Commerce - KVRKVRMKR

Department of Commerce was established in our College since it’s inception in 1981 to provide Commerce education to rural area students. Sri K. Rama Raju was the first lecturer in the Commerce Department.

The second principal Sri N. Koteswara Rao also belongs to Commerce Department. One of our lecturers who were appointed in the department during the year 1983, left the college after getting selection as a probationary officer in the Vysya Bank, presently called as ING-VYSYA BANK. Since the inception of our department, it has been getting very good results. Many of our students went abroad after completing their M. B. A. and M. C. A. courses as managers and Software Engineers. We are very proud to say that few of our students are discharging their duties as Chartered Accountants, Cost Accountants and Company Secretaries in various organizations after completing their professional courses like C. A., I. C. W. A. and A. C. S. Since inception of the department, more than 30 percent of the total seats are filled with girl students, some of them have settled as entrepreneurs and are successfully doing their business. Many of our students are working as Commerce lecturers in various colleges of Andhra Pradesh.

FORMER FACULTY

S.No	Name of incumbent	Qualification	Period
1.	Sri K. Rama Raju	M. Com, M. Phil
2.	Sri Dr. V. Badari Narayana	M. Com, M. Phil, Ph.D.
3.	Sri U. Swamulu	M. Com, M. Phil
4.	Sri Y. Devendra Prasad	M. Com, M. Phil
5.	Kum Y. Maheswari Maharaja Lakshmi	M. Com

Faculty

S.No	Name	Designation	Qualification	Photo
01	Sri K.V.Mohan Rao	Lecturer	M.Com
02	Sri N.Srinivasa Rao	Lecturer	M.Com

Programmes Offered

S.No	Year of Starting	Title of the Program	LEVEL (UG, PG)	Duration (Years)	Sanctioned Annual Intake
1	1981	B.Com (General)	UG	3	60
2	2014	B.Com (Computer Applications)	UG	3	60

