Department- Commerce

The Department of Commerce is one of the pioneering departments of Acharya Panth Shri Grindh Muni Naam Sahab Govt. PG College Kawardha which came into existence in the year 1989. The department offers Bachelor of Commerce General and Bachelor of Commerce Honours programmes of study. Currently, the curriculum of Burundian University is followed for second and third year students, whereas Durg University’s curriculum is followed for the students of the current first year class. The Department takes pride in its commendable performance vis-à-vis major developmental indicators such as student intake, number of teachers, student’s success rate etc. Almost from the very beginning, the department has been utilizing the services of a number of part time faculty members drawn from both academic institutions and industrial organizations of repute. At present, it has five full time teachers and seven part time faculty members. Most of the distinguished faculty members are members of various professional institutions. This is the largest department of the college in respect of student strength.

 Departmentof Commerce



PO 1- Disciplinary knowledge:The program willhelp students to develop in-depthknowledge ofthe areas likeaccounting, finance, marketing, human resource management,taxation, economics and business laws. This systematic and intensive knowledgewill help them establish & manage businessventures.


PO 2-Communication Skills:Itwill help thelearners to have sufficient knowledge of communication skills required in dayto day business affairs and sharpen the ability of writing various businessletters, reports, and notes.


PO 3-Critical thinking:It will enable todevelop skills and attitudes needed for critical thinking which will help themin comprehensive problem solving approach. It will build the basic ability tothink critically, evaluate dispassionately and solve complex problemscreatively.

PO 4-Problem solving: Basics of accountingwill enable students to check & evaluate financial statements to gauge thehealth of organizations. Managerial skills will help them to tackle variousmanagerial centric problems like; to plan, to organize, decision making, ideasformulating, controlling.

PO 5-Analytical reasoning:Itwill help students to develop reasoning based analytical ability which is oftenrequired in actual business life.

PO 6-Research-related skills:It willencourage students to gain proper research skills required in economics,business and management field so that they will be able to identify researchproblems, use statistical tools for data analysis, test hypothesis &evaluate the results.


PO 7-Cooperation/Team work:It will help tolearn managerial and entrepreneurial skills to coordinate & work in harmonywith different teams and to manage the affairs of business effectively. Theseattitudes will be developed through application of concept based practices,participative classroom discussion, problem solving task, case studies etc.

PO 8-Scientific reasoning:It will inculcatethe ability to analyze situations, evaluate ideas and apply scientific approachin accomplishment of organizational objectives. It will also help to formulatelogical reasoning and persuasive arguments.


PO 9-Reflective thinking:It will strengthenthe ability to understand the influence of local, regional, national and globalfactors on organization & its business. It will enable toanalyze thesituation objectively and provide effective judgments.


PO 10-Information/digital literacy:It willstrengthen the ability to utilize digital sources for broadening knowledge baseof the learners. It will acquaint the learnerswith latest accounting software,IT Act, e-filing of Income tax return& Management Information Systems


PO 11-Self-directed learning:It will enablethe students to postulate questions, elicit responses from various sources andfinding out the most suitable solutions to relevant problems.This will

encourage themtowards self directed learning, experimentation and intrinsically motivatedresearch work.


PO 12-Moral and ethical awareness/reasoning:Itwill inculcate moral and ethical values in the learners& help them not onlyto be successful business persons, entrepreneurs and professionals but also tobe persons having responsible approach towards environment, nation and societyand to go in for Corporate Social Responsibilities.


PO 13-Leadership readiness/qualities:It willhelp them in formulating organizational goals & objectives and to see thatit has been properly executed through proper directing, motivating,coordinating & controlling

PO 14-Lifelong learning:It will motivate themto enroll themselves on online learning platforms like Swayam, Udemy&Coursera to upgrade their knowledge regarding latest tools & techniquesused in business world. It will encourage them to avail skill developmentopportunities provided by government like Startup India & register intraining programmes of NSDC(NationalSkill Development Corporation), CREDA(Chhattisgarh State Renewable EnergyDevelopment Agency), MMKVY (Mukhyamantri Kaushal VikasYojana) and other public& private organizations.






