Government of Karnataka Department of Collegiate Education GOVERNMENT FIRST GRADE COLLEGE 3 rd Cross Road , BEQ Campus , Robertsonpct,K.G.F - 563122 LESSON PLAN FOR THE ACADEMIC YEAR 2015-2016 Programme:BBA Course/PaperName:MANAGEMENT PROCESS Semester:! Class: 1 st Sem BBA Total Hours:56 SI. No. Topic covered No. of Lecture Hours Methodology/pedago gy Date 1 Introduction -Meaning of Management and its characteristic features 01 Black board and Lecture 25/07/2015 2 Scope and functional areas of Management 02 Black board and PPT 26/07/2015 3 Management as a Science Art and Profession 01 Black board/ Lecture /Group Discussion. 27/7/2015 4 Principles of Management 02 Black board/ Lecture /Group Discussion. 29/07/2015 5 Social responsibilities of Business towards various sections of the society 02 Black board/ Lecture Group Discussion. 30/07/2015 6 Business Ethics and its execution with examples 02 Black board and PPT with Group Discussion. 30/07/2015 Total hours: 10 8 Introduction ,meaning, nature and importance of Planning 02 Black board/ Lecture Group Discussion 01/08/2015 9 Purpose of Planning and the planning process 02 Black board/ Lecture Group Discussion 05/08/2015 10 Objectives of Planning and the types 01 Black 08/08/2015 Page 1 of 50 >AL 6ovt\Brst Grade College K. G. F.-563 122
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Government of Karnataka Department of Collegiate Education
GOVERNMENT FIRST GRADE COLLEGE 3rd Cross Road , BEQ Campus , Robertsonpct,K.G.F - 563122
LESSON PLAN FOR THE ACADEMIC YEAR 2015-2016
Programme:BBA
Course/PaperName:MANAGEMENT PROCESS Semester:! Class: 1st Sem BBA Total Hours:56
SI.
No.
Topic covered No. of Lecture
Hours
Methodology/pedago
gy
Date
1 Introduction -Meaning of Management and its characteristic features
01 Black board and Lecture
25/07/2015
2 Scope and functional areas of
Management 02 Black board and PPT 26/07/2015
3 Management as a Science Art and Profession
01 Black board/ Lecture /Group Discussion.
27/7/2015
4 Principles of Management 02 Black board/ Lecture /Group Discussion.
29/07/2015
5 Social responsibilities of Business
towards various sections of the society
02 Black board/ Lecture Group Discussion.
30/07/2015
6 Business Ethics and its execution with examples
02 Black board and PPT with Group Discussion.
30/07/2015
Total hours: 10
8 Introduction ,meaning, nature and importance of Planning
02 Black board/ Lecture Group Discussion
01/08/2015
9 Purpose of Planning and the planning process
02 Black board/ Lecture Group Discussion
05/08/2015
10 Objectives of Planning and the types 01 Black 08/08/2015
Page 1 of 50
>AL
6ovt\Brst Grade College
K. G. F.-563 122
of plans Board/PPT/Lecture
11 Decision making and steps involved in the Decision making process
02 Black board/ Lecture Group Discussion
13/08/2015
12 Revised 1st and 2nd chapter in the
class with question paper 01 Black board/ Lecture
Group Discussion 18/08/2015
Total hours:08 Internal Assessment
Test/Quiz/Assignment - 01
13 Introduction to organizing-meaning nature an d its purpose
02 Black board/ Lecture Group Discussion
20/08/2015
14 Principles of Organizing 02 Black board/ Lecture/PPT Group Discussion
22/08/2015
15 Types of organization 01 Black board/ Lecture /PPT & Group
Discussion
24/08/2015
16 Departmentation and its types 02 Black board/ Lecture Group Discussion
27/08/2015
17 Committees and its types 01 Black board/ Lecture Group Discussion
28/08/2015
18 Authority, responsibility and span of
management 01 Black board/ Lecture
Group Discussion 04/09/2015
19 Staffing- meaning, features and its importance
02 Black board/ Lecture Group Discussion
07/09/2015
20 Process of Staffing 02 PPT/Lecture method 09/09/2015 21 Span of control, MBO and MBE 01 Black board/ Lecture
Group Discussion 12/09/2015
Total hours ;14 Unit 4: DIRECTING AND COORDINATING
22 Introduction ,meaning, nature and importance of directing
02Black board/ Lecture 16/09/2015
23 Motivation and its theories 02 Black board/ Lecture Group Discussion
1/09/2015
24 Leadership-meaning and formal and informal leadership
01 Black board/ Lecture Group Discussion
3/09/2015
25 Qualities of a good leader 01 Black board/ Lecture Group Discussion
5/09/2015
24 Meaning,importance and process of communication
02 Black board/
PPT/Lecture Group Discussion
6/09/2015
25 Types and barriers to communication 02 Black board/ Lecture Group Discussion
10/09/2015
26 Measures to overcome barriers to communication
01 Black board/ Lecture Group Discussion
03/10/2015
Page 2 of 50
27 Coordination-meaning, importance and principles
03 Black board/ Lecture Group Discussion
15/10/2015
Total hours ;14 Internal Assessment
Test/Quiz/Assignment - 02
28 Introduction and meaning of controlling
01 Black board/ Lecture Group Discussion
6/10/2015
34 Essentials of a sound control system 02 Black board/ Lecture Group Discussion
7/10/2015
35 Methods of controlling 02 Black board/ Lecture Group Discussion
11/10/2015
36 Methods o f controlling 02 Black board/ Lecture Group Discussion
12/11/2015
37 Revision on question papers 02 Group Discussion 15/11/2015 Total Hours:09
OD signature
HEAD ^ Department of Management
Government First Grade College Robeilsonpet, K.G.F.
fCIPAL
Govt. Ftfst Grade College
K. G. F.-563 122
Page 3 of 50
Government of Karnataka Department of Collegiate Education
1. Meaning & Definition - Basis of Charge 1 Black Board & PPT 23/02/2016
2. Allowances - Fully Taxable Allowances - Partly Taxable Allowances: House Rent Allowance, Entertainment Allowance, Transport Allowance, Children Education & Hostel Allowances - Fully Exempted Allowances
4 Black Board & PPT 25/02/2016
3. Perquisites — Tax Free Perquisites — Perquisites Taxable in all Cases: Rent free accommodation - Concessional accommodation, Personal obligations of the employee met by the employer - Perquisites Taxable in Specified Cases : Gardener, Sweeper, Gas, Electricity, Water and Motor car facility (when the motor car is owned or hired by the employer
3 Black Board & PPT 27/02/2016
4. Provident Funds — Deductions from Salary U/S 16
1 Black Board & PPT 03/03/2016
5. Problems on Income From Salary 7 Black Board & PPT 05/03/2016
Unit 3: INCOME FROM HOUSE PROPERTY
10
1. Basis of Charge — Exempted Incomes from House Property
2 Black Board & PPT 08/03/2016
2. Annual Value — Determination of Annual Value — Loss due to Vacancy — Deductions from Annual Value
2 Black Board & PPT 09/03/2016
3. Problems on Income from HP 6 Black Board & PPT 11/03/2016
Unit 4: PROFITS AND GAINS FROM BUSINESS AND PROFESSION
10
1. Meaning and Definition of Business & Profession — Expenses & losses Expressly Allowed
1 Black Board & PPT 29/03/2016
2. Expenses and losses Expressly Disallowed - Expenses Allowed on Payment Basis
2 Black Board & PPT 30/03/2016
3. Allowable Incomes and Depreciation 1 Black Board & PPT 01/04/2016
Page 46 of 50
4. Problems on Income from Business 6 Black Board & PPT 02/04/2016
Unit 5: COMPUTATATION OF TOTAL
INCOME 6
1. Income from Capital Gains 1 Black Board & PPT 15/04/2016
2 Income from Other Sources 1 Black Board & PPT 20/04/2016
3. Deductions U/S 80 C, D & G. 1 Black Board & PPT 22/04/2016
4. Problems on Total Income 3 Black Board & PPT 23/04/2016
Signature/ofMOD
Government First Ci-iisae
Robertsonpet. K.G.R
L Gov t Grade College
- 563 132
Page 47 of 50
Government of Karnataka Department of Collegiate Education
Programme: B.Com Name of the Department: Commerce Paper NamerFinancia! Accounting Semester: 1st Total Hours:56.. SI.
