B.A.F (Accounting & Finance) Links

Courses Outcome

F.Y.BAF Sem-I ❯

Class Course Outcomes (Students will be able to)
F.Y.BAF Sem I Major Financial Accounting-I CO1: The learner will be able to identify and explain the various accounting concepts and conventions applicable to the accounting system. The learner will be able to identify, summarize, distinguish the purpose of policies and commute the valuation of selected Accounting Standards.
CO2: The learner will be able to calculate the profit/loss of the manufacturing firm and prepare its final accounts.
CO3: The learner will be able to figure out the impact of inter-departmental transfers and prepare the final accounts of the departmental store.
CO4: The learner will be able to calculate the interest on the outstanding balance and prepare the journal and ledger in the books of the hirer and vendor involved in the hire purchase system.
F.Y.BAF Sem I Major Auditing CO1: Learners will be able to understand the meaning, need for, importance, types of auditing, and distinguish between errors and fraud.
CO2: Learners will understand how an auditor should plan an audit, conduct audit procedures, and prepare documentation required as per SA 230.
F.Y.BAF Sem I OE Financial Mathematics -I CO1: Apply simple interest, compound interest, and EMIs formulas for various scenarios, including multiple compounding periods for effective loan management.
CO2: Compute present and future values of annuities, aiding in long-term financial planning.
CO3: Calculate and interpret different measures of central tendency, providing insight into data distribution.
CO4: Understand the importance of mode as a measure of central tendency and its application in real-world scenarios.
CO5: Develop a solid understanding of standard deviation and its relative measures, facilitating advanced statistical analysis and interpretation.
F.Y.BAF Sem I OE Environment Management & Sustainable Development-I CO1: Use principles of Environmental Science to explain sustainable development and its related ethical concerns.
CO2: Display a scientific perspective on issues confronting our present-day environment.
CO3: Analyze the national and global environmental issues relating to air, water, soil, land use, biodiversity, and pollution.
CO4: Explain the Role of an individual with the human population and environmental pollution.
F.Y.BAF Sem I VSC Introduction to Financial Functions CO1: Learners will proficiently navigate the Excel interface, utilizing tabs and functions effectively.
CO2: Learners will be able to perform arithmetic operations and data analysis tasks using Excel, enhancing their analytical skills.
CO3: Learners will be able to use Excel functions for financial calculations, enhancing their financial analysis and decision-making capabilities.
F.Y.BAF Sem I SEC Preparation of Financial Budgets CO1: Learners will be able to summarize, compare and contrast different components of financial budgets.
CO2: Learners will acquire the skills to set up excel worksheets and import data from different sources, ensuring accuracy and efficiency in budget preparation.
CO3: Learners will be proficient in preparing financial budgets using excel, utilizing its features for accurate calculations and data organization.
CO4: Learners will be able to analyze budgetary data, create Pivot tables, and generate charts in Excel to visualize and interpret budget information effectively.
F.Y.BAF Sem I VEC Law related to Intellectual Property Rights CO1: Learners will be able to study the development and reform of intellectual property rights institutions and their impact on creativity and innovation.
CO2: Learners will be able to critically analyze the principles of Tortious liability, develop familiarity of the process of Intellectual Property Management (IPM) and various approaches for IPM, and conduct IP and IPM auditing and explain how IP can be managed as a strategic resource and suggest an IPM strategy.
CO3: Learners will be well equipped with the essential characteristics of judicial trends related to IPR and the remedies provided under the mechanism set up by the Government Convention of IPR.
F.Y.BAF Sem I AEC Business Communication Skills - I CO1: Understand the basics and significance of business communication theory.
CO2: Adapt to and use digital communication methods for personal and business purposes.
CO3: Grasp and effectively use the nuances of verbal and non-verbal communication.
CO4: Improve their skills in business correspondence.
F.Y.BAF Sem I IKS Indian Knowledge System CO1: The learner will understand and appreciate the rich Indian Knowledge Tradition.
CO2: The learner will understand the contribution of Indians in various fields.
CO3: Learners will experience an increase in subject-awareness and self-esteem.
CO4: The learner will develop a comprehensive understanding of how all knowledge is ultimately intertwined.
F.Y.BAF Sem I Vertical 6 CC Introduction-to-Cultural-Activities CO1: Understand the significance of cultural activities.
CO2: Sensitize students towards Indian culture and its preservation.
CO3: Apply the knowledge and skills of the cultural activities in their practical life.
CO4: Participate in the various cultural activities.
Sports CO1: The student will participate in various games, sports and physical activities and they will also learn the technical and tactical experience of it.
CO2: Students will understand the importance and benefits of participation in any fitness activity or sports.
CO3: Own choice-based activities will be the stress buster for the students, and this will inculcate healthy habits in the students.
CO4: Students will be able to organize, plan activities, and develop administrative qualities through these events.
CO5: Students acquire the knowledge of Physical Education, Sports, and Yoga and understand the purpose and its development.
NCC CO1: The training shall instill patriotism, commitment, and passion to serve the nation, motivating the youth to join the defense forces.
CO2: The students will demonstrate a sense of discipline, improve bearing, smartness, turnout, develop the quality of immediate and implicit obedience of orders, with good reflexes.
NSS CO1: Students will comprehend fundamental ideas and facts about the National Service Program.
CO2: Students will learn the essentials of NSS-related procedures.
CO3: Students will learn social work skills (such as Voter Awareness, Campus Cleanup, Tree Plantation, and Rallies).

