2120128, 1:97 AM. K L Deemed to be University Department of KLUBS — KLVZA. Course Handout 2020-2021, Even Sem (Course Title IFA Course Code 19BB12CIN L-TP-S Structure 3-1-0-0 Pre-requisite Credits 4 (Course Coordinator DURGAPRASAD NAVULLA Team of Instructors Teaching Associates ‘Syllabus :Syllabus : Introduction to Accounting — Development of Accounting — Need for Accounting — Definition ofAccounting - Objectives of Accounting — Functions of Accounting ~ Book keeping vs. Accounting - Branches of Accounting — Users of accounting information — Limitations of Accounting. Accounting Principles — Conceptsand Conventions — Double Entry Book keeping System — Single Entry system- Accounting Equation Advantages of double entry system — single entry vs double entry- Rules of Debit and Credit — Classification ofaccounts — Journal Advantages of journal - Rules of Journal — Journal entries — Ledger — Ledger posting —Balancing the Account — difference between Journal and Ledger — Trial Balance — Preparation of Trial Balance. Subsidiary books — Advantages of Subsidiary books ~ Preparation of Subsidiary books — Cash book ~ Meaningof Cash book — Features of cash book - ‘Types of Cash book — Petty ‘Cash book — Imprest System-BankReconciliation Statement — Meaning — Bank pass book — Causes of Difference between Cash book and Pass book- Advantages of Bank Reconciliation Statement — Practical Problem on BRS. Final Accounts ~ Meaning ~Objectives of Preparing Final Accounts ~ Trading Account — Profit and Loss Account - Balance Sheet ~Arrangement of Assets and Liabilities — Preparation of Final Accounts — Adjustments — Practical problems onFinal Accounts (only on Trading Concerns). ‘Text Books :RL Gupta & V.K Gupta, Fundamentals of Accounting, Sultan Chand & Sons, 2008, [Reference Books :1. Jain &Narang, Introduction to Financial Accounting, Kalyani Publishers, 2008 2. Dr.S.N.Maheswari and S.K.Maheswari,An Introduction to Accountancy, Vikas Publishing House pvt. Ltd., 2008. 3. MCShukla& TS Grewal, Financial Accounting 4. R.K.Sharma and Shashi K. Gupta, Financial Accounting 5. S KrPaul. Financial Accounting. COURSE OUTCOMES (COs): Blooms co ‘Taxonomy No Course Outcome (CO) PO/PSO Level (TL) Inde 3c ‘concepts, conventions and as s (co [Understand accounting coneepis, conventions and assumptions in |e poy the business context CO2 [Prepare BRS, balance of ledgers and preparation of trial balance. | POL 3 co3 Prepare profit & Loss account and Balance Sheet for the financial | 14 5 (CO4 | Analyze the final statements of a company Pou 4 121yamnor2t, 11 ‘COURSE OUTCOME INDICATORS (COI a7 AM Outcome] Highest] No | ETL Cort cor2 Cols cols BIL Brl-2 Understand accounting, |Understand the users ‘Need for accounting and | of accounting cor 2 Is information with development,Accounting | respect to different Functions and types of Objectives organizations Brl-2 Bie indi Understand the debit | BS Understanding the “ Apply the e and credit account accounting principles, ha for classtfying_ | aecounting rules for concepts and the business © the ledger from the coz ‘conventions. transaction for the /Joumnal entries as Understanding the al cntcy ae ‘well as trial balance. bookkeeping, accounting |! try Apply the rules of ne ae TrialBalance Under equation, classification | BRS and prepare Stand the Concept of of accounts BRS BRSStatement Brl2 Understand the BU he Bit format of TralingAccount, P cos. |3. Know the concept of | TradingAccount, ° & Land Balance final Accounts Profit and loss Sheet format for Account and Balance Rea! Organisation