GOVERNMENT OF KARNATAKA

DEPARTMENT OF COLLEGIATE EDUCATION

.GOVERNMENT FIRST GRADE COLLEGE HALEBEEDU

LESSON PLAN FOR THE ACADEMIC YEAR 2022-23(ODD SEMESTER)

Programme : Bachelor of Commerce (B.com)

Paper / Course :Management Principles and Application
Class : I B.com(NEP)
Semester : First Semester

Total hours: 50

SL No. of Methodology
No. Content Covered Hours /pedagogy Date Initia
l
Unit : 1
1 Concept of management 2 Black
board/
Lecture/PPT
2 Introduction of management 1 Black
board/
Lecture/PPT
3 Definition, characteristics of 1 Black
management. board/
Lecture/PPT
4 Difference between 1 Black
Management and board/
Administration, Lecture/PPT
5 Functions of management. 2 Black
board/
Lecture/PPT
6 Seminar by students 1 Black
board/
Lecture/PPT
7 Unit Test (QUIZ) 1 Black
board/
Lecture/PPT
Total hours (A) 9

Unit : 2
8 Planning: Meaning and 2 Black
Definitions-Nature and board/
Characteristics of Planning Lecture/PPT
9 Importance and Benefits of 2 Black
Planning board/
 Lecture/PPT
10 Steps in Planning 2 Black
board/
Lecture/PPT
Types of Planning 2 Black
board/
Lecture/PPT
11 Limitations of Planning – 1 Black
Decisions making concept board/ PPT
12 Unit Test 1 Offline
Total hours (B) 10
Unit : 3
13 Organizing: Meaning and 2 Black
Definitions- board/
Lecture/PPT
Principles of Organizations- 2 Black
14 Formal Vs Informal board/
Organisation Lecture/PPT
15 Types of Planning-Limitations 2 Black
of Planning board/
Lecture/PPT
16 Decision Making concept 2 Black
board/
Lecture/PPT
21 Unit test 2 Offline
Total hours (C) 10

Unit : 4
Leadership – concept, meaning 1 Black
22 and importance board/
Lecture/PPT
23 Leadership style in 2 Black
organization board/
Lecture/PPT
Concept of motivation and its 2 Black
24 importance in organization board/
Lecture/PPT
25 Different motivational theories 2 Black
- Maslow,Herzberg’s theory, Mc board/
gregor’s theory X and Y. Lecture/PPT
26 Seminar by students (Tutorial 1 Black
class) board/ PPT
27 Unit test 1 Offline
Total hours (D) 9

Unit : 5
Controlling- meaning, 2 Black
definition and importance of board/
 28 controlling Lecture/PPT
Techniques of control, PERT, 2 Black
29 CPM, JIT, budgetary control, board/
standard costing, Lecture/PPT
30 Co-ordination, principles of co- 2 Black
ordination, board/
Lecture/PPT
31 Management audit. 1 Black
board/
Lecture/PPT
32 Seminar by students (Tutorial 1 Black
class) board/ PPT
33 Unit test 1 Offline
Total hours (E) 9

Internal assessment
42 C1 Test 1
43 C2 test 1
44 Total hours (G) 2
Total hours ( A+B+C+D+E+F+G) 50
Submission of IA Marks
(IA marks considered the performance of the
student in Unit, C1,C2 Test, Assignment,
seminar, group discussion, attendance and
behaviour in the class room as well as college)

Signature of Faculty Signature of HOD Principal

Programme : Bachelor of Commerce (B.com)

Paper / Course : FINANCIAL ACCOUNTING-I
Class : I B.com(NEP)
Semester : 1 ST Semester

Total hours: 54

SL No. of Methodology
No. Content Covered Hours /pedagogy Date Initial
Unit : 1 –Introductions to Financial Accounting
1 Meaning , Definitions and 1 Black
Scope of Accounting board/
Lecture/PPT
2 Objectives of Accounting – 1 Black
Functions of Accounting board/
Lecture/PPT
3 Branches of Accounting – 1 Black
Accounting – Accounting board/
Principals-Accounting concepts Lecture/PPT
4 Conventions –Accounting 1 Black
Standard: Meaning board/
Lecture/PPT
5 Objectives-Indian Accounting 2 Black
Standard, IND AS ,IFRS - board/
Lecture/PPT
6 Distinctions between IND AS 2 Black
and IFRS board/
Lecture/PPT
7 Solving previous year question 1 Black
papers. board/
Lecture/PPT
8 Case study analysis by 1 Black
students( with present board/
perspective ) Lecture/PPT
9 Unit test (Quiz) 1 Black
board/
Lecture/PPT
Total hours (a) 12

Unit : 2 – Accounting for Hire Purchase System

10 Meaning-Features of Hire 1 Black
Purchase system board/
Lecture/PPT
11 Features of Hire purchase 1 Black
system board/
Lecture/PPT
12 Calculation of interest under 1 Black
different method board/
 Lecture
13 Ascertainment of cash price of 2 Black
an asset board/
Lecture
14 Repossession(Theory ONLY) 1 Black
board/
Lecture/PPT
15 Problems on hire Purchase 1 Black
system(asset accrual method board/
Only) Lecture/PPT
16 Solving problems on Hire 1 Black
purchase system board/
Lecture
17 Solving problems Solving 1 Black
problems on Hire purchase board/
system Lecture
18 Solving previous year question 2 Black
paper problems regarding Hire board/
purchase system Lecture
19 Case study analysis by 1
students( with present
perspective )
20 Unit test 1 Offline
Total hours (b) 13

Unit :3 -Accounting for Installment System

21 Meaning –Features of 1 Black
installment system board/
Lecture/PPT
22 Difference between hire 1 Black
purchase and Instalment board/
sytem Lecture/PPT
23 Solving problems on 2 Black
instalment system board/
Lecture
24 Solving problems on 2 Black
instalment system board/
Lecture
25 Solving previous year question 2 Black
paper problems regarding board/
Instalment system Lecture
26 Case study analysis by 1 Black
students( with present board/ PPT
perspective )
27 Unit test 1 Offline
Total hours (c) 10

Unit :4 - Royalty Accounts

28 Meaning and Definitions 1 Black
board/
Lecture/PPT
Terms used –Royalty – 1 Black
29 Minimum rent-Short working – board/
surplus royalty Lecture/PPT
Recoupment of short working- 2 Black
30 Stoppage of work due to board/
abnormal causes- Problems on Lecture
royalty including minimum
rent account
31 Solving previous year question 2 Black
paper problems regarding board/
Royalty Account Lecture
32 Case study analysis by 1 Black
students( with present board/ PPT
perspective )
33 Unit test 1 Off-line
Total hours (d) 8

Unit : 5 - -Final Accounts of Sole Trading Concern

34 Financial Statements- 1 Black
Preparation of Trading and board/
Profit and Loss account Lecture/PPT
35 Balance Sheet with A 1 Black
board/
Lecture/PPT

36 Preparation of financial 1 Black

Statements board/
Lecture/PPT
37 Solving problems on financial 2 Black
statements of Sole Trading board/
Lecture
38 Solving previous year question 2 Black
paper problems regarding board/
financial statements lecture
39 Case study analysis by 1 Black
students( with present board/ PPT
perspective )
40 Unit test 1 Offline
Total hours (e) 09
Internal assessment
46 C1 Test 1
47 C2 test 1
48 Total hours (G) 2
Total hours ( A+B+C+D+E+F+G) 60
 Submission of IA Marks
(IA marks considered the performance of the
student in Unit, C1,C2 Test, Assignment,
seminar, group discussion, attendance and
behaviour in the class room as well as college)

Signature of Faculty Signature of HOD Principal

Programme : Bachelor of Commerce (B.com)

Paper / Course : Principles of Marketing
Class : I B.com(NEP)
Semester : 1 ST Semester

Total hours: 60
SL No. of Methodology
No. Content Covered Hours /pedagogy Date Initial
Unit : 1- Introduction to Marketing
1 Meaning and Definition of 3 Black
Market , board/
Lecture/PPT
2 Marketing- Core Marketing 2 Black
Concepts-Marketing Mix- board/
Marketing environment Lecture/PPT
3 4Ps and 7Ps of Marketing Mix. 2 Black
Online Marketing board/
Lecture/PPT
4 Relationship between 1 Black
Technology ,Globalisations, board/
Social Responsibility and Lecture/PPT
Online marketing
5 Unit test (quiz) 1 Black
board/
Lecture/PPT
Total hours (a) 9