F.Y.BAF Sem-II ❯

Class Course Outcomes (Students will be able to)
F.Y.BAF Sem II Major Financial Accounting II CO1: The learner will be able to recall, and summarize the key concepts related to accounting from incomplete records and solve practical problems related to the preparation of final accounts of Proprietary Trading Concerns.
CO2: The learner will be able to apply the accounting principles and valuation techniques appropriately while recording journal entries and preparing ledger accounts in the books of consignor and consignee.
CO3: The learner will be able to define and articulate the characteristics that distinguish a dependent branch within a business structure and solve practical problems related to the preparation of accounts of the dependent branch in the books of the head office, demonstrating proficiency in implementing the Debtor's method and Stock & Debtor's method.
CO4: The learner will be able to summarize the theoretical aspects of different types of losses covered under fire insurance and break down the components of a fire insurance claim. The learner will be able to calculate the loss of stock caused by a fire incident and prepare the statement of claim to be made to the insurance company.
F.Y.BAF Sem II Major Auditing - II CO1: Learners will be able to assess internal Control, Internal checks, and determine the audit technique. Apply the logic of Journal & Ledger postings for Reading of Ledger accounts.
CO2: Learners will be able to find out the true and fair financial position of the company by vouching for the income and expenses and by verifying the assets and liabilities.
F.Y.BAF Sem II Minor IT Problem Solving Using a Computer CO1: Students will be able to analyze a given problem and select an appropriate computational strategy to solve it.
CO2: Students will be able to apply logical and algorithmic thinking to develop error-free computer programs that solve complex problems.
CO3: Students will be able to decompose a problem into smaller components and devise a solution strategy, effectively using patterns and generalization to design an effective solution.
CO4: Students will be able to use abstraction to simplify complex problems and effectively create models that simulate real-world scenarios.
CO5: Students will be able to anticipate and handle errors by implementing testing and debugging procedures while also efficiently evaluating their own solutions with respect to their correctness, efficiency, and usability.
F.Y.BAF Sem II OE Environmental Management - Sustainable Development II CO1: Use principles of Environmental Science to explain sustainable development and its related ethical concerns.
CO2: Display a scientific perspective for issues confronting our present-day environment.
CO3: Analyze the national and global environmental issues relating air, water, soil, land use, biodiversity, and pollution.
CO4: Explain the Role of an individual concerning the human population and environmental pollution.
CO5: Recognize the importance of collective efforts for environmental sustainability as reflected in various treaties, conventions, and laws.
F.Y.BAF Sem II OE Financial Mathematics-II CO1: Demonstrate a comprehensive understanding of financial instruments such as shares and mutual funds, enabling them to make informed investment decisions.
CO2: Calculate various index numbers, enabling them to measure price changes and cost of living accurately.
CO3: Apply statistical tools such as averaging prices through SIP in mutual fund investments, enhancing their practical understanding of financial markets.
CO4: Analyze time series data and estimate trends using appropriate statistical methods.
CO5: Develop the ability to forecast future trends using the Least Squares Method, enhancing their predictive capabilities.
F.Y.BAF Sem II VSC Introduction to Financial Forecasting CO1: Learners will be able to explain the importance of forecasting in financial management and identify its limitations and risks.
CO2: Learners will be able to apply different forecasting techniques to real-world financial scenarios, such as sales forecasting and cash budgeting.
CO3: Learners will be able to create and evaluate financial forecasts using excel, enhancing their analytical skills and decision-making abilities.
F.Y.BAF Sem II SEC Data Visualization CO1: Learners will be able to explain the importance of data visualization in financial analysis and decision-making.
CO2: Learners will be able to identify and apply the appropriate data visualization techniques for different types of financial data.
CO3: Learners will gain practical skills in creating and reporting financial data using a variety of charts and graphs, enhancing their ability to communicate complex financial information effectively.
F.Y.BAF Sem II VEC Fundamentals of People Skills CO1: Demonstrate ethical behaviour coupled with integrity.
CO2: Will generate new ideas and create a business plan.
CO3: Will be able to develop good listening skills, which are vital for demonstrating good team qualities.
CO4: It will build sensitivity about social and cultural differences and illustrate good etiquette.
CO5: Will be able to present themselves and their thoughts in front of others with more confidence.
F.Y.BAF Sem II AEC भाषिक कौशल्ाांचे उपयोजन १ (भािण व षनवेदन कौशल्े) CO1: णवद्यार्थयााांना णवणवध कायाक्रम व घटना-प्रसाांर्ी करावयाच्या भार्षीीाचेस्वरूप कळेल.
CO2: णवद्यार्थयााांना णवणवध कायाक्रम व घटना-प्रसाांर्ी करावयाच्या णनवेदनाचेस्वरूप कळेल.
CO3: णवणवध कायाक्रम व घटना-प्रसाांर्ी करावयाच्या भार्षीीासाठ आवश्यक अषसाऱ्या क्षमता आषण ताांतााांचा णवद्यार्थयााांना पररचय होईल.
CO4: णवणवध कायाक्रम व घटना-प्रसाांर्ी करावयाच्या णनवेदनासाठ आवश्यक अषसाऱ्या क्षमता आषण ताांतााांचा णवद्यार्थयााांना पररचय होईल.
CO5: णवद्यार्थयााांना प्रत्यक्ष भार्षी आषण णनवेदन करण्याच साांध उपलब्ध होईल व त्यााांच्या क्षमता णवकणसत होत ल
F.Y.BAF Sem II AEC षहांद भाषा: कौशल CO1: हवद्याहर्ायोां को लेखन, वाचन कौशल केज्ञान प्राहप्त के सार् मौहलक अहभव्यषह में बदलाव आएगा।
CO2: हवद्याहर्ायोां का लेखन, वाचन कौशल द्वारा मानहसक हवकास होगा, पठन-शषह, शैल का हवकास होगा।
CO3: हवद्याहर्ायोां को लेखन, भािण कौशल से भाहिक-शषह, शहैलयोां का षसांषवान होगा हवशेिज्ञता आएग।
CO4: हवद्याहर्ायोां को लेखन, वाचन, श्रवण, भािण कौशल क हवशिे ताष ांऔर उपयोहगता का ज्ञान प्राप्तहोगा।
F.Y.BAF Sem II Vertical 6 CC NSS CO1: Students will comprehend fundamental ideas and facts about the National Service Program.
CO2: Students will learn the essentials of NSS-related procedures.
CO3: Students will learn social work skills (such as Voter Awareness, Campus Cleanup, Tree Plantation, and Rallies).
Sports CO1: The student will participate in various games, sports and physical activities and they will also learn the technical and tactical experience of it.
CO2: Students will understand the importance and benefits of participation in any fitness activity or sports.
CO3: Own choice based activities will be the stress buster for the students and this will inculcate healthy habits in the students.
CO4: Students will able to organize, plan activities and will develop administrative qualities through these events.
CO5: Students acquire the knowledge of Physical Education, Sports and Yoga and understand the purpose and its development.
CO6: The student learns to plan, organize and execute sports events.
CO7: Student will learn theoretical and practical aspects of game of his choice to apply at various levels for teaching, learning and coaching purposes efficiently.
CO8: Student acquires the knowledge of opted games, sports and yoga and also learns the technical and tactical experience of it.
CO9: Student will learn to apply knowledge of Physical fitness and exercise management to lead better quality life.
CO10: Students will understand and learn different dimension of active life style.
Foundation and Exploration of Performing Fine Arts CO1: Identify and trace the historical evolution of Indian performing and fine arts.
CO2: Analyze the transition from traditional to modern art forms in performing arts.
CO3: Identify and describe a range of career paths in the fine and performing arts.