Sheet s Brl2 Bl3 hn Bl U Pnderstand ve Apply the Bie cos 4 ‘Understanding the 1 vad ments for Proformaof Trading, | Analyse the final ‘concept of adjustments hee oun Profit and |Pf0fitand loss accounts with for FinalAccounts Ik EcOUNtS Ata Syell ‘Account and balance |adjustments loss account as well [eno as balance Sheet PROGRAM OUTCOMES & PROGRAM SPECIFIC OUTCOMES (POs/PSOs) Po No Program Outcome po} | Core Business Knowledge Demonstrate competency in the underlying concepts, theory and tools taught in the core undergraduate curriculum. po2 |Ctitical Thinking skills Able to define, analyze and devise solutions for multifunctional business problems and issues in the areas like Marketing, Finance, Human Resources and Production, Po3 | Global Perspective Identify and analyze relevant global factors that influences decision making in International Business Perspective Tnvestigation of complex problems An ability to use research-based knowledge and research methods PO4 | including design of innovative processes, analysis and interpretation of data and synthesis of the information to obtain solutions to organizational problems POS | Application of Statistical and Analytical tools Ability to create, select and apply appropriate analytical tools, techniques and methods in the modern management activities. 2a2120128, 1:97 AM, PO6 ‘The Manager and society Ability to apply reasoning informed by the contextual knowledge to assess societal, health, safety, legal and cultural issues and the consequent responsibilities relevant to the professional management practices. PO7 Legal Environment and sustainability Ability to demonstrate the knowledge of contemporary issues in legal aspects, understanding and reporting their impact on societal and environmental contexts, leading towards sustainable organizational development through entrepreneurial orientation. Ethics & Corporate Social Responsibility An ability to apply ethical principles and commit to POS | professional ethics and responsibilities and norms of management practice. Identify and analyze ethical conflicts and social responsibility issues involving different stakeholders. Individual and Team Work An ability to perform different roles effectively as an individual and a Pos ‘member or leader in diverse teams and in multi-disciplinary streams with entrepreneurial edge. Po19 | Communication Ability to communicate effectively oral, written reports and graphical forms on complex managerial and administrative activities Project Management and Finance Ability to demonstrate knowledge and understanding of the business POLI |and operational activities and having sound knowledge in the financial aspects and applying those concepts to manage projects in multi-disciplinary environments, P12 | Lifelong Leaning An ability to recognize the need for and having the preparation and ability to engage independent and life-long learning in global context of technological and organizational change. PSOI | Graduates will develop a goal- oriented sense of business purpose pso2| Grduates will be able to excel in their chosen career by experiential learning, critical and analytical S* | thinking Ps03| Student will be able to disseminate knowledge on critical functions of managing Finance, Human * | Resources, Operations, Marketing and Systems to carn competitive advantage Pso4| Graduates will be able to exhibit Skills in the tools and techniques used for business decision-making and equip for immediate employment in their specialized do nail areas. ‘Lecture Course DELIVERY Plan: Teaching-_ Sess.No.