Unit : 2 -Product
6 Meaning of a Product - Product 1 Black
Plan board/
Lecture/PPT
7 Diffusion (Adoption) of 1 Black
Innovations-New Product idea- board/
Stages in New Product Lecture/PPT
Development
8 Causes for Failure of a new 1 Black
product board/
Lecture
9 Product life cycle 2 Black
board/
Lecture
10 Marketing strategy. 2 Black
board/
Lecture/PPT
11 Solving previous year question 2 Black
paper board/
Lecture
12 Seminar by students (Tutorial) 1 Black
board/ PPT
13 Unit test 1 Offline
Total hours (b) 11

Unit :3 Price and Promotion

14 Price: Meaning – Pricing 1 Black
Strategy board/
Lecture/PPT
15 Types of Pricing Strategies. 1 Black
Promotion board/
Lecture/PPT
16 Meaning and Role of Promotion 1 Black
board/
Lecture
17 Types of Promotion – Personal 2 Black
selling board/
Lecture
18 Advertising – Publicity and 2 Black
Sales promotion - Elements of board/
Promotional mix –Factors Lecture
affecting Promotion Mix.
19 Solving previous year question 2 Black
paper board/ PPT
20 Seminar by students (Tutorial) 1 Black
board/ PPT
21 Unit test 1 Offline
Total hours (c) 11

Unit : 4- Place in Marketing mix

22 Channels of Distribution – 1 Black
Types of Channels of board/
Distribution Lecture/PPT
23 Middlemen and Distribution 1 Black
board/
Lecture/PPT
24 Selection of the type of 1 Black
Channel – Retailing board/
Lecture/PPT
25 Nature and Importance –Non- 2 Black
store retailing-Wholesaling and board/
Physical Distribution-Nature Lecture
and Importance of Wholesaling
and Physical Distribution.
26 Solving previous year question 2 Black
paper problems board/
Lecture
27 Seminar by students (Tutorial) 1 Black
board/ PPT
Unit test 1 Offline
Total hours (d) 9

Unit : 5- -Consumer Behaviour:

28 Meaning - Features– Scope- 1 Black
 Importance- board/
Lecture/PPT
29 Models of Consumer Behaviour 1 Black
board/
Lecture/PPT
28 - Consumer reference groups 1 Black
and their types board/
Lecture/PPT
30 Consumer behavior in Online 2 Black
marketing. board/
Lecture
31 Solving previous year question 2 Black
paper problems board/
lecture
32 Seminar by students (Tutorial) 1 Black
board/ PPT
33 Unit test 1 Offline
Total hours (e) 9

Internal assessment
41 C1 Test 1
42 C2 test 1
43 Total hours (G) 2
Total hours ( A+B+C+D+E+F+G) 60
Submission of IA Marks
(IA marks considered the performance of the
student in Unit, C1,C2 Test, Assignment,
seminar, group discussion, attendance and
behaviour in the class room as well as college)

Signature of Faculty Signature of HOD Principal

Government of Karnataka
Department of Collegiate Education
.Government First Grade College Halebeedu