S.Y.BAF Sem-III ❯

Class Course Outcomes (Students will be able to)
S.Y.BAF Sem III Major Financial Accounting-I CO1: The learners will be able to prepare accounting entries and financial statements for amalgamated firms using pooling of interest and purchase methods.
CO2: The learners will be able to apply the realisation method to convert a partnership firm into a limited company and prepare the new balance sheet.
CO3: The learners will be able to interpret the provisions of the LLP Act, 2008 and prepare final accounts for an LLP.
CO4: The learners will be able to calculate pre- and post-incorporation profits/losses and appropriately treat them in financial statements.
S.Y.BAF Sem III Major Cost Accounting – I CO1: Learners will be able to compare and contrast cost accounting, financial accounting, and management accounting, and apply activity-based costing (ABC) to solve practical problems.
CO2: Learners will be able to calculate the Economic Order Quantity (EOQ) and demonstrate the preparation of stock ledger accounts.
CO3: Learners will be able to compute employee costs under various wage systems and calculate labour turnover using replacement and separation methods.
CO4: Learners will be able to apply absorption costing methods to allocate overheads in different scenarios.
S.Y.BAF Sem III VSC Mutual Fund Distributor – I CO1: The learners will be able to assess investment risks, apply risk management strategies, and create suitable asset allocation plans based on individual risk profiles.
CO2: The learners will be able to evaluate various types of mutual funds and prepare investment plan for an individual.
S.Y.BAF Sem III Big Data CO1: Defining Big Data and its characteristics (Volume, Velocity, Variety, Veracity, Value).
CO2: Identifying the key issues in Big Data management and its associated applications.
CO3: Differentiating between traditional data processing approaches and Big Data solutions.
CO4: Acquiring fundamental enabling techniques and scalable algorithms like Hadoop and MapReduce.
CO5: Understanding the Hadoop ecosystem, including HDFS and other related tools.
CO6: Learning about NoSQL databases (e.g., MongoDB, Cassandra, HBase) and their application in Big Data.
S.Y.BAF Sem III Data Analytics Tools CO1: Students will learn to analyze data using various tools and techniques, including data visualization, statistical modeling, and data mining.
CO2: Students will understand how to manage data using databases, including data modeling, normalization, and querying.
CO3: Students will learn to apply statistical models to real-world problems, including regression, hypothesis testing, and confidence intervals.
CO4: Students will learn to effectively communicate insights using data visualization techniques, including plots, charts, and graphs.
S.Y.BAF Sem III Hindi CO1: ववद्यावर्थयों कल हाजभाषा वहदं ी का ज्ञान प्राप्त हलगा, एवंदक्षता प्राप्तहलगी
CO2: ववद्यावर्थयों कल हाजभाषा वहदं ी के व्याकहवणक प्रयलग की जानकाही प्राप्त हलगी
CO3: ववद्यावर्थयों कल वहदं ी-संज्ञा आवद का ज्ञान प्राप्तहलनेकेसार् भाषा केिद्धु, व्यावहारहक रूप का ज्ञान हलगा
CO4: ववद्यावर्थयों कल काहकों, वाक्य होना एवंभावषक वोह्नों आवद का ज्ञान प्राप्तहलगा
S.Y.BAF Sem III Marathi CO1: णिद्यार्थयाांना कथाकथन या भाणिक कौशलयाचे स्िरूप समजेल.
CO2: णिद्यार्थयाांना प्रभािी कथाकथनासाठी आिश्यक असिाऱ्या क्षमता आणि तंत्रांचा पररचय होईल.
CO3: णिद्यार्थयाांना अणभिाचन या भाणिक कौशलयाचे स्िरूप समजेल.
CO4: णिद्यार्थयाांना प्रभािी अणभिाचन करण्यासाठी आिश्यक असिाऱ्या क्षमता आणि तंत्रांचा पररचय होईल.
CO5: णिद्यार्थयाांमध्ये प्रत्यक्ष कथाकथन ि अणभिाचन करण्यासाठी आिश्यक असिाऱ्या क्षमता आणि कौशलये णिकणसत होतील.
S.Y.BAF Sem III Indian Theatre: Classical Roots and Contemporary Expressions CO1: Describe the historical and cultural development of Indian theatre across different time periods.
CO2: Interpret and apply the aesthetic principles from Natyashastra (such as Rasa and Abhinaya) in the analysis of theatrical performances.
CO3: Critically evaluate classical Indian plays for their structure, themes, character development, and historical significance.
CO4: Compare and contrast different forms of modern Indian theatre and assess their audience impact and staging methods.
CO5: Demonstrate understanding of street theatre and one-act plays by creating outlines or performing excerpts reflecting real-world issues.
CO6: Reflect on the role of performing arts in cultural preservation, education, and community engagement.
S.Y.BAF Sem III Introduction to Sports Training & Tests and Measurement CO1: Understand and apply the principles of sports training.
CO2: Identify and differentiate between various training methods.
CO3: Develop effective exercise plans and training schedules.
CO4: Evaluate the impact of training on performance enhancement.

S.Y.BAF Sem-IV ❯

Class Course Outcomes (Students will be able to)
S.Y.BAF Sem IV Major Financial Accounting-III CO1: The learners will be able to prepare a complete set of financial statements, including the Profit and Loss Statement and Balance Sheet, for a given company based on provided data and in compliance with Schedule III of the Companies Act, 2013.
CO2: The learner will be able to prepare journal entries and balance sheet to reflect the redemption of preference shares using the appropriate methods and accounting treatment.
CO3: The learner will be able to construct journal entries, ledger accounts, and a partial balance sheet to record the redemption of debentures using different methods.
CO4: The learner will be able to construct journal entries, ledger accounts, and a balance sheet to record the buyback of securities.
S.Y.BAF Sem IV Major Cost Accounting – II CO1: The learners will be able to classify costs according to functional categories and prepare comprehensive cost sheets tailored to various business scenarios and decision-making requirements.
CO2: The learners will be able to identify discrepancies between cost and financial accounts and prepare accurate reconciliation statements to align both accounting systems.
CO3: The learners will be able to prepare contract account and other relevant accounting statements.
CO4: The learners will be able to execute process costing calculations and prepare the necessary accounts.
S.Y.BAF Sem IV VSC Mutual Fund Distributor – II CO1: The learners will be able to explain the organizational hierarchy of mutual funds in India and the functions of various stakeholders, including asset management companies (AMCs) and distributors.
CO2: The learners will be able to evaluate performance of mutual fund.
S.Y.BAF Sem IV CC Hindi CO1: ववद्यावर्थयों कल हाजभाषा वहदं ी का ज्ञान प्राप्त हलगा, एवंदक्षता प्राप्तहलगी
CO2: ववद्यावर्थयों कल हाजभाषा वहदं ी के व्याकहवणक प्रयलग की जानकाही प्राप्त हलगी
CO3: ववद्यावर्थयों कल वहदं ी-संज्ञा आवद का ज्ञान प्राप्तहलनेकेसार् भाषा केिद्धु, व्यावहारहक रूप का ज्ञान हलगा
CO4: ववद्यावर्थयों कल काहकों, वाक्य होना एवंभावषक वोह्नों आवद का ज्ञान प्राप्तहलगा
S.Y.BAF Sem IV CC Marathi CO1: णिद्यार्थयाांना कथाकथन या भाणिक कौशलयाचे स्िरूप समजेल.
CO2: णिद्यार्थयाांना प्रभािी कथाकथनासाठी आिश्यक असिाऱ्या क्षमता आणि तंत्रांचा पररचय होईल.
CO3: णिद्यार्थयाांना अणभिाचन या भाणिक कौशलयाचे स्िरूप समजेल.
CO4: णिद्यार्थयाांना प्रभािी अणभिाचन करण्यासाठी आिश्यक असिाऱ्या क्षमता आणि तंत्रांचा पररचय होईल.
CO5: णिद्यार्थयाांमध्ये प्रत्यक्ष कथाकथन ि अणभिाचन करण्यासाठी आिश्यक असिाऱ्या क्षमता आणि कौशलये णिकणसत होतील.
S.Y.BAF Sem IV CC Integrated Theatre Production: Stage Craft, Costume, Music and Technology CO1: Define and describe key theoretical concepts related to lighting and costume design in theatre.
CO2: Interpret the narrative and symbolic meanings conveyed through visual design elements in performance.
CO3: Analyze lighting and costume designs using appropriate theoretical and historical frameworks.
CO4: Discuss the interrelationship between text, character, and design from a theoretical standpoint.
CO5: Compare and contrast design practices across different theatrical genres and periods.
CO6: Evaluate how technological advancements have influenced theoretical approaches to stage design.
S.Y.BAF Sem IV CC Introduction to Sports, Physical Literacy, Health and Fitness and Yog CO1: Gain practical knowledge of sports training principles and methods.
CO2: Develop the ability to conduct, evaluate, and interpret various fitness and skill-based tests.
CO3: Learn to design and implement personalized and professional training programs.
CO4: Acquire experience in organizing and volunteering in sports and fitness events.
CO5: Understand the role of psychological, fitness, and skill tests in enhancing performance.