Course Outcomes

S.No	Dept	Course Code	Course Name	CO Number	Course Outcome
1	commerce	BCO1S-1K	Fundamentals of accounting	1	Identify transactions and events that need to be recorded in the books of accounts.
				2	Equip with the knowledge of accounting process and preparation of final accounts of sole trader.
				3	Develop the skill of recording financial transactions and preparation of reports in accordance with GAAP.
				4	Analyze the difference between cash book and pass book in terms of balance and make reconciliation.
				5	Critically examine the balance sheets of a sole trader for different accounting periods
				6	Design new accounting formulas & principles for business organizations.
		BCO1S-2K	Business Organization and Management	1	Understand different forms of business organizations.
				2	Comprehend the nature of Joint Stock Company and formalities to promote a Company.
				3	Describe the Social Responsibility of Business towards the society.
				4	Critically examine the various organizations of the business firms and judge the best among them.
				5	Design and plan to register a business firm. Prepare different documents to register a company at his own.
				6	Articulate new models of business organizations.
				7	Articulate new models of business organizations.
		BCO1S-3K	Business Environment	1	Understand the concept of business environment.
				2	Define Internal and External elements affecting business environment.
				3	Explain the economic trends and its effect on Government policies.
				4	Critically examine the recent developments in economic and business policies of the Government.
				5	Evaluate and judge the best business policies in Indian business environment.
				6	Develop the new ideas for creating good business environment.
		BCO2S-1K	Financial Accounting	1	Understand the concept of consignment and learn the accounting treatment of the various aspects of consignment.
				2	Analyze the accounting process and preparation of accounts in consignment and joint venture.
				3	Distinguish Joint Venture and Partnership and to learn the methods of maintaining records under Joint Venture.
				4	Determine the useful life and value of the depreciable assets and maintenance of Reserves in business entities.
				5	Design an accounting system for different models of businesses at his own using the principles of exist in
		BCO2S-2K	Business Economics	1	Describe the nature of economics in dealing with the issues of scarcity of resources.
				2	Analyze supply and demand analysis and its impact on consumer behavior.
				3	Evaluate the factors, such as production and costs affecting firms behavior.
				4	Recognize market failure and the role of government in dealing with those failures.
				5	Use economic analysis to evaluate controversial issues and policies.
				6	Apply economic models for managerial problems, identify their relationships, and formulate the decision making tools to be applied for business.
		BCO2S-3K	Banking Theory& Practice	1	Understand the basic concepts of banks and functions of commercial banks.
				2	Demonstrate an awareness of law and practice in a banking context.
				3	Engage in critical analysis of the practice of banking law.
				4	Organize information as it relates to the regulation of banking products and services.
				5	Critically examine the current scenario of Indian Banking system.
				6	Formulate the procedure for better service to the customers from various banking innovations.
		BCO3S-1	Corporate accounting	1	Understand the Accounting treatment of Share Capital and aware of process of book building.
				2	Demonstratetheprocedure for issue of bonus shares and buyback of shares.
				3	Comprehend the important provisions of Companies Act, 2013 and prepare final accounts of a company with Adjustments.
				4	Participate in the preparation of consolidated accounts for a corporate group.
				5	Understand analysis of complex issues, formulation ofwell-reasoned arguments and reachingbetter conclusions.
				6	Communicate accounting policy choiceswith reference to relevant laws and accounting standards
		BCO3S-2	Business statics	1	Understand the importance of Statistics in real life
				2	Formulate complete, concise, and correct mathematical proofs.
				3	Frame problems using multiple mathematical and statistical tools, measuring relationships by using standard techniques.
				4	Build and assess data-based models.
				5	Learn and apply the statistical tools in day life.
				6	Create quantitative models to solve real world problems in appropriate contexts.
		BCO3S-3	Banking Theory& Practice	1	Understand the basic concepts of banks and functions of commercial banks.
				2	Demonstrate an awareness of law and practice in a banking context.
				3	Engage in critical analysis of the practice of banking law.
				4	Organize information as it relates to the regulation of banking products and services.
				5	Critically examine the current scenario of Indian Banking system.
				6	Formulate the procedure for better service to the customers from various banking innovations.
		BCO4S-1	Accounting services originations	1	Apply knowledge of generally accepted accounting principles and managerial accounting theories to business organizations,
				2	governments, and nonprofit organizations
				3	Apply knowledge of federal tax laws and procedures to individuals and businesses
		BCO4S-2	Business Law	1	Understand the legal environment of business and laws of business.
				2	Highlight the security aspects in the present cyber-crime scenario.
				3	Apply basic legal knowledge to business transactions.
				4	Understand the various provisions of Company Law
				5	Engage critical thinking to predict outcomes and recommend appropriate action on issues relating to business associations and legal issues.
				6	Integrate concept of business law with foreign trade.
		BCO4S-3	income tax	1	Acquire the complete knowledge of the tax evasion, tax avoidance and tax planning.
				2	Understand the provisions and compute income tax for various sources.
				3	Grasp amendments made from time to time in Finance Act.
				4	Compute total income and define tax complicacies and structure.
				5	Prepare and File IT returns of individual at his own.
		BCO5S-1	Cost accounting	1	Understand various costing methods and management techniques.
				2	Apply Cost and Management accounting methods for both manufacturing and service industry.
				3	Prepare cost sheet, quotations, and tenders to organization for different works.
				4	Analyze cost-volume-profit techniques to determine optimal managerial decisions.
				5	Compare and contrast the financial statements of firms and interpret the results.
				6	Prepare analysis of various special decisions, using relevant management techniques
		BCO5S-2	Goods and service tax	1	Understand the basic principles underlying the Indirect Taxation Statutes.
				2	Examine the method of tax credit. Input and Output Tax credit and Cross Utilisation of Input Tax Credit.
				3	Identify and analyze the procedural aspects under different applicable statutes related to GST.
				4	Compute the assessable value of transactions related to goods and services for levy and determination of duty liability.
				5	Develop various GST Returns and reports for business transactions in Tally.
		BCO5S-3	Commercial geography	1	To understand the scope and content of Commercial Geography in relation to spatial distribution of agriculture
				2	To acquaint the students about dynamic aspects of Commercial Geography
				3	To acquaint the students about dynamic nature of Industrial field in India
				4	To make the students of commerce aware about the relationship between the geographical factors and economic activities
		BCO5S-PRJ	Project work	1	1.Understand project characteristics and various stages of a project.
				2	Understand the conceptual clarity about project organization and feasibility analyses
				3	Analyze the learning and understand techniques for Project planning, scheduling and Execution Control
				4	Understand the contract management, Project Procurement, Service level Agreements and productivity
		BCO5S-4A	Central banking	1	To Understand the Dynamics of Indian Banking Sector.
				2	To Analyze the Pertinent Issues in the Banking Sector
				3	To Critically understand the evolving role of Central Banking and Grasp the conduct of monetary policy
				4	. About commercial banks and its products.
				5	. How to build customer relationship in banking sector.
		BCO5S-4B	Rural farm credit	1	To make the students competent in various walks of life
				2	To make the students job ready and enhance their employability.
				3	To make the students aware of and responsible towards gender, religion, and class equality
				4	To enhance critical thinking by making them participate in social activities and imbibe human values among them.
				5	To encourage the students to participate in research at different levels through projects, interviews, surveys and field visit
		BCO6S-1	Marketing	1	Develop an idea about marketing and marketing environment.
				2	Understand the consumer behavior and market segmentation process.
				3	Comprehend the product life cycle and product line decisions.
				4	Know the process of packaging and labeling to attract the customers.
				5	Formulate new marketing strategies for a specific new product.
				6	Develop new product line and sales promotion techniques for a given product.
				7	Design and develop new advertisements to given products.
		BCO6S-2	Auditing	1	Understanding the meaning and necessity of audit in modern era
				2	Comprehend the role of auditor in avoiding the corporate frauds
				3	Identify the steps involved in performing audit process
				4	Determine the appropriate audit report for a given audit situation
				5	Apply auditing practices to different types of business entities
				6	Plan an audit by considering concepts of evidence, risk and materiality
		BCO6S-3	Management accounting	1	Make inter-firm and inter-period comparison, of financial statements
				2	Analyze the financial statement using various ratios
				3	Prepare Fund Flow Statement and Cash Flow Statement
				4	Prepare different budgets for the business
				5	repare analyses of various special decisions, using relevant management techniques.
				6	Apply management accounting and its objectives in facilitating decision making
		BCO6S-PRJ	Project	1	Articulate the series of steps/processes & strategies to achieve end results
				2	Determine, procure, optimize all resources (human, material, & financial) needed
				3	Define and appraise task
				4	Calculate time on task
				5	Evaluate the task (pre & post analysis)
				6	Forecast and set procedures for subsequent years
		BCO6S-4A	Financial services	1	Students get knowledge about financial services in. India as Indian Financial System, Financial Markets,
				2	Banking and Insurance Sector in India and Recent Trends
				3	Explain in detail the significance of financial services and its classification
				4	Give an idea of recent trends in Financial services
				5	To study Indian financial markets, financial instruments and financial regulators
		BCO6S-4B	Marketing of Financial Services	1	Evaluate and create strategies to promote financial products and services.
				2	Demonstrate an awareness of the current structure and regulation of the Indian financial services sector
				3	marketing contributes to success in modern financial institutions
				4	the marketing of services like financial services differs from tangible goods marketing
		BCO6S-18A	MANAGEMENT ACCOUNTING AND PRACTICE	1	Understand the nature and scope of management accounting and differentiate management accounting, financial accounting and cost accounting
				2	Compute ratios and draw inferences
				3	Analyze the performance of the organization by preparing funds flow statement and cash flow statements
				4	Prepare cash budget, fixed budget and flexible budget.
		CO6S-19A	COST CONTROL TECHNIQUES	1	. Differentiate cost control, cost reduction concepts and identify effective techniques
				2	Allocate overheads on the basis of Activity Based Costing
				3	Evaluate techniques of cost audit and rules for cost record.
				4	Appraise the application of marginal costing techniques to evaluate performances, fix selling price, make or buy decisions
		BCO6S-20B	LIFE INSURANCE WITH PRACTICE	1	Understand the Features of Life Insurance , schemes and policies and insurance companies in India
				2	Analyze various schemes and policies related to Life Insurance sector
				3	Choose suitable insurance policy for given situation and respective persons
				4	Acquire Insurance Agency skills and other administrative skills
				5	Acquire skill of settlement of claims under various circumstances
		BCO6S-21B	GENERAL INSURANCE PROCEDURE AND PRACTICE	1	Understand the Features of General Insurance and Insurance Companies in India
				2	Analyze various schemes and policies related to General Insurance sector
				3	Choose suitable insurance policy under Health, Fire, Motor, and Marine Insurances
				4	Acquire General Insurance Agency skills and administrative skills
				5	Apply skill for settlement of claims under various circumstances
		BCO6S-16C	DIGITAL MARKETING	1	Analyze online Micro and Macro Environment
				2	Design and create website
				3	Discuss search engine marketing
				4	Create blogs, videos, and share
		BCO6S-17C	Service Marketing	1	Discuss the reasons for growth of service sector
				2	Examine the marketing strategies of Banking Services, insurance and education services.
				3	Review conflict handling and customer Responses in services marketing
				4	Describe segmentation strategies in service marketing.
				5	Suggest measures to improve services quality and their service delivery