| CO | COL Topic NelPodNe] Learning | EvaluationComponents s es ‘Methods ALM,ATTN,End Meaning of Accounting & a 1 co1|P0F |Needand Development of RI,PNol-S |ppr [Semester Exam tfome Accounting ssignment,SEM- EXAMI Tutorial ‘Accounting Functions 491 Cor ing Fu ‘ > 1 Exam,Home 2 Cor )7OF angObjestives & Book Keeping RI PageNo3-S Talk iene SEM vsAccounting PRAM col RI, Page No: 5- End Semester 3 co1 [OF | Branches of Accounting ; Talk ee SEMGEXAML Cop. |Accounting information users in Lie 1 End Semester 4 Cor] 50" different types of manufacturing |pyeeNg¢ Tk | Ean SEMGEXAML ‘company Understanding a12120121, 1:47 AM Sess.No.| CO | COT Topic NettPage Nel EvaluationComponents ‘ge ‘Methods COL, «ears ; T. Unit 1, End Semester 5 co1 $0" Limitations of Accounting Pasenor7 Tle ee SEM EXAMI 6 co} COF|Accounting Ri: Unit2,Page py, |End Semester Oly [PrinciplesUnderstanding No: 15-18 Exam,SEM-EXAML ALM,ATTN,End s C02 |COF [Concepts & T,Unit2, | ppp __ [Semester Fxam,Home 1 |ConventionsUnderstanding ‘| PageNo: 12-18, Assignment,SEM- EXAML Tutorial Single Entry vs Double 5 co2|COF|Entry&Advantages of Double |T, Unit2, | yy, —_|End Semester 1 entry system, Accounting PageNo: 20 Exam,SEM-EXAML Equation ‘The debit and credit account — | Unie 7 COL-|rulesfor classifying the p Unit 2, End Semester 10 C02) |businesstransaction for preparing |538°Nu” 22- Talk | Exam,SEM-EXAMI thejournal entry 11 [cop |CO|Joumal, Advantages of Joumal |, Unit2, yyy, [End Semester 2 |&Rules of Joumal PayeNo: 22-23 Exam,SEM-EXAMI RI, Chapter cor » Chapte End Semester 12 |c02/$F| Journal Entries BFageNo39- [Talk a SEM cEXAML COI-| Journal Entries - R2, Chater End Semester 4 C02 |, |PracticalProblems 3,Page No:4s TK | Exam,SEM-EXAML 15 |eog COF [Entries into the ledger as wellas |RI, Chapter |, {lind Semester 3_|to prepare the trial balance 3,PAge No:46_|"™ Exam,SEM-EXAMI COF-|Ledger Posting & Balancing RL, Chapter End Semester 16 (C02)5 Jaccount 3PageNoa6 | | Exam,SEM-EXAMI 19 [cop COE |Difference between Jounal |RI, Chapter 74. | End Semester 3 |&Ledger 3,Page No:56 Exam,SEM-EXAML cor... RI, Chapter End Semester 20 C02 |5 | Trial Balance 3,Page No: 63. | TK Exam,SEM-EXAM1 COI-| Trial Balance - Practical RI, Chapter End Semester 21 C02) 5 [Problems Page No: 64 | Tak Exam,SEM-EXAM1 an2120121, 1:47 AM Sess.No.| CO | COT Topic NottPage Nel EvaluationComponents ee Methods COL-|Introduetion to BRS and RI, Chapter End Semester 23 C02 | | Application sPage 129 TK | Exam,SEM-EXAM1 24 C02 COI-|Rules for Preparation of BRS RI, Chapter Talk End Semester "02/3" |withCash Book and Pass Book _ |5,Page No: 133 Exam,SEM-EXAML 25 02 || practical Problems on BRS Chapters;Page [Tak [Ett Semester 3 ° aa Exam,SEM-EXAM1 'No:135-137 COL RL, Chapter End Semester 26 Coz 3 Practical Problems on BRS 5,Page No:136 Talk Exam,SEM-EXAMI |ALM,ATTN,End col T, Chapter Semester Exam,Home 28 [co3/S° linoduetion o Subsidiary Books |Fpsne'Nergs \PPT | Atureneren SMEs EXAN2, Tutorial 103 COk __ |T, Chapter End Semester 29, [c03/{°F [Preparation of Subsidiary Books |j7p,MeN gg PPT ST nao ALM,ATTN,End COI-| Introduction Cash Book and RO, Chapter Semester Exam,Home 32 co3 4,Page PPT 1 |Typesof Cash Books Kine Assignment, SEM- EXAM2,Tutorial cor RI, Chapter End Semester 33, C03 1 ‘Cash Book - Practice Problems 4,Page Num 52 PPT Exam,SEM-EXAM2 35 C03 COI-|Three Column Cash Book- RI, Chapter PPT End Semester ~ 2 Practical Problems 4,Page No:59 Exam,SEM-EXAM2 COI-|Three Column Cash Book- RI, Chapter End Semester 36 |C03)2 [Practical Problems 4.62 Talk _|Exam,SEM-EXAM2 COI-| The petty cash book & R2, End Semester 37 CO3|9 lImprestSystem Chapters.35 TK | exam,SEM-EXAM2 R2, Chapter cor End Semester 38 C03 3 Introduction to Final Accounts eae Num Talk /Exam,SEM-EXAM2 cor . RI, Chapter End Semester 40 C03 3 Format of Balance Sheet 6 Page No:162 Talk ‘Exam,SEM-EXAM22120121, 1:47 AM Sess.No.