T.Y.BAF Sem-V ❯

Class Course Outcomes (Students will be able to)
T.Y.BAF Sem V Cost Accounting – III CO1: Understanding Advanced Costing Concepts.
CO2: Differentiating Accounting Systems.
CO3: Applying Costing Techniques to Services.
CO4: Mastering Process Costing Methods.
CO5: Exploring Emerging Costing Concepts.
CO6: Developing Analytical Skills.
T.Y.BAF Sem V Financial Management - II CO1: Understand the nature, objectives, and importance of financial management in business decision-making.
CO2: Prepare and analyze financial statements using statutory formats and interpret their implications.
CO3: Apply tools like comparative statements, common-size statements, and trend analysis to evaluate financial performance.
CO4: Use ratio analysis to assess liquidity, profitability, efficiency, and solvency of a business.
CO5: Identify and evaluate different sources of finance including equity, debt, and internal sources.
CO6: Analyze cash flow statements to understand the movement of funds and financial health.
CO7: Develop skills for financial planning, forecasting, and strategic financial decision-making.
CO8: Learn to manage working capital effectively to maintain operational efficiency and liquidity.
T.Y.BAF Sem V Taxation – IV (Indirect Taxes – II) CO1: Explain key concepts and definitions related to Goods and Services Tax (GST).
CO2: Distinguish between forward charge, reverse charge, composite supply, mixed supply, and various exemptions under GST.
CO3: Discuss the time, place, and value of supply under the GST framework.
CO4: Understand and prepare GST documentation such as tax invoices, bills of supply, debit and credit notes.
CO5: Compute the GST payable (CGST, SGST, IGST) after considering input tax credit.
CO6: Analyze registration requirements under GST, including who is liable and who is exempt.
T.Y.BAF Sem V Management- II (Management Applications) CO1: Understand and apply the 4 Ps of Marketing — Product, Price, Place, and Promotion — in real business scenarios.
CO2: Analyze product development strategies, branding decisions, and the product life cycle.
CO3: Evaluate pricing strategies, distribution channels, and promotion techniques, including integrated marketing communication.
CO4: Learn the scope and functions of Production Management, including productivity measurement, quality control, and inventory management.
CO5: Explore Human Resource Management concepts such as HR planning, development, performance appraisal, motivation, and leadership styles.
CO6: Gain insights into Financial Management including capital budgeting, capital structure, and the workings of the capital market.
CO7: Understand modern financial tools like venture capital, DEMAT accounts, and futures and options.
T.Y.BAF Sem V Financial Accounting - V CO1: Prepare and analyze the company's final accounts in statutory format, including adjustments and disclosures.
CO2: Understand and apply accounting treatment for the underwriting of shares and debentures.
CO3: Learn the process of buy-back of shares and its accounting implications.
CO4: Apply accounting standards and principles to investment accounting, including valuation and income recognition.
CO5: Handle stock exchange transactions and prepare relevant ledger accounts.
CO6: Understand the accounting treatment for mutual funds, including NAV computation and investment entries.
CO7: Develop proficiency in interpreting financial data for decision-making and reporting.
T.Y.BAF Sem V Financial Accounting – VI CO1: Prepare and interpret final accounts of banking companies per the Banking Regulation Act, 1949.
CO2: Understand and apply accounting principles for insurance companies, including revenue accounts, profit & loss accounts, and balance sheets.
CO3: Learn investment accounting for equity and debt instruments, including treatment of ex-interest and cum-interest transactions.
CO4: Apply Accounting Standard 13 for valuation and recording of investments.
CO5: Handle foreign currency transactions, including exchange rate computation and accounting for gains/losses.
CO6: Understand the structure and accounting treatment for Limited Liability Partnerships (LLPs), including conversion from partnership firms.
CO7: Prepare final accounts for non-banking financial companies (NBFCs) and understand their regulatory framework.

T.Y.BAF Sem-VI ❯

Class Course Outcomes (Students will be able to)
T.Y.BAF Sem VI Cost Accounting – IV CO1: Analytical thinking for cost-based decision making.
CO2: Practical problem-solving using costing techniques.
CO3: Strategic planning through budgeting and forecasting.
CO4: Performance evaluation using standard costing.
T.Y.BAF Sem VI Financial Management - III CO1: Strategic financial analysis and valuation.
CO2: Decision-making in mergers, acquisitions, and restructuring.
CO3: Application of leasing and hire purchase in capital budgeting.
CO4: Working capital management and short-term financing strategies.
T.Y.BAF Sem VI Taxation – V (Indirect Taxes – III) CO1: Legal and procedural understanding of indirect taxes.
CO2: Practical skills in calculating customs duty and GST.
CO3: Compliance knowledge for GST registration, filing, and credit claims.
CO4: Analytical ability to interpret tax laws and apply them in business contexts.
T.Y.BAF Sem VI Economics Paper – III (Indian Economy) CO1: Economic analysis of sectoral contributions to national development.
CO2: Policy evaluation and interpretation of economic reforms.
CO3: Understanding of global economic integration and trade dynamics.
CO4: Critical thinking on socio-economic challenges and solutions.
T.Y.BAF Sem VI Financial Accounting - VII CO1: Advanced accounting for specialized sectors.
CO2: Financial reporting under regulatory frameworks.
CO3: Investment analysis and valuation techniques.
CO4: Global accounting standards comprehension (IFRS & Ind-AS).
T.Y.BAF Sem VI Project Work CO1: Research methodology and data interpretation.
CO2: Report writing and documentation.
CO3: Time management and self-directed learning.
CO4: Professional communication and presentation.

