Government of Karnataka Department of Collegiate Education Government First Grade College, Shankaranarayana – 576227 (District: Udupi) LESSON PLAN FOR THE ACADEMIC YEAR: 2019-20 Programme: BBA Course/Paper Name: Business Organization Semester: I Class: BBA 1 st Year Name of the Faculty:Mrs. Shashiprabha Total Hours: 48 Sl. No. Topic covered No. of Lecture Hours Methodology/ pedagogy Planned Week Initial Unit 1: Forms of Business 1 Meaning, Nature, scope, objectives, essentials of successful business 2 PPT/Black board/ Lecture July 2 nd week 2 Forms: Sole proprietorship: Definitions, Features, Merits and Demerits; Partnership: Definitions, Features, Merits and Demerits; Joint Stock Company: Definitions, Features, Merits and Demerits 4 PPT/Black board/ Lecture July 2 nd & 3 rd week 3 differences between partnership firm and Joint Stock Company; Co- operatives: Definitions, Features, Merits and Demerits 2 PPT/Black board/ Lecture July 3 rd week 4 Public Enterprises: Departmental Undertaking: Definitions, Features, Merits and Demerits Public Corporations: Definitions, Features, Merits and Demerits; Government Companies: Definitions, Features, Merits and Demerits 4 PPT/Black board/ Lecture July 3 rd & 4 th week Total hours: 12 Unit 2 : Business Combinations 5 Meaning Definitions, Causes, Types 2 PPT/Black board/ Lecture July 5 th week 6 Forms – Simple Combinations, Compound combinations: Simple associations: Trade associations 2 PPT/Black board/ Lecture Aug 1 st week
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Government of Karnataka
Department of Collegiate Education
Government First Grade College, Shankaranarayana – 576227 (District:
Udupi)
LESSON PLAN FOR THE ACADEMIC YEAR: 2019-20
Programme: BBA
Course/Paper Name: Business Organization
Semester: I Class: BBA 1
st Year
Name of the Faculty:Mrs. Shashiprabha Total Hours: 48
Sl.
No.
Topic covered No. of
Lecture
Hours
Methodology/
pedagogy
Planned
Week
Initial
Unit 1: Forms of Business
1 Meaning, Nature, scope, objectives,
essentials of successful business
2 PPT/Black board/
Lecture
July 2nd
week
2 Forms: Sole proprietorship:
Definitions, Features, Merits and
Demerits; Partnership: Definitions,
Features, Merits and Demerits; Joint
Stock Company: Definitions,
Features, Merits and Demerits
4 PPT/Black board/
Lecture
July 2nd
& 3rd
week
3 differences between partnership firm
and Joint Stock Company; Co-
operatives: Definitions, Features,
Merits and Demerits
2 PPT/Black board/
Lecture
July 3rd
week
4 Public Enterprises: Departmental
Undertaking: Definitions, Features,
Merits and Demerits Public
Corporations: Definitions, Features,
Merits and Demerits; Government
Companies: Definitions, Features,
Merits and Demerits
4 PPT/Black board/
Lecture
July 3rd
& 4th
week
Total hours: 12
Unit 2 : Business Combinations 5 Meaning Definitions, Causes, Types 2 PPT/Black board/
Lecture
July 5th
week
6 Forms – Simple Combinations,
Compound combinations: Simple
associations: Trade associations
2 PPT/Black board/
Lecture
Aug 1st week
7 Chamber of commerce, Informal
agreement – Federations: Pools -
Meaning, Features, Types, Merits
and demerits;
2 PPT/Black board/
Lecture
Aug 1st week
8 Cartels: Meaning, objectives, types,
merits and demerits, differences
between pool and cartel –
Consolidations: Partial
consolidations
2 PPT/Black board/
Lecture
Aug 2nd
week
9 Trusts, Community of Interest,
Holding companies – Complete
consolidations: Amalgamations and
mergers
2 PPT/Black board/
Lecture
Aug 3rd
week
10 Merits and demerits of Business
Combinations, Recent Trends in
Business Combinations
2 PPT/Black board/
Lecture
Aug 3rd
week
Total hours: 12
Class Assesment Test/ Assignment- 01. Aug 4th
week
Unit 3 : Sources of Business Finance 11 Types of Business Finance: Long,
Medium and Short Term;
2 PPT/Black board/
Lecture
Aug 4th
week
12 Sources of Corporate Finance: Issue
of Shares: Equity Shares – Features,
Merits and Demerits, Preference
Shares: Features, Types, Merits and
Demerits
2 PPT/Black board/
Lecture
Aug 5th
week
13 Debentures: Features, Types, Merits
and Demerits. Shares Vs Debentures
- Public Deposits : Features, Merits
and Demerits - Retained Earnings :
Features, Merits and Demerits,
4 PPT/Black board/
Lecture
Aug 5th
week &
Sept 1st week
14 Institutional Financing (IDBI, IFCI,
ICICI, SFC), Objectives, Functions
and forms of assistance; Sources of
Short Term Finance: Trade Credit,
Bank Credit – Types, Inter Company
Loans, Lease Finance, Accounts
Receivable, Financing Customer
Advances
4 PPT/Black board/
Lecture
Sept 1st week
& Sept
2nd
week
Total hours: 12
Internal Assessment Test-02. Sept 3rd
week
Unit 4 : Elements of Insurance
15 Meaning, Significance: to the
individuals, to the business people
and to the society and Principles of
2 PPT/Black board/
Lecture
Sept 4th
week
Insurance
16 Types- Life Insurance: Terms and
Conditions, Types of life insurance
policies/products
3 PPT/Black board/
Lecture
Sept 4th
week
17 Fire Insurance: Features and
Proceedings for Claim, Marine
Insurance: Features, Types, Clauses,
Warranties and Marine Losses,
Differences between life insurance
and marine insurance, Differences
between life insurance and fire
insurance
4 PPT/Black board/
Lecture
Oct 1st week
18 Miscellaneous Types of Insurances
and Recent Changes and
Development in Insurance Sector.