No Topic covered No. of
Lecture
Hours
Methodology
Pedagogy Date
Tentative
Unit 1: INTRODUCTION TO FINANCIAL ACCOUNTING
08
1. Introduction - Meaning, Definition and Objectives of Accounting
1 Black Board/
Lecture/Discussion
25/06/15
2. Functions of Accounting, Users of Accounting Information and Limitations of Accounting
2 Black Board/
Lecture/Discussion
26/06/15
3. Accounting Principles, Accounting Concepts and Accounting Conventions
3 Black Board/
Lecture/Discussion
29/06/15
4. Accounting Standards; Meaning and List of Indian Accounting Standards.
2 Black Board/
Lecture/Discussion
01/07/15
Unit 2: CONVERSION OF SINGLE ENTRY INTO DOUBLE ENTRY SYSTEM
12
1. Meaning, Features, Merits, Demerits and Types of Single-entry system
2 Black Board/
Lecture/Discussion
04/07/15
2. Need for Conversion of Single-entry system into Double Entry system
1 Black Board/
Lecture/Discussion 06/07/15
3. Preparation of Statement of Affairs, Cashbook, Memorandum Trading Account, Total Debtors Account,
3 Black Board/
Lecture/Discussion 08/07/15
-Wi
T
/
Spal
Govt. Fifst Grade College
K. G. F. - 563 122
Total Creditors Account, Bills Receivable Account. Bills Payable Account, Trading and Profit & Loss Account and Balance Sheet
4. Problems on Conversion- Preparation of Trading and Profit & Loss Account and Balance Sheet
6 Black Board/
Lecture/Discussion
10/07/15
Internal Assessment
Test/Quiz/Assignment - 01
Unit 3: HIRE PURCHASE SYSTEM 12 1. Introduction, Meaning and Definition of
Hire Purchase and Installment Purchase System Distinction between Hire Purchase and Installment Purchase System
1 Black Board/
Lecture/Discussion
20/07/15
2. Concept of Hire Purchase Agreement, Cash Price, Hire Purchase Price and Interest
1 Black Board/
Lecture/Discussion
21/07/15
3. Calculation of Interest, Cash Price and Hire Purchase Price under different situations
4 Black Board/
Lecture/Discussion
24/07/15
4. Problems on Preparation of Journal Entries and Ledger Accounts in the books of Hire Purchaser
4 Black Board/
Lecture/Discussion
27/07/15
5. Problems on Preparation of Journal Entries and Ledger Accounts in the books of Hire Vendor
2 Black Board/
Lecture/Discussion
03/08/15
Unit 4: ROYALTY ACCOUNTS 12
1. Meaning and definition of Royalty Accounts 1 Black Board/
Lecture/Discussion
08/08/15
2. Important Technical Terms - Royalty, Landlord, Tenant, Minimum Rent and Short Workings
1 Black Board/
Lecture/Discussion
10/08/15
3. Recoupment of Short Working under restrictive (Fixed Period) and non-restrictive (Floating Period) Recoupment within the Life of the Lease - Treatment of Strike and Stoppage of work
2 Black Board/
Lecture/Discussion
14/08/15
4. Accounting Treatment in the books of Lessee and lessor - journal entries and Ledger Accounts including minimum rent account.
1 Black Board/
Lecture/Discussion
17/08/15
5. Problems on Preparation of Journal Entries and Ledger Accounts in the books of Lessee
4 Black Board/ 21/08/15
Lecture/Discussion
6. Problems on Preparation of Journal Entries and Ledger Accounts in the books of Lessor
3 Black Board/
Lecture/Discussion
01/09/15
Internal Assessment Test/Quiz/Assignment - 02
Unit 5: CONVERSION OF PARTNERSHIP FIRM INTO A LIMITED COMPANY
12
1. Meaning and Need for conversion of Partnership Firm into a Limited Company
1 Black Board/
Lecture/Discussion
07/09/15
2 Purchase Consideration -Meaning, Mode of Discharge of Purchase Consideration, Methods of calculation of Purchase Consideration - Net Payment Method and Net Assets Method
2 Black Board/
Lecture/Di scussion
08/09/15
3. Format of Journal Entries and Ledger Accounts in the books of Vendor - Treatment of items: Dissolution Expenses, Unrecorded Assets and Liabilities, Assets and Liabilities not taken over by the Purchasing Company, Contingent liabilities
2 Black Board/
Lecture/Discussion
12/09/15
4. Problems on preparation of Journal Entries and Ledger Accounts
5 Black Board/
Lecture/Discussion
15/09/15
5. Incorporation entries and preparation of balance sheet of the purchasing company under vertical format
2 Black Board/
Lecture/Discussion
22/09/15
Revision of Previous years Examination Questions
5 Discussion 15/10/15
Signat^^fHOD
W-WD Oepait?Jriiit vt Ccr.'i? '& %
Government Hirsv tftW* Rooertsonpet, iv^.B
R ovt Fi
'AL
'Grade Colfepe K. G. F. - 563 122
Government of Karnataka Department of Collegiate Education
GOVERNMENT FIRST GRADE COLLEGE 3^ Cross Road , BEO Campus , RobertsoDpet,K.G.F - 563122
LESSON PLAN FOR THE ACADEMIC YEAR 2015-2016
PROGRAMME-BCOM
NAME OF THE DEPARTMENT -commerce
PAPER NAME -Indian financial system
SEMESTER-1
SL
NO
Topics covered
odd semester
NO of
lecture
hours
Methodology
pedagogy
Date
tentative
Unit 1 ;financial system 12
1 Introduction -meaning and
classification
2 Black board
and ppt
25 June
2015
2 Financial system, financial market 1 Black board
and ppt
28thjune 2015
O J Functions of financial market 2 Black board
and ppt
29,30thjune2015
4 Significance of primary market and
secondary market
4 Black board
and ppt 2,3„4th,Mh'
July 2015
5 Capital market and money market 3 Black board
and ppt
rjlH gth
,10thjuly 2015
Unit 2 rfinancial institutions 14
1 Meaning, types of banking and
financial institutions
3 Black board
and ppt
,16th, 18th 21st
july 2015
2 Types of banking and non banking
financial institutions and constitutions
3 Black board
and ppt 24th,25th'3Utl1
july 2015
3 Objectives and functions of IDBI 2 Black board
and ppt
1st aug^"1 Aug
2015
4 Functions of SIDCS,LIC 2 Black board
and ppt
7m, 8th Aug 2015
5 Functions of EXIM bank 2 Black board
and ppt
I2m, 14th
September
2015
6 Mutual funds - features and types 2 Black board
and ppt
15th,19mAug
2015
Unit 3-commercial banks 10
1 Introduction, role, functions 2 Black board
and ppt
18th,24thaug
2015
2 Primary functions and secondary
functions
3 Black board
and ppt
28thAugt„5m
7thSep 2015
3 Investment policy of commercial
banks
2 Black board
and ppt
S"1 oct,9mSep
2015
4 Narasimhan committee report on
banking sector
3 Black board
and ppt
10th oct,14lh
JS^Sep 2015
Unit 4 -regulatory institutions 10
1 Reserve bank of India -organization
and structure
2 Black board
and ppt
21st,22nd Sep
2015
2 Objectives roles and functions of RBI 2 Black board
and ppt
23rd ,24tllSep
2015
3 SEBI objectives and functions 2 Black board
and ppt
25th ^Sep
2015
4 Overall view of regulatory institutions 4 Black board 29th,30th Sep
Paper Name; Public Relation and Corporate Communication Semester: 3rd
Total Hours:
SI.
No.
1.
Topic covered
Even Semester
UNIT 1: ATTITUDE AND EMOTIONAL INTELLIGENCE.
Meaning of Attitude and Emotional Intelligence, Importance of Attitude, Meaning of positive thinking and positive attitude.
Significance of Inter personal relationship
Meaning of inter personal skills Etc.
Ways to build positive attitude
Importance of personal relationship in Personal and Professional life
Tips to enhance inter personal relationship
Meaning of Emotional Intelligence and objectives, Importance
No. of
Lecture
Hours
10
01
01
Methodology
Pedagogy
Black board
Black board
Setting and achieving goals, Importance of goal setting periodicity in goal setting.