F.Y.BAF Sem-I ❯

Major
Financial Accounting-I

F.Y.BAF Sem I

  • CO1: The learner will be able to identify and explain the various accounting concepts and conventions applicable to the accounting system. The learner will be able to identify, summarize, distinguish the purpose of policies and commute the valuation of selected Accounting Standards.
  • CO2: The learner will be able to calculate the profit/loss of the manufacturing firm and prepare its final accounts.
  • CO3: The learner will be able to figure out the impact of inter-departmental transfers and prepare the final accounts of the departmental store.
  • CO4: The learner will be able to calculate the interest on the outstanding balance and prepare the journal and ledger in the books of the hirer and vendor involved in the hire purchase system.
Major
Auditing

F.Y.BAF Sem I

  • CO1: Learners will be able to understand the meaning, need for, importance, types of auditing, and distinguish between errors and fraud.
  • CO2: Learners will understand how an auditor should plan an audit, conduct audit procedures, and prepare documentation required as per SA 230.
OE
Financial Mathematics -I

F.Y.BAF Sem I

  • CO1: Apply simple interest, compound interest, and EMIs formulas for various scenarios, including multiple compounding periods for effective loan management.
  • CO2: Compute present and future values of annuities, aiding in long-term financial planning.
  • CO3: Calculate and interpret different measures of central tendency, providing insight into data distribution.
  • CO4: Understand the importance of mode as a measure of central tendency and its application in real-world scenarios.
  • CO5: Develop a solid understanding of standard deviation and its relative measures, facilitating advanced statistical analysis and interpretation.
OE
Environment Management & Sustainable Development-I

F.Y.BAF Sem I

  • CO1: Use principles of Environmental Science to explain sustainable development and its related ethical concerns.
  • CO2: Display a scientific perspective on issues confronting our present-day environment.
  • CO3: Analyze the national and global environmental issues relating to air, water, soil, land use, biodiversity, and pollution.
  • CO4: Explain the Role of an individual with the human population and environmental pollution.
VSC
Introduction to Financial Functions

F.Y.BAF Sem I

  • CO1: Learners will proficiently navigate the Excel interface, utilizing tabs and functions effectively.
  • CO2: Learners will be able to perform arithmetic operations and data analysis tasks using Excel, enhancing their analytical skills.
  • CO3: Learners will be able to use Excel functions for financial calculations, enhancing their financial analysis and decision-making capabilities.
SEC
Preparation of Financial Budgets

F.Y.BAF Sem I

  • CO1: Learners will be able to summarize, compare and contrast different components of financial budgets.
  • CO2: Learners will acquire the skills to set up excel worksheets and import data from different sources, ensuring accuracy and efficiency in budget preparation.
  • CO3: Learners will be proficient in preparing financial budgets using excel, utilizing its features for accurate calculations and data organization.
  • CO4: Learners will be able to analyze budgetary data, create Pivot tables, and generate charts in Excel to visualize and interpret budget information effectively.
VEC
Law related to Intellectual Property Rights

F.Y.BAF Sem I

  • CO1: Learners will be able to study the development and reform of intellectual property rights institutions and their impact on creativity and innovation.
  • CO2: Learners will be able to critically analyze the principles of Tortious liability, develop familiarity of the process of Intellectual Property Management (IPM) and various approaches for IPM, and conduct IP and IPM auditing and explain how IP can be managed as a strategic resource and suggest an IPM strategy.
  • CO3: Learners will be well equipped with the essential characteristics of judicial trends related to IPR and the remedies provided under the mechanism set up by the Government Convention of IPR.
AEC
Business Communication Skills - I

F.Y.BAF Sem I

  • CO1: Understand the basics and significance of business communication theory.
  • CO2: Adapt to and use digital communication methods for personal and business purposes.
  • CO3: Grasp and effectively use the nuances of verbal and non-verbal communication.
  • CO4: Improve their skills in business correspondence.
IKS
Indian Knowledge System

F.Y.BAF Sem I

  • CO1: The learner will understand and appreciate the rich Indian Knowledge Tradition.
  • CO2: The learner will understand the contribution of Indians in various fields.
  • CO3: Learners will experience an increase in subject-awareness and self-esteem.
  • CO4: The learner will develop a comprehensive understanding of how all knowledge is ultimately intertwined.
Vertical 6 CC
Introduction to Cultural Activities

F.Y.BAF Sem I

  • CO1: Understand the significance of cultural activities.
  • CO2: Sensitize students towards Indian culture and its preservation.
  • CO3: Apply the knowledge and skills of the cultural activities in their practical life and participate in various cultural activities.
Vertical 6 CC
Sports

F.Y.BAF Sem I

  • CO1: The student will participate in various games, sports and physical activities and they will also learn the technical and tactical experience of it.
  • CO2: Students will understand the importance and benefits of participation in any fitness activity or sports.
  • CO3: Own choice-based activities will be the stress buster for the students, and this will inculcate healthy habits in the students.
  • CO4: Students will be able to organize, plan activities, and develop administrative qualities through these events.
  • CO5: Students acquire the knowledge of Physical Education, Sports, and Yoga and understand the purpose and its development.
Vertical 6 CC
NCC

F.Y.BAF Sem I

  • CO1: The training shall instill patriotism, commitment, and passion to serve the nation, motivating the youth to join the defense forces.
  • CO2: The students will demonstrate a sense of discipline, improve bearing, smartness, turnout, develop the quality of immediate and implicit obedience of orders, with good reflexes.
Vertical 6 CC
NSS

F.Y.BAF Sem I

  • CO1: Students will comprehend fundamental ideas and facts about the National Service Program.
  • CO2: Students will learn the essentials of NSS-related procedures.
  • CO3: Students will learn social work skills (such as Voter Awareness, Campus Cleanup, Tree Plantation, and Rallies).

F.Y.BAF Sem-II ❯

Major
Financial Accounting II

F.Y.BAF Sem II

  • CO1: The learner will be able to recall, and summarize the key concepts related to accounting from incomplete records and solve practical problems related to the preparation of final accounts of Proprietary Trading Concerns.
  • CO2: The learner will be able to apply the accounting principles and valuation techniques appropriately while recording journal entries and preparing ledger accounts in the books of consignor and consignee.
  • CO3: The learner will be able to define and articulate the characteristics that distinguish a dependent branch within a business structure and solve practical problems related to the preparation of accounts of the dependent branch in the books of the head office, demonstrating proficiency in implementing the Debtor's method and Stock & Debtor's method.
  • CO4: The learner will be able to summarize the theoretical aspects of different types of losses covered under fire insurance and break down the components of a fire insurance claim. The learner will be able to calculate the loss of stock caused by a fire incident and prepare the statement of claim to be made to the insurance company.
Major
Auditing - II

F.Y.BAF Sem II

  • CO1: Learners will be able to assess internal Control, Internal checks, and determine the audit technique. Apply the logic of Journal & Ledger postings for Reading of Ledger accounts.
  • CO2: Learners will be able to find out the true and fair financial position of the company by vouching for the income and expenses and by verifying the assets and liabilities.
Minor
IT Problem Solving Using a Computer

