Programme Outcomes (POs), Programme Specific Outcomes (PSOs), and Course Outcomes (COs) for the Department of Commerce – Government College Banjar. 

After completing the B.Com programme, students will be able to:
PO1– Commerce Knowledge: Acquire comprehensive knowledge of accounting, finance, business management, marketing, economics, and commerce-related subjects.
PO2 – Analytical Ability: Analyse financial and business problems and apply appropriate techniques to solve them.
PO3 – Decision Making: Develop decision-making skills for effective management of business organisations.
PO4 – Entrepreneurship Development:  Understand entrepreneurial opportunities and develop the ability to start and manage business ventures.
PO5 – Use of Technology: Apply information technology, accounting software, and digital tools in business and financial operations.
PO6 – Communication Skills : Develop effective oral and written communication skills for professional and business environments.
PO7 – Ethical and Social Responsibility: Understand business ethics, corporate governance, and social responsibility.
PO8 – Career and Higher Education Readiness : Prepare for professional courses and careers in banking, finance, taxation, business, and government services.
Programme Specific Outcomes (PSOs)
After completing the B.Com programme, students will be able to:
PSO1 – Accounting and Finance Skills
Apply accounting principles to prepare and analyze financial statements of business organizations.
PSO2 – Business and Legal Knowledge
Understand business laws, corporate laws, and taxation systems related to commerce.
PSO3 – Management and Marketing Skills
Apply management principles and marketing strategies in business situations.
PSO4 – Practical Business Application
Use commerce knowledge in real-life business, entrepreneurship, and employment opportunities.
Course Outcomes (COs)
Financial Accounting
Students will be able to: Understand accounting principles and concepts. Prepare journal, ledger, trial balance, and final accounts. Maintain financial records of business organizations.
Business Law
Students will be able to: Understand legal aspects of business. Interpret contracts and negotiable instruments.
Apply company and commercial laws in business activities.
Business Economics
Students will be able to: Understand demand and supply analysis. Apply economic principles in business decisions. Analyze market structures and pricing strategies.
Principles of Management
Students will be able to: Understand management functions such as planning, organizing, staffing, directing, and controlling. Apply management principles in organizational settings.
Marketing Management
Students will be able to: Understand marketing concepts and strategies. Analyze consumer behavior and market opportunities. Develop marketing plans for products and services.
Income Tax
Students will be able to: Understand basic provisions of income tax law. Calculate taxable income and tax liability of individuals.
Computer Applications in Business
Students will be able to: Use computer applications and accounting software. Apply ICT tools in business operations.