By the end of this course, the students will be able to:

PSO 1- Understand the basic concepts of accountancy, principles ofaccountancy and accounting cycle to maintain accounts of trading andnon-trading organizations

PSO 2-Inculcatedifferent skills for analysis & interpretation of financial datato understand financial health of an organization and ensure that resources arebeing used to achieve the organization’s objective

PSO 3-Getacquainted with theprocedure of preparation of income statements, retainedearnings, balance sheets and statement of cash flows which are useful forexternal users and more useful to mangers for managerial decision making

PSO4- Develop knowledge about cost ascertainment,cost analysis, fixationof selling price and cost control

PSO 5- Obtainthe knowledge of various provisions of Income Tax Act andtheirapplications in computation of taxable income of an individual underdifferent heads of income

PSO 6- Get theworking knowledge of generally accepted auditingprocedures, technique and skills

PSO 7- Getacquainted with Custom Act, C. G State Excise Act and Goods and Service Tax


PSO 8- Create awareness amongststudents about self employment / running own business

PSO 9-Improvetheir computer literacy, their basic understanding of operative systems and aworking knowledge of software commonly used in academic and professionalenvironment



CO 1- Understand the concepts offinancial accounts

CO 2- Exposureto the nature and advantage of accounting, accounting concepts and conventionsCO 3- Knowledge about accounting standards in India

Co 4- Knowledgeabout the accounting procedure of partnership firm, final account, double entrysystem, hire purchase, depreciation


CO 1-Basic forms, theories andmodels of communications

CO 2- Corporatecommunications and barriers to communications CO 3 – Spoken and writtencommunications

CO 4- Report writing and oralpresentation

CO 5 - Non verbal communication,interviewing skills and modern forms of communications


CO 1-Simultaneous equations and linear programming CO 2- Matrices and determinants

CO 3- Simpleinterest,compound interest and annuities CO 4- Ratio, proportion, average andpercentage

CO 5- Commission, brokerage, discount and profit and loss


CO 1 – Law ofContract CO 2- Sale of Goods Act

CO 3 – NegotiableInstrument Act CO 4 – Consumer Protection Act

CO 5- Creatinglegal awarenessamong the students to get acquainted with the latest laws


CO 1- Understanding basicconcepts of business environment

CO 2- Problemsrelated topoverty, unemployment,regional imbalance and inflation

CO 3- MeasuringImplementation and impact of liberalization, privatization and globalization oneconomy

CO 4 –Evaluatingthe performance of planning commission and knowledge about planningin India.

CO 5- Understandinginternationalbusiness environment


CO 1-Understanding the basic concepts and theories of micro economics CO 2- Law ofdemand and elasticity of demand

CO3- Factors of production

CO 4 –Law of markets,consumption function and investment functions CO 5- Theories of distributionrelated to wage, rent and interest




CO 1- Issue, reissue andforfeiture of shares

CO 2- Finalaccounts and liquidation of company CO 3- Valuation of goodwill and shares

CO 4- AccountingFor amalgamation and internal reconstructions CO 5- Consolidated balance sheetof holding companies


CO 1- Nature, scope andincorporation of companies

CO 2- Memorandumof association, article of association and prospectus CO 3- Capital managementand directors

CO 4- Company meetings-proxy,quorum,resolutions

CO 5-Majority &minoritypower of shareholders and winding up of company


CO 1-Classification, natures, scope and methods of costing systems CO 2- Labourcosting and determination of overhead rates

CO3- Job, batch and contract costing

CO 4- Operating costing andprocess costing

CO 5- Reconciliation of cost andfinancial accounts and break ever point


CO 1- Conceptsand thought of management CO 2- Nature and importance of planning

CO 3-Organization & its structure, authority and decentralization CO 4-Motivation and leadership

CO 5- Techniques of managerialcontrols

CO 6- Evaluation of the economicgrowth and development of organization


CO 1-Introductionof statistics and analysis of frequency distribution and central tendency CO 2-Measures of dispersion and skewness

CO 3- Linear regression andcorrelation

CO 4- Index number and analysisof time series

CO 5- Concepts of forecastingand theory of probability


CO 1-Introductionof entrepreneurship, theories and role of entrepreneur CO 2-Promotion ofventure

CO3- Entrepreneurialbehavior and innovation

CO 4-Entrepreneurial development programs and its evaluation CO 5- Role ofentrepreneur ineconomic growth



CO 1- Basic concepts of incometax

CO 2- Income from salaries headand house property

CO 3- Profit andgains from business and profession, capital gains and other sources CO 4-Computation of tax liability and total income of individual

CO 5- Knowledge about taxmanagement, advance payments of tax and tax planning for individual.