Programme Specific Outcomes: B.Com – General

PSO1: The pupil will procure good enough knowledge to become a small scale entrepreneur.

PSO2: At First and Second year level degree courses the student has been exposed to different patterns of business structures and also account procedures.

PSO3: The overall knowledge about the commerce and management will give enough strength to the students to pursue higher studies of commerce.

Student Seminar

2018-19
2019-20
2020-21
2021-22
2022-23

Assignments

2018-19
2019-20
2020-21
2021-22
2022-23

Group Discussions

2018-19
2019-20
2020-21
2021-22
2022-23

Quizzes

2018-19
2019-20
2020-21
2021-22
2022-23

Remedial Classes

2018-19
2019-20
2020-21
2021-22
2022-23

Enhance user experience with Advanced Tabs, allowing seamless content navigation. Organize information efficiently while keeping the interface clean and interactive. Perfect for FAQs, product details, or multi-section content.

ESTD-1981

KVR KVR & MKR COLLEGE

KHAJIPALEM, BAPATLA DISTRICT, ANDHRA PRADESH -522329

Affiliated to Acharya Nagarjuna University

(Sponsored by Manthena Venkata Raju Seva Samithi)

NAAC B++

Commerce Department

Programmes Offered

Course Outcomes

Programme Specific Outcomes: B.Com – General

Departments

Quick Links

Contact us