UNIT PLAN – CBSE SECTION

Name of the Teacher: Bhumika Shah

Subject: Accountancy Grade: XII
No of classes/periods required to complete the unit: 47
Date: 01/07/2021 Unit Title / Chapter Name: Accounting for Companies

CONTENT TO BE GAUGING PRIOR LEARNING OBJECTIVES

COVERED UNDER THE KNOWLEDGE (Details of FOR THIS UNIT
SAID UNIT / CHAPTER activity that will be
done to gauge students
(add more rows if
previous understanding
needed)
about the specific
topic/concept)
1. Share and share capital: 1. Project report on 1. Student will be able to state
nature and types. Accounting comprehensive problem of a the meaning of share and share
for share capital: issue and company capital and differentiate
allotment of equity shares, between equity shares and
private placement of shares, preference shares and
Employee Stock Option Plan 2. revision of assets and different types of share capital.
(ESOP). Public subscription of liabilities along with golden Explain the accounting
shares - over subscription and rules of accounting treatment of share capital
under subscription of shares; transactions regarding issue of
issue at par and at premium, shares. Develop the
calls in advance and arrears 3. revision of financial understanding of accounting
(excluding interest), issue of statements of companies treatment of forfeiture and re-
shares for consideration other issue of forfeited shares.
than cash. Accounting
treatment of forfeiture and re-
issue of shares.

2. Accounting treatment of 2. They will be able to describe

forfeiture and re-issue of the presentation of share
shares. Accounting for capital in the balance sheet of
Debentures- Debentures: Issue the company. Explain the
of debentures at par, at a accounting treatment of
premium and at a discount. different categories of
Issue of debentures for transactions related to issue of
consideration other than cash; debentures. State the meaning
Issue of debentures with terms of redemption of debentures
of redemption; debentures as

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collateral security-concept,
interest on debentures

3. Redemption of debentures: 3. Develop the understanding

Lump sum, draw of lots and of accounting treatment of
purchase in the open market transactions related to
(excluding ex-interest and cum- redemption of debentures.
interest). Creation of
Debenture Redemption
Reserve. Note: Related
sections of the Indian
Companies Act, 2013 will
apply."

MAPPING OF COMPETENCIES / ATTRIBUTES

(highlight the relevant ones in YELLOW)

Competencies (21st Century Skills) CBSE Attributes

Critical Thinking • Responsible

Communication • Confident

Collaboration • Engaged

Creativity • Innovative

• Reflective

RESOURCES TO BE USED VOCABULARY / KEYWORDS THAT WILL BE

(including web-based
resources)
Add more rows if needed
1. Different e-learning platform e-
content- Text, Video Lectures, Sway.
INTRODUCED TO STUDENTS DURING THIS
UNIT
1.Shares & Share capital
2. debentures and redemption of debentures

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 3.forfeiture and reissue of shares

TEACHING / LEARNING LEARNING ENGAGEMENTS/ACTIVITIES PLANNED

STRATEGIES THAT FOR ACTIVE LEARNING
WOULD BE USED FOR
THIS UNIT
1.Enhanced Lecture Looking into financial statement of real-life companies and their
listing on stock exchange.

2. Questioning and Discussion Understanding the difference between face value and price of
shares listed on stock exchange (real life company’s examples)

3. Problem-Based Learning

CLASSROOM ASSIGNMENTS / ASSESSMENT PLANNED FOR THIS UNIT

HOMEWORK (homework tasks /
worksheets to be enclosed with
this plan)
1.Solving Exercises and illustration Type of Assessment (Formative / Peer / Self /
Summative):

Peer,Self
2.

3. Details of Assessment Planned (as stated above):

MCQ and Problem solving

4.

PRACTICALS (for Science and Computer Science subjects only)

1.

2.

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 3.

4.

Principal/Supervisor/Coordinator Feedback:

SELF-REFLECTION: What were the most effective elements of the unit? Why?
What were the least effective elements of the unit? Why?
If I were to repeat the unit what would I change? How could I improve?
(TO BE FILLED IN AFTER THE SAID UNIT HAS BEEN COMPLETED)

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