CO 1- Concept,objectives andadvantages of auditing

CO 2- Internalcheck, internal check and verification of assets & liabilities CO 3-Qualifications, duties, powers and resignation of company auditor CO 4-Investigation and audit of non -profit organization

CO5-Nature &significance of cost audit, tax audit and management audit


CO 1- Introduction of custom duty

CO 2- Detail study of centralexcise during calculation of tax

CO 3-Introduction of goods and service tax and benefits of implementing GST CO 4-Registration procedure under GST and E-way billing

CO 5- Assessmentand returns regarding input tax credit and furnishing detail of outwardsupplies and inward supplies


CO1-Meaning,nature,scope and functions of management accounting CO 2- Fund flowstatement and cash flow statement

CO 3-Marginal and differential costing as a tool for decision making, break evenanalysis CO 4 - Meaning of budget and budgetary control, its merits anddemerits

CO 5- Meaning and definition ofstandard costing, to know about its application


CO 1-Financialmanagement related to investment,financing,dividend decisions,financial planning.

CO 2- Nature of investmentdecisions investment evaluation

CO 3- Significance of cost ofcapital, calculation of cost of debt and preference shares

CO 4- Theoriesand determinants of capital structure and various forms of dividend policies CO5- Nature,significance, factors determining working capital


CO 1- Introduction of recenttrends in money market, discount houses, call money markets

CO 2- Functionsand role of stock exchanges, capital markets including new issue market andsecondary markets

CO 3- Main provisions related tosecurities contract and regulation act

CO 4- Functionaries on stockexchange including broker, sub broker, market makers

CO 5- Functionsand roles of merchant banking, guidelines of SEBI, concepts, functions andscope of credit rating





PO 1- Disciplinary knowledge:The program willhelp students to develop in-depth knowledge of the areas liketaxation, costaccounting, management accounting, business laws, organizational behaviourandmarketing management. This systematic and intensive knowledge will help them toensure survival, growth & profitability of business firms.


PO 2-Communication Skills:Itwill help thelearners to have sufficient knowledge of communication skills required indealing with internal & external stakeholders of an business organization.


PO 3-Critical thinking:They will be exposedto the pedagogy that helps them understand real life situations through classroom training and case-studies. They will be able to think from diverseperspectives and suggest solutions according to their own sensibilities.

PO 4-Problem solving: Basics ofaccounting& taxation will enable them to take decisions regardingproduction, budgeting & sales of products & services of their futureorganizations. Managerial skills developed through the program will enable themto forge partnerships on domestic & international level thereby expandingthe scope of their business ventures.

PO 5-Analytical reasoning:It will help themto analyze the internal & external factors of business environment that areaffecting the firms’ performance & make necessary modifications in theirplans, policies & strategies.

PO 6-Research-related skills:It will enablethe budding entrepreneurs to go in for the market study, analyze consumerbehavior & conduct marketing research so as to use the insights gained frommarket trends & projections for increasing the efficiency of production& distribution.


PO 7-Cooperation/Team work:It will help toincorporate the various techniques of group dynamics to enhance thecoordination & cooperation among different departments of an organization.It will also ensure voluntary acceptance of introduction of new techniques& procedures.

PO 8-Scientific reasoning:It will inculcatethe ability to analyze situations, formulate ideas and apply scientificapproach in tackling business challenges. It will enable them to investigate,evaluate & experiment with the relevant data available using data miningtechniques.


PO 9-Reflective thinking:It will enable tomove sequentially in order to solve a problem effectively.Itwill also help to logically deduce a problem, develop alternative solutions,carefully weigh the effectiveness of each & select the best one.