| CO |COT Topic NettPage Nel EvaluationComponents ‘ge ‘Methods cot. R2, Chapter End Semester 41 [c03/$° |Problems on Balance Sheet | ES UNETSL Talk ee SEMLEXAM2 ALM,ATTN,End col T, Unit6, Semester Exam,Home 42 [c03/$°F Problems on Balance Sheet IN 4s [Talk EXAM2,Tutorial ALM,ATTNEnd cor Semester Exam, Home 43 [cod FOF Introduction to Adjustments Talk heen SEM EXAM2, Tutorial SESSION NUMBER : | Lecture Session wise Teaching - Learning Plan Session Outcome: 1 Meaning of Accounting & Needand Development of Accounting, Teaching- ‘Active Time(min) Topic BIL) Learning | Learning Methods | Methods - NOT 10 Attendance 1 |Talk APPLICABLE 20 Meaning of Accounting & Needand Development of 1 per Group Accounting Discussion 20 Discussion and Q&A 1 |ppr Group iscussion SESSION NUMBER : 2 Session Outcome: 1 Accounting Functions andObjectives & Book Keeping vsAccounting Teaching- ‘Active Time(min) Topic BIL) Learning | Learning Methods | Methods -=NOT 10 Attendnace 1 Talk APPLICABLE ‘Accounting Functions andObjectives & Book Keeping . (One minute 20 1 /Talk vsAccounting paper 20 Discussions and Q&A 1 |Talk One minute paper SESSION NUMBER2120121, 1:47 AM. Session Outcome: 1 Branches of Accounting Teaching- ‘Time(min) Topic BTL| Learning Learning Methods Methods --NOT 10 Attendnace 1 Talk APPLICABLE 20 Branches of Accounting 2 \Talk One minute paper 20 Discussions, Q&A 2 |Talk ‘One minute paper SESSION NUMBER : 4 Session Outcome: 1 Accounting information users indifferent types of manufacturingcompany Understanding Teaching- | Active ‘Time(min) Topic BTL| Learning | Learning Methods | Methods 10 Attendance 1 | talk (One minute paper D0 ‘Accounting information users indifferent types of > ram (One minute manufacturingeompany Understanding paper 20 Discussions, Q&A. 2 |\Talk One minute paper SESSION NUMBER : 5 Session Outcome: 1 Limitations of Accounting Teaching- | Active Time(min) Topic BTL| Learning | Learning Methods Methods 10 Attendnace 1 | Talk (One minute Paper 20 Limitations of Accounting 1 talk One minute paper 20 Discussions Q&A 1 |Talk (One minute paper SESSION NUMBER : 6 Session Outcome: 1 Accounting PrinciplesUnderstanding Teaching- ‘Active ‘Time(min) Toy BTL) Learning | Learning Methods Methods ~-NOT 10 Attendance 1 Talk APPLICABLE. a12120128, 1:47 AM, 20 Accounting PrinciplesUnderstanding 2 |Talk ‘One minute paper 20 Discussion, Q&A 2 | Talk One minute paper SESSION NUMBER : 8 Session Outcome: 2 Concepts & ConventionsUnderstanding ‘Teaching- ‘Aetive Time(min) Topic BTL| Learning | Learning Methods Methods --NOT 10 Attendance 1 Talk APPLICABLE 20 Revision, Concepts & ConventionsUnderstanding 1 |pPr eens 20 Discussion, Q&A 1 |pPT ‘One minute paper SESSION NUMBER : 9 Session Outcome: 2 Single Entry vs Double Entry& Advantages of Doubl Je EntrySystem, Accounting Equation ‘Teaching- ‘Time(min) Topic BTL) Learning Methods 10 Attendance 1 Talk APPLICABLE 20 Single Entry vs Double Entry&Advantages of Double |) gay. ‘One minute EntrySystem, Accounting Equation paper 20 Discussions, Q&A. 1 | Talk One minute paper SESSION NUMBER : 10 Session Outcome: 2 The debit and credit account rulesfor classifying the businesstransaction for preparing thejournal entry Teacl ‘Active ‘Time(min) Topic