Meaning of short, medium, long term goals
Date
25tfr June 2015
26th June 2015
UNIT 2: VISION, GOAL SETTING & 06 TIME MANAGEMENT. 08' july2015 Black Board
——
Meaning of Vision, Doing things for right 01
purpose
1 11
j
VIethods to achieve set goals
VIeaning of stress management principles of stress management and time management.
1
02
Black board
Black Board
ITjuly,
I8th&22july 2015
UNIT 3: CREATIVITY. 10
\. Meaning of Creativity and Creativity mind 01 Black Board 24thjuly2015
2. Explanation of Importance of Creativity Significance of Creativity 02 Black Board
25th& 29 July 2015
J, Explanation of Elements of Creaticty
01 Black Board
31stjuly2015
01st,
4
Explanation of influence and Flexibility, Factors influencing creativity
03 Black Board 5th,7thAug
2015
5 Explanation of methods of enhancing creativity, Techniques of creativity, brain storming, attributes listing
03 Black Board
08,12, & 14 Aug 2015
j UNIT 4: COMMUNICATIONS SKILLS. 10
1. Meaning and definition of Communication and Communication s
01 Black board 15 Aug 2015
Explanation of significance, process of communication & communication gap
Meaning of listening skills, Basics of managerial speaking skills Etc.,
Explanation of Body Language, how to develop matter for a speech,
02
02
02
Black board
Black Board
Black Board
18 & 19Aug 2015
21& 26 Aug 2015
28 & 29Aug 2015
Meaning of presentation aids and explanation effective use of presentation aids,
Preparation of Resume and Preparation for
03 Black Board
03 & 05thSep
Group Discussion and Interview. 2015
1.
UNIT 5: CAREER PLANNING.
Meaning of Career planning, and Explanation of importance of career planning
Explanation of awareness of different careers and source of information.
Explanation of choosing a career and career counseling
06
02
02
02
Black board
Black board
Black board
16 & 17 Sep 2015
22 & 23 Sep 2015
05 & ISOct 2015
Signat^re^HOD
r-' ,.. f o'atns'v®
Govt
Pi
rst
PAL -
Grade College
K. G. F. - 563 122
;|£H;
Government of Karnataka Department of Collegiate Education
GOVERNMENT FIRST GRADE COLLEGE 3rd Cross Road , BEQ Campus , Robertsonpet,K.G.F - 563122
LESSON PLAN FOR THE ACADEMIC YEAR 2015-2016
Programme: BCOM Name of the Department: Commerce Paper Name: Corporate Accounting Semester: 3 Total lours: SI.
No.
Topic covered
ODD semester
No. of
Lecture
Hours
Methodology
Pedagogy
Date
Unit 1: UNDERWRITING OF SHARES 8
1. Meaning - Underwriting Commission - Underwriter - functions
2 Lecture & PPT 25m June 2015 26 th June 2015
27th June
2. Advantages of Underwriting, Types of Underwriting - Marked and Unmarked Applications
1 Lecture & PPT
2015.
3. Problems 5 Lecture & PPT 29, 30 June.
2015
, 01 & 03 July
2015
04th July 2015
Unit 2: PROFIT PRIOR TO INCORPORATION
12
1. Meaning - calculation of sales ratio - time ratio - weighted ratio
1 Lecture & PPT 08tnjuly 2015
2. Treatment of capital and revenue expenditure
1 Lecture & PPT 10mjuly2015
3. Ascertainment of pre-incorporation and post-incorporation profits
2 Lecture & PPT 10maTlmjuly 2015
4. Problems 8 Lecture & PPT
ITjuly,
18th& 22 July 2015 24th July 2015 25th& 29 July 2015
Unit 3: VALUATION OF GOODWILL 8 1. Meaning - Circumstances of Valuation of
Goodwill, Factors influencing the value of Goodwill
1 Lecture & PPT 31st July 2015
2. Factors influencing the value of Goodwill
Methods of Valuation of Goodwill: Average Profit Method, Super Profit Method, Capitalization of average Profit Method, Capitalization of Super Profit Method, and Annuity Method
2 Lecture & PPT 01st, 5m7th
Aug
2015
3. Problems 5 Lecture & PPT 08,12, & 14 Aug 2015 15th Aug 2015 18 & 19Aug 2015
Unit 4: VALUATION OF SHARES 8
J. Meaning - Need for Valuation - Factors Affecting Valuation
1 Lecture & PPT 21& 26 Aug 2015
2. Methods of Valuation; Intrinsic Value Method, Yield Method, Earning Capacity Method, Fair Value of shares
2 Lecture & PPT
28 & 29Aug 2015
3. Problems 3 Lecture & PPT 03 & 05thSep 2015
4. Rights Issue and Valuation of Rights Issue 1 Lecture & PPT 16 & 17 Sep 2015
5. Problems Lecture & PPT 22 & 23Sep 2015
Unit 5: COMPANY FINAL ACCOUNTS
20
1. Statutory Provisions regarding preparation of Company Final Accounts
Treatment of Special Items - Tax deducted at source - Advance payment of Tax - Provision for Tax - Depreciation - Interest on debentures - Dividends - Rules regarding payment of dividends - Transfer to Reserves
Lecture & PPT
Format Lecture & PPT 31th Sep,!51
Oct 2015 2nato 15thOct 2015
Problems 14 Lecture & PPT
Signatuin^o^HOD
i;ead \ Departmeii! of Commerce
Government First Gratia Coliage Honeitsorior.t GF.
L F Govt^a^t Grade College
K.G. F.-563 122
Government of Karnataka Department of Collegiate Education
GOVERNMENT FIRST GRADE COLLEGE 3rtl Cross Road , BEO Campus , Robertsonpet,K.G.F - 563122
LESSON PLAN FOR THE ACADEMIC YEAR 2015 - 2016
Programme: B.Com Name of the Department: Commerce Paper Name: E- Business and Accounting Semester: 4th
Total ] lours: SI.
No.
Topic covered
Even semester
No. of
Lectur
e
Hours
Methodology
Pedagogy
Date
Unit 1:E -Business 08 - -
1. Introduction, E-Commerce - Definition, History of E-commerce,.
1 Black Board 28" Dec 2015
2. Difference between E - Commerce and E - Business. Comparison of traditional commerce and e-commerce
1 Black Board 29m Dec 2015
3. Advantages/ Disadvantages of e-commerce,. E-Commerce business models - major B to B, B to C model, Consumer-to- Consumer (C2C)
2 Black Board 30m,31st Dec 2015
4. Consumer-to-Business (C2B) model, Peer to-Peer (P2P) model - emerging trends, web auctions
1. Web server - Internet - World Wide Web - 2 PPT 8lh ,9th Jan 2016
2. Website and internet utility programs 1 PPT llmJan 2016
3. Hardware and software for web servers, web hosting choices - shopping cart.
2 PPT 13tn,14m Jan 2016
Unit 3: Getting Started with Tally 06
1. Meaning of Tally software - Features - Advantages
1 Black Board 18m Jan 2016
2. Required Hardware, Preparation for installation of tally software -
1 Black Board 20ttljan 2016
3. installation. Items on Tally screen: Menu options, creating a New Company, Basic Currency information.
2 Black Board 22 ,23rd Jan 2016
4. Other information, Company features and Inventory features
2 Black Board 26, 27th Jan 2016
Unit 4: Configuring Tally 12
1. General Configuration, Numerical symbols, accts/inv info - master configuration
2 Black Board 29,30m Jan 2016
2. voucher entry configuration. Working in Tally; Groups, Ledgers, writing voucher, different types of voucher
3 Black Board 1st, 2nd, 3rd Feb 2016
3. voucher entry Problem on Voucher entry - Trail Balance, Accounts books, Cash Book, Bank Books, Ledger Accounts
3 Black Board 5th, 6m 9th Feb 2016
4. Group Summary, Sales Register and Purchase Register, Journal Register
2 Black Board 11, 12mFeb 2016
5. Statement of Accounts, & Balance Sheet 2 Black Board \6ttK "m Feb 2016
Unit 5: Reports in Tally 10
1. Generating Basic Reports in Tally - Financial Statements.
2 Black Board 24m'-MtlFeb 2016
2 Profit and loss account-vertical and columnar P/L account.
2 Black Board 27,29mFEB 2016
3. Trial Balance and day book 2 Black Board 7" Mar 2016
4. Accounting Books and Registers - Inventory Books and Registers
2 Black Board 15mMar2016
5. Types of Printing configuration of options, Printing Format.
2 Black Board 23^ April 2016
Signature of HOD HEAD
Department cf Comm?-'-" Government First Grade j9
Robertsonpet, K.G.F.