3 PPT/Black board/
Lecture
Oct 2nd
week
Total hours : 12
Date of submission of IA Marks : 12/10/2019
Signature of HOD Principal
Government of Karnataka
Department of Collegiate Education
Government First Grade College, Shankaranarayana – 576227
(District: Udupi)
LESSON PLAN FOR THE ACADEMIC YEAR: 2019-2020___
Programme: BBA
Course/Paper Name: Cost Accounting
Semester: V semester
Class: BBA 3rd
Year
Name of the Faculty: Mrs. Shashiprabha Total Hours: 60
Sl.
No.
Topic covered No. of
Lecture
Hours
Methodology/
pedagogy
Planned
Week
Initial
Unit 1: Function, scope, cost concepts
1 Definition of cost and cost
accounting
1 Black board/Lecture June 3rd
week
2 Limitations of financial Accountancy 1 Black board/lecture June 3rd
week
3 Difference between cost account and
financial Account.
1 Black June 3rd
week
4 Cost unit and cost Centre 2 Black board/Lecture June 3rd
week
5 Methods and techniques of costing. 2 Black board/Lecture June 4th
week
6 Classification of cost 1 Black board/Lecture June 4th
week
7 Cost sheet and simple problems. 4 Black board/Lecture June 4th
week
Total hours: 12
Unit 2 : Materials
8 Purchase, storage and classification
of materials
1 Black board/Lecture July 1st week
9 Materials control 1 Black board/Lecture July 1st week
10 Purchase procedure 1 Black board/Lecture July 2nd
week
11 Storage classification and
Codification
2 Black board/Lecture July 2nd
week
12 Bin card, setting of stock level, EOQ 2 Black board/Lecture July 2nd
week
13 Simple problems on EOQ, ABC
analysis
4 Black board/Lecture July 3rd
week
14 Periodical and perpetual inventory
control system.
1 Black board/Lecture July 3rd
week
Total hours: 12
Unit 3 : Materials pricing
15 Issue of materials 1 Black board/Lecture July 4th
week
16 Requisition of materials 1 Black board/Lecture July 4th
week
17 Bill of materials and materials return
note
1 Black board/Lecture July 4th
week
18 Materials transfer notes 1 Black board/Lecture August 1st
week
19 Pricing the material issues. 1 Black board/Lecture August 2nd
week
20 FIFO method 3 Black board/Lecture August 2nd
week
21 LIFO method 3 Black board/Lecture August 3rd
week
22 Weighted average methods 1 Black board/Lecture August 3rd
week
Total hours: 12
Class Assessment Test / Assignment – 01
Unit 4 : Labour cost
23 Meaning, classification and control 1 Black board/Lecture August 4th
week
24 Labour turnover, idle time and over
time
1 Black board/Lecture August 4th
week
25 Time keeping and time booking
purposes and methods
1 Black board/Lecture August 4th
week
26 Labour cost computation 2 Black board/Lecture Sept 1st week
27 Time rate system 1 Black board/Lecture Sept 1st week
28 Piece rate system 1 Black board/Lecture Sept 2nd
week
29 Differential piece rate system 1 Black board/Lecture Sept 2nd
week
30 Merrick and Gantt's bonus plan 2 Black board/Lecture Sept 2nd
week
31 Halsey plan 1 Black board/Lecture Sept 3rd
week
32 Rowan’s plan 1 Black board/Lecture Sept 3rd
week
Total hours : 12
Internal Assessment Test– 02
Unit 5: Overhead cost classification and absorption
33 Classification of overheads 1 Black board/Lecture Sept 4th
week
34 Allocation and appointment of
overheads
1 Black board/Lecture Sept 4th
week
35 Primary distribution summary 1 Black board/Lecture Sept 4th
week
36 Secondary distribution summary 1 Black board/Lecture Oct 1st week
37 Direct distribution 1 Black board/Lecture Oct 1st week
38 Simultaneous equation methods 2 Black board/Lecture Oct 1st week
39 Repetitive distribution methods 2 Black board/Lecture Oct 2nd
week
40 Machine hour rate 1 Black board/Lecture Oct 2nd
week
41 Computation of machine hour rate 2 Black board/Lecture Oct 2nd
week
Total hours : 12
Date of submission of IA Marks : __30_________
Signature of HOD Principal
Government of Karnataka
Department of Collegiate Education
Government First Grade College, Shankaranarayana – 576227
(District: Udupi)
LESSON PLAN FOR THE ACADEMIC YEAR: 2019-2020
Programme: BBA
Course/Paper Name: Cost and Management Accounting
Semester: 6th
sem
Class: BBA 3rd
Year
Name of the Faculty: Shashiprabha Total Hours: 60
Sl.