LESSON PLAN FOR THE ACADEMIC YEAR 2022-23

Programme: B.com
Course/Paper Name: IFRS (IND -AS)
Semester: V SEM
Class: III B COM
Sl. Topic covered No. of Methodology/ Date Initial
No. Lecture pedagogy
Hours
Unit 1: IFRS
1 -Meaning, Need for IFRS, 2 Black board/
IASB, IASB Current Structure, Lecture/PPT
2 IFRS Due Process, Benefits 3 Black board/
and limitations of IFRS; Lecture/PPT
Introduction to Indian
Accounting Standards (IND-
ASs - Converged IFRSs),
3 Accounting Regulations in 1 Black board/
New Companies Act – 2013, Lecture/PPT
4 IFRSs issued by IASB (1-17), 1 Black board/
List of IND-ASs Lecture/PPT
5 List of IND-ASs 2 Black board/
Lecture/PPT
Total
hours: 10
Unit-2 Framework for the Preparation and Presentation of Financial Statements
1 Framework for the Preparation 2 Black board/
and Presentation of Financial Lecture/PPT
Statements in accordance with
Indian Accounting Standards-
Meaning of Framework
2 Purpose and status - Scope - 3
Application - Uses and their
information and needs –
objectives - Underlying
assumptions –
3 Qualitative characteristics – 3 Black board/
Elements of Financial Lecture/PPT
statements – Recognition and
Measurement of the elements
of financial statement (Only
Theory)
4 Balance sheet, Statement of 1 Black board/
changes in Equity, Statement Lecture/PPT
of Profit and Loss consolidated
financial statements,
5 other comprehensive income 1 Black board/
as per schedule III of the Lecture/PPT
Companies Act, 2013 – Simple
problems on each statement.
Total
 hours: 10
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3: Accounting for Assets and Liabilities
1 -Recognition and 2 Black board/
Measurement criteria for Lecture
Investment Property (IND-AS
40)
2 – Borrowing Cost (IND-AS 23) 1 Black board/
–– Provisions, Contingent Lecture
Assets and Contingent
Liabilities (IND-AS 37) -
3 Share-based Payment (IND-AS 2 Black board/
102) - Only Theory. Lecture
4 .Recognition and 2 Black board/
Measurement for Property, Lecture
Plant and Equipment (IND-AS PPT/Group
16) – Intangible Assets (IND- Discussion
AS 38) - Inventories (IND-AS
2) -Leases (IND-AS 17) –
Impairment of Assets (IND-AS
36)
Total hours
:7
Unit 4: Accounting for Revenue and Expenses-
1 ncome Taxes (IND-AS 12) – 2 Black board/
Employee Benefits (IND-AS 19) Lecture
2 Revenue (IND-AS 18) 2 Black board/
Lecture
PPT/Group
Discussion
3 - Revenue from Contracts with 1 Black board/
Customers (IND-AS 115). Lecture
Total hours
:5
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5: -IND-AS on Business Combination
1 Consolidation and Disclosure 2 Black board/
Lecture
2 -Consolidated Financial 1 Black board/
Statements (IND-AS 110) – Lecture
Joint Arrangements (IND-AS
111)
3 Operating Segments (IND-AS 2 Black board/
 108) – First-time adoption of Lecture
International Financial
Reporting Standards (IND-AS
101)
4 Business Combinations (IND- 1 Black board/
AS 103) - Related Party Lecture
Disclosures (IND-AS 24)
5 Operating Segments (IND-AS 2 Black board/
108) – First-time adoption of Lecture
International Financial PPT/Group
Reporting Standards (IND-AS Discussion
101)
7 financial Instruments: 1 Black board/
Disclosures (IND-AS 107) Lecture
PPT/Group
Discussion
9 Disclosure of interests in 1 Black board/
Other Entities (IND-AS 112) – Lecture
Earning Per Share (IND-AS 33)
– Interim Financial Reporting
(IND-AS 34) – Insurance
Contracts (IND-AS 104)–
Theory and Simple Problems
only
Total hours
: 10

Date of submission of IA Marks :

Signature of Faculty Signature of HOD Principal

Programme: B.com
Course/Paper Name: QUANTITATIVE DECISION TOOLS
Semester: V SEM
Class: III B COM

Sl. Topic covered No. of Methodology/ Date Initial

No. Lecture pedagogy
Hours
Unit 1:
1 Meaning and definition of 2 Black board/
statistics, functions, Lecture/PPT
 advantages, limitations
2 Collection of data-methods of 2 Black board/
collecting primary data, and Lecture/PPT
sources of secondary
Data, classification and
tabulation
3 SPSS/EXCEL –Introduction, 2 Practical class
uses, creation of
variables and entering data
Total
hours: 6
Unit 2 : Measure of central tendency

1 Measure of central tendency 1 Black board/

Lecture/PPT
2 Meaning and Definition of 6 Black board/
Averages- Lecture
Arithmetic mean, Median,
Mode[grouping method],
standard deviation,
3 Calculation 2 Practical class
of mean, median and
Standard deviation using
SPSS/EXCEL
Total
hours: 9
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3: Correlation
1 Meaning and Definition, types 1 Black board/
of correlation Lecture/PPT
2 Methods of 5 Black board/
calculating correlation co- Lecture
efficients [Karlpearsons and
Spearmans correlation]
3 calculation of correlation 2 Practical class
using SPSS/EXCEL;
Total
hours: 8
Unit 4: Regression
1 Meaning and Definition, 2 Black board/
Distinction between Lecture
correlation and
Regression
2 Regression equations and 6 Black board/
estimations Lecture
3 Calculation of Regression 2 Practical class
using SPSS
Total hours
: 10
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5: Index Numbers
1 Definition – Types – Methods 2 Black board/
of Construction and Lecture
Problems in the Construction
2 Cost of living index numbers 5 Black board/
Lecture
3 Besides solving 2 Practical class
problems chapter-wise in
class rooms, teach using
SPSS/EXCEL
Total hours:
9
Unit 6: Testing of Hypothesis
1 meaning of hypothesis, types 2 Black board/
of hypotheses Lecture
2 test of Significance Procedure 6 Black board/
of testing hypothesis – Z test, Lecture
one sample t test, Chi square
test.
Total hours:
8

