounting procedures for partner’s death, firm dissolution, and insolvency, including the Garner v. Murray Rule
ADVANCED ACCOUNTING COMG301
Sem III 2025-2026
  1. CO1: the student will able to; Understand the concept of Non-profit organizations and its accounting process,
  2. CO2: Comprehend the concept of single-entry system and preparation of statement of affairs,
  3. CO3: Familiarize with the legal formalities at the time of dissolution of the firm
  4. CO4: Prepare financial statements for partnership firm on dissolution of the firm
  5. CO5: Employ critical thinking skills to understand the difference between the dissolution of the firm and dissolution of partnership
ADVANCED ACCOUNTING 24COMG305
Sem III 2024-2025
  1. CO1: the student will able to; Understand the concept of Non-profit organizations and its accounting process,
  2. CO2: Comprehend the concept of single-entry system and preparation of statement of affairs,
  3. CO3: Familiarize with the legal formalities at the time of dissolution of the firm,
  4. CO4: Prepare financial statements for partnership firm on dissolution of the firm and
  5. CO5: Employ critical thinking skills to understand the difference between the dissolution of the firm and dissolution of partnership.
BANKING THEORY AND PRACTICE COMG304
Sem III 2025-2026
  1. CO1: Understand the basic concepts of banks and functions of commercial banks.
  2. CO2: Demonstrate an awareness of law and practice in a banking context. Engage in critical analysis of the practice of banking law.
  3. CO3: Organize information as it relates to the regulation of banking products and services.
  4. CO4: Critically examine the current scenario of Indian Banking system.
  5. CO5: Formulate the procedure for better service to the customers from various banking innovations
BANKING THEORY AND PRACTICE 24COMG308
Sem III 2024-2025
  1. CO1: At the end of the course, the student will able to; Understand the basic concepts of banks and functions of commercial banks.
  2. CO2: Demonstrate an awareness of law and practice in a banking context. Engage in critical analysis of the practice of banking law.
  3. CO3: Organize information as it relates to the regulation of banking products and services
  4. CO4: Critically examine the current scenario of Indian Banking system
  5. CO5: Formulate the procedure for better service to the customers from various banking innovations
BUSINESS LAW COMG303
Sem III 2025-2026
  1. CO1: Understand the legal environment of business and laws of business,
  2. CO2: Highlight the security aspects in the present cyber-crime scenario, Apply basic legal knowledge to business transactions
  3. CO3: Understand the various provisions of Company Law
  4. CO4: Engage critical thinking to predict outcomes and recommend appropriate action on issues relating to business associations and legal issues
  5. CO5: Integrate concept of business law with foreign trade.
BUSINESS LAW 24COMG307
Sem III 2024-2025
  1. CO1: At the end of the course, the student will able to; Understand the legal environment of business and laws of business,
  2. CO2: Highlight the security aspects in the present cyber-crime scenario, Apply basic legal knowledge to business transactions,
  3. CO3: Understand the various provisions of Company Law,
  4. CO4: Engage critical thinking to predict outcomes and recommend appropriate action on issues relating to business associations and legal issues
  5. CO5: Integrate concept of business law with foreign trade
INCOME TAX COMG302
Sem III 2025-2026
  1. CO1: Acquire the complete knowledge of the tax evasion, tax avoidance and tax planning,
  2. CO2: Understand the provisions and compute income tax for various sources,
  3. CO3: Grasp amendments made from time to time in Finance Act
  4. CO4: Compute total income and define tax complicacies and structure
  5. CO5: Prepare and File IT returns of individual at his own
INCOME TAX 24COMG306
Sem III 2024-2025
  1. CO1: Acquire the complete knowledge of the tax evasion, tax avoidance and tax planning,
  2. CO2: Understand the provisions and compute income tax for various sources,
  3. CO3: Grasp amendments made from time to time in Finance Act,
  4. CO4: Compute total income and define tax complicacies and structure
  5. CO5: Prepare and File IT returns of individual at his own
AUDITING COMG402
Sem IV 2025-2026
  1. CO1: Understanding the meaning and necessity of audit in modern era,
  2. CO2: Comprehend the role of auditor in avoiding the corporate frauds,
  3. CO3: Identify the steps involved in performing audit process,
  4. CO4: Determine the appropriate audit report for a given audit situation,
  5. CO5: Apply auditing practices to different types of business entities and Plan an audit by considering concepts of evidence, risk and materiality
AUDITING 24COMG411
Sem IV 2025-2026
  1. CO1: At the end of the course, the student will able to; Understanding the meaning and necessity of audit in modern era,
  2. CO2: Comprehend the role of auditor in avoiding the corporate frauds,
  3. CO3: Identify the steps involved in performing audit process,
  4. CO4: Determine the appropriate audit report for a given audit situation,
  5. CO5: Apply auditing practices to different types of business entities and Plan an audit by considering concepts of evidence, risk and materiality
CORPORATE ACCOUNTING COMG401
Sem IV 2025-2026
  1. CO1: Understand the Accounting treatment of Share Capital and aware of process of book building, Demonstrate the procedure for issue of bonus shares and buyback of shares,
  2. CO2: Comprehend the important provisions of Companies Act, 2013 and prepare final accounts of a company with Adjustments,
  3. CO3: Participate in the preparation of consolidated accounts for a corporate group Understand analysis of complex issues,
  4. CO4: formulation of well-reasoned arguments and reaching better conclusions
  5. CO5: Communicate accounting policy choices with reference to relevant laws and accounting standards
CORPORATE ACCOUNTING 24COMG409
Sem IV 2024-2025
  1. CO1: At the end of the course, the student will able to; Understand the Accounting treatment of Share Capital and aware of process of book building, Demonstrate the procedure for issue of bonus shares and buyback of shares,
  2. CO2: Comprehend the important provisions of Companies Act, 2013 and prepare final accounts of a company with Adjustments,
  3. CO3: Participate in the preparation of consolidated accounts for a corporate group Understand analysis of complex issues,