No.
Topic covered No. of
Lecture
Hours
Methodology/
pedagogy
Planned
Week
Initial
Unit 1: Methods of costing
1 job costing 5 Black board/ Lecture Dec 4th week
2 Batch costing 2 Black board/lecture Dec 4 th week
3 Operating costing (transport
operation only)
5 Black board/lecture Jan 1st week
Total hours: 12
Unit 2 : contract costing and prosess costing
4 Treatment of normal loss, abnormal
loos
5 Black board/lecture Jan 2nd week
5 Abnormal gain 5 Black board/lecture Jan 3rd week
6 Joint product,by product( other than
inter prosess transfer)
2 Black board/lecture Jan 3rd week
Total hours: 12
Unit 3 : Management accounting
7 Meaning only 1 Black board/lecture Jan 4th week
8 Techniques of cost analysis and
control
2 Black board/lecture Jan4th week
9 Marginal costing-basic concept,C-V-
P analysis
4 Black board/lecture Feb 1st week
10 Breack even analysis and BE chart 5 Black board/lecture Feb 2nd week
Total hours: 12
Class Assessment Test / Assignment – 01
Unit 4 : Budgets and budgetary control
11 Objective- functional budget- fixed
and flexible budget
2 Black board/lecture Feb 3rd week
12 Problems in flexible budget 2 Black board/lecture Feb 3rd week
13 Zero -base budgeting(meaning only) 1 Black board/lecture Feb 4th week
14 Reconciliation financial accounting
and
4 Black board/lecture Feb 4th week
15 Cost accounting profit/loss 3 Black board/lecture March 1st
week
Total hours : 12
Internal Assessment Test– 02
Unit 5: standard costing
16 Meaning 1 Black board/lecture March 1st
week
17 Definition, advantage and
disadvantage- analysis of variance -
material, labour and overhead
variance
2 Online class April 1st week
18 Simple problems on material
variances(cost ,price and usage)
5 Online class April 2nd
week
19 Labour variance (cost rate and
effeciancey)
4 Online class April 3rd week
Total hours : 12
Date of submission of IA Marks : ___________
Signature of HOD Principal
Government of Karnataka
Department of Collegiate Education
Government First Grade College, Shankaranarayana – 576227
(District: Udupi)
LESSON PLAN FOR THE ACADEMIC YEAR: 2019 - 20
Programme: BBA
Course/Paper Name: Marketing Management
Semester: Third SEM
Class: BBA 2nd
year
Name of the Faculty: Mr. Girish Shanbhogue Total Hours: 60
hours
Sl.
No.