I'r
c PRI
Govt.
K. G
Grade College
F. - 563 122
Government of Karnataka Department of Collegiate Education
GOVERNMENT FIRST GRADE COLLEGE 3rd Cross Road , BEO Campus , Robertsonpet,K.G.F - 563122
LESSON PLAN FOR THE ACADEMIC YEAR 2015-2016
Programme: B.Com Name of the Department: Commerce Paper Name: PRINCIPLES OF EVENT MANAGEMENT. Semester: 4th
Total Hours: SI.
No.
Topic covered
Even Semester
No. of
Lecture
Hours
Methodology
Pedagogy
Date
UNIT 1: INTRODUCATION TO EVENT MANAGEMENT
12
1. Meaning and definition of Event, Event Management
01 Black board 2ncl Jan 2016
Explanation of why event Mgt, Analysis of event
Explanation of scope of event, Explanation of Decision makers of event management
Explanation of Event manager technical staff. Establishing of policies and procedure, Developing record keeping system.
02
02
02
Black board
Black Board
Black Board
4 th, 5th Jan 2016
9&11 Jan 2016
ISfcie^ Jan 2016
2. Explanation of Establishing of policies and procedure.
03 Black Board 18, 23, 25th
Jan 2016
Explanation of Developing record keeping system.
02 Black Board 28 ,29th Jan
2016
UNIT 2: EVENT MANAGEMENT PROCEDURE.
12
1. Meaning & Importance of Principles of holding an Event.
01 Black Board SO"1 JAN 2016
Explanation of General Details of event management procedure.
Explanation of permissions Required for conducting of Events.
Explanation of Policies,government and local authorities and permissions.
02
02
01
Black board
Black Board
Black Board
01,02nd
Feb 2016
5,6th Feb 2016
Explanation of phonographic performance license utilities.
04
Black Board 10th FEB 2016
Explanation of Five bridge Ambulance ,Catering ,EIectricty,Water taxes Applicable
12,13,15,16 Feb 2016
UNIT 3: CONDUCT OF AN EVENT 12
1. Meaning &Definition of Event schedule , Explanation of preparing planning schedule
02 Black Board 22,23rd FEB 2016
2. Explanation of organizing tables assigning responsibility,
02 Black Board 27&29th FEB 2016
3. Explanation of Budget and communication and budget of Event.
02 Black Board 5&7th
4
5
Explanation of Eventchecklist,Computer Aided Event Management
Explanation of out of 27 Roles and Responsibilities of Event Managers for Different Events.
02
04
Black Board
Black Board
MARCH 2016 09& 12
MAR 2016
15,16,18,19 MAR 2016
UNIT 4: PUBLIC RELATIONS. 10
1. Meaning and definition of Public Relations in event management
01 Black board 22 mar 2016
Explanation of Public Relation concept .Nature Importance Limtations
02 Black board
24, 25th MAR 2016
Meaning of Media, Explanation of types of Media and Media Management.
02
Black Board 28& 29 MAR 2016
Explanation of PublicRlation Strategy& planning.
02 Black Board
30,31 MAR 2016
Meaning of Brain Storming Sessions and Writings for public Relations,
03 Black Board
01,02,04 April 2016
UNIT 5: CORPORATE EVENTS . 10
1. Meaning & definition of Corporate Events, Explanation of Types of corporate events.
03 Black board 7,8,9 april 2016
Explanation of job responsibilities of Corporate Event Organ iser& Arrangements , Budgeting,etc...
02 Black board
16 & 18 Apr 2016
Explanation of safety of guests and participants,catering blue print ,need for Entertainment in corporate events and Reporting.
05 Black board 19,20,21,22"
d, 23rdapr 2016
HEAD Departmenl cf ComiTKr-T*
Government f:irst Grade Cu. Robertsonpet, K.6.R
L
Govt Fir^t Grade C^lIeQe
K. G. F. - 563 122
Government of Karnataka Department of Collegiate Education
GOVERNMENT FIRST GRADE COLLEGE 3rj Cross Road , BEO Campus , Robertsonpet,K.G.F - 563122
LESSON PLAN FOR THE ACADEMIC YEAR 2015-2016
Programe:B,Com., Course/Paper Name: ADVANCED CORPORATE ACCOUNTING Semester: IV Class:IIndYear B.Com., Total Hours:56 Hours SI.
No.
Topic covered No. of
Lecture
Hours
Methodology/
Pedagogy
Date
1 Meaning of Profit prior to incorporation - calculation of sales ratio, time.ratio, weighted ratio
01 Black Board/ Lecture /Discussion
09/01/2016
2 Treatment of capital and revenue expenditure — ascertainment of pre- incorporation and post incorporation profits by preparing Profit and loss account
01 Black Board/ Lecture /Discussion
12/01/2016
3 Problems 01 Black Board/ Lecture /Discussion
13/01/2016
4 Problems 01 Black Board/ Lecture /Discussion
23/01/2016
5 Problems 01 Black Board/ Lecture /Discussion
25/01/2016
6 Problems 01 Black Board/ Lecture /Discussion
27/01/2016
7 Problems 01 Black Board/ Lecture /Discussion
30/01/2016
8 Problems 01 Black Board/ Lecture /Discussion
01/02/2016
Total Hours 08
9 Meaning of Amalgamation and acquisition — Types of amalgamation -methods of purchase consideration
01 Black Board/ Lecture /Discussion
03/02/2016
10 Calculation of purchase 01 Black Board/ 06/02/2016
consideration (INDAS 103)-Net Asset method - Net payment method
Lecture /Discussion
11 Accounting for Amalgamation - Journal entries and ledger accounts in the books of transferor company
02 Black Board/
Lecture /Discussion
08/02/2016
12 Journal entries in the books of transferee company
01 Black Board/
Lecture /Discussion
11/02/2016
13 Preparation of new Balance sheet (Vertical format)
01 Black Board/ Lecture /Discussion
15/02/2016
14 Problems 02 Black Board/ Lecture /Discussion
20/02/2016
15 Problems 01 Black Board/ Lecture /Discussion
22/02/2016
16 Problems 02 Black Board/ Lecture /Discussion
26/02/2016
17 Problems 02 Black Board/ Lecture /Discussion
27/02/2016
18 Problems 02 Black Board/ Lecture /Discussion
29/02/2016
19 Test conducted 01 Black Board/ Lecture /Discussion
29/02/2016
Total Hours 16 20 Meaning of Internal reconstruction -
objectives - procedure - form of reduction
02 Black Board/ Lecture /Discussion
04/03/2016
21 Passing of journal entries - preparation of reconstruction accounts - preparation of balance sheet after reconstruction
02 Black Board/ Lecture /Discussion
07/03/2016
22 Problems 02 Black Board/ Lecture /Discussion
10/03/2016
and
11/03/2016
23 Problems 02 Black Board/ Lecture /Discussion
15/03/2016
Total Hours 08 UNIT 4: LIQUIDATION OF COMPANIES
24 Meaning - Types of liquidation 01 Black Board/ Lecture /Discussion
18/03/2016
25 Order of payment - calculation of liquidators remuneration
01 Black Board/ Lecture /Discussion
19/03/2016
26 Preparation of liquidators final statement of account - problems
02 Black Board/ Lecture /Discussion
21/03/2016
27 problems 02 Black Board/ Lecture /Discussion
24/03/2016
28 Problems 01 Black Board/ Lecture /Discussion
26/03/2016
29 Problems 01 Black Board/ Lecture /Discussion
28/03/2016
30 Problems 01 Black Board/ Lecture /Discussion
29/03/2016
31 Problems 01 Black Board/ Lecture /Discussion
30/03/2016
Total Hours 10 32 Human resource accounting 01 Black Board/
Lecture /Discussion 31/04/2016
33 Environmental accounting 02 Black Board/ Lecture /Discussion
06/04/2016
34 Social responsibility accounting 01 Black Board/ Lecture /Discussion
14/04/2016
35 Accounting for intangible assets 01 Black Board/ Lecture /Discussion
19/04/2016
36 Indian Accounting Standards - Meaning - Need for accounting standards in India
01 Black Board/ Lecture /Discussion
20/04/2016
37 Accounting standards board - Process of setting accounting standards in India - A brief theoretical study of Indian Accounting standards
02 Black Board/ Lecture /Discussion
21/04/2016
38 International Accounting Standards - Meaning - Need for International Accounting Standards
02 Black Board/ Lecture /Discussion
22/04/2016
39 International Accounting Standards Board - Process of setting International accounting standards
01 Black Board/ Lecture /Discussion
23/04/2016
40 A brief theoretical study of international accounting standards
02 Black Board/ Lecture /Discussion
23/04/2016
41 Test conducted 01 Black Board/ Lecture /Discussion
23/04/2016
Total Hours 14 42 Quiz 01 PPT presentation 24/04/2016
43 Revision 02 PPT presentation 25/04/2016
44- SignaturtrofHOD
HfAO - Department cf Commerce
Government First Grade Coiiege Hobertsonpet, K.G.F.