  4. CO4: formulation of well-reasoned arguments and reaching better conclusions and
  5. CO5: Communicate accounting policy choices with reference to relevant laws and accounting standards.
COST AND MANAGEMENT ACCOUNTING COMG401
Sem IV 2025-2026
  1. CO1: Understand various costing methods and management techniques,
  2. CO2: Apply Cost and Management accounting methods for both manufacturing and service industry,
  3. CO3: Prepare cost sheet, quotations, and tenders to organization for different works,
  4. CO4: Analyze cost-volume-profit techniques to determine optimal managerial decisions,
  5. CO5: Compare and contrast the financial statements of firms and interpret the results and Prepare analysis of various special decisions, using relevant management techniques.
COST AND MANAGEMENT ACCOUNTING 24COMG410
Sem IV 2024-2025
  1. CO1: At the end of the course, the student will able to; Understand various costing methods and management techniques,
  2. CO2: Apply Cost and Management accounting methods for both manufacturing and service industry,
  3. CO3: Prepare cost sheet, quotations, and tenders to organization for different works,
  4. CO4: Analyze cost-volume-profit techniques to determine optimal managerial decisions,
  5. CO5: Compare and contrast the financial statements of firms and interpret the results and Prepare analysis of various special decisions, using relevant management techniques.
ADVANCED CORPORATE ACCOUNTING COMG503
Sem V 2025-2026
  1. CO1: After completing the course, the student shall be able to: Understand Corporate Accounting environment and record transactions related to Purchase of Business, Amalgamation and Reconstruction.
  2. CO2: Analyze the situations of Purchase of Business and Liquidation and create formulas and calculations relating to Amalgamation, Internal Reconstruction and Holding company accounts.
  3. CO3: Acquire skills of Accounting Procedure of Advanced Corporate Accounting Environment.
ADVERTISING AND MEDIA PLANNING COMG501
Sem V 2025-2026
  1. CO1: At the successful completion of the course students are able to: Understand the role of advertising in the business environment and understand the legal and ethical issues in advertising.
  2. CO2: Acquire skills in creating and developing advertisements and understand up-to-date advances in the current media industry.
  3. CO3: Acquire the necessary skills for planning and advertising media campaigns.
CUSTOMER RELATIONSHIP MANAGEMENT COMG502
Sem V 2025-2026
  1. CO1: To be aware of the nuances of customer relationship and to analyze the CRM link with the other aspects of marketing.
  2. CO2: To impart the basic knowledge of the Role of CRM in increasing the sales of the company and to make the students aware of the different CRM models in the service industry.
  3. CO3: To make the students aware and analyze the different issues in CRM.
SERVICE MARKETING COMG504
Sem V 2025-2026
  1. CO1: Discuss the reasons for growth of the service sector and examine the marketing strategies of Banking Services, insurance and education services.
  2. CO2: Review conflict handling and customer Responses in services marketing. Describe segmentation strategies in service marketing
  3. CO3: Suggest measures to improve service quality and their service delivery.

Course Outcomes (CO)
Long Term Internship (Semester) COM 601
Sem VI 2025-2026

Course Outcomes (CO)
BUSINESS ENVIRONMENT 24COMB307
Sem III 2024-2025
  1. CO1: At the end of this course, the students are able, To enable the students to develop an understanding on Indian Business Environment and various factors impacting the business.