F.Y.BAF Sem II

  • CO1: Students will be able to analyze a given problem and select an appropriate computational strategy to solve it.
  • CO2: Students will be able to apply logical and algorithmic thinking to develop error-free computer programs that solve complex problems.
  • CO3: Students will be able to decompose a problem into smaller components and devise a solution strategy, effectively using patterns and generalization to design an effective solution.
  • CO4: Students will be able to use abstraction to simplify complex problems and effectively create models that simulate real-world scenarios.
  • CO5: Students will be able to anticipate and handle errors by implementing testing and debugging procedures while also efficiently evaluating their own solutions with respect to their correctness, efficiency, and usability.
OE
Environmental Management - Sustainable Development II

F.Y.BAF Sem II

  • CO1: Use principles of Environmental Science to explain sustainable development and its related ethical concerns.
  • CO2: Display a scientific perspective for issues confronting our present-day environment.
  • CO3: Analyze the national and global environmental issues relating air, water, soil, land use, biodiversity, and pollution.
  • CO4: Explain the Role of an individual concerning the human population and environmental pollution.
  • CO5: Recognize the importance of collective efforts for environmental sustainability as reflected in various treaties, conventions, and laws.
OE
Financial Mathematics-II

F.Y.BAF Sem II

  • CO1: Demonstrate a comprehensive understanding of financial instruments such as shares and mutual funds, enabling them to make informed investment decisions.
  • CO2: Calculate various index numbers, enabling them to measure price changes and cost of living accurately.
  • CO3: Apply statistical tools such as averaging prices through SIP in mutual fund investments, enhancing their practical understanding of financial markets.
  • CO4: Analyze time series data and estimate trends using appropriate statistical methods.
  • CO5: Develop the ability to forecast future trends using the Least Squares Method, enhancing their predictive capabilities.
VSC
Introduction to Financial Forecasting

F.Y.BAF Sem II

  • CO1: Learners will be able to explain the importance of forecasting in financial management and identify its limitations and risks.
  • CO2: Learners will be able to apply different forecasting techniques to real-world financial scenarios, such as sales forecasting and cash budgeting.
  • CO3: Learners will be able to create and evaluate financial forecasts using excel, enhancing their analytical skills and decision-making abilities.
SEC
Data Visualization

F.Y.BAF Sem II

  • CO1: Learners will be able to explain the importance of data visualization in financial analysis and decision-making.
  • CO2: Learners will be able to identify and apply the appropriate data visualization techniques for different types of financial data.
  • CO3: Learners will gain practical skills in creating and reporting financial data using a variety of charts and graphs, enhancing their ability to communicate complex financial information effectively.
VEC
Fundamentals of People Skills

F.Y.BAF Sem II

  • CO1: Demonstrate ethical behaviour coupled with integrity.
  • CO2: Will generate new ideas and create a business plan.
  • CO3: Will be able to develop good listening skills, which are vital for demonstrating good team qualities.
  • CO4: It will build sensitivity about social and cultural differences and illustrate good etiquette.
  • CO5: Will be able to present themselves and their thoughts in front of others with more confidence.
AEC
भाषिक कौशल्ाांचे उपयोजन १ (भािण व षनवेदन कौशल्े )

F.Y.BAF Sem II

  • CO1: णवद्यार्थयााांना णवणवध कायाक्रम व घटना-प्रसाांर्ी करावयाच्या भार्षीीाचेस्वरूप कळेल.
  • CO2: णवद्यार्थयााांना णवणवध कायाक्रम व घटना-प्रसाांर्ी करावयाच्या णनवेदनाचेस्वरूप कळेल.
  • CO3: णवणवध कायाक्रम व घटना-प्रसाांर्ी करावयाच्या भार्षीीासाठ आवश्यक अषसाऱ्या क्षमता आषण ताांतााांचा णवद्यार्थयााांना पररचय होईल.
  • CO4: णवणवध कायाक्रम व घटना-प्रसाांर्ी करावयाच्या णनवेदनासाठ आवश्यक अषसाऱ्या क्षमता आषण ताांतााांचा णवद्यार्थयााांना पररचय होईल.
  • CO5: णवद्यार्थयााांना प्रत्यक्ष भार्षी आषण णनवेदन करण्याच साांध उपलब्ध होईल व त्यााांच्या क्षमता णवकणसत होतल.
Vertical 6 CC
NSS

F.Y.BAF Sem II

  • CO1: Students will comprehend fundamental ideas and facts about the National Service Program.
  • CO2: Students will learn the essentials of NSS-related procedures.
  • CO3: Students will learn social work skills (such as Voter Awareness, Campus Cleanup, Tree Plantation, and Rallies).
Vertical 6 CC
Sports

F.Y.BAF Sem II

  • CO1: The student will participate in various games, sports and physical activities and they will also learn the technical and tactical experience of it.
  • CO2: Students will understand the importance and benefits of participation in any fitness activity or sports.
  • CO3: Own choice based activities will be the stress buster for the students and this will inculcate healthy habits in the students.
  • CO4: Students will able to organize, plan activities and will develop administrative qualities through these events.
  • CO5: Students acquire the knowledge of Physical Education, Sports and Yoga and understand the purpose and its development.
  • CO6: The student learns to plan, organize and execute sports events.
  • CO7: Student will learn theoretical and practical aspects of game of his choice to apply at various levels for teaching, learning and coaching purposes efficiently.
  • CO8: Student acquires the knowledge of opted games, sports and yoga and also learns the technical and tactical experience of it.
  • CO9: Student will learn to apply knowledge of Physical fitness and exercise management to lead better quality life.
  • CO10: Students will understand and learn different dimension of active life style.
Vertical 6 CC
Foundation and Exploration of Performing Fine Arts

F.Y.BAF Sem II

  • CO1: Identify and trace the historical evolution of Indian performing and fine arts.
  • CO2: Analyze the transition from traditional to modern art forms in performing arts.
  • CO3: Identify and describe a range of career paths in the fine and performing arts.

S.Y.BAF Sem-III ❯

Major
Financial Accounting-I

S.Y.BAF Sem III

  • CO1: The learners will be able to prepare accounting entries and financial statements for amalgamated firms using pooling of interest and purchase methods.
  • CO2: The learners will be able to apply the realisation method to convert a partnership firm into a limited company and prepare the new balance sheet.
  • CO3: The learners will be able to interpret the provisions of the LLP Act, 2008 and prepare final accounts for an LLP.
  • CO4: The learners will be able to calculate pre- and post-incorporation profits/losses and appropriately treat them in financial statements.
Major
Cost Accounting – I

S.Y.BAF Sem III

  • CO1: Learners will be able to compare and contrast cost accounting, financial accounting, and management accounting, and apply activity-based costing (ABC) to solve practical problems.
  • CO2: Learners will be able to calculate the Economic Order Quantity (EOQ) and demonstrate the preparation of stock ledger accounts.
  • CO3: Learners will be able to compute employee costs under various wage systems and calculate labour turnover using replacement and separation methods.
  • CO4: Learners will be able to apply absorption costing methods to allocate overheads in different scenarios.
VSC
Mutual Fund Distributor – I

S.Y.BAF Sem III

  • CO1: The learners will be able to assess investment risks, apply risk management strategies, and create suitable asset allocation plans based on individual risk profiles.
  • CO2: The learners will be able to evaluate various types of mutual funds and prepare investment plan for an individual.
Core
Big Data