Topic covered No. of
Lectur
e
Hours
Methodology/
pedagogy
Planned
Week
Initi
al
Unit 1: introduction to marketing management
1 Meaning and definitions of market,
marketing and evolution s
01 Black board/ Lecture June 3rd
Week
2 Traditional v/s modern marketing 02 Black board/Lecture June 3rd
Week
3 Functions of marketing 04 Black board/Lecture June 4th
Week
4 Contemporary issues in marketing 05 Black board/Lecture July 1st Week
Total hours: 12
Unit 2 :marketing mix and it’s elements
5 Meaning of marketing mix, elements 01 Black board/Lecture July 2nd
Week
6 Product: meaning, features, types,
stages of new product, failure of new
product
08 Black board/ Lecture July 2nd
Week,
July 3rd
Week
7 Product life cycle: meaning, stages
and strategies. Pricing :meaning
features and objectives
03 Black board/lecture July 4th
Week
Total hours: 12
Unit 3 : Promotion and distribution
8 Marketing communication mix and
its elements
01 Black board/ Lecture August 1st Week
9 Advertising: meaning, objectives and
publicity
03 Black board/ Lecture August 1st Week
10 Personal selling: meaning,
significance, sales promotion:
meaning and tools
04 Black board/Lecture August 2nd
Week
11 Distribution: meaning and definitions
of channel channel for consumer
goods v/s industrial goods. Retail
management
04 Black board/ Lecture August 3rd
Week
Total hours: 12
Class Assessment Test / Assignment – 01 August 3rd
Week
Unit 4 : Rural marketing
12 Meaning, feature, definitions
01 Black board/Lecture August 4th
Week
13 Rural marketing v/s urban marketing 02 Black board/ Lecture August 4th
Week
14 Challenges for rural marketing 05 Black board/ Lecture September 1st
Week
15 Problems for rural marketing 04 Black board/Lecture September 2nd
Week
Total hours : 12
Internal Assessment Test– 02 September 3rd
Week
Unit 5: Service marketing
16 Meaning, definitions, features and
goods v/s services
03 Black board/ Lecture September 4th
Week
17 Classification of services and recent
trends in service marketing
09 Black board/ Lecture October 1st
Week, October
2nd
Week
Total hours : 12
Date of submission of IA Marks : 10/10/2019
Signature of HOD Principal
Government of Karnataka
Department of Collegiate Education
Government First Grade College, Shankaranarayana – 576227
(District: Udupi)
LESSON PLAN FOR THE ACADEMIC YEAR: 2019 - 20
Programme: BBA
Course/Paper Name: Company Law
Semester: 6th
SEM
Class: BBA 3rd
year
Name of the Faculty: Girish Shanbhogue & Usha Total Hours: 60
hours
Sl.
No.
Topic covered No. of
Lectur
e
Hours
Methodology/
pedagogy
Planned
Week
Initi
al
Unit 1: An Introduction to Company
1 Meaning, Features, 02 Black board/ Lecture December 2nd
week
2 Lifting the corporate veil- under
Judicial discretion and statutory
provisions,
04 Black
board/PPT/Lecture/Case
s
December 2nd
week
3 Kinds or types of companies 02 PPT/Lecture December 2nd
week
4 Special privileges or advantages of a
Private Company, When does a
private Company become a Public
Company?
04 PPT/Lecture December 3rd
week &
December 4th
week
Total hours: 12
Unit 2 : Formation of a Company:
5 Steps, Promoter, Legal Position of a
promoter, Duties, Rights, and
Liabilities of a Promoter, Effects of
pre-incorporation contracts
03 PPT/Lecture January 1st week
6 Memorandum of Association,
Clauses of Memorandum of
Association, Doctrine of Ultra vires,
Articles of Association, Doctrine of
constructive notice, Doctrine of
Indoor Management
05 PPT/Black board/
Lecture/Cases
January 1st week
& January 2nd
week
7 Prospectus- provisions of the
Companies Act with regard to issue
of prospectus, Contents, Types,
Golden Rule for framing a
prospectus, Consequences of
Misstatement in prospectus, Liability
of a Company for Untrue Statements
04 PPT/Black board/lecture January 3rd
week
Total hours: 12
Unit 3 : Share Capital and Shares
8 Types of share capital and shares, 02 Black board/ Lecture January 4th
week
9 Sweat Equity shares, Provisions
regarding allotment of shares,
Irregular allotment, Rights shares,
Bonus shares
03 PPT/Black board/
Lecture
January 4th
week
10 Meaning of Calls on shares,
Forfeiture of shares, surrender of
shares, lien on shares, Underwriting
of securities and listing of securities,
Blank transfer and Forged transfer,
03 PPT/Black
board/Lecture
Feb 1st week
11 Meaning of Depository, Meaning of
DEMAT Account and its features.
Membership: Meaning, Modes of
acquiring membership, who can be
members, Termination of
membership, Register of Members.
