Course Work

For Session 2012-2013

Even Semester

Content:
1) Cost Accounting BCP 402 Class B-Com (P) Semester 4th
2)
Computerized Financial Accounting BCP 203 Class B Com (P) Semester 2nd
3)
Managerial Accounting MCM 205 Class Bsc MCM Semester 2nd
4) Income Tax BCP-403 Class B-Com (P) Semester 4th

Submitted
BHAVUK MAHINDRU
30th January 2013

COST ACCOUNTING BCP 402

CLASS B-com (P)

SEMESTER 4th
FACULTY BHAVUK MAHINDRU
Sr.No Topic

No Of
Lecture

Method

2
3
2

Writeboard
Writeboard
Writeboard

3
2
2
3
2
2

Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard

Unit
1
Meaning And Nature Of Cost Accounting
Cost Concept And Classification
Method And Techniques And Accounting For
Material
Concept And Techniques Of Material Control
Pricing Of Material Issues
Accounting Of Labour
Method Of Wage Payments
Labour Turnover
Idle Time And Over Time.
Unit
2
Overheads Classification, Allocation And
Apportionment
Operating Costing
Job Costing
Batch Costing
Contract Costing
Process Costing
Activity Based Costing
Joint And By Product Costing

2
2
1
2
2
2
2

Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard

Practise

Writeboard

TOTAL

Writeboard

39

COMPUTERIZED FINANCIAL ACCOUNTING BCP 203

CLASS B COM (P)
SEMESTER 2ND
FACULTY BHAVUK MAHINDRU
S.No

Topic

Lecture
s

Method

1.5

Computerised Accounting: Its Meaning, Features, Limitations And

Advantages
Advantages Of Manual Accounting Versus Computerised
Accounting
Fundamental Aspects,

Modules And Auditing Of Computerised Accounting

Development Of Computerised Accounting System

Computer Programmes For Accounting

Methods Of System Development,

Writeboar
d
Writeboar
d
Writeboar
d
Writeboar
d
Writeboar
d
Writeboar
d
Writeboar

Unit
1
1
2

.5
1

8
Unit
2
1
2
3

4
5
6

BRS In Computerised System

d
Writeboar
d

Application Of Latest Tally: Company Creation, Configuring Tally

Creating Masters
Accounting Vouchers In Tally
a. Contra Voucher
b. Payment Voucher
c. Receipt Voucher
d. Credit Notes
e. Debit Notes
f. Journal Voucher
g. Purchase Voucher
h. Sales Voucher
i. Memorandum Voucher
j. Optional Voucher
k. Post Dated Vouchers
Alteration
Deletion And Printing Of Vouchers
Cheque Printing. Accounting Report Display In Tally:
Balance Sheet, Profit And Loss Account, Trial Balance
Practise

1
1
1
1
1
1
1
1
1
1
1
1
1
1
2
2
2

LAB
LAB
LAB
LAB
LAB
LAB
LAB
LAB
LAB
LAB
LAB
LAB
LAB
LAB
LAB
LAB
LAB

4
37

LAB

MANGERIAL ACCOUNTING MCM 205

CLASS BSc MCM

SEMESTER 2ND
FACULTY BHAVUK MAHINDRU

S.N
o
Sec
a

Topic

No Of
Lectures

Method
Writeboard

Introduction Of Accounting
Scope Of Accounting
Accounting Concept
Principal And Standard
Accounting Cycle
Journalisation
Subsidiary Books
Ledger Posting
Preparation Of Trial Balance
Rectification Of Error

Classification Of Capital And Revenue

Fixed Asset And Depreciation Of Accounting
Preparation Of Final Accounts
Manufacturing Accounting
Trading Accounting
Profit And Loss Accounting
Balance Sheet With Adjustment
Reports To Annexed

1
2

1
1
2
2
2
2

Sec
b

4
1

Sec
c
Cost Accounting Objective
Cost Concept And Classification
Preparation Of Cost Sheet
Material Cost Accounting
Perpetual Inventory Control
Inventory Valuation
EOQ
ABC Analysis
Reconciliation Of Financial And Cost Accounting

3
1

Sec
d
Introduction Of Budgeting And Budgetary
Control
Performance Budgeting
Classification Of Budget
Standard Costing And Variance Analysis
Cost Volume Profit Analysis
Management Accounting For Decision Making
And Control
EVA And Performance Measurement.

Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard
Writeboard

2
2
2
2

Writeboard
Writeboard
Writeboard
Writeboard
Writeboard

Writeboard

35

INCOME TAX BCP-403

CLASS B-com (P)

SEMESTER 4th
FACULTY BHAVUK MAHINDRU
S.No

Topic

Unit
1
1

Definitions

Basis Of Charge

Determination Of Residential Status

Capital And Revenue

Exempted Incomes

Computation Of Income From Salaries

House Property

Profit And Gains From Business And Profession

Unit
2
1

Capital Gains,

Income From Other Sources

Set Off And Carry Forward Of Losses

Income Of Other Persons To Be Included In Assessees Total

Income
Deduction Out Of Gross Total Income

Computation Of Total Income With Regard To Income Of

Individual
Partnership And HUF

Assessment Of Companies

Practices

Total

40

5
6

Lecture
s

Method

Writeboar
d
Writeboar
d
Writeboar
d
Writeboar
d
Writeboar
d
Writeboar
d
Writeboar
d
Writeboar
d
Writeboar
d

Writeboar
d
Writeboar
d
Writeboar
d
Writeboar
d
Writeboar
d
Writeboar
d
Writeboar
d
Writeboar
d