Date of submission of IA Marks :

Signature of Faculty Signature of HOD Principal

Programe: B.com
Course/Paper Name: Entrepreneurship development
Semester: V sem
Class: III Year
Sl Topic covered No. of Methodology/ Date Initial
. Lecture pedagogy
N Hours
o.
Unit 1: Meaning, definition of enterprenur
1 Meaning, definition of 1hour Black board
enterprenur

2 Experice,enterprenurship, 2 hours Black board

characteristics of successful
enterprenurship, functions

3 Role of enterprenur in ecinomic 1 hour Black board

development

4 Women 1 hour Black board

enterprenur,ruralenterprenur

5 Agricultural enterprenur, 2 hour Black board

meaning and challenges

Total
hours: 07
Unit 2 :Enterprenurship development program
6 Meaning 1 hour Black board
7 Objective, important 1 hour Black board
8 Institution doing EDP in 4 hour Black board
India,DIC,CEDOCK,SSI,NSIC,E
DIL,AWAKE,KVIC,RUDSET
9 Industrial estate, meaning and 2 hour Black board
importance
Total
hours:08
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3: financingbof small business in India
1 Institutional and non 2 hour Black board
institutional assistance-SFVS,
2 Banks SIDBI,NBFC-meaning 2 hour Black board
and scemes
3 Venture capital,bills 1hour Black board
discounting, factoring
4 State and central government 2 hour Black board
subsidis and insensitive for SSI
5 Industrial policy,PM mudra 1 hour Black board
yojana
6 Meaning, objectives,proceesure 2hour Black board
for obtaining loan under mudra
Total hours : 10
Unit 4: Setting up of new business
1 Forms for all business,small 1 hour
proprietorship, partneship
2 Private company, cooperative 1hour Black board
 society, meaning and nature
3 Project formulation, project 1 hour Black board
report
4 Meaning, importance, general 1 hour Black board
format of project report
5 Project appraisal, financial, 1 hour Black board
technical marketing
6 Fisibility study, obtaining 1 hour Black board
license, clearance certificate,
registration proceesure
Total hours : 06
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5: Business ethics
1 Meaning,ethics in business 1 hour Black board

2 Importance, various, social 1 hour Black board

responsibility of an
Enterprenurship towards
customer
3 Suppliers, government and 1 hour Black board
society self employment
4 Recent trends in the area of self 1 hour Black board
employment
5 Event management, meaning 1 hour Black board
and area of business in event
management
6 Tourism-meaning, products,e 1 hour Black board
marketing has self employment
opportunity

Date of submission of IA Marks :

Signature of Faculty Signature of HOD Principal

Programe: B.com
Course/Paper Name: INDIRECT TAXES-I
Semester: V sem
Class: III Year
Sl Topic covered No. of Methodology/ Date Initial
. Lecture pedagogy
N Hours
o.
 Unit 1: Introduction to GST
1 - Indirect tax Structure in India, 1hour Black board
Issues in Indirect Tax