04 PPT/Black board/
Lecture
Feb 2nd
week
Total hours: 12
Class Assessment Test / Assignment – 01 January 4th
week
Unit 4 : Company Management:
12 Company Secretary -Qualification
and Duties only
03 PPT/Black board/
Lecture
Feb 3rd
week
13 Directors-Qualification and
Disqualification
03 PPT/Black board/
Lecture
Feb 3rd
week &
Feb 4th
week
14 Appointment and Removal 03 PPT/Black board/
Lecture
March 1st week
15 Duties and Liabilities 03 PPT/Black board/
Lecture
March 3rd
week
Total hours : 12
Internal Assessment Test– 02 March 2nd
week
Unit 5: Company Meetings-
16 Essentials - Types; Appointment of
Chairman, methods of voting,
Resolutions-Types Oppression and
Mismanagement;
04 PPT/Black board/
Lecture
March 4th
week
17 Winding Up- Liquidation of
company, Modes of winding up of a
company
06 PPT/Black board/
Lecture
Apr 1st and 2
nd
week
Total hours : 10
Date of submission of IA Marks : 15/05/2020
Signature of HOD Principal
Government of Karnataka
Department of Collegiate Education
Government First Grade College, Shankaranarayana – 576227
(District: Udupi)
LESSON PLAN FOR THE ACADEMIC YEAR: 2019-2020
Programme: BBA
Course/Paper Name: Investment Management
Semester: 6th
SEM
Class: BBA 3rd
Year
Name of the Faculty: Poornima Total Hours: 60
Sl.
No.
Topic covered No. of
Lecture
Hours
Methodology/
pedagogy
Planned
Week
Initial
Unit 1: Investment types and scope
1 Investment, types, scope, speculation 2 : Black board/ Lecture
December 3rd
week
2 Gambling -risks of investment-
Features of investment-Avenues of
investment
2 Black board/lecture December 3rd
week
3 Security form of investment-non 1 Black board/lecture January 1st
securities form of investment-
innovative financial instrument
week
4 Credit rating of debt instrument-new
instruments traded in market
2 Black board/lecture January 1st
week
5 Zero coupons bonds-deep discount
bonds, flexi bonds-loyalty coupons-
share warrants
2 Black board/lecture January 1st
week
6 Stock invest-credit rating-agencies-
CARE
1 Black board/lecture January 2nd
week
7 Meaning and key factors and merits
and demerits of credit rating-ICRA-
CRISIL
2 Black board/lecture January 2nd
week
Total hours: 12
Unit :3 Financial Markets
8 Financial market-primary and
secondary markets-inter relationship
between primary and secondary
markets
2 Black board/lecture January 2nd
week
9 Stock markets -NSE and BSE -stock
market reforms-pre computerization
era and reforms done after
computerization-speculators-listing-
trading and settlement-capital market
segment
3 Black board/lecture January 3rd
week
10 Wholesale debt market-futures and
options-risk management-
membership-depositories and
benefits of depositories
2 Black board /lecture January 3rd
week
11 A brief study of stock indices using
BSE and NSE-meaning and uses
2 Black board/lecture January 4th
week
12 Speculators dealings-a brief
introduction of government securities
market
2 Black board/lecture
January 4th
week
January 4th
week
13 Book building 2 Black board /lecture January 4th
week, Feb 1st
week
Total hours: 12
Unit 3 : Mutual Funds
14 Concept- Benefits of Mutual Funds-
2 Black board /lecture Feb 1st week
15 Organizational structure- Product variety-
3 Black board /lecture Feb 1st week,
Feb 2nd
week
16 Measurement and Evaluation of Mutual fund performance-
5 Black board /lecture Feb 2nd
week,
Feb 3rd
week
17 Role of Association of Mutual 2 Black board /lecture Feb 4th
week
funds in India (AMFI) Total hours: 12
Class Assessment Test / Assignment – 01 Feb 4th
week
Unit 4 : Portfolio Management
18 Meaning, objectives, Factors influencing portfolio construction
4 Black board /lecture March 1st
week
19 Beta- Meaning and uses. Calculation of Alpha, Beta & return using CAPM, problems on CAPM
8 Black board /lecture March 3rd
and
4th
week
Total hours: 12
Internal Assessment Test / Assignment – 01 March 2nd
week
Total hours : 60
Date of submission of IA Marks :
Signature of HOD Principal
Government of Karnataka
Department of Collegiate Education
Government First Grade College, Shankaranarayana – 576227
(District: Udupi)
LESSON PLAN FOR THE ACADEMIC YEAR: 2019 - 20
Programme: BBA
Course/Paper Name: Commercial Law
Semester: Third SEM
Class: BBA 2nd
year
Name of the Faculty: Mrs. Varijakshi Total Hours: 60 hours
Sl.
No.