  2. CO2: To help them make effective decisions based on analysis of business environment.
  3. CO3: To develop an understanding of the MSME sector and challenges therein.
  4. CO4: To familiarize the students with international trade and issues related to Balance of Payments.
  5. CO5: To comprehend the role of International institutions in the growth of international business.
BUSINESS LAW 24COMB305
Sem III 2024-2025
  1. CO1: After completion of this course, the students are able to, To equip the student with fundamental concepts, principles relating to Contract Act that applies to business situations.
  2. CO2: To provide an overview on Negotiable Instruments Act and Partnership Act in India.
  3. CO3: To understand the regulatory framework of companies with reference to various provisions of Companies Act.
  4. CO4: To understand the essentials and execution of Sale contracts.
  5. CO5: To acquire knowledge on Right to Information Act and Consumer Protection Act
BUSINESS STATISTICS AND MATHEMATICS 24COMB308
Sem III 2024-2025
  1. CO1: At the end of this course, the students can 1.Understand the importance of Statistics in real world business applications.
  2. CO2: .Formulate complete, concise and correct mathematical proofs.
  3. CO3: Frame problems using multiple mathematical and statistical tools, measuring relationships by using standard techniques.
  4. CO4: Build and assess data-based models, learn and apply the statistical tools to business.
  5. CO5: Create quantitative models to solve real world problems in appropriate contexts.
ORGANIZATIONAL BEHAVIOUR 24COMB306
Sem III 2025-2026
  1. CO1: After completion of this course, the students are able; To understand individual and group behaviour at work place to improve the effectiveness of an organization and to understand different types of personality and learning styles.
  2. CO2: To Comprehend concepts relating to group dynamics and conflict management.
  3. CO3: To understand leadership and its impact on group dynamics.
  4. CO4: To understand the process of Change management and issues involved in it.
  5. CO5: To understand organizational culture and organizational effectiveness.
FINANCIAL MANAGEMENT 24COMB411
Sem IV 2024-2025
  1. CO1: After learning this course, the students are able, To gain basic knowledge of objectives of Financial Management and its functions.
  2. CO2: To understand the capital budgeting process and risk analysis in capital budgeting.
  3. CO3: To gain familiarization with different financial decisions that impact any organisation.
  4. CO4: Understand decisions relating to dividend policies and their valuation
  5. CO5: .Knowledge regarding significance of working capital management to organisation
HUMAN RESOURCE MANAGEMENT 24COMB410
Sem IV 2024-2025
  1. CO1: The students are able, To understand the significance of human resource management and role of HR Executives.
  2. CO2: To acquire knowledge on procurement and development functions.
  3. CO3: To understand the sources of recruitment and the stages in selection process.
  4. CO4: To gain knowledge on training and development methods.
  5. CO5: To understand the concept of Industrial relations and its impact on HRM
MARKETING MANAGEMENT 24COMB409
Sem IV 2025-2026
  1. CO1: After completion of this course, the students are able to give an overview of marketing environment.
  2. CO2: To interpret the link between strategic planning and marketing.
  3. CO3: To develop a detailed marketing plan
  4. CO4: To understand role of intermediaries in marketing activities.
  5. CO5: To acquire knowledge on various promotional tools in marketing.
ADVERTISING MANAGEMENT COMB501
Sem V 2025-2026
  1. CO1: To develop an awareness of the major types of advertising and role of Ad agencies.
  2. CO2: To understand the basics of Advertising and media planning.
  3. CO3: To know the importance of advertising budgeting, advertising agencies and evaluating advertising campaigns.
  4. CO4: To equip the students with the concepts, types and importance of branding.
  5. CO5: To learn about brand equity, brand evaluation and brand management.
FINANCIAL MARKETS COMB503
Sem V 2025-2026
  1. CO1: To gain conceptual knowledge on the financial system and markets.
  2. CO2: To comprehend the various money market instruments.
  3. CO3: To understand Capital Markets and their Operations.
  4. CO4: To understand concepts related to the foreign exchange market.
  5. CO5: To develop an understanding of the derivatives market.
PROJECT MANAGEMENT COMB504
Sem V 2025-2026
  1. CO1: To expose Students to the concepts of project management and planning.
  2. CO2: To enable students to identify and select projects and its feasibility.
  3. CO3: To equip the students with network analysis tools and project evaluation techniques.
  4. CO4: To make them understand about the human aspects in managing the projects in an organisation.
  5. CO5: Demonstrate effective project execution and control techniques that result in successful projects.
TRAINING AND DEVELOPMENT COMB502
Sem V 2025-2026
  1. CO1: Understand basic concepts associated with the learning process, learning theories, training and development.
  2. CO2: Understand training needs, identification of training needs, training processes, training methods.
  3. CO3: To familiarize with evaluation design to assess training program effectiveness.
  4. CO4: Emerging trends in training and development.
  5. CO5: Relevance and usefulness of training expertise in the organizational work environment.