2 Rationale for Transition to GST; 2 hours Black board

GST-Meaning

3 Definition of GST, Types of GST, 1 hour Black board

Features of GST, Benefits of
GST

4 Problems on Computation of 1 hour Black board

GST

5 Problems on Computation of 2 hour Black board

GST

Total
hours: 07
Unit 2 : DEFINITIONS
6 Actionable claim, Address of 1 hour Black board
Delivery
7 Aggregate Turnover, 1 hour Black board
Agriculturist, Associated
enterprises, Business, GST
Council,
8 Credit note and Debit note, 4 hour Black board
Deemed exports, Draw-back,
Electronic Credit ledger, Exempt
Supplies, Input, Input servic
9 Input Service Distributor, Input 2 hour Black board
Tax, Input tax Credit, Intra-
state supply of Goods, Job
work, Reverse Charge, Invoice,
Composition Levy, Mixed
Supply, outward supply,
Person, Turnover in State
Total
hours:08
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3: Levy and Collection of Tax:
1 Scope of supply; Levy of GST; 2 hour Black board
Liability of tax payable person,
2 Rate and value of tax, meaning 2 hour Black board
and conditions of supply,
3 conditions of supply, list of 1hour Black board
transactions without
consideration list of neither a
 supply of goods
4 nor supply of services; meaning 2 hour Black board
and treatment of mixed supply:
5 meaning and treatment of 1 hour Black board
composite supply: reverse
charge mechanism:
Composition levy.
2hour Black board
Total hours : 10
Unit 4: THE INTEGRATED GOODS AND SERVICE TAX ACT,2017
1. Short title, extent and 1 hour Black board
commencement; Definitions;
2 Central tax, Customs frontier of 1hour Black board
India, Export of Goods and
Services, Import of goods and
services;
3 Location of Recipient of service, 1 hour Black board
Location of supplier of service;
4 Appointment of officers; Levy 1 hour Black board
and Collection
5 Power to grant exemption from 1 hour Black board
tax;
6 Inter-State supply;. Intra-State 1 hour Black board
supply; Supplies in territorial
waters
Total hours : 06
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5: -Place of supply of goods
1 Place of supply of goods other 1 hour Black board
than supply of goods imported
into, or exported from India;.
2 Place of supply of goods 1 hour Black board
imported into, or exported from
India; Place of supply of services
where location of supplier and
recipient is in India;
3 Place of supply of services where 1 hour Black board
location of supplier or location
of recipient is outside India;
4 Special provision for payment of 1 hour Black board
tax by a supplier of online
information and database
access or retrieval services
5 Problems on Place of Supply 1 hour Black board
6 Solving question papers 1 hour Black board
problems
 Date of submission of IA Marks :

Signature of Faculty Signature of HOD Principal

Programme: B.com
Course/Paper Name: QUANTITATIVE DECISION TOOLS
Semester: V SEM
Class: III B COM

Sl. Topic covered No. of Methodology/ Date Initial

No. Lecture pedagogy
Hours
Unit 1:
1 Meaning and definition of 2 Black board/
 statistics, functions, Lecture/PPT
advantages, limitations
2 Collection of data-methods of 2 Black board/
collecting primary data, and Lecture/PPT
sources of secondary
Data, classification and
tabulation
3 SPSS/EXCEL –Introduction, 2 Practical class
uses, creation of
variables and entering data
Total
hours: 6
Unit 2 : Measure of central tendency

1 Measure of central tendency 1 Black board/

Lecture/PPT
2 Meaning and Definition of 6 Black board/
Averages- Lecture
Arithmetic mean, Median,
Mode[grouping method],
standard deviation,
3 Calculation 2 Practical class
of mean, median and
Standard deviation using
SPSS/EXCEL
Total
hours: 9
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3: Correlation
1 Meaning and Definition, types 1 Black board/
of correlation Lecture/PPT
2 Methods of 5 Black board/
calculating correlation co- Lecture
efficients [Karlpearsons and
Spearmans correlation]
3 calculation of correlation 2 Practical class
using SPSS/EXCEL;
Total
hours: 8
Unit 4: Regression
1 Meaning and Definition, 2 Black board/
Distinction between Lecture
correlation and
Regression
2 Regression equations and 6 Black board/
 estimations Lecture
3 Calculation of Regression 2 Practical class
using SPSS
Total hours
: 10
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5: Index Numbers
1 Definition – Types – Methods 2 Black board/
of Construction and Lecture
Problems in the Construction
2 Cost of living index numbers 5 Black board/
Lecture
3 Besides solving 2 Practical class
problems chapter-wise in
class rooms, teach using
SPSS/EXCEL
Total hours:
9
Unit 6: Testing of Hypothesis
1 meaning of hypothesis, types 2 Black board/
of hypotheses Lecture
2 test of Significance Procedure 6 Black board/
of testing hypothesis – Z test, Lecture
one sample t test, Chi square
test.
Total hours:
8

Date of submission of IA Marks :

Signature of Faculty Signature of HOD Principal

Programme: B.com
Course/Paper Name: ADVANCED COST AND MANAGEMENT ACCOUNTING-I
Semester: V SEM
Class: III B COM