BTL) Learning | Learning Methods | Methods 10 Attendance 1 |Talk (One minute paper ‘The debit and credit account rulesfor classifying the ‘One minute 20 f 1 Talk businesstransaction for preparing thejournal entry paper 20 Discussions, Q&A 1 |Talk ‘One minute paper SESSION NUMBER : 112120128, 1:97 AM. Session Outcome: 2 Journal, Advantages of Journal &Rules of Journal Teaching- ‘Active ‘Time(min) Topic BTL| Learning | Learning Methods Methods 10 ‘Attendnace 1 Talk Cee on (Group 20 Joumal, Advantages of Journal &Rules of Journal 2 (Talk roe on 20 Discussions, Q&A. 2 \Talk Fee on SESSION NUMBER : 12 Session Outcome: 2 Journal Entries ‘Teaching- ‘Active ‘Time(min) Topic BTL| Learning | Learning Methods | Methods 10 Attendance 1 Talk torte 20 Journal Entries 3 |Talk Cree on 20 Discussions 3 |Talk SOUP on SESSION NUMBER : 14 Session Outcome: 2 Journal Entries -PracticalProblems ‘Teaching- | Active Time(min) Topic BTL| Learning | Learning Methods | Methods 10 Attendance 1 frank Discusion 20 Journal Entries - PracticalProblems 3 {rank cmernnte 20 Discussions, Q&A 3. |Talk ons minute SESSION NUMBER : 15 Session Outcome: 2 Entries into ledger as well as toprepare the tral balance Teaching- ‘Active ‘Time(min) Topic BTL) Learning | Learning Methods Methods 10 ‘Attendnace 1 Talk Fre on _ ; (Group 20 Entries into ledger as well as toprepare the trial balance 3 Talk Ree son2120128, 1:47 AM, 20 Discussions, Q&A Talk Group Discussion SESSION NUMBER : 16, Session Outcome: 2 Ledger Posting & Balancing theAccount Teaching- | Active ‘Time(min) Topic BTL| Learning | Learning Methods | Methods |--- NOT 10 Attendance 1 Talk APPLICABLE 20 Ledger Posting & Balancing theAccount 3 |Talk One minute paper 20 Discussions, Q&A 3 | Talk One minute paper SESSION NUMBER : 19 Session Outcome: 2 Difference between Journal &Ledger Teaching- | Active Time(min) Topic BTL| Learning | Learning Methods Methods --NOT 10 Attendance 1 Talk APPLICABLE 20 Difference between Journal &Ledger 3. |Talk ‘One minute paper 20 Discussion, Q&A 3 |Talk ‘One minute paper SESSION NUMBER : 20 Session Outcome: 2 Trial Balance ‘Teaching- ‘Active ‘Time(min) Topic BIL) Learning | Learning Methods | Methods |--- NOT 10 Attendance 1 Talk APPLICABLE 20 Trial Balance 3 (Talk ‘One minute paper 20 Discussion, Q&A 3 Talk One minute paper SESSION NUMBER : 21 Session Outcome: 2 Trial Balance - Prat so2120128, 1:47 AM, ‘Time(min) Topic BTL| Teaching- Active Learning | Learning ‘Methods Methods —-NOT 10 Attendance 1 {Talk APPLICABLE 20 ‘Trial Balance - Practical Problems 3 \Talk Group iscussion 20 Discussions, Q&A 3 |Talk Group Discussion SESSION NUMBER : 23 Session Outcome: 2 Introduction to BRS andApplication Teaching- ‘Active ‘Time(min) Topic BTL) Learning | Learning Methods | Methods -- NOT 10 Attendnace 1 {Talk APPLICABLE 20 Introduction to BRS andApplication 3 Talk Group Discussion 20 Discussion, Q&A 3. Talk Group iscussion SESSION NUMBER : 24 Session Outcome: 2 Rules for Preparation of BRS withCash Book and Pass Book ‘Teaching- Active ‘Time(min) Topic BTL) Learning | Learning Methods Methods —-NOT 10 Attendance 1 {Talk APPLICABLE Rules for Preparation of BRS withCash Book and Pass ‘One minute 20 1 {Talk Book paper 20 Discussions, Q&A 1 |Talk ‘One minute paper SESSION NUMBER : 25 Session Outcome: 2 Practical Problems on BRS, Teaching- ‘Active ‘Time(min) Topic BIL Learning Methods | Methods -- NOT 10 Attendance 1 {Talk APPLICABLE nan2120128, 1:47 AM, 20 Practical Problems on BRS 3 Talk Group Discussion 20 Discussions, Q&A 3 | Talk Se iscussion SESSION NUMBER : 26 Session Outcome: 2 Practical Problems on BRS ‘Teaching- ‘Time(min) Topic BTL) Learning | Learning Methods Methods --NOT 10 Attendnace 1 Talk ‘APPLICABLE 20 Practical Problems on BRS 3 Talk One minute paper 20 Discussions, Q&A. 3 Talk ‘One minute paper SESSION NUMBER : 28 Session Outcome: 3 Introduction to Subsidiary Books ‘Teaching- ‘Active ‘Time(min) Topic BTL| Learning | Learning Methods | Methods |--- NOT 10 Attendance 1 Talk APPLICABLE 20 revision, Introduction to Subsidiary Books 1 {Talk ‘One minute paper 20 Discussion and Q&A 2 | Talk One minute paper SESSION NUMBER : 29 Session Outcome: 3 Preparation of Subsidiary Books ‘Teaching- Active ‘Time(min) Topic BTL| Learning | Learning Methods Methods —- NOT 10 Attendance 1 Talk ‘APPLICABLE |--- NOT 20 Preparation of Subsidiary Books 1 PPT APPLICABLE = NOT 20 Discussions, Q&A 1 per. APPLICABLE yet2120128, 1:97 AM. SESSION NUMBER : 32 Session Outcome: 3 Introduction Cash Book and Typesof Cash Books Teaching- ‘Active ‘Time(min) Topic BTL ‘Learning Methods Methods --NOT 10 Attendance 1 /Talk APPLICABLE 20 Introduction Cash Book and Typesof Cash Books 2 (PPT ners 20 Discussions, Q&A 2 |ppr ‘One minute paper SESSION NUMBER : 33 Session Outcome: 3 Cash Book - Practice Problems Teaching- | Active ‘Time(min) Topic BIL) Learning | Learning Methods | Methods --- NOT 10 Attendance 1 PPT APPLICABLE 20 Cash Book - Practice Problems 2 per Group Discussion 20 Discussions, Q&A 2 [PPT ee iscussion SESSION NUMBER : 35 Session Outcome: 3 Three Column Cash Book-Practical Problems Teaching- ‘Time(min) Topic BTL Learning Methods Methods —-NOT 10 Attendance 1 Talk APPLICABLE 20 ‘Three Column Cash Book-Practical Problems 2 \Talk omens 20 Discussions, Q&A 2 |Talk ‘One minute paper SESSION NUMBER : 36 Session Outcome: 3 Three Column Cash Book-Practical Problems ‘Time(min) Topic BIL] Teaching- Active Learning | Learning Methods | Methods2120128, 1:47 AM, '--- NOT 10 Attendance 1 Talk APPLICABLE 20 ‘Three Column Cash Book-Practical Problems 2 |Talk om minute 20 Discussions and Q&A 2 |Talk One minute paper SESSION NUMBER : 37 Session Outcome: 3 The petty cash book & ImprestSystem Teaching- | Active Time(min) Topic BTL) Learning | Learning Methods Methods --NOT 10 ‘Attendance 1 Talk APPLICABLE 20 ‘The petty cash book & ImprestSystem 2 Talk rae 20 Discussions, Q&A 2 |Talk ‘One minute paper SESSION NUMBER : 38 Session Outcome: 3 Introduction to Final Accounts ‘Teaching- ‘Active ‘Time(min) Topic BTL| Learning | Learning Methods | Methods |--- NOT 10 Attendance 1 Talk APPLICABLE 20 Introduction to Final Accounts 3 Talk ‘One minute paper 20 Discussions, Q&A. 3 Talk One minute paper SESSION NUMBER : 40 Session Outcome: 3 Format of Balance Sheet Teaching- | Active Time(min) Topic BTL| Learning | Learning Methods Methods --- NOT 10 [Attendance 1 Talk ‘APPLICABLE 20 Format of Balance Sheet 3. |Talk One minute paper 20 Discussions, Q&A 3. (Talk ‘One minute saat2120128, 1:47 AM, paper SESSION NUMBER : 4) Session Outcome: 3 Problems on Balance Sheet ‘Teaching- ‘Active ‘Time(min) Topic BIL) Learning | Learning Methods | Methods |--- NOT 10 Attendance 1 Talk APPLICABLE 20 Problems on Balance Sheet 3 Talk One minute paper 20 Discussions, Q&A. 3. Talk One minute paper SESSION NUMBER : 42 Session Outcome: 3 Problems on Balance Sheet Teaching- | Active Time(min) Topic BIL) Learning | Learning Methods Methods -- NOT 10 Attendance 1 /Talk APPLICABLE 20 Problems on Balance Sheet 3 \Talk Group Discussion 20 Discussions, Q&A 3 |Talk Group Discussion SESSION NUMBER : 43 Session Outcome: 4 