PO 10-Information/digital literacy:It willstrengthen the ability to utilize digital sources for data storage, retrieval& analysis. It will acquaint the learnerswith latest accounting software,IT Act, e-filing of Income tax return& Management Information Systems


PO 11-Self-directed learning:It willencourage them to take responsibility for their knowledge up gradation ratherthan being dependent on others for their personal & professionaldevelopment. They will diagnose their learning needs, formulate learning goals,identify the resources needed for learning, choose & implement appropriatelearning strategies and self evaluate the learning outcomes.


PO 12-Moral and ethical awareness/reasoning:Itwill make them aware of the ethical implications of their business actions.They will be able to know about the transparency & accountability regardingemployee well-being, public safety, legal compliance, fair business practices,working conditions, wage policy & environmental impact of their activities.


PO 13-Leadership readiness/qualities: It will enable them to adopt a pro activeapproach towards change, develop a persistent attitude in actions, develop asense of responsibility, build confidence, increase networking abilities,sharpen problem solving skills and inspire the people in & around the organization.

PO 14- Lifelong learning:It will motivate themto enroll themselves on online learning platforms like Swayam, Udemy&Coursera to upgrade their knowledge regarding latest tools & techniquesused in business world. It willencourage them to avail skill development opportunities provided by governmentlike Startup India & register in training programmes of NSDC(National Skill Development Corporation),CREDA(Chhattisgarh State Renewable Energy Development Agency), MMKVY (MukhyamantriKaushal VikasYojana)and other public & private organizations.



By the end of the program, thestudent will be able to:

PSO 1- Adopt critical thinking and problem solving skills so as tofacilitate rational decision making under dynamic situations.

PSO 2- Work in groups withenhanced communication and inter-personal skills

PSO 3- Study the socio- economic policies of the Government and theirimpact on Indian Economy.

PSO4- Develop the skills requiredtoapply research methods in real life scenario

PSO 5 -Bridge the gap between theory and practice by becoming aware ofthe procedure of maintaining electronic accounting records and procedure offiling e-returns of tax.

PSO 6- Get acquainted with the prevalent laws and acts in India likeConsumer Protection Act, Competition Act etc.

PSO 7- Understand ethical issuesin business and good governance practices in organizations

PSO 8- Develop professional and leadership effectiveness among thestudents so as to encourage entrepreneurial ventures

PSO 9-Enhance the horizon of knowledge in various fields of commerce likeadvertising & sales promotion, marketing, insurance and banking theory lawand practices





CO 1-Nature and Scope of Managerial, Economics: Objective of a firm;Economics theory and managerial theory; Managerial economist’s role andresponsibilities.

CO 2-Fundamental economic concepts-incremental principle, opportunitycost principle, discounting principle. Equi-marginal principle.

CO 3-DemandAnalysis: Individual and Market demand functions Law of demand; determinants ofdemand; Elasticity of demand-its meaning and importance, Price elasticity;income elasticity and cross elasticity; Using elasticity in managerialdecisions.

CO 4-Theory ofconsumer Choice: Cardinal utility approach, indifference approach, revealedpreference and theory of consumer choice under risk; Demand estimation formajor consumer durable and non-durable products; Demand forecasting tech.technique.

CO 5-Production Theory: Production function-production with one and twovariable inputs, Stages of production; Economics of scale; Estimation ofproduction function.


CO 1-Accountingfor issue, Forfeited and redemption of shares and debentures CO 2-Finalaccounts and financial statements of companies

CO3-Accounting issues relative to amalgamation and reconstruction of companies.CO 4-Accounting for holding and subsidiary companies

CO 5-Accounts relating toLiquidation of companies


CO 1-Lawrelating to Income tax: Brief study of the main provisions of the Indian IncomeTax Act. Income exempted from tax, Residence and Tax liability.

CO 2-Calculation of taxableincome under the head : Salary and House property.

CO3-Depreciation and Development allowance, Calculation of taxable Income underthe head: Business and Profession, capital gains, income from other sources.