Topic covered No. of
Lectur
e
Hours
Methodology/
pedagogy
Planned
Week
Initi
al
Unit 1: Nature and significance of Law
1 Branches of Law - Sources of
Mercantile Law-
02 Black board/PPT/
Lecture
December 2nd
week
2 Law of contract- Definition,
Difference between Agreement and
Contract, essentials of Contract
02 Black
board/PPT/Lecture
December 2nd
week
3 Law of contract- Definition,
Difference between Agreement and
02 Black
board/PPT/Lecture/
December 3rd
week
Contract, essentials of Contract Cases
4 Offer- Meaning, types- Rules
governing offer. Meaning of cross
offer, Meaning of Standing offer
03 Black
board/PPT/Lecture/
Cases
December 3rd
week
& December 4th
week
5 Meaning of Tender; Acceptance-
meaning and types, Essentials of
valid acceptance
03 Black
board/PPT/Lecture/
Cases
January 1st week
Total hours: 12
Unit 2 : Consideration & Capacity to contract
6 Meaning- Rules governing
consideration- Stranger to a contract
cannot sue and its exceptions -
Exceptions to the rule “no
consideration no contract’’
03 Black
board/PPT/Lecture/
Cases
January 1st week &
2nd
week
7 Capacity to contract- Minor- effects
of minor’s agreement, Persons of
unsound mind - Legal incapacity;
03 Black
board/PPT/Lecture/
Cases
January 2nd
week
8 Free consent – Coercion - Undue
influence – Fraud
03 Black
board/PPT/Lecture/
Cases
January 3rd
week
9 Misrepresentation - Mistake.
Differences between Coercion and
Undue influence, Differences
between Misrepresentation and Fraud
03 Black
board/PPT/Lecture/
Cases
January 3rd
week &
January 4th
week
Total hours: 12
Class Assessment Test / Assignment – 01 January 4th week
Unit 3 : Legality of Object & Discharge of Contract
8 meaning-Unlawful objects-objects
forbidden by law, objects defeating
the provisions of law,
03 Black
board/PPT/Lecture/
Cases
Feb 1st week
9 fraudulent objects, objects injurious
to person or property, immoral
objects, Agreements opposed to
public policy;
03 Black
board/PPT/Lecture/
Cases
Feb 1st week & Feb
2nd
week
10 Discharge of Contract – Modes of
discharge - Breach of Contract –
Remedies for breach of contract
04 Black
board/PPT/Lecture/
Cases
Feb 2nd
week and Feb
3rd
week
11 Wagering agreement and contingent
contract ( Meaning only) Quasi
contract – meaning and types
02 Black
board/PPT/Lecture/
Cases
Feb 3rd
week and Feb
4th
week
Total hours: 12
Unit 4 : Negotiable Instruments Act
12 meaning, features and presumptions.
Bills of Exchange, Promissory Note
and Cheque- (meaning- form or
06 PPT/Lecture Feb 4th
week and
March 1st week
specimen, features and differences)
Crossing- (meaning and types only)
– dishonor of Cheque under section
138;
13 Intellectual Property Rights -
Meaning– Patents – Trade Marks –
Copy Rights - Industrial designs
06 PPT/Lecture March 3rd
week and
March 4th
week
Total hours : 12
Internal Assessment Test– 02 March 2nd
week
Unit 5: Information Technology Act
14 Information Technology Act -
Objectives - Digital signature
(meaning only) – Cyber Crimes –
Meaning, legal provisions – Crimes
against Persons – Crimes against
Property – Crimes against
Government
06 PPT/Lecture Apr 1st week
15 Right to Information Act – Meaning
– Meaning – Request for obtaining
information – Disposal of Request –
Exemption from disclosure of
information – Grounds for rejection.
Duties of Information Officer.
06 PPT/Lecture Apr 1st week and 2
nd
week
Total hours : 12
Date of submission of IA Marks : 15/05/2020
Signature of Faculty Signature of HOD
Principal
Government of Karnataka
Department of Collegiate Education
Government First Grade College, Shankaranarayana – 576227
(District: Udupi)
LESSON PLAN FOR THE ACADEMIC YEAR: 2019-20
Programme: BBA
Course/Paper Name: Accounting-II
Semester: 2nd
sem
Class: BBA 1st Year
Name of the Faculty: Mr. Yathiraju K Total Hours: 72
Sl.
No.