Introduction to Adjustments. Teaching- ‘Active ‘Time(min) Topic BTL| Learning Learning Methods | Methods —- NOT 10 Attendnace 1 Talk APPLICABLE 20 Revision, Introduction to Adjustments, 1 Talk One minute paper 20 Discussion and Q&A 1 |Talk One minute paper ‘Tutorial Course DELIVERY Plan: List of Experiments supposed to finish in Open Lab Sessions: 16212120121, 1:47 AM Lab session List of Experiments CO-Mapping no 7 | Accounting Prineiples col 13, Journal Entries - Problems practice co2 17__Ledger Posting and Practical Problems co2 18 | Practical problems in Ledger Postings co2 30___| Preparation of Subsidiary Books - Problems Practice C03 48 | Application of Adjustments in Final Accounts co4 ‘Tutorial Session wise Teaching — Learning Plan SESSION NUMBER :7 Session Outcome: 1 Accounting Principles Active ‘Time(min) Topic BTL| Learning | Learning Methods: Methods 10 ‘Attendance 2 \Talk One minute paper 20 Practicing Accounting Principles 2 \Talk One minute paper 20 Discussions and Q&A 2 Talk One minute paper SESSION NUMBER : 13 Session Outcome: 2 Journal Entries - Problems practice ‘Teaching- ‘Active ‘Time(min) Topic BTL| Learning | Learning Methods | Methods |--- NOT 10 Attendance 1 Talk APPLICABLE —NOT 20 Journal Entries - Problems practice 3 |Talk APPLICABLE |--- NOT 20 Discussions, Q&A 3, Talk APPLICABLE SESSION NUMBER : 17 r622120128, 1:97 AM. Session Outcome: 2 Ledger Posting and Practical Problems Teaching- Time(min) Topic BTL) Learning Learning Methods Methods —-NOT 10 Attendnace 1 Talk APPLICABLE 20 Ledger Posting and Practical Problems 3 Talk me . iscussion 20 Discussions, Q&A 3 Talk Group Discussion SESSION NUMBER : 18 Session Outcome: 2 Practical problems in Ledger Postings Teaching- Active ‘Time(min) Topic BIL| Learning | Learning Methods | Methods |--- NOT 10 Attendnace 1 Talk APPLICABLE 20 Practical problems in Ledger Postings 3. Talk One minute paper 20 Discussions, Q&A 3 | Talk One minute paper SESSION NUMBER : 30 Session Outcome: 3 Preparation of Subsidiary Books - Problems Practice Teaching- Active ‘Time(min) Topic BTL. a ‘Learning Methods Methods —-NOT 10 Attendance 1 Talk APPLICABLE —- NOT 20 ‘Preparation of Subsidiary Books - Problems Practice 1 Talk APPLICABLE - NOT 20 Preparation of Subsidiary Books - Problems Practice 1 Talk APPLICABLE SESSION NUMBER : 48 Session Outcome: 4 Application of Adjustments in Final Accounts ‘Time(min) Topie BIL] Teaching- ‘Active Learning | Learning wre2120128, 1:47 AM, ‘Methods Methods —-NOT 10 Attendance 1 Talk APPLICABLE, --- NOT 20 Application of Adjustments in Final Accounts 1 Talk APPLICABLE, NOT 20 Application of Adjustments in Final Accounts 1 Talk APPLICABLE, Practical Course DELIVERY Plan: NO Delivery Plan Exists Practical Session wise Teaching — Learning Plan No Session Plans Exists Skilling Course DELIVERY Plan: NO Delivery Plan Exists Skilling Session wise Teaching — Learning Plan No Session Plans Exists WEEKLY HOMEWORK ASSIGNMENTS/ PROBLEM SETS/OPEN ENDEDED PROBLEM-SOLVING EXERCISES ete: Assignment | Assignment i ‘Type No Topic Detail co Week| (COURSE TIME TABLE: Hour 1 2 3 4 5 6 7 8 9 Day | Component Theory | | __|VSI — - S |= |= Tutorial ‘Mon| ‘Lab Skilling — [|= = 5 — — |= = Theory [— [— | V-S2 V-S1 Tutorial ‘Tue Lab — i- i- — -- = — |= |= Skilling Theory wealtwerial [= [= [= 5 ~ ~ - i Lab - i — - = — [= Skilling Thu Theory (= V-S1 = = = Tutorial [— [— | ~ = = a sat‘208, 1:97 AM Lab Skilling Theory Tutorial Lab Skilling Theory Tutorial Lab Skilling Theory Tutorial Lab ~ |= |= — - = i | Skilling Sat REMEDIAL CLASSES: Supplement course