CO 4-Set off andcarry forward of losses, Deduction from gross total Income Calculation oftaxable Income and tax of an individual, and Hindu undivided Families.

CO 5-Appeals& Revisions Reference of High Court and Supreme court, offences &penalties, Income tax authorities.


CO 1-Statistics- Definitions, Characteristics, Scope and Nature, Functions, limitations,Distrust and misuse importance & Statistical Investigations.,Classification & Tabulation,

CO 2-DataSources: Primary and Secondary, Primary data collection techniques, Schedule,Questionnaire and interview & Sources’ of Secondary data.

CO 3-Dispersion,Co-efficient of variance and skewness, correlation Karl- Parsons and spearman’sranking method and Regression analysis, Two variables case.

CO4-Probability Theory: Probability classical, relative and subjective probability,Addition and multiplication probability models - Conditional probability andBaye’s Theorem.

CO5-Probability Distributions-Binomial, Poisson and Distributions, Theircharacteristics and applications


CO 1-The CompaniesAct, 1956 (Relevant Provisions): Definition, types of companies Memorandum ofassociation; Articles of association; Prospectus; Share capital and membership.

CO 2-Meetingunder solutions-Company management; Managerial remuneration; Winding up and dissolutionof companies

CO 3-TheNegotiable Instruments Act, 1881-Definition, types of negotiable instruments;Negotiation; Holder and holder in due course; payment in due course;

CO 4-Endorsement and crossing ofcheque; Presentation of negotiable instruments.

CO 5-LegalEnvironment for Security Markets: SESI Act. 1992- Organization and Objectivesof SEBI



CO 1-Cost Theory and Estimation, economic value analysis, Short and longrun cost Functions- their nature, shape and interrelationship; Law of variableproportions;- Law of returns to scale.

CO 2-PriceDetermination under Different Market Conditions: Characteristics of differentmarket structures; Price determination and firm equilibrium in short-run andlong run under perfect competition, monopolistic competition, oligopoly and monopoly,

CO 3-Pricing Practices: Methods of price determination in practice, pricingof multiple products; price discrimination, International price discriminationand dumping; Transfer pricing.

CO 4-Business Cycles: Nature and phases of la business. Cycle, Theoriesof business cycles- psychological, profit, monetary, innovation, cobweb,Samuelson and Hicks theories

CO 5-Inflation: Definition,Characteristics and types; Inflation interms of dem and pull and cost

– push factors; Effects ofinflation.


CO 1-Accounts ofGeneral Insurance Companies CO 2-Accounts of Banking Companies

CO3-Accounts of Public Utility concerns: Double Accounts System. CO 4-Royaltyaccounts.

CO 5-Investment accounts.



CO 1-Calculation of taxableIncome and tax of Firm and Companies

CO 2-Return of Income, Provisional Regular, Expert and emergencyassessment, Re opening of assessment

CO 3-Concept of tax Planning ; Tax avoidance and tax evasions ; Taxplanning with reference of location, nature and form of organization of new

CO 4-Tax planning to capital structure, decision dividend policy; Intercorporate dividends and bonus shares

CO 5-Preparation of income tax returns, Computation of Income tax, Taxdeduction at source; Advance payment of tax.


CO 1-Statistical Decision Theory: Decision environment, Expected profitunder uncertainty and assigning probabilities and utility theory

CO2-Statistical Estimations AndTestory: Point and intervals timation ofpopulation Mean, proportion and variance Statistical Testing-Hypothesis andErrors, Sample size-Large and Small Sampling test Z tests, T Tests & F Tests.

CO3-Association of Attributes: Two Attributes, consistency of data, measurementof Association of Attributes - Percentage method, Co-efficient of Association,Comparison of Actual and (you Iemethod) Expected frequency’s &Issusery Association.

CO4-Statistical Quality Control: Causes of Variations in quality characteristics,Quality Control Charts-purpose and logic, Process under control and out of control,warning limits, control charts for attributes – fraction defectives and numberof defects, Acceptance sampling

CO 5- Interpolation andExtrapolation – PrabolicBionomial, Newton and long rages method


CO 1-SEBI Act-1992: Organization and objectives of SEBI, Functions andRole of SEBI Rights and Power of SEBI.