Topic covered No. of
Lecture
Methodology/
pedagogy
Planned
Week
Initi
al
Hours
Unit 1: Financial statement of non -profit organization
1 Meaning, treatments of revenue and
capital items
2 Lecture/black board Dec 2nd
week
2 Receipts and payments accounts 2 Lecture /black board Dec 2nd
week
3 Income and expenditure accounts 2 Lecture/black board Dec 2nd
week
4 Preparation of income & expenditure
accounts
3 Lecture/black board Dec 3rd
week
5 Balance sheet from receipts and
payments account
3 Lecture/black board Dec 3rd
week
Total hours: 12
Unit 2 :Consignment accounts
7 Meaning ,important items 2 Lecture/black board Jan 1st week
8 Consignment stock &abnormal loss
accounting
4 Lecture/black board Jan 1st week
9 Journal entries in the books of
consigner and consignee
6 Lecture/black board Jan 2nd
week
Total hours: 12
Unit 3 : Partnership accounts
10 Meaning & definition of partnership 2 Lecture/black board Jan 3rd
week
11 Essential characteristics 1 Lecture/black board Jan 3rd
week
12 Partnership deed -meaning 1 Lecture /black board Jan 3rd
week
13 Admission of a partner accounting
treatment
8 Lecture/black board Jan 3rd
week &
Jan 4th
week
Total hours: 12
Class assessment test -l Jan 2nd
week
Unit 4 : Retirement of a partner
14 Accounting treatment of ROP 6 Lecture/black board Feb 1st week
15 Death of a partner 3 Lecture/black board Feb 2nd
week
16 Joint life policies 2 Lecture/black board Feb 2nd
week
17 Individual life policies 1 Lecture/black board Feb 2nd
week
Total hours : 12
Internal assessment test-2 Mar 2nd
and 3rd
week
Unit 5: dissolution of a partnership firm
18 Including insolvency of a partner 4 Lecture/black board Feb 3rd
week
19 Gradual realization of assets 4 Lecture/black board Feb 3rd
& 4th
week
20 Piece-meal distribution of cash 4 Lecture/black board Feb 4th
week
Total hours: 12
Unit 6:Hire purchase &installment
systems
21 Introduction, meaning ,important
definitions 1 Lecture/black board Mar 1
st week
22 Hire purchase price ,cash price ,hire
purchase charges 2 Lecture/black board Mar 1
st week
23 Calculation of interest ,calculation of
cash price 2 Lecture/black board Mar 1
st week
24 Ledger accounts in the books of hire
purchaser and hire vendor 5 Lecture/black board Mar 3
rd week
25 Installment system-meaning ,features 1 Lecture/black board Mar 3rd
week
26 Difference between hire purchase
system and installment system 1 Lecture/black board Mar 4
th week
Total hours : 12
Date of submission of IA Marks : 14/05/2020
Signature of HOD Principal
Government of Karnataka
Department of Collegiate Education
Government First Grade College, Shankaranarayana – 576227
(District: Udupi)
LESSON PLAN FOR THE ACADEMIC YEAR: 2019-20
Programme: BBA
Course/Paper Name: Financial Accounting I
Semester: I- SEM
Class: BBA Ist Year
Name of the Faculty: Mr. Yathiraju K Total Hours: 72
Sl. No. Topic covered No. of
Lecture
Hours
Methodology/
pedagogy
Planned
Week
Initi
al
Unit 1: Introduction
1 Origin and Development of Accounting
thought, Book-Keeping, Accounting,
2 Black Board/Lecture June 3rd
Week
2 Accountancy- Meaning and Objectives
of Accounting-Functions of
3 Black Board/Lecture June 3rd Week
Accounting; Accounting Principles-
Concepts and Conventions;
3 Accounting Standards - Meaning –
objectives – Indian Accounting
Standards – List of Indian Accounting
Standards (List only); IFRS (Meaning
only)
3 Black Board/Lecture June 3rd
, 4th
week
4
Basis of Accounting-Cash System,
Mercantile System and Hybrid System;
Systems of Accounting-Single Entry
System (Meaning and features only)
Recent developments in Accounting-
Computerized Accounting-SAP,
TALLY and ERP (meaning only).
4 Black Board/Lecture June 4th
week
Total hours: 12
Unit 2 :
5 Recording of transactions under double
Entry System-Journal- Journalizing,
preparation of Ledger Accounts.
6 Black Board/Lecture July 1st
Week
6 Subsidiary Books Purchases Book,
Sales Book, Purchases Returns Book,
Sales Returns Book (with problems),
4 Black Board/Lecture July 2nd
Week
7 Bills Receivable Book and Bills
Payable Book (Meaning and format
only)
2 Black Board/Lecture July 2nd
Week
Total hours: 12
Unit 3 :
8 Cash Book-Simple Cash Book and
Three Column Cash Book, Petty Cash
Book (under Imprest System)
5 Black Board/Lecture July 3rd
Week
9 Bank Reconciliation Statement-
meaning- Causes of difference between
Cash Book Balance and Balance as per
Bank Pass Book, Need for Bank
Reconciliation Statement; Procedure for
Preparation of Bank Reconciliation
Statement
7 Black Board/Lecture July 3rd
&4th
Week
Total hours: 12
Unit 4:
10 Depreciation Accounting- meaning and
definition-causes, methods of charging
depreciation-Original Cost Method,
5 Black Board/Lecture Aug 1st
Week
Written- Down- Value Method and
Annuity Method (excluding change of
methods)
11 Trial Balance- meaning and methods of
preparation
Errors and their rectification- meaning-
types of errors-rectification of errors-
Errors located before the preparation of
Trial Balance - Errors located after the
preparation of Trial Balance and before
the preparation of final accounts-
Suspense Account.