sP^/NCIPAL
Govt. First Grade College
K. G. F. - 563 122
Government of Karnataka Department of Collegiate Education
GOVERNMENT FIRST GRADE COLLEGE 3rd Cross Road , BEO Campus , Robertsonpet,K.G.F - 563122
LESSON PLAN FOR THE ACADEMIC YEAR 2015-2016
PROGRAMME-BCOM
NAME OF THE DEPARTMENT -commerce
PAPER NAME -Stock And Commodity Market
SEMESTER-4
SL
NO
Topics covered
Even semester
NO of
lectur
e
hours
Methodology
pedagogy
Date
Tentative
(2016)
Unit 1- an over view of capital and
commodity market
10
1 Primary And secondary market, depositary 2 Black board
and ppt
10th,13thjan
2016
2 Shares buying and selling back of shares,
issue mechanism
2 Black board
and ppt
22 nd, 23,11
Jan 2016
3 Meaning and commodities market,
differences
2 Black board
and ppt
25th
jan,30th
Jan 2016
4 Stock market, dealers, structure, members
involved in buying and selling procedure
2 Black board
and ppt
29thjan 1st
Feb.2016
5 Difference between stock and commodity
market, and players involved in it
2 Black board
and ppt
6th
feb,8thfeb
2016
Unit 2- stock market 12
1 History, membership, organization 2 Black board
and ppt
O^feb,
13thfeb201
6
2 Governing bodies and fimctions of stock
exchange
2 Black board
and ppt 15th,16thfe
b 2016
3 Online trading , role of SEBI in stock market 3 Black board
and ppt
20,
feb,22ndfeb
, 27thfeb
2016
4 Role, structure ands functions NSE and BSE 3 Black board
and ppt
27th
,29%^,
5th mar
2016
5 Derivatives-meaning, functions, types 2 Black board
and ppt
5th, 7th
mar2016
Unit 3-trading in stock market 10
1 Patterns of trading and settlement of
speculators, types
3 Black board
and ppt
12m„14tt1,l
5 mar
2016
2 Activities of broker and settlement
procedures
3 Black board
and ppt
18,
19th,21st,m
ar2016
3 Functions, structures of NSDL 2 Black board
and ppt
25ttl ,1^
mar 2016
4 Functions, structures and important
governing bodies of CSDL
2 Black board
and ppt
28®,31st
mar 2016
Unit 4- commodity market 10
1 History, membership, functions of
commodity exchange
2 Black board
and ppt
1 st,2ndapr
2016
2 Organization and role of commodity
exchange
2 Black board
and ppt
4th ,6thapr
2016
3 Governing bodies and types of transactions in
commodity market
2 Black board
and ppt
yth
,8thapr20]6
4 Physical market and futures market,
differences
2 Black board
and ppt
IP
12thapril
2016
5 Options on working of physical market and
commodity market
2 Black board
and ppt
15m
,16th,apr
2016
Unit 5- trading and commodity market 8
1 Patterns of trading with speculators and their
functions
2 Black board
and ppt
18 ,19thapr
2016
2 Trading and settlement procedure in
commodity market
2 Black board
and ppt
20th,
21stapr
2016
3 Efficiencies of commodity market and scale
of operations
2 Black board
and ppt
22na, 23rd
april 2016
4 Size of volumes of commodities market with
physical and futures
2 Black board
and ppt
22na, 23rd
april 2016
Signal D
Depsrtmefji of Cosnmerce Govemmsnt Prt-st Grade Cofiese
tiobertsonpet, K.G.F. G
JfPAL
ade College
F. - 563 122
Government of Karnataka Department of Collegiate Education
GOVERNMENT FIRST GRADE COLLEGE 3rd Cross Road , BEO Campus , Robertsonpct,K.G.F - 563122
LESSON PLAN FOR THE ACADEMIC YEAR 2015-2016 Programme: BCOM Name of the Department: Commerce Paper Name: Income Tax -1 Semester: 5 Total Hours: SI.
No.
Topic covered
ODD semester
No. of
Lectur
e
Hours
Methodology
Pedagogy
Date
Unit 1: Introduction to Income Tax 10
1. Brief History of Indian Income Tax - Legal Frame Work
1 Black Board & PPT 25 June 2015
2. Types of Taxes - Cannons of Taxation 1 Black Board & PPT 26m June 2015
3. Important Definitions; Assessment, Assessment Year, Previous Year (including Exceptions), Assessee, Person, Income,
3 Black Board & PPT 2gthjune ^Qthjune
&Tljuly 2015
4. Income, Gross Total Income, Agricultural Income
3 Black Board & PPT 06thjuly2015
5. Scheme of taxation. Meaning and classification of Capital & Revenue.
1 Black Board & PPT llmjuly 2015
6. Income tax authorities: Powers & functions of CBDT, CIT & A.O.
1. Salient features of CGST Act, SGST Act (Karnataka State), IGST Act — Meaning & Definition: Aggregate turnover. Adjudicating authority, Agent, Business, Capital Goods, Casual taxable person
02 Black Board,
Presentation by
Students - PPT
5thjan 2016
Composite supply, Mixed Supply, Exempt Supply, Outward supply, Principal Supply, Place of supply. Supplier, Goods, Input Service Distributor, Job Work, Manufacture, Input tax, Input tax credit
02 Black Board,
Presentation by
Students — PPT
1 lthjan 2016
Person, Place of Business, Reverse Charge, Works Contract, Casual taxable person, Non-Resident Person, Export of goods / Services, Import of goods / Services, Intermediary, Location of supplier of service, Location of recipient of service.
02 Black Board,
Presentation by
Students - PPT I4thjan 2016
UNIT 3 : PROCEDURE AND LEVY UNDER GST
24
I. Registration under GST: Procedure for Registration, Person liable for Registration, Person not liable for Registration, Compulsory Registration, Deemed Registration, Special provisions for Casual taxable persons and Non-resident taxable persons.
02
Black Board, PPT 18wjan 2016
Exempted goods and services - Rates of GST. Procedure relating to Levy: (CGST & SGST): Scope of supply. Tax Liability on mixed and composite supply. Time of supply of Goods and Services, Value of taxable supply.
03
Black Board
21th jan
2016
Computation of taxable value and tax liability. Procedure relating supply-
07 Black Board
26thjan
2016
Computation of taxable value and tax liability. Input tax Credit: Eligibility, Apportionment, Inputs on capital Goods, Distribution of credit by input Service Distributor (ISD) - Transfer of Input tax Credit - Simple problems on utilization of Input tax Credit.
12 Black Board 30thjan
2016
UNIT 4: ASSESMENT AND RETURNS 10
1. Black Board 10thfeb
Furnishing details of outward supplies and inward supplies. First return. Claim of input tax credit. Matching reversal and reclaim of input tax credit, Annual return and Final return.
Problems on Assessment of tax liability.
02
08 Black Board
2016
25thfeb 2016
UNIT 5: GST AND TECHNOLOGY 06
1. Black Board, PPT, 29thfeb
Students 2016 GST Network: Structure, Vision and 02 Discussions Mission, Powers and Functions.