CO 2-MRTP Act1969: Monopolistic Trade Practice Meaning, essentials, Restrictive TradePractices-Meaning, Unfair trade practice, MRTP commission of fences andPenalties.

CO 3-ConsumerProtection Act 1986: Needs of Act, Rights of consumers, Objectives of Act.,Grievance redressal Machinery, District Forum, State Commission, NationalCommission.

CO 4-FEMA Act 1999: Objectives;Regulation and Management of FEMA, Penalties Appeal.

CO 5-W.T.O.:Brief History of WTO, Objectives and Functions, Organization, W.T.O. and India,Regional groupings, antidumping duties and other NTBs, Doha declaration Disputesettlement system, TRIP, TRIMS and GATS.





CO 1-Schools ofManagement Thought - Scientific, process, human behavior and social systemschool; Decision theory school; Quantitative and system school; Contingencytheory of management; Functions of a manager.

CO 2-ManagerialFunctions : Planning - concept, significance, types; Organizing - concept,principles of authority, theories, types of organizations, authority,responsibility, power, delegation, decentralization;

CO3-Staffing; Directing; Coordinating; Control - nature, process, and techniques

CO 4-Motivation- Process of motivation; Theories of motivation - need hierarchy theory, theoryX and theory Y, two factor theory, Alderfer’s ERG theory, McClelland’s learnedneed theory, Victor Vroom’s expectancy theory, Stacy Adams equity theory.

CO 5-GroupDynamics and Team Development : Group dynamics - Definition and importance,types of groups, group formation, group development, group composition, groupperformance factors; Principle-centered approach to team development.


CO1-Organizational Behavior: concept and significance; Relationship betweenmanagement and organizationalbehavior; Emergence and ethical perspective; Attitudes; Perception; Learning;Personality; Transactional analysis.

CO2-Leadership: Concept; Leadership styles; Theories - trait theory, behavioraltheory, Fielder’s contingency theory; Hersey and Blanchard’s situationaltheory; Managerial grid; Likert’s four systems of leadership.

CO3-Organizational Conflict: Dynamics and management; Sources, patterns, levels,and types of conflict; Traditional and modern approaches to conflict;Functional and dysfunctional organizational conflicts; Resolution of conflict.

CO4-Interpersonal and Organizational Communication: Concept of two-waycommunication; Communication process; Barriers to effective communication;Types of organizational communication; Improving communication; Transactionalanalysis in communication.

CO 5-Organizational Development: Concept; Need for change, resistance tochange; Theories of planned change; Organizational diagnosis; OrganizationalDevelopment intervention.


CO 1-Introduction– Cost Analysis, concepts and classification, Materials control– Techniques ofMaterials control.

CO 2-Labour cost– Computation and control, Overheads – Accounting and Control. CO 3-Job, Batch,Contract Costing and operating costing

CO 4-Process Costing, Jointproducts &By – products costing. Uniform costing and Estimate costing

CO 5-Budgetarycontrol – Importance of budgets in accounting, Nature of budgetary control,Organization for budgetary control preparation zero base budgeting, performancebudgeting. Cash Budget, Production and sales Budget.


CO1-Introduction of Accounting: Management accounting as a area accounting;Objectives, nature and scope of management accounting, techniques of managementaccounting, difference between financial accounting, cost accounting andmanagement accounting, Management accounting and managerial decisions;Management accountant’s position, role and responsibilities.

CO 2-AccountingPlan and Responsibility Centers: Meaning and significance of responsibilityaccounting; Responsibility centers-cost centre, profit centre and investmentcentre, Problems in transfer pricing, Objectives and determinates ofresponsibility centers.

CO 3-Budgeting: Definition of Budget; Essentials of budgeting; Types ofbudgets functional, master etc, Fixed and flexible budget

CO 4-StandardCosting and Variance Analysis:, Standard costing as a control technique;Setting of standards and their revision; Variance analysis – meaning andimportance; Kinds of variances and their uses material, labour and over headvariances; Disposal: of variances; Relevance of variance analysis to budgetingand standard costing.

CO 5-Marginal Costing: Concept of marginal cost; Marginal costing andabsorption, costing, Marginal costing versus direct, costing;


CO 1-Break-even-analysis;Assumptions and practical applications of break- even-analysis; cost volumeprofit analysis, Decisions regarding sales-mix, make or buy decisions anddiscontinuation of a product line etc.

CO 2-Analyzingfinancial Statements: Method, objects and ratio analysis. CO 3-Cash flowanalysis and Fund flow analysis.

CO4-Contemporary Issues in Management Accounting: Value chain analysis; Activitybases costing, Quality costing, Target and lifecycle costing

CO 5-Reportingto Management: Objectives of reporting, reporting needs at different manageriallevels; Types of, reports,” modes of reporting; reporting at different levelsof management

 COURSEOUTCOMES M. Com. 4th Semester


CO 1-Introduction – Meaning, nature, scope and importance of marketing;Marketing concept and its evolution; Marketing mix; Strategic marketingplanning – an overview

CO 2-MarketAnalysis and Selection – Marketing environment – macro and micro components andtheir impact of marketing decisions; Market segmentation and positioning; Buyerbehavior; Consumer versus organizational buyers; Consumer decision – makingprocess.

CO 3-ProductDecisions – Concept of a product; Classification of products; Major productdecisions; Product line and product mix; Branding; Packaging and labeling ;Product lifecycle – strategic implications ; New product development andconsumer adoption process.

CO 4-Pricing Decisions – Factors affecting price determination; Pricingpolicies and strategies; Discounts and rebates.

CO5-Distribution Channels and Physical Distribution Decisions – Nature,functions, and types of distribution channels; Distribution channelintermediaries, Channel management decisions; Retailing and wholesaling,Physical Distribution Management


CO1-Introduction: Concept, Scope, Objectives and Functions of Advertising. Roleof Advertising in marketing mix and the advertising process Legal, ethical andsocial aspect of advertising

CO 2-Pre-launchAdvertising Decision: Determination of target audience, Advertising Media andtheir choice. Advertising messages, Layout of advertisement and AdvertisingAppeal, Advertising Copy

CO 3-Promotional Management: Advertising Department, Role of AdvertisingAgencies and their Selection, Advertising Budget, Evaluation of AdvertisingEffectiveness.

CO 4-Personal Selling: Meaning and Importance of Personal Selling, -Difference between Personal Selling, Advertising and Sales Promotion. Methodsand Procedure of Personal Selling

CO 5-SalesManagement: Concept of Sales Management, Objectives and Functions of SalesManagements. Sales Organization, Management of Sales force and Sales forceobjectives, Sales force Recruitment: - Selection, Training, Compensation andEvaluation.


CO 1-MarketingResearch: An Introduction; Marketing Decisions; Marketing Research andInformation System.

CO 2-Marketing ResearchMethodology, Research Design

CO 3-Organizationof Marketing Research Specialized areas of application of marketing research

CO 4-SpecializedTechniques of Marketing Research, Motivation Research CO 5-AdvertisingResearch: Planning and Procedure, New Product Research.


CO1-International Marketing; Meaning; Scope, benefits and difficulties ofInternational Marketing: International marketing and Domestic Marketing,reasons for entering International marketing. International marketingenvironment; Identifying and selecting foreign market

CO 2-Foreign market entry mode: Product designing, standardization Vs.Adaptation; Branding, Packaging and Labeling.

CO 3-Quality issues and after sales service; International pricing;International price quotation; payment terms and methods of payment

CO 4-Promotion of products and services abroad: International channels ofdistribution; Selection and appointment of foreign sales agents. Logistic decision

CO 5-Export policy and practices in India, Trends in India's foreigntrade, steps in starting export business; Export finance, documentation andprocedure.

Commerce Department Faculties

S NoFaculty PhotoFaculty NameQualificationDepartmentDesignationMobile No
1 Dr. S. S. MohapatraM.Com., Ph. D.CommerceAssistant Professor9424212015
2 Ashish ChandrawanshiM.Com, NETCommerceGuest Lecturer8269836591
3 Manju VermaM.Com, SETCommerceGuest Lecturer9179529730