S.Y.BAF Sem III

  • CO1: Defining Big Data and its characteristics (Volume, Velocity, Variety, Veracity, Value).
  • CO2: Identifying the key issues in Big Data management and its associated applications.
  • CO3: Differentiating between traditional data processing approaches and Big Data solutions.
  • CO4: Acquiring fundamental enabling techniques and scalable algorithms like Hadoop and MapReduce.
  • CO5: Understanding the Hadoop ecosystem, including HDFS and other related tools.
  • CO6: Learning about NoSQL databases (e.g., MongoDB, Cassandra, HBase) and their application in Big Data.
Core
Data Analytics Tools

S.Y.BAF Sem III

  • CO1: Students will learn to analyze data using various tools and techniques, including data visualization, statistical modeling, and data mining.
  • CO2: Students will understand how to manage data using databases, including data modeling, normalization, and querying.
  • CO3: Students will learn to apply statistical models to real-world problems, including regression, hypothesis testing, and confidence intervals.
  • CO4: Students will learn to effectively communicate insights using data visualization techniques, including plots, charts, and graphs.
CC
Hindi

S.Y.BAF Sem III

  • CO1: ववद्यावर्थयों कल हाजभाषा वहदं ी का ज्ञान प्राप्त हलगा, एवंदक्षता प्राप्तहलगी
  • CO2: ववद्यावर्थयों कल हाजभाषा वहदं ी के व्याकहवणक प्रयलग की जानकाही प्राप्त हलगी
  • CO3: ववद्यावर्थयों कल वहदं ी-संज्ञा आवद का ज्ञान प्राप्तहलनेकेसार् भाषा केिद्धु, व्यावहारहक रूप का ज्ञान हलगा
  • CO4: ववद्यावर्थयों कल काहकों, वाक्य होना एवंभावषक वोह्नों आवद का ज्ञान प्राप्तहलगा
CC
Marathi

S.Y.BAF Sem III

  • CO1: णिद्यार्थयाांना कथाकथन या भाणिक कौशलयाचे स्िरूप समजेल.
  • CO2: णिद्यार्थयाांना प्रभािी कथाकथनासाठी आिश्यक असिाऱ्या क्षमता आणि तंत्रांचा पररचय होईल.
  • CO3: णिद्यार्थयाांना अणभिाचन या भाणिक कौशलयाचे स्िरूप समजेल.
  • CO4: णिद्यार्थयाांना प्रभािी अणभिाचन करण्यासाठी आिश्यक असिाऱ्या क्षमता आणि तंत्रांचा पररचय होईल.
  • CO5: णिद्यार्थयाांमध्ये प्रत्यक्ष कथाकथन ि अणभिाचन करण्यासाठी आिश्यक असिाऱ्या क्षमता आणि कौशलये णिकणसत होतील.
CC
Indian Theatre: Classical Roots and Contemporary Expressions

S.Y.BAF Sem III

  • CO1: Describe the historical and cultural development of Indian theatre across different time periods.
  • CO2: Interpret and apply the aesthetic principles from Natyashastra (such as Rasa and Abhinaya) in the analysis of theatrical performances.
  • CO3: Critically evaluate classical Indian plays for their structure, themes, character development, and historical significance.
  • CO4: Compare and contrast different forms of modern Indian theatre and assess their audience impact and staging methods.
  • CO5: Demonstrate understanding of street theatre and one-act plays by creating outlines or performing excerpts reflecting real-world issues.
  • CO6: Reflect on the role of performing arts in cultural preservation, education, and community engagement.
CC
Introduction to Sports Training & Tests and Measurement

S.Y.BAF Sem III

  • CO1: Understand and apply the principles of sports training.
  • CO2: Identify and differentiate between various training methods.
  • CO3: Develop effective exercise plans and training schedules.
  • CO4: Evaluate the impact of training on performance enhancement.

S.Y.BAF Sem-IV ❯

Major
Financial Accounting-III

S.Y.BAF Sem IV

  • CO1: The learners will be able to prepare a complete set of financial statements, including the Profit and Loss Statement and Balance Sheet, for a given company based on provided data and in compliance with Schedule III of the Companies Act, 2013.
  • CO2: The learner will be able to prepare journal entries and balance sheet to reflect the redemption of preference shares using the appropriate methods and accounting treatment.
  • CO3: The learner will be able to construct journal entries, ledger accounts, and a partial balance sheet to record the redemption of debentures using different methods.
  • CO4: The learner will be able to construct journal entries, ledger accounts, and a balance sheet to record the buyback of securities.
Major
Cost Accounting – II

S.Y.BAF Sem IV

  • CO1: The learners will be able to classify costs according to functional categories and prepare comprehensive cost sheets tailored to various business scenarios and decision-making requirements.
  • CO2: The learners will be able to identify discrepancies between cost and financial accounts and prepare accurate reconciliation statements to align both accounting systems.
  • CO3: The learners will be able to prepare contract account and other relevant accounting statements.
  • CO4: The learners will be able to execute process costing calculations and prepare the necessary accounts.
VSC
Mutual Fund Distributor – II

S.Y.BAF Sem IV

  • CO1: The learners will be able to explain the organizational hierarchy of mutual funds in India and the functions of various stakeholders, including asset management companies (AMCs) and distributors.
  • CO2: The learners will be able to evaluate performance of mutual fund.
CC
Hindi

S.Y.BAF Sem IV

  • CO1: ववद्यावर्थयों कल हाजभाषा वहदं ी का ज्ञान प्राप्त हलगा, एवंदक्षता प्राप्तहलगी
  • CO2: ववद्यावर्थयों कल हाजभाषा वहदं ी के व्याकहवणक प्रयलग की जानकाही प्राप्त हलगी
  • CO3: ववद्यावर्थयों कल वहदं ी-संज्ञा आवद का ज्ञान प्राप्तहलनेकेसार् भाषा केिद्धु, व्यावहारहक रूप का ज्ञान हलगा
  • CO4: ववद्यावर्थयों कल काहकों, वाक्य होना एवंभावषक वोह्नों आवद का ज्ञान प्राप्तहलगा
CC
Marathi

S.Y.BAF Sem IV

  • CO1: णिद्यार्थयाांना कथाकथन या भाणिक कौशलयाचे स्िरूप समजेल.
  • CO2: णिद्यार्थयाांना प्रभािी कथाकथनासाठी आिश्यक असिाऱ्या क्षमता आणि तंत्रांचा पररचय होईल.
  • CO3: णिद्यार्थयाांना अणभिाचन या भाणिक कौशलयाचे स्िरूप समजेल.
  • CO4: णिद्यार्थयाांना प्रभािी अणभिाचन करण्यासाठी आिश्यक असिाऱ्या क्षमता आणि तंत्रांचा पररचय होईल.
  • CO5: णिद्यार्थयाांमध्ये प्रत्यक्ष कथाकथन ि अणभिाचन करण्यासाठी आिश्यक असिाऱ्या क्षमता आणि कौशलये णिकणसत होतील.
CC
Integrated Theatre Production: Stage Craft, Costume, Music and Technology

S.Y.BAF Sem IV

  • CO1: Define and describe key theoretical concepts related to lighting and costume design in theatre.
  • CO2: Interpret the narrative and symbolic meanings conveyed through visual design elements in performance.
  • CO3: Analyze lighting and costume designs using appropriate theoretical and historical frameworks.
  • CO4: Discuss the interrelationship between text, character, and design from a theoretical standpoint.
  • CO5: Compare and contrast design practices across different theatrical genres and periods.
  • CO6: Evaluate how technological advancements have influenced theoretical approaches to stage design.
CC
Introduction to Sports, Physical Literacy, Health and Fitness and Yog

S.Y.BAF Sem IV

  • CO1: Gain practical knowledge of sports training principles and methods.
  • CO2: Develop the ability to conduct, evaluate, and interpret various fitness and skill-based tests.
  • CO3: Learn to design and implement personalized and professional training programs.
  • CO4: Acquire experience in organizing and volunteering in sports and fitness events.
  • CO5: Understand the role of psychological, fitness, and skill tests in enhancing performance.

T.Y.BAF Sem-V ❯

Major
Cost Accounting – III

TYBAF Sem V

  • CO1: Understanding Advanced Costing Concepts
  • CO2: Differentiating Accounting Systems
  • CO3: Applying Costing Techniques to Services
  • CO4: Mastering Process Costing Methods
  • CO5: Exploring Emerging Costing Concepts
  • CO6: Developing Analytical Skills
Major
Financial Management - II

TYBAF Sem V

  • CO1: Understand the nature, objectives, and importance of financial management in business decision-making.
  • CO2: Prepare and analyze financial statements using statutory formats and interpret their implications.
  • CO3: Apply tools like comparative statements, common-size statements, and trend analysis to evaluate financial performance.
  • CO4: Use ratio analysis to assess liquidity, profitability, efficiency, and solvency of a business.
  • CO5: Identify and evaluate different sources of finance including equity, debt, and internal sources.
  • CO6: Analyze cash flow statements to understand the movement of funds and financial health.
  • CO7: Develop skills for financial planning, forecasting, and strategic financial decision-making.
  • CO8: Learn to manage working capital effectively to maintain operational efficiency and liquidity.
Major
Taxation – IV (Indirect Taxes – II)

TYBAF Sem V

  • CO1: Explain key concepts and definitions related to Goods and Services Tax (GST).
  • CO2: Distinguish between forward charge, reverse charge, composite supply, mixed supply, and various exemptions under GST.
  • CO3: Discuss the time, place, and value of supply under the GST framework.
  • CO4: Understand and prepare GST documentation such as tax invoices, bills of supply, debit and credit notes.
  • CO5: Compute the GST payable (CGST, SGST, IGST) after considering input tax credit.
  • CO6: Analyze registration requirements under GST, including who is liable and who is exempt.
Major
Management – II (Management Applications)

TYBAF Sem V

  • CO1: Understand and apply the 4 Ps of Marketing — Product, Price, Place, and Promotion — in real business scenarios.
  • CO2: Analyze product development strategies, branding decisions, and the product life cycle.
  • CO3: Evaluate pricing strategies, distribution channels, and promotion techniques, including integrated marketing communication.
  • CO4: Learn the scope and functions of Production Management, including productivity measurement, quality control, and inventory management.
  • CO5: Explore Human Resource Management concepts such as HR planning, development, performance appraisal, motivation, and leadership styles.
  • CO6: Gain insights into Financial Management including capital budgeting, capital structure, and the workings of the capital market.
  • CO7: Understand modern financial tools like venture capital, DEMAT accounts, and futures and options.
Major
Financial Accounting - V

TYBAF Sem V

  • CO1: Prepare and analyze the company's final accounts in statutory format, including adjustments and disclosures.
  • CO2: Understand and apply accounting treatment for the underwriting of shares and debentures.
  • CO3: Learn the process of buy-back of shares and its accounting implications.
  • CO4: Apply accounting standards and principles to investment accounting, including valuation and income recognition.
  • CO5: Handle stock exchange transactions and prepare relevant ledger accounts.
  • CO6: Understand the accounting treatment for mutual funds, including NAV computation and investment entries.
  • CO7: Develop proficiency in interpreting financial data for decision-making and reporting.
Major
Financial Accounting – VI

TYBAF Sem V

  • CO1: Prepare and interpret final accounts of banking companies per the Banking Regulation Act, 1949.
  • CO2: Understand and apply accounting principles for insurance companies, including revenue accounts, profit & loss accounts, and balance sheets.
  • CO3: Learn investment accounting for equity and debt instruments, including treatment of ex-interest and cum-interest transactions.
  • CO4: Apply Accounting Standard 13 for valuation and recording of investments.
  • CO5: Handle foreign currency transactions, including exchange rate computation and accounting for gains/losses.
  • CO6: Understand the structure and accounting treatment for Limited Liability Partnerships (LLPs), including conversion from partnership firms.
  • CO7: Prepare final accounts for non-banking financial companies (NBFCs) and understand their regulatory framework.

T.Y.BAF Sem-VI ❯

Major
Cost Accounting – IV

TYBAF Sem VI

  • CO1: Analytical thinking for cost-based decision making.
  • CO2: Practical problem-solving using costing techniques.
  • CO3: Strategic planning through budgeting and forecasting.
  • CO4: Performance evaluation using standard costing.
Major
Financial Management - III

TYBAF Sem VI

  • CO1: Strategic financial analysis and valuation.
  • CO2: Decision-making in mergers, acquisitions, and restructuring.
  • CO3: Application of leasing and hire purchase in capital budgeting.
  • CO4: Working capital management and short-term financing strategies.
Major
Taxation – V (Indirect Taxes – III)

TYBAF Sem VI

  • CO1: Legal and procedural understanding of indirect taxes.
  • CO2: Practical skills in calculating customs duty and GST.
  • CO3: Compliance knowledge for GST registration, filing, and credit claims.
  • CO4: Analytical ability to interpret tax laws and apply them in business contexts.
Major
Economics Paper – III (Indian Economy)

TYBAF Sem VI

  • CO1: Economic analysis of sectoral contributions to national development.
  • CO2: Policy evaluation and interpretation of economic reforms.
  • CO3: Understanding of global economic integration and trade dynamics.
  • CO4: Critical thinking on socio-economic challenges and solutions.
Major
Financial Accounting - VII

TYBAF Sem VI

  • CO1: Advanced accounting for specialized sectors.
  • CO2: Financial reporting under regulatory frameworks.
  • CO3: Investment analysis and valuation techniques.
  • CO4: Global accounting standards comprehension (IFRS & Ind-AS).
Project Work
Project Work

TYBAF Sem VI

  • CO1: Research methodology and data interpretation.
  • CO2: Report writing and documentation.
  • CO3: Time management and self-directed learning.
  • CO4: Professional communication and presentation.