Black Board,PPT, Goods and Service Tax Suvidha Providers 15th
(GSP): Concept, Framework and Guidelines Black Board,PPT march and architecture to integrate with GST 02 2016 System.
GSP Eco system. (Theory only). 02 23rd
April 2016
Signature. 61 HOD Dspanmer.-i of Commerce
Government Ffrct Grade Coliege Robertsonpet. k.G.F
al
Govt.
K
[PAL
Grade College
G. F. - 563 122
Government of Karnataka Department of Collegiate Education
GOVERNMENT FIRST GRADE COLLEGE 3ri1 Cross Road , BEO Campus , Robertsonpet,K.G.F - 563122
LESSON PLAN FOR THE ACADEMIC YEAR 2015-2016
Programme: B.Com Name of the Department: Commerce Paper Name: Advanced Accounting Semester: 5th
Total Hours: SI.
No.
Topic covered
odd Semester
No. of
Lecture
Hours
Methodology
Pedagogy
Date
UNIT 1: ACCOUNTING OF BANKING COMPANIES
18
1. Business of banking companies-some important provisions of banking regulations act of 1949-minimum capital reserves- restriction on commission-brokerage- discounts.
05 Black board and PPT
25thjune 2015
Statutory reserve-cash reserves-books of accounts-special features of bank accounting-final accounts, balance sheet & profit & loss account.
05 Black board and
PPT 10th July 2015
2. Interest on doubtful debts-rebate on bill discounted-acceptance-endorsement & other obligation.
03 Black board and
PPT
20lh July 2015
Problems as per new provisions. 05 Black board 25th July 2015
UNIT 2: ACCOUNTS OF INSURANCE COMPANIES.
14
1. Meaning of life insurance & general insurance-accounting concepts relating to insurance companies.
04 Black Board and
PPT
27tl1
July 2015
Preparation of final accounts of insurance companies.
Preparation of revenue account & balance sheet of insurance companies.
05
05
Black board
Black Board
1st Aug
2015
Aug 2015
UNIT 3: INFLATION ACCOUNTING 08
1. Need-meaning-defmition-importance & 02 Black Board and 15m Aug need-role-merits & demerits. PPT 2015
Problems on current purchasing power 03 Black Board method (CPP). 19th Aug
2015 Problems on current cost accounting method 03 Black Board (CCA).
22nd
Aug 2015
UNIT 4: FARM ACCOUNTING 08
1. Meaning-need & purpose-characteristics of 02 Black board and ST'Aug farm accounting-nature of transactions. PPT 2015
Cost & revenue-apportionment of common 03 Black board and 5th cost-by product costing-farm accounting- PPT
recording of transaction. Sept201 Black Board 5
Problems on farm accounting 03
19th Sept 2015
UNIT 5: INVESTMENT ACCOUNTING 08
1. Introduction-classification of investment- 02 Black board and 28th Sept cost of investment-cum-interest & ex- PPT 2015 interest-securities.
Bonus shares-right shares-disposal of investment-valuation of investments- 02 Black board
procedure of recording shares. 10th Oct 2015
Problems on investment accounting. Black board 04
15th Oct 2015
Signatur^^HOD
Depailme-nt of Commerce Government First Grsde Cos'lege
Robertsonpet. K.G.F.
ci
[PAL Govt.^Pfr^t Grade College
K. G. F. - 563 122
Government of Karnataka Department of Collegiate Education
GOVERNMENT FIRST GRADE COLLEGE 3"* Cross Road , BEQ Campus , Robertsonpet,K.G.F - 563122
LESSON PLAN FOR THE ACADEMIC YEAR-2015-2016
Programe: B.com Course/Paper Name: CORPORATE ADMINISTRATION Semester: 1st semester Class: B section Total Hours:56 SI.
No.
Topic covered No. of Lecture
Hours
Methodology/pedago
gy
Date/mon
th 2015
1 Introduction to companies meaning &definition ,features, steps in the formation of Joint stock company
2 Black board&
Lecture, PPT
25lhjune
2015
2 High lights of companies Act 2013,kinds of companies-one person company
2 Black board&
Lecture, PPT
27t'j une
2015
3 Private company, public company, 2 Black board& Lecture
PPT ls,july 2015
4 Company limited by guarantee & shares, holding company and subsidiary company
2 Black board& Lecture
PPT
6mJuly
2015
5 Government company 1 Black board& Lecture
PPT
9tHJuly
2015
6 As associate company, small company
1 Black board& Lecture
PPT 13" juiy 2015
7 Foreign company, global company 1 Black board& Lecture 16mjuly
2015 8 Body corporate, listed company 1 Black board& Lecture 20tnjuly
2015 9 Total hours 12
10 FORMATION OF COMPANY;
Promotion stage, meaning of
promoter& functions of promoter
2 Black board& Lecture 22najuly
2015
11 Incorporation stage-meaning &
contents of MOA & AOA
3 Black board& Lecture 27thjuly
2015
12 Distinction between MOA & AOA 3 Black board& Lecture
PPT
01 Aug
2015
13 Certificate of incorporation,
subscription stage-meaning &
content of prospects, statement in
lieu of prospectus a d book building
3 Black board& Lecture
PPT
b"1 August
2015
14 Commencement stage-document to
be filed, e-filing, register of
companies, certificate of
commencement of business.
3 Black board& Lecture
PPT
10thAugus
12015
Total hours 14
Internal Assessment
Test/Quiz/Assignment - 01
Types of companies
with examples
15 August
2015
15 COMPANY ADMINISTRATION 19th
August
2015
16 Key managerial personnel -
managing director, the companies
secretary.
2 Black board& Lecture 22nd
August
2015
17 Chief financial officer, Resident
Director,
1 Black board& Lecture 25maug
2015
18 Independent Director-appointment,
powers- duties and responsibilities
2 Black board& Lecture 27 Aug
2015
19 Managing Director-appointment-
powers-duties and responsibilities
3 Black board& Lecture
group discussion
31 Aug
2015
20 Audit committee, CSR committee 2 Black board& Lecture 04
September
2015
21 Company secretary-meaning, types 3 Black board& Lecture 08
September
2015
22 Qualification-appointment, position 2 Black board& Lecture 14
September
2015
23 Rights, Duties 1 Black board& Lecture 16mSepte
mber
2015
24 Liabilities & removal of dismissal 2 Black board& Lecture 16mSepte
mber2015
Total hours: 18
Unit 4:
25 CORPORATE MEETINGS 21st Sep
2015
26 Types of meetings 1 Black board&
Lecture, group
discussion
24th Sep
2015
27 Annual general meeting 1 Black board&
Lecture, group
discussion
28m Sep
2015
28 Extraordinary meeting 1 Black board&
Lecture, group
discussion
SO01 Sep
2015
29 General meeting 2 Black board& Lecture 03ra Oct
2015
30 Board meetings and resolutions 2 Black board& Lecture 06,hOct
2015
31 Requisites of a valid meeting 1 Black board& Lecture 8to Oct
2015
Total hours: 08
Internal Assessment
Test/Quiz/Assignment — 02
Types of meetings &
requisites
10thOctob
er 2015
32 GLOBAL COMPANIES 12,h Oct
2015
33 Meaning, features 1 Black board&
Lecture, group
discussion
13th Oct
20152
34 Types 1 Black board&
Lecture, group
discussion
15m Oct
2015
35 Legal formalities 1 Black board&
Lecture, group
discussion
15m Oct
2015
36 administration 1 Black board&
Lecture, group
discussion
15m Oct
2015
37 Total hours 04
Signature of HOD
DepaitiUcm of Commvrco Government i'-irsi Grade Coliage
Robertsonpet, K.G.F.
Principal
L
Govt Titst Grade College K G. F.- 563 122
Government of Karnataka Department of Collegiate Education
GOVERNMENT FIRST GRADE COLLEGE 3rd Cross Road , BEO Campus , Robertsonpet,K.G.F - 563122
LESSON PLAN FOR THE ACADEMIC YEAR 2015-2016
Programme: BCOM Name of the Department: Commerce Paper Name: Business Regulations Semester: 6 Total lours: SI.
No.
