Program Specific Outcomes (PSOs)
Students graduating from the Department of Commerce will attain the following program-specific proficiencies:
| ## | Program Specific Outcomes (PSOs) |
|---|---|
| PSO 1 | Construct, analyze, and interpret balance sheets, profit & loss statements, cash flow statements, and cost audits in strict compliance with Indian Accounting Standards (Ind AS) and IFRS. |
| PSO 2 | Compute direct taxes, indirect taxes (GST, Customs), TDS deductions, assess corporate tax liabilities, and execute electronic filing procedures for commercial entities. |
| PSO 3 | Demonstrate high practical fluency in accounting software suites (TallyPrime), advanced spreadsheet data analytics, ERP solutions, and banking management software. |
| PSO 4 | Evaluate corporate finance structures, capital budgeting decisions, working capital cycles, stock market investments, mutual funds, and risk hedging mechanisms. |
| PSO 5 | Apply mercantile law, company law, consumer protection acts, and corporate governance standards to safeguard business ethics, transparent auditing, and sustainable enterprise operations. |