handout, which may perhaps include special lectures and discussions that would be planned, and schedule notified according SELF-LEARNING: Assignments to promote self-learning, survey of contents from multiple sources. S.no Topics co ALM References/MOOCS DELIVERY DETAILS OF CONTENT BEYOND SYLLABUS: Content beyond syllabus covered (if any) should be delivered to all students that would be planned, and schedule notified accordingly. S:no| Advanced Topics, Additional Reading, Research | Go ‘ALM References/MOOCS Papers and any EVALUATION PLAN: Evaluation Evaluation i Assessment | Duration ‘Type Component Weightage/Marks Dates (Hours) |CO1/CO2)/CO3|CO4 End ‘Semester Weightage /40 10/10 |10 10 Summative |End Semester Exam 180 Evaluation Max Marks |100 25 |2s |25 |2s ‘Total= 40 % In Semester |Home Assignment | Weightage_|5 120 1.25 [1.25 [1.25 [1.25 Formative | and Textbook Max Marks |20 5 5 5 5 s922120121, 1:47 AM, Evaluation |ALM Weightage [10 120 25 [28 |25 |25 Total 25 % Max Marks [20 s [s |s_ |s Attendance Weightage [5 0 1.25 [1.25 [1.25 [1.25 [Max Marks [5 1.25 [1.25 [1.25 [1.25 Tutorial Weightage [5 bo 1.25 [1.25 [1.25 [1.25 Max Marks [20 s|s |s |s ; Weightage [17.5 8.75 [8.75 In Semester | semester in Exam-l 120 Summative [nn [Max Marks [50 25 [25 Evaluation Weightage [175 8.75 [8.75 35 % [Semester in Examell 120 Total= 35 % |Semester In Examelt Vvtax Marks |50 2525 ATTENDANCE POLICY: Every student is expected to be responsible for regularity of his/her attendance in class rooms and laboratories, to appear in scheduled tests and examinations and fulfill all other tasks assigned to hinvher in every course In every course, student has to maintain a minimum of 85% attendance to be eligible for appearing in Semester end examination of the course, for cases of medical issues and other unavoidable circumstances the students will be condoned if their attendance is between 75% to 85% in every course, subjected to submission of medical certificates, medical case file and other needful documental proof to the concerned departments DETENTION POLICY : In any course, a student has to maintain a minimum of 85% attendance and In-Semester Examinations to be eligible for appearing to the Semester End Examination, failing to fulfil these conditions will deem such student to have been detained in that course. PLAGIARISM POLICY : Supplement course handout, which may perhaps include special lectures and discussions ‘COURSE TEAM MEMBERS, CHAMBER CONSULTATION HOURS AND CHAMBER VENUE DETAILS: Supplement course handout, which may perhaps include special lectures and discussions Delivery Sections} Chamber ee a Chamber | Signature Name of Faculty | Component | of |Consultation| 0 ineutfarency | Consultation | of Course of Faculty |Faculty| Day (s) ‘ay Room No: | faculty: DURGAPRASAD NAVULLA L iMa | - - - DURGAPRASAD NAVULLA T IMA - : - GOVINDARAJAN ARUMUGAM eMA - : ° GOVINDARATAN ARUMUGAM |! 2MA - - - GENERAL. INSTRUCTIONS 20121‘2701 1:47 AM Students should come prepared for classes and carry the text book(s) or material(s) as preseribed by the Course Faculty to the class. NOTICES Most of the notices are available on the LMS platform, All notices will be communicated through the institution email. Alll notices concerning the course will be displayed on the respective Notice Boards, Signature of COURSE COORDINATOR (DURGAPRASAD NAVULLA) Signature of Department Prof. Incharge Academics & Vetting Team Member Department Of KLUBS HEAD OF DEPARTMEN’ Approval from: DEAN-ACADEMICS (Sign with Office Seal) [object HTMLDivElement]