Topic covered
ODD semester
No. of
Lecture
Hours
Methodology
Pedagogy
Date
UNIT 1: INTRODUCTION TO BUSINESS LAWS
6 —
1. Introduction, Nature of Law, Meaning and Definition of Business Laws
3 Lecture & PPT 28th
Dec 2015
2. Scope 1 Lecture & PPT 05th Jan 2016
3. Sources of Business Laws 2 Lecture & PPT 6th Jan 2016
UNIT 2: CONTRACT LAWS 18
1. Indian Contract Act, 1872; Introduction, Definition of Contract
3 Lecture & PPT 9th Jan 2016
2. Essentials of a valid contract 4 Lecture & PPT I2tn Jan 2016
3. Classification of contracts
1 Lecture & PPT 18m Jan 2016
4. Remedies for breach of contract 2 Lecture & PPT 22nd
Jan 2016
5. Indian Sale of Goods Act, 1930. Introduction
2 Lecture & PPT 25m Jan 2016
6. Definition of contract of sale, essentials of contract of sale
2 Lecture & PPT 28m Jan 2016
7. Conditions and warrantees 2 Lecture & PPT 30m Jan 2016
8. Rights and duties of buyer, rights of an unpaid seller
2 Lecture & PPT 3rd Feb 2016
UNIT 3: COMPETITION & CONSUMER LAWS
14
/ / /
1. The Competition Act, 2002; Objectives of Competition Act
2 Lecture & PPT 5th Feb 2016
2. Features of Competition Act, CAT 2 Lecture & PPT 8m Feb 2016
3. Offences and penalties under the Act 2 Lecture & PPT 12thfcb 2016
4. Competition Commission of India 2 Lecture & PPT 16thfeb 2016
5. Consumer Protection Act, 1986: Definition of the terms consumer
1 Lecture & PPT 20thfeb 2016
6. Consumer dispute, defect, deficiency, unfair trade practices and services.
2 Lecture & PPT 23th feb 2016
7. Rights of the consumer under the Act 1 Lecture & PPT 26mfeb 2016
8. Consumer Redressal Agencies - District Forum, State Commission, National Commission
2 Lecture & PPT 29tnfeb 2016
UNIT 4: ECONOMIC LAWS 12
1. Indian Patent Laws and WTO Patent Rules: Meaning of IPR
2 Lecture & PPT l51 mar 2016
2. Invention and non-invention, procedure to get patent
1 Lecture & PPT 04m
march 2016
3. Restoration and surrender of lapsed patent, infringement of patent
3 Lecture & PPT 8th
March 2016
4. FEMA 1999: Objects of FEMA, salient features of FEMA
2 Lecture & PPT 11th
March 2016
5. Definition of important terms: authorized person, currency, foreign currency, foreign exchange, foreign security.
3 Lecture & PPT 18m
March 2016
6. Offences and penalties. 1 Lecture & PPT 22nd
march 2016
UNIT 5: ENVIRONMENTAL LAW 6 1. Environment Protection Act, 1986: Objects
of the Act, 2 29th
march 2016
2 Definitions of important terms; environment, environment pollutant, environment pollution, hazardous substance and occupier.
1 05th
April 2016
3. Types of pollution 1 15m
April
2016 4. Rules and powers of central government to
protect environment in India 2 23rd
April 2016
Signature of HOD
HEAD Depsrtment ot Comn>:"
Government First Grade C - P.obertsonpet, K.G.R
Pri i
riPAL
Grade College^
G. F. - 563 122
Government of Karnataka Department of Collegiate Education
GOVERNMENT FIRST GRADE COLLEGE 3rd Cross Road , BEO Campus , Robertsonpet,K.G.F - 563122
LESSON PLAN FOR THE ACADEMIC YEAR 2015-16
Programme: B. Com Name of the Department; Commerce Paper Name: Principles and practices of Auditing Semester: 6th Total Hours: 56 SI.
No
Topic covered No. of
Lectur
e
Hours
Methodology
Pedagogy
Date
Tentativ
e
Unit 1: INTRODUCTION TO AUDITING
12
1. Introduction, Meaning and Definition of Auditing
1 Black Board/
Lecture/Discussion
08/01/16
2. Objectives of Auditing 1 Black Board/
Lecture/Discussion
13/01/16
3. Differences between Accountancy and Auditing Advantages of Auditing
2 Black Board/
Lecture/Discussion
14/01/16
4. Types of Auditing 1 Black Board/
Lecture/Discussion
20/01/16
5. Preparation before commencement of new Audit
1 PPT/Lecture/
Discussion
21/01/16
6. Meaning, objectives, advantages and contents of Audit note book. Audit working papers and Audit program
3 Black Board/
Lecture/Discussion
21/01/16
7. Recent trends in Auditing- Nature and Significance of Tax Audit, Cost Audit and Management Audit
3 Black Board/
Lecture/Discuss ion
28/01/16
Internal Assessment Test/Quiz/Assignment — 01
Unit 2: INTERNAL CONTROL 10
1. Meaning, definition and objectives of Internal Control
1 Black Board/
Lecture/Discussion
03/02/16
2. Meaning, definition and objectives of Internal Check and fundamental principles of Internal check
2 Black Board/
Lecture/Discussion
04/02/16
3. Internal check as regards to Wage Payments, Cash Sales and Cash Purchases
3 Black Board/
Lecture/Discussion
05/02/16
4. Meaning and objectives of Internal Audit 1 Black Board/
Lecture/Discussion
11/02/16
5. Advantages and Disadvantages of Internal Audit
2 Black Board/
Lecture/Discussion
12/02/16
6. Differences between Internal Check and Internal Audit
1 B lackBoard/Lectur
e/Discussion/PPT
18/02/16
Unit 3: VOUCHING 12 1. Meaning, Definition, objectives and
Importance of Vouching 2 Black Board/
Lecture/Discussion
18/02/16
2. Routine Checking and Vouching
1 Black Board/
Lecture/Discussion
24/02/16
3. Meaning of voucher and types of voucher 1 BlackBoard/PPT/L
ecture/Discussion
25/02/16
4. Vouching of Receipts: Cash Sales, Receipts from debtors. Bills Receivable and Proceeds of the sale of investments
4 Black Board/
Lecture/Discussion
25/02/16
5. Vouching of Payments: Cash Purchases, Payment to Creditors, Bills Payable and Deferred Revenue Expenditure
4 Black Board/
Lecture/Discussion
03/03/16
Unit 4: VERIFICATION AND VALUATION OF ASSETS AND LIABILITIES
12
1. Verification and Valuation of Assets and Liabilities: Meaning, Definition and Objectives
2 Black Board/
Lecture/Discussion
17/03/16
2. Position of an Auditor as regards the Verification and Valuation of Assets and Liabilities
2 Black Board/
Lecture/Discussion
18/03/16
3. Verification and Valuation of Assets: Land and Building, Plant and Machinery. Goodwill, Investments and Stock in Trade
4 Black Board/
Lecture/Discussion
23/03/16
4. Verification and Valuation of Liabilities; Bills Payable, Sundry Creditors and Contingent Liabilities
4 Black Board/
Lecture/Discussion
31/03/16
Internal Assessment Test/Quiz/Assignment - 02
Unit 5: AUDIT OF LIMITED COMPANIES AND OTHERS
10
1. Company Auditor; Meaning, Qualification and Disqualification
1 Black Board/
Lecture/Discussion
07/04/16
2 Appointment of an Auditor 1 Black Board/
Lecture/Discussion
08/04/16
3. Rights and Powers of an Auditor 2 Black Board/
Lecture/Discussion
15/04/16
4. Duties and Liabilities of an Auditor 2 Black Board/
Lecture/Discussion
21/04/16
5. Professional Ethics of an Auditor 1 Black Board/
Lecture/Discussion
21/04/16
6. Audit of Educational Institutions, Insurance Companies and Co-operative Societies
3 Black Board/
Lecture/Discussion
22/04/16
Revision of Previous years Examination Questions
5 Discussion 23/04/16
Signatufir^HOD HEAD
Department of Commerce Government First Grade Colieae
Robertsonpel, K.G.F.
cipal
j/NCtPAL
Govt.^t Grade Coiiege
K. G. F. - 563 122
Government of Karnataka Department of Collegiate Education
GOVERNMENT FIRST GRADE COLLEGE 3rd Cross Road , BEO Campus , Robertsonpet,K.G.F - 563122
LESSON PLAN FOR THE ACADEMIC YEAR 2015-2016
Programe:B.Com., Course/Paper NamerBUSINESS TAXATION SemestenVI Class:in RD Year B.Com., Total Hours:56 Hours SI.