Sl. Topic covered No. of Methodology/ Date Initial

No. Lecture pedagogy
Hours
Unit 1: Introduction to Costing Methods
1 Meaning, Importance and 2 Black board/
 Categories, Lecture/PPT
2 Cost accounting Standards- 2 Black board/
Generally Accepted Cost Lecture/PPT
Accounting Principles (GACAP)
3 Purpose, Objective and 2 Practical class
Applicability.
Total
hours: 6
Unit 2 : Contract costing

1 Introduction- Contract 1 Black board/

account, Lecture/PPT
2 Profit on incomplete contracts, 6 Black board/
work in progress Lecture
3 Contractee’s Accounts, 2 Practical class
Escalation clause.
Total
hours: 9
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3: Process costing
1 Introduction ,Distinction 1 Black board/
between Job costing, and Lecture/PPT
process costing
2 process losses, inter-process 5 Black board/
profits, Joint products and by- Lecture
products- Meaning, features,
differences,
3 problems on process accounts 2 Practical class
including joint and by
products.
Total
hours: 8
Unit 4: Operating Costing
1 -Introduction, transport 2 Black board/
costing, standing charges, Lecture
2 operating/running charges, 6 Black board/
Lecture
3 preparations of operating cost 2 Practical class
sheet.
Total hours
: 10
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5: -Reconciliation of cost and financial accounts
1 need for reconciliation, 2 Black board/
 Lecture
2 reasons for disagreement, 5 Black board/
Lecture
3 reconciliation procedure, 2 Practical class
problems on reconciliation.
Total hours:
9
Unit 6: Activity based
costing(ABC)
1 Definition, Features, 2 Black board/
Advantages, Differences Lecture
between ABC and traditional
costing, Allocation of
overheads; Objectives of ABC,
Development of ABC,
2 Implementation of ABC, 6 Black board/
Problems on Computation of Lecture
Activity Based Costing and
Traditional Costing;
Total hours:
8

Date of submission of IA Marks :

Signature of Faculty Signature of HOD Principal

Programme: B.com
Course/Paper Name: FINANCIAL MANAGEMENT-I
Semester: V SEM
Class: III B COM

Sl. Topic covered No. of Methodology/ Date Initial

No. Lecture pedagogy
Hours
Unit 1: Introduction to financial management
1 meaning 2 Black board/
Lecture/PPT
2 scope-goals of financial 2 Black board/
management Lecture/PPT
3 sources of finance, 2 Practical class
Total
hours: 6
Unit 2 : Time value of Money

1 present value and future value 1 Black board/

concepts- Lecture/PPT
2 -present value of annuity, 6 Black board/
Application of present and Lecture
future value to investment
decisions
3 preparation of amortization 2 Practical class
table.
Total
hours: 9
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3: Cost of capital
1 meaning- importance of cost 1 Black board/
of capital in financial Lecture/PPT
decisions,
2 determination of specific 5 Black board/
costs-cost of debt- cost of Lecture
preference share capital-cost
of equity, cost of retained
earnings
3 weighted average cost of 2 Practical class
capital-Leverages- meaning-
types problems on Leverages.
Total
hours: 8
Unit 4: Capital structure-
1 meaning-optimum capital 2 Black board/
structure-features of Lecture
appropriate capital structure-
factors influencing capital
structure-theories of capital
structure
2 -NI approach-NOI approach, 6 Black board/
MM approach, traditional Lecture
approach
3 determination of optimal debt- 2 Practical class
equity mix.
Total hours
: 10
 Internal Assessment
Test/Quiz/Assignment – 02
Unit 5: -Capital budgeting
1 Meaning-features, role of 2 Black board/
capital budgeting, Lecture
2 techniques of capital 5 Black board/
budgeting-payback period Lecture
3 average rate of return, net 2 Practical class
present value, profitability
index, internal rate of return,
discounted pay back method.
Application of excel in capital
budgeting techniques.
Total hours:
9
Unit 6: Dividend decisions
1 meaning, Dividend decisions, 2 Black board/
Dividend policies-objectives of Lecture
dividend policy,
2 -determinants of dividend 6 Black board/
policy-dividend relevance- Lecture
Walter’s model, Gordon
model-Dividend irrelevance-
MM hypothesis.
Total hours:
8

Date of submission of IA Marks :

Signature of Faculty Signature of HOD Principal