7 Black Board/Lecture Aug 2nd
, 3rd
Week,
Total hours : 12
Class Assessment Test/Assignment-01 Aug 4th
Week
Unit 5:
12 Preparation of Final Accounts of a Sole
Trader
2 Black Board/Lecture August 4th
Week
13 meaning of Final accounts -Trading
Account
4 Black Board/Lecture August 4th
Week
14 Profit and Loss Account 3 Black Board/Lecture Sep 1st Week
15 Balance sheet 3 Black Board/Lecture Sep 1st Week
Total hours : 12
Internal Assessment Test-02 Sep 3rd
Week
Unit:6
16 Accounting for Special Transactions -
Bills of Exchange and Promissory
Notes - meaning, Features
3 Black Board/Lecture Sep 2nd
Week
17 parties to Bill of Exchange- Noting and
Protest
3 Black Board/Lecture Sep 4th
Week
18 Discounting – Endorsement –-
Dishonor of Bills
3 Black Board/Lecture Sep 4th
Week,
Oct 1st
Week
19 Renewals of Bills (excluding
accommodation bill) 3 Black Board/Lecture Oct 1
st Week
& 2nd
Week
Total Hours 12
Date of submission of IA Marks:12/10/2019
Signature of HOD
Principal
Government of Karnataka
Department of Collegiate Education
Government First Grade College, Shankaranarayana– 576227 (District:
Udupi)
LESSON PLAN FOR THE ACADEMIC YEAR: 2019-20
Programme: BBA
Course/Paper Name: Corporate Governance Elective
Semester: I Class: BBA 1
st Year
Name of the Faculty: Yathiraju K Total Hours: 24
Sl.
No.
Topic covered No. of
Lecture
Hours
Methodology/
pedagogy
Planned
Week
Initial
Unit 1: CORPORATE GOVERNANCE
1 Meaning and definitions, Evolution of
Corporate Governance – Ancient and
Modern Concept, Scope of Corporate
Governance,
2 PPT/Black board/
Lecture
July 2nd
week
2 Principles of Corporate Governance,
Factor Influencing Corporate
Governance, Strategies of Corporate
Governance, Benefits of Corporate
Governance,
2 PPT/Black board/
Lecture
July 3rd
week
3 Models of Corporate Governance,
Corporate Governance Rating,
Transparency and Corporate
Governance,
2 PPT/Black board/
Lecture
July 4th
week
4 Best Practices of Corporate
Governance, Value Creation through
Corporate Governance, Corporate
Governance and Shareholder Activism
and Changing role of Institutional
Investor,
2 PPT/Black board/
Lecture
Aug 1st week
5 Challenges in Corporate Governance,
Business Ethics and Corporate
Governance, Corporate Governance
and Economic Performance, Corporate
Social Responsibilities and Good
Corporate Citizenship
4 PPT/Black board/
Lecture
Aug 2nd
week
Total hours: 12
Unit 2 : CORPORATE GOVERNANCE ISSUES
6 Corporate Governance Issues in
various Managerial Decisions,
Corporate Business Ownership
Structure, Codes of Corporate
Governance
2 PPT/Black board/
Lecture
Aug 3rd
week
7 Committees on Corporate Governance,
Corporate Governance Legislation-
Need, Provisions in Companies Act,
2013, Securities (Contracts and
Regulations) Act, 1956 (SCRA),
2 PPT/Black board/
Lecture
Aug 4th
week
8 Depositories Act 1996, Securities and
Exchange Board of India Act 1992,
Corporate Governance Reforms, Board
Committees - Audit Committee,
Remuneration Committee,
Shareholders’ Grievance Committee,
2 PPT/Black board/
Lecture
Sep 1st week
9 Other Committees, Disclosures in
Annual Report; Integrity of Financial
Reporting Systems, Role of
Professionals in Board Committees,
2 PPT/Black board/
Lecture
Sep 2nd
week
10 Trusts, Community of Interest,
Holding companies – Complete
consolidations: Amalgamations and
mergers
2 PPT/Black board/
Lecture
Sep 3rd
week
11 Role of Company Secretaries in
Compliance of Corporate Governance.
Corporate Scandals, Common Wealth
Association for Corporate Governance
(CACG), Organization for Economic
Cooperation and Development
4 PPT/Black board/
Lecture
Oct 1st, 2
nd
week
Total hours: 12
Date of submission of IA Marks : 12/10/2019
Signature of HOD Principal
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