No.
Topic covered No. of
Lecture
Hours
Methodology/
Pedagogy
Date
1 Meaning - types of customs duties — steps for valuation of customs duty
01 Black Board/ Lecture /Discussion
01/01/2016
2 Methods of valuation for customs 01 Black Board/ Lecture /Discussion
09/01/2016
3 Problems 01 Black Board/ Lecture /Discussion
11/01/2016
4 Problems 02 Black Board/ Lecture /Discussion
16/01/2016
5 Problems 01 Black Board/ Lecture /Discussion
19/01/2016
6 Problems 01 Black Board/ Lecture /Discussion
21/01/2016
7 Problems 02 Black Board/ Lecture /Discussion
23/01/2016
8 Problems 01 Black Board/ Lecture /Discussion
26/01/2016
Total Hours 10
9 Filing of Income tax returns. Digital signature module, payment of taxes online
01 Black Board/ Lecture /Discussion
25/01/2016
10 Advance tax 01 Black Board/ Lecture /Discussion
30/01/2016
11 Self assessment tax 01 Black Board/
Lecture /Discussion
01/02/2016
12 Filing of TDS return on sale of property
01 Black Board/
Lecture /Discussion
02/02/2016
13 Problems 01 Black Board/ Lecture /Discussion
06/02/2016
14 Problems 01 Black Board/ Lecture /Discussion
07/02/2016
15 Problems 01 Black Board/ Lecture /Discussion
08/02/2016
16 Problems 01 Black Board/ Lecture /Discussion
13/02/2016
17 Problems 02 Black Board/ Lecture /Discussion
14/02/2016
18 Problems 01 Black Board/ Lecture /Discussion
15/02/2016
19 Test conducted 01 Black Board/ Lecture /Discussion
20/02/2016
Total Hours 12
20 Meaning of partnership. Firm and partners - New scheme of Taxation of firms
01 Black Board/ Lecture /Discussion
22/02/2016
21 Assessesment of Firms section 184- computation of firms business Income - Treatment of Interest, commission, remuneration received by partners
02 Black Board/ Lecture /Discussion
28/02/2016
22 Problems on computation of firms book profit
02 Black Board/ Lecture /Discussion
04/03/2016
and
09/03/2016
23 Problems on computation of remuneration
02 Black Board/ Lecture /Discussion
12/03/2016
24 Problems on computation of firms total income
01 Black Board/ Lecture /Discussion
15/03/2016
25 Problems on computation of firms total income
01 Black Board/ Lecture /Discussion
17/03/2016
26 Problems on computation of firms total income
01 Black Board/ Lecture /Discussion
19/03/2016
27 Problems on computation of firms total income
01 Black Board/ Lecture /Discussion
22/03/2016
28 Problems on computation of firms total income and tax liability
01 Black Board/ Lecture /Discussion
21/03/2016
29 Problems on computation of firms total income and tax liability
01 Black Board/ Lecture /Discussion
26/03/2016
30 Problems on computation of firms total income and tax liability
01 Black Board/ Lecture /Discussion
29/03/2016
Total Hours 14
31 Introduction - meaning of company
- types of companies
01 Black Board/ Lecture /Discussion
30/03/2016
32 Problems on Computation of depreciation u/s32
02 Black Board/ Lecture /Discussion
02/04/2016
33 Computation of Taxable Income of Companies
02 Black Board/ Lecture /Discussion
05/04/2016
34 Problems in computation of Total Income of companies
02 Black Board/ Lecture /Discussion
07/04/2016
35 Minimum Alternative tax 01 Black Board/ Lecture /Discussion
09/04/2016
36 Deductions u/s.80G, 80GGB, 80IA, 80 IB
01 Black Board/ Lecture /Discussion
11/04/2016
37 Problems on computation of Total income
02 Black Board/ Lecture /Discussion
15/04/2016
38 Problems on computation of Total Income and Tax liability
02 Black Board/ Lecture /Discussion
18/04/2016
39 Problems on computation of Total Income and Tax liability
01 Black Board/ Lecture /Discussion
20/04/2016
40 Problems on computation of Total Income and Tax liability
02 Black Board/ Lecture /Discussion
23/04/2016
41 Problems on computation of Total Income and Tax liability
Deductions U/S 80G, 80GG, 80GGA & SOU. (80G & 80GG together should not be given in one problem.
03
03
Black board and
PPT
Black board
12m Mar 2016
15th Mar 2016
UNIT 5: SET-OFF & CARRY FORWARD OF LOSSES AND
ASSESSMENT OF INDIVIDUALS. 08
1. Meaning-provision for set-off & carry 03 Black board and 23m
forward of losses. (Theory only) PPT April 2016
Computation of Total Income & Tax Black board and 23rd liability of an individual Assessee (problems 04 PPT
in case of income from salary & house April property-computed income may be given.) 2016
Signat ig/gjlfHOD
HEAD - Department of Commerce
Government First Grade Coliege Robertsonpet, K.6.F.
irst Govt.
K
irade CollegQ
'F. - 563 122
Government of Karnataka Department of Collegiate Education
GOVERNMENT FIRST GRADE COLLEGE 3"' Cross Road , BEO Campus , Robcrtsonpet,K.G.F - 563122
LESSON PLAN FOR THE ACADEMIC YEAR 2015-2016
Programme: B.Com Name of the Department: Commerce Paper Name: Management Accounting Semester: 6tl1
Total Hours: SI.
No.
Topic covered
Even Semester
No. of
Lecture
Hours
Methodology
Pedagogy
Date
UNIT 1: INTRODUCTION TO MANAGEMENT ACCOUNTING
12
1. Management Accounting : Meaning - Definition - Objectives - Nature and Scope- Role of Management Accountant.
01 Black board and PPT
2na Jan 2016
Relationship between Financial Accounting and Management Accounting, Relationship between cost Accounting and Management Accounting.
01 Black board and
PPT
2. Analysis of Financial Statements : Types of Analysis - Methods of Financial Analysis
- Problems on Comparative Statement analysis
- Common Size Statement analysis
04
04
Black Board
Black Board
5^ Jan
2016
-Trend Analysis. 02 Black Board 9th Jan
2016
16th Jan 2016
UNIT 2: RATIO ANALYSIS 14
1. Meaning and Definition of ratio. Classification of ratios. Uses & Limitations - Meaning & types of ratio analysis
01 Black Board and
PPT
23raJan 2016
Calculation of liquidity ratios.
Profitability ratios
05
05
Black board
Black board
29th Jan
2016
solvency ratios. 03 Black Board 12th Feb
2016
27th Feb 2016
UNIT 3: FUND FLOW ANALYSIS 10
1. Meaning and concept of fund -Meaning and 01 Black Board and 5th Mar definition of Fund Flow Statement-uses and PPT 2016 limitations of fund flow statement- differences between cash flow statement and Fund Flow Statement
- Procedure for Preparation of Fund Flow 01 Black Board statement-F ormat 7th Mar
2016 -Statement of Changes in Working Capital- 03 Black Board Problems
9th Mar Statement of Fund from Operations- 03 Black Board 2016 Problems
Statement of Sources and Applications of 02 Black Board 1 5th Mar
Funds-Problems J. JLVJLCll
2016
21st Mar 2016
UNIT 4: CASH FLOW STATEMENT 16
1. Meaning and definition of Cash Flow 01 Black board and 29® Mar Statement-Concept of Cash and Cash PPT 2016 Equivalents-uses of Cash Flow Statement- Limitations of Cash Flow Statement
- Procedure for preparation of Cash Flow Statements - Cash flow from Operating Activities 03 Black board
31th Mar - Cash Flow from investing Activities 04 Black Board - Cash flow from Financing activities 03 Black board 2016 - Preparation of Cash Flow Statement. 05 Black Board 4th Apr
2016 18th Apr 2016
UNIT 5: MANAGEMENT REPORTING 03
1. Meaning of Management Reporting - 01 Black board and 23rd
Requisites of a Good Reporting System- PPT April Principles of Good Reporting system- 2016
Black board and Kinds of Reports - Drafting of Reports 02 PPT under different Situations.
Signativti ii>f HOD
DepsrlmenJ of CorcMnxe Government Firei C.-acis Cojrege