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 board/
management. Lecture/PPT
4 Difference between Management 1 Black board/
and 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 board/
Definitions-Nature and Lecture/PPT
Characteristics of Planning
9 Importance and Benefits of 2 Black board/
Planning 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 board/
Decisions making concept PPT
12 Unit Test 1 Offline
 Total hours (B) 10
Unit : 3
13 Organizing: Meaning and 2 Black board/
Definitions- Lecture/PPT
Principles of Organizations- 2 Black board/
14 Formal Vs Informal Organisation Lecture/PPT
Types of Planning-Limitations of 2 Black board/
15 Planning 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 board/
22 and importance Lecture/PPT
23 Leadership style in organization 2 Black board/
Lecture/PPT
Concept of motivation and its 2 Black board/
24 importance in organization Lecture/PPT
25 Different motivational theories - 2 Black board/
Maslow,Herzberg’s theory, Mc Lecture/PPT
gregor’s theory X and Y.
26 Seminar by students (Tutorial 1 Black board/
class) PPT
27 Unit test 1 Offline
Total hours (D) 9

Unit : 5
Controlling- meaning, definition 2 Black board/
and importance of controlling Lecture/PPT
28
Techniques of control, PERT, 2 Black board/
29 CPM, JIT, budgetary control, Lecture/PPT
standard costing,
30 Co-ordination, principles of co- 2 Black board/
ordination, Lecture/PPT
31 Management audit. 1 Black board/
Lecture/PPT
32 Seminar by students (Tutorial 1 Black board/
class) 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 board/
Scope of Accounting Lecture/PPT
2 Objectives of Accounting – 1 Black board/
Functions of Accounting Lecture/PPT
3 Branches of Accounting – 1 Black board/
Accounting – Accounting Lecture/PPT
Principals-Accounting concepts
4 Conventions –Accounting 1 Black board/
 Standard: Meaning Lecture/PPT
5 Objectives-Indian Accounting 2 Black board/
Standard, IND AS ,IFRS - Lecture/PPT
6 Distinctions between IND AS 2 Black board/
and IFRS Lecture/PPT
7 Solving previous year question 1 Black board/
papers. Lecture/PPT
8 Case study analysis by 1 Black board/
students( with present Lecture/PPT
perspective )
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 board/

Purchase system Lecture/PPT
11 Features of Hire purchase 1 Black board/
system Lecture/PPT
12 Calculation of interest under 1 Black board/
different method Lecture
13 Ascertainment of cash price of 2 Black board/
an asset Lecture
14 Repossession(Theory ONLY) 1 Black board/
Lecture/PPT
15 Problems on hire Purchase 1 Black board/
system(asset accrual method Lecture/PPT
Only)
16 Solving problems on Hire 1 Black board/
purchase system Lecture
17 Solving problems Solving 1 Black board/
problems on Hire purchase Lecture
system
18 Solving previous year question 2 Black board/
paper problems regarding Hire Lecture
purchase system
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 board/
installment system Lecture/PPT
22 Difference between hire 1 Black board/
purchase and Instalment Lecture/PPT
sytem
23 Solving problems on 2 Black board/
instalment system Lecture
24 Solving problems on 2 Black board/
instalment system Lecture
25 Solving previous year question 2 Black board/
paper problems regarding Lecture
Instalment system
26 Case study analysis by 1 Black board/
students( with present 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 board/
29 Minimum rent-Short working – Lecture/PPT
surplus royalty
Recoupment of short working- 2 Black board/
30 Stoppage of work due to Lecture
abnormal causes- Problems on
royalty including minimum
rent account
31 Solving previous year question 2 Black board/
paper problems regarding Lecture
Royalty Account
32 Case study analysis by 1 Black board/
students( with present 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 board/
Preparation of Trading and Lecture/PPT
Profit and Loss account
35 Balance Sheet with A 1 Black board/
Lecture/PPT

36 Preparation of financial 1 Black board/

Statements Lecture/PPT
37 Solving problems on financial 2 Black board/
statements of Sole Trading Lecture
38 Solving previous year question 2 Black board/
paper problems regarding lecture
 financial statements
39 Case study analysis by 1 Black board/
students( with present 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 board/
Market , Lecture/PPT
2 Marketing- Core Marketing 2 Black board/
Concepts-Marketing Mix- Lecture/PPT
Marketing environment
3 4Ps and 7Ps of Marketing Mix. 2 Black board/
Online Marketing Lecture/PPT
4 Relationship between 1 Black board/
Technology ,Globalisations, Lecture/PPT
Social Responsibility and
Online marketing
5 Unit test (quiz) 1 Black board/
Lecture/PPT
Total hours (a) 9

Unit : 2 - Contract costing

6 Introduction- Contract account 1 Black board/

Lecture/PPT
7 Profit on incomplete contracts, 1 Black board/
Lecture/PPT
8 work in progress, 1 Black board/
Lecture
9 Contractee’s Accounts, Escalation 2 Black board/
clause. Lecture
10 Problems on contract costing 2 Black board/
Lecture/PPT
11 Solving previous year question 2 Black board/
paper problems regarding Lecture
contract costing method
12 Seminar by students (Tutorial) 1 Black board/
PPT
13 Unit test 1 Offline
Total hours (b) 11

Unit :3 Process costing

14 Introduction, Distinction between 1 Black board/
Job costing, and process costing Lecture/PPT
15 process losses, inter-process 1 Black board/
profits Lecture/PPT
16 Joint products and by-products- 1 Black board/
Meaning, features Lecture
17 Differences, problems on process 2 Black board/
 accounts including joint and by Lecture
products.
18 Problems on process costing 2 Black board/
Lecture
19 Solving previous year question 2 Black board/
paper problems regarding process PPT
costing method
20 Seminar by students (Tutorial) 1 Black board/
PPT
21 Unit test 1 Offline
Total hours (c) 11

Unit : 4- Operating costing

22 Introduction to operating 1 Black board/
costing, transport costing Lecture/PPT
23 standing charges, 1 Black board/
operating/running charges Lecture/PPT
24 Preparations of operating cost 1 Black board/
sheet. Lecture/PPT
25 Problems on operating costing 2 Black board/
Lecture
26 Solving previous year question 2 Black board/
paper problems regarding Lecture
operating costing method
27 Seminar by students (Tutorial) 1 Black board/
PPT
Unit test 1 Offline
Total hours (d) 9

Unit : 5- -Reconciliation of cost and financial accounts

28 Meaning and importance of 1 Black board/
reconciliation of cost and Lecture/PPT
financial accounts
29 Need for reconciliation, reasons 1 Black board/
for disagreement Lecture/PPT
28 Reconciliation procedure, 1 Black board/
problems on reconciliation. Lecture/PPT
30 Problems on reconciliation of 2 Black board/
accounts Lecture
31 Solving previous year question 2 Black board/
paper problems regarding lecture
reconciliation of accounts
32 Seminar by students (Tutorial) 1 Black board/
PPT
33 Unit test 1 Offline
Total hours (e) 9

Unit : 6 - Activity based costing(ABC)

34 Definition, Features, Advantages 1 Black board/
35 Differences between ABC and 1 Black board/
 traditional costing, Allocation Lecture/PPT
of overheads
36 Objectives of ABC, 1 Black board/
Development of Lecture/PPT
ABC,
37 Implementation of ABC, Problems 2 Black board/
on Computation of Activity Based Lecture/PPT
Costing
38 Problems on Computation 2 Black board/
Traditional Costing; PPT/ Lecture
39 Seminar by students (Tutorial) 1 Black board/
PPT
40 Unit test 1 Offline
Total hours (f) 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 2020-21
Programme: B.com
Course/Paper Name: MANAGEMENT OF BANKING AND INSURANCE SERVICES
Semester: I SEM
Class: I B COM

Sl. Topic covered No. of Lecture Methodology/pedagogy Date Initial

No. Hours
Unit 1: Banking Operations
1 Definition of a Bank 1 Black board/
Lecture/PPT
2 Functions of Banker: Raising 3 Black board/
of funds by various Deposit Lecture/PPT
Schemes
3 Lending of Money: Cash Credit 4 Black board/
– Overdraft- Lecture/PPT
Loans-Purchasing and
Discounting of Bills
4 Agency Services: Collection 4 Black board/
and Lecture/PPT
Payment-Execution of
Standing Orders- Collection of
Dividend and Interest
Total hours: 12

Unit 2 : Role of Central Bank

1 Role of Central Bank- Policy 3 Black board/
Framework for RBI Lecture/PPT
2 RBI and Monetary Policy 4 Black board/
Regulation and Supervision of Lecture/PPT
Banking system
3 Maintenance of CRR – SLR - 2 Black board/
Interest Rate Policy Lecture/PPT
4 Banking Regulation Act, 1949- 3 Black board/
objectives and features Lecture/PPT
5 Narasimman Committee 3 Black board/
Report I and II Lecture/PPT
6 Prudential norms: Capital 3 Black board/
Adequacy Lecture/PPT
norms.
Total hours:18
Internal Assessment
Test/Quiz/Assignment – 01
 Unit 3: The legal relationship between the Banker and Customer
1 The legal relationship between 3 Black board/ Lecture
the Banker and Customer
2 the Multifarious 2 Black board/ Lecture
Transactions between them
and the Rights and Duties of
the Parties springing out
of such relationship
3 Nature of Banking Business 1 Black board/ Lecture
4 Legal Nature of Banker- 2 Black board/ Lecture
Customer Relationship and
their Mutual Rights and
Duties
Total hours : 8
Unit 4: Bank Deposits
1 types of deposits- fixed 3 Black board/ Lecture
deposit- importance-opening PPT/Group Discussion
of FD
a/c-interest, Repayment of
Fixed deposits
2 savings deposit-opening and 3 Black board/ Lecture
operation PPT/Group Discussion
of account, interest,
restrictions on SB a/c
3 current a/c-privileges of the 3 Black board/ Lecture
current
a/c holders, opening of
current a/c
4 precautions to be taken to 3 Black board/ Lecture
a/c. closing a/c,
Non- resident accounts-Rupee
a/c, foreign currency a/c
Total hours : 12
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5: Insurance
1 Meaning of Insurance, 4 Black board/ Lecture
Definition, Nature, Functions,
History of Insurance
2 Different Classifications: 2 Black board/ Lecture
Comparison of Life Insurance PPT/Group Discussion
with other Insurances
3 Basic Principles of Insurance: 4 Black board/ Lecture
Key concepts, Economic PPT/Group Discussion
Principles, Principles of
insurance viz. Utmost good
faith, Insurable interest,
Indemnity, Subrogation,
Contribution and Proximity
 Cause
Total hours : 10
Unit 6: The Business of Insurance
1 The Business of Insurance: 3 Black board/ Lecture
Management of risk by
individuals –
management of risk by
insurers
2 fixing of premiums 2 Black board/ Lecture
3 reinsurance and its 3 Black board/ Lecture
importance for insurers
4 role of insurance in economic 2 Black board/ Lecture
development and social
security – contribution of
insurance to the society
Total hours : 10
Date of submission of IA Marks :

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 2020-21
Programme: B.com
Course/Paper Name: Company Law and Secretarial Practice
Semester: III SEM
Class: II B COM

Sl. Topic covered No. of Lecture Methodology/pedagogy Date Initial

No. Hours
Unit 1: COMPANIES ACT
1 Introduction- companies Act 2 Black board/
2013, features of companies Lecture/PPT
Act -2013
2 Types of companies- Public 3 Black board/
companies, Pvt company, Lecture/PPT
statutory
corporation, One person
company, Dormant company,
Associate company, Small
company, Limited Liability
Partnership
3 Application of Company Law 1 Black board/
to Lecture/PPT
banking/insurance sector
4 Registrar of companies- 1 Black board/
functions Lecture/PPT

5 Ministry of 2 Black board/

Corporate affairs-functions Lecture/PPT

6 SEBI-functions of SEBI 1 Black board/

Lecture/PPT
Total hours: 10

1 Definition, Who can be 2 Black board/

company secretary Lecture/PPT
2 Appointment, 3
General Legal position
3 Duties of a Company 3 Black board/
Secretary, Rights of Company Lecture/PPT
Secretary, Liabilities of
Company Secretary
4 Qualification For Appointment 1 Black board/
as Secretary, Dismissal of the Lecture/PPT
Secretary
5 Secretary in the Whole time 1 Black board/
practice, Secretarial Lecture/PPT
Compliance certificate,
Specimen form
Total hours: 10
Internal Assessment
 Test/Quiz/Assignment – 01
Unit 3: Company Formation
1 Company Formation And 2 Black board/ Lecture
Conversion Choice of the form
of the business
entity
2 Conversion/reconversion of 1 Black board/ Lecture
one form of business entity
into another, Procedure for
incorporation of private/public
companies
3 Companies limited by 2 Black board/ Lecture
guarantee and unlimited
companies and their
conversion/re-conversion
registration
4 Obtaining certificate of 2 Black board/ Lecture
commencement of business, PPT/Group Discussion
Obtaining
certificate of re-registration,
Commencement of new
business and certification
Total hours : 7
Unit 4: Procedure for alteration of various clauses of memorandum
1 Procedure for alteration of 2 Black board/ Lecture
various clauses of
memorandum, Procedures for
alteration of articles, Effect of
alteration
2 Procedure for issue of 2 Black board/ Lecture
Shares – Public Issue, Rights PPT/Group Discussion
Issue and Bonus Shares,
Issue of Shares at
Par/Premium/Discount
3 Issue of Shares on Preferential 1 Black board/ Lecture
/Private Placement Basis,
Allotment, Calls on Shares
and Issue of Certificates
4 Issue of Sweat Equity Shares, 2 Black board/ Lecture
Employees Stock Option
Scheme (ESOPs), Employees
Stock Purchase Scheme
(ESPS), Shares with
Differential Voting Rights
Total hours : 7
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5: Meetings
1 Meetings, Collective Decision 2 Black board/ Lecture
 Making Forums,
2 Authority, Accountability, 1 Black board/ Lecture
Delegation and Responsibility
3 Board Meetings , Convening 2 Black board/ Lecture
and Management of
Meetings of Board and
Committees
4 Preparation of Notices and 1 Black board/ Lecture
Agenda Papers
5 General Meetings, Convening 2 Black board/ Lecture
and Management of Statutory PPT/Group Discussion
Meeting, Annual and
Extra-Ordinary General
Meetings
7 Voting through Electronic 1 Black board/ Lecture
Means, Conducting a PPT/Group Discussion
Poll and Adjournment of a
Meeting
9 Post-Meeting Formalities, 1 Black board/ Lecture
Preparation of
Minutes and Dissemination of
Information and Decisions
Total hours : 10
Unit 6: Secretarial Audit
1 The objectives of Secretarial 2 Black board/ Lecture
Audit, Scope of Secretarial
Audit- Need for
Secretarial Audit
2 Secretarial Audit & Company 2 Black board/ Lecture
Secretary in Practice (PCS)-
Benefits and beneficiaries of
Secretarial Audit
3 Secretarial Standards - Scope 1 Black board/ Lecture
of
Secretarial Standards-
procedure for issuing
Secretarial Standards
4 Need for 2 Black board/ Lecture
Secretarial Standards-
Compliance of Secretarial
Standards for good
governance, Secretarial
Standards and the Companies
Act, 2013 - Secretarial Audit
Report
Total hours: 7

Date of submission of IA Marks :

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 2020-21
Programme: B.com
Course/Paper Name: QUANTITATIVE DECISION TOOLS
Semester: V SEM
Class: III B COM

Sl. Topic covered No. of Lecture Methodology/pedagogy Date Initial

No. 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/ Lecture
Averages-
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/ Lecture
calculating correlation co-
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/ Lecture
Distinction between
correlation and
Regression
2 Regression equations and 6 Black board/ Lecture
estimations
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/ Lecture
of Construction and
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/ Lecture
of hypotheses
2 test of Significance Procedure 6 Black board/ Lecture
of testing hypothesis – Z test,
one sample t test, Chi square
test.
Total hours: 8

Date of submission of IA Marks :

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 2020-21
(ANNEXURE-1.2)
Criterion 01
(Metric -1.1.1)
Programe: B.com
Course/Paper Name: Cost accounting
Semester: II sem
Class: I yr

Sl. Topic covered No. of Lecture Methodology/pedagogy Date Initial

No. Hours
Unit 1: meaning definition of Cost
1 Meaning, 1 hour Black board/
Lecture/PPT
2 Definitions of Cost, cost accounting 1 hour Black board/
and cost accountancy Lecture/PPT

3 Objectives, Advantages and limitations 1 hrs Black board/

of cost Lecture/PPT

3 Difference between cost accounting and 1hour Black board/

financial accounting Lecture/PPT

Unit II : Elements of Cost

4 Classification of cost,costcentre, cost 1 hour Black board/

unit function Lecture/PPT

Cost unit, preparation of cost sheet 1 hour Black board/

Lecture/PPT
5 Problems on cost sheet 12 hour Black board/
Lecture/PPT

Unit III : materials

6 Classification and codification of 1 hour Black board/

materials function of department stores Lecture/PPT

7 ABCanalysis, material losses-types and 1 hour Black board/

treatment, pricing Lecture/PPT

Control stock level,EOQ 1 hour Black board/

Lecture/PPT
8 Problems on LIFO and FIFO 12 hours Black board/
Lecture/PPT

9 Meaning objectives importance 1 hour Black board/

Lecture/PPT
Method of time keeping and time book 2 hours Black board/
keeping, Lecture/PPT
10 Remunaration time rate,piece rate, 2 hour Black board/
Halsey and Rowan plan, Idle time Over Lecture/PPT
time,
12 Problems on Labour costing 18 hour Black board/
Lecture/PPT

Unit V : Over Heads

13 Meaning, Nature, Methods of 1 hour Black board/
Classification of over heads Lecture/PPT

14 Classification of Over heads 1 hour Black board/

Lecture/PPT
Allocation and apportionment of over 1 hour Black board/
heads Lecture/PPT
Primary distribution, secondary 1hour Black board/
distribution of overheads Lecture/PPT
14 Problems on Over heads 12 hours
 Date of submission of IA Marks :

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 2020-21
(ANNEXURE-1.2)
Programme: B.Com
Course/Paper Name: Financial Accounting-II
Semester: II Sem
Class: I B.Com

Sl. Topic covered No. of Methodology/ Date Initial

No. Lecture pedagogy
Hours
Unit 1 Accounting for Consignment
1 Goods sent at cost price and at invoice 01 Black board/ Lecture / /20
price
2 Types of commission and Account sales 02 Black board/ Lecture / /20
3 Sales- Valuation of goods lost in transit 02 Black board/ Lecture / /20
4 Valuation of stock lost on consignment 02 Black board/ Lecture / /20

5 Problems on cost price and Invoice 10

 price

Total hours 17
Unit 2 : Accounting for Hire Purchase system
8 Features preparation of statement of 03 / /20
analysis ascertainment of cash price of Black board/ Lecture
an Assets

9 Problems on Hire purchase system 12

including repossession

Total Hours 15
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3: Accounting for installment system
10 Meanings, features 01 Black board/ Lecture / /20

11 Differences between Hire purchase and 01 Black board/ Lecture / /20

Installment system

12 Problems on Installment system 06 Black board/ Lecture / /20

Total hours : 08
Unit 4: Accounting for Royalties
13 Meaning And Features of Minimum 02 Black board/ Lecture / /20
Rent short working, Recoupment of
Short working
14 Analytical table preparation 04 Black board/ Lecture / /20

15 Preparation of Ledger accounts in the

books of both parties 10

16 Sublease 01

Total hours : 17
Unit 5: Financial Statement of Non ProfitOrganisation
17 Meaning And Objectives 02 Black board/ Lecture / /20
18 Recognisation of Capital and Revenue 02 Black board/ Lecture / /20
items,
19 Receipts and payments accounts 02 Black board/ Lecture / /20
20 Preparation Income and Expenditure 10 Black board/ Lecture / /20
Account and Balance Sheet
Total hours : 16
Internal Assessment
Test/Quiz/Assignment – 02
Unit 6 Computerised Accounting
21 Accounting with using inventory 03 Black board/ Lecture / /20
22 Creating group stock categories 03 Black board/ / /20
Lecture/Comp. Lab
23 Godown and stock items entries 02 Black board/ / /20
 Lecture/Comp.Lab
24 Tally voucher and creating voucher 03 Black board/ Lecture/ / /20
types comp Lab

Total Hours 11

Date of submission of IA Marks : / /20

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 2020-21
(ANNEXURE-1.2)
Criterion 01
(Metric -1.1.1)
Programe:B.com
Course/Paper Name:principles of marketing
Semester: 2ndsem
Class: 1stbcom

Sl. Topic covered No. of Lecture Methodology/pedagogy Date Initial

No. Hours
Unit 1:introduction to marketing
1 Introduction to marketing, meaning and 01 Black board/lecture / /20
definition of marketing
2 Objective of marketing 01 Black board/lecture / /20
3 Marketing concepts and difference b/w 03 Black board/lecture / /20
marketing and selling
4 Functions of marketing, functions of 02 Black board/lecture / /20
exchange
5 Functions of physical supply and 02 Black board/lecture / /20
facilitating functions
6 Marketing mix meaning and definition 01 Black board/lecture / /20
7 Elements of marketing mix 02 Black board/lecture / /20
Total hours 12
Unit 2 :product concept
8 Introduction, meaning and attributes of a 01 Black board/lecture / /20
product
9 Classification of product or goods 01 Black board/lecture / /20
10 Product life cycle, stages of product life 02 Black board/lecture / /20
cycle and marketing strategies
11 Product related strategies “brand” 02 Black board/lecture / /20
12 Types of brands, branding policies and 02 Black board/lecture / /20
strategies
13 packaging 02 Black board/lecture / /20
14 labeling 02 Black board/lecture / /20
Total hours 12
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3: service marketing
15 Introduction meaning and difference b/w 01 Black board/lecture / /20
goods And services
16 Characteristics of service 01 Black board/lecture / /20
17 Service marketing mix and its elements 01 Black board/lecture / /20
18 Service marketing of hospitals, meaning 02 Black board/lecture / /20
19 Hospital marketing mix 02 Black board/lecture / /20
20 Components of hospital marketing mix 03 Black board/lecture / /20
21 Service marketing mix of tourism 01 Black board/lecture / /20
meaning
22 Components of tourism marketing mix 03 Black board/lecture / /20
Total hours : 14 Black board/lecture / /20
Unit 4: advertising, publicity and Event management
23 Introduction and meaning of advertising 01 / /20
24 Features and importance of advertising 01 Black board/lecture / /20
25 Advantages of Advertising 02 Black board/lecture / /20
26 Economic effects of advertising 01 Black board/lecture / /20
27 Social effects of advertising 01 Black board/lecture / /20
28 Advertising copy 02 Black board/lecture / /20
29 Advertising layout 02 Black board/lecture / /20
30 Event management, 5 c’s of event 01 Black board/lecture / /20
management
31 Classification of events and event 03 Black board/lecture / /20
designing
Total hours : 14
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5:retail marketing
32 Introduction and meaning 01 Black board/lecture / /20
33 Nature and characteristics of retailing 02 Black board/lecture / /20
34 Store based retailing 02 Black board/lecture / /20
35 Non- store based retailing 02 Black board/lecture / /20
36 Service based retailing 01 Black board/lecture / /20
37 Factors influencing organized retailing 01 Black board/lecture / /20
38 Functions and importance retail industry 02 Black board/lecture / /20
39 Retail as a career 01 Black board/lecture / /20
Total hours: 12
Date of submission of IA Marks : / /20

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 2020-21
(ANNEXURE-1.2)
Criterion 01
(Metric -1.1.1)
Programme: B.com
Course/Paper Name: Corporate Accounting-II
Semester: IV Sem
Class: II Year

Sl. Topic covered No. of Lecture Methodology/pedagogy Date Initial

No. Hours
Unit 1: Accounting for general insurance companies
1 5 Black board/ Lecture

Fire and marine insurance

2 Final accounts of fire insurance 6 Black board/Lecture

3 Final accounts of marine insurance 6 Black board/Lecture

4 Total hours 17 Black board/Lecture

5 Black board/Lecture

6 Unit 2 : Accounting for life insurance

7 Preparation of valuation of balance 5 Black board/Lecture

sheet

8 Preparation of final accounts of life 8 Black board/Lecture

insurance

9 Internal Assessment
Test/Quiz/Assignment – 01

Unit 3: Final accounts of electricity companies

10 Forms of financial statements 4 Black board/Lecture

11 Differences between depreciation 2 Black board/Lecture

asper companies Act andas per tariff
policy
12 Problems on electricity companies 10 Black board/Lecture
accounts.
13 Total hours: 16
14 Unit 4: Holding company accounts
 Meaning of holding and subsidiary 2 Black board/Lecture
company
Problems on minority interest, 3 Black board/Lecture
googwill and capital reserve
Revaluation of assets of subsidiary company.
15 Total hours : 19 Black board/Lecture

16 Internal Assessment
Test/Quiz/Assignment – 02
17 Unit 5: Human resource
accounting
18 Meaning,basicpremises,need and 3 Black board/Lecture
significance of HRA
19 Advantages & limitations of HRA 1 Black board/Lecture
20 Monetary & nonmonetary models, 1 Black board/Lecture
21 Cost based models, Acquisition cost 4
method replacement cost model,
opportunity cost method
22 Standard cost method, current 2 Black board/Lecture
purchasing power method (C P P M)
23 Problems 4 Black board/Lecture
24 Total hours 15 Black board/Lecture
Unit 6: Inflation accounting & Black board/Lecture
income measurements
Concept, meaning of inflation accounting
25 Limitations of historical based 1
inflation accounting
26 Method of inflation accounting 2 Black board/ Lecture
27 Problems on current cost accounting 4 Black board/Lecture
method
28 Income concept for financial 2 Black board/Lecture
reporting
29 Measurements and reporting of 2 Black board/Lecture
revenue, expenses gains & losses
30 Problems on analysis of changes in 6 Black board/Lecture
gross profit
Total hours : 17

Date of submission of IA Marks :

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 2020-21
(ANNEXURE-1.2)
Criterion 01
(Metric -1.1.1)
Programme: B.Com
Course/Paper Name: Income Tax -II
Semester: 4thSem
Class: II B.Com

Sl. Topic covered No. of Methodology/pedagogy Date Initia

No. Lecture l
Hours
Unit 1: Depreciation
1 Meaning 01 Black board/ Lecture / /20
2 Computation of Depreciation 04 Black board/ Lecture / /20
3 Capital Gain, capital Asset 01 Black board/ Lecture / /20
4 Transfer, Cost of Acquisition, Cost of 01 Black board/ Lecture / /20
Improvement
5 Indexation, Types of Capital Gain 01 Black board/ Lecture / /20
6 Exemptions for Individual Assessee U/S 54 02 Black board/ Lecture / /20
to 54GB
7 Capital Gain Problems 06 Black board/ Lecture / /20
Total Hours 16
Unit-2 Income from Other Sources
8 Meaning 01 Black board/ Lecture / /20
9 Incomes Chargeable under Income from 02 Black board/ Lecture / /20
Other Sources
10 Problems related to Income from Other 06 Black board/ Lecture / /20
Sources
11 Set Off of Losses 01 Black board/ Lecture / /20
12 Carry Forward of Losses 01 Black board/ Lecture / /20
Total hours: 11
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3: Assessment of Individual
13 Meaning, Application of Deductions U/S 03 Black board/ Lecture / /20
80C to 80U
14 Section 87A 01 Black board/ Lecture / /20
15 Computation of Tax Liability of an 06 Black board/ Lecture / /20
Individual
16 Computation using Excel Work Sheet 02 Black board/ Lecture / /20
Total hours : 12
Unit 4: Assessment of Partnership Firm
17 Meaning of Assessment of Partnership Firm 01 Black board/ Lecture / /20
18 Definition of Firm, Partner U/S 2(23) 01 Black board/ Lecture / /20
 19 Residential Status Conditions U/S 184 02 Black board/ Lecture / /20
20 Provisions U/S 40(b), Deductions from 80G 02 Black board/ Lecture / /20
to 80JJA
21 Alternate Minimum Tax 01 Black board/ Lecture / /20
22 Computation of Tax Liability of Firms 06 Black board/ Lecture / /20
23 Black / /20
board/ Lecture
Total hours : 13
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5: Assessment of Company
24 Meaning of Assessment of Company 01 Black board/ Lecture / /20

25 Definition of Company, Closely held and 01 Black board/ Lecture / /20

widely held company
26 Indian company and Foreign Company 01 Black board/ Lecture / /20
27 Residential Status of Company 01 Black board/ Lecture / /20
28 Applicable Deductions U/S 80G to 80JJA 02 Black board/ Lecture / /20
29 Computation of Tax Liability including 06 Black board/ Lecture / /20
MAT
Total hours : 12

Date of submission of IA Marks : / /20

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 2020-21
(ANNEXURE-1.2)
Criterion 01
(Metric -1.1.1)
Programme: B.Com
Course/Paper Name: Quantitative Techniques
Semester: 4thSem
Class: II B.Com

Sl. Topic covered No. of Methodology/pedagogy Date Initial

No. Lecture
Hours
Unit 1:Indices and logarithms
1 Meaning 01 Black board/ Lecture / /20
2 Laws of Indices 02 Black board/ Lecture / /20
3 Laws of Indices and their application for 07 Black board/ Lecture / /20
simplification
4 Laws of logarithms 02 Black board/ Lecture / /20
5 Laws of logarithms and their application for 05 Black board/ Lecture / /20
simplification
6 Common logarithms 01 Black board/ Lecture / /20
7 Application of log table for simplification. 07 Black board/ Lecture / /20
Total hours: 25
Unit 2 :Progression
8 Meaning of sequence, progression; types 02 Black board/ Lecture / /20
of progressions
9 General terms and sum of ‘n’ term of 03 Black board/ Lecture / /20
Arithmetic progression
10 General terms and sum of ‘n’ term of 03 Black board/ Lecture / /20
Geometric progression
11 Application problems on Arithmetic 05 Black board/ Lecture / /20
progression
12 Application problems on Geometric 05 Black board/ Lecture / /20
progression
Total hours: 18
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3: Ratio, proportion, variation, and percentages
13 Ratio and problems 01 Black board/ Lecture / /20

14 Proportion and problems 05 Black board/ Lecture / /20

15 Variation and problems 01 Black board/ Lecture / /20
16 Percentages and problems 01 Black board/ Lecture / /20
Total hours : 08
Unit 4: Commercial Arithmetic
17 Simple interest and problems 03 Black board/ Lecture / /20
18 Compound interest and problems 03 Black board/ Lecture / /20
19 Bills Discounting- Meaning and concepts 02 Black board/ Lecture / /20
20 Bankers discount 02 Black board/ Lecture / /20
21 True discount 02 Black board/ Lecture / /20
22 Banker’s gain 02 Black board/ Lecture / /20
23 Present worth of the bill 02 Black board/ Lecture / /20
Total hours : 16
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5: Matrices and Determinants
24 Meaning and types of matrices 02 Black board/ Lecture / /20
25 Matrix operation-addition 03 Black board/ Lecture / /20
26 Matrix operation-subtraction 02 Black board/ Lecture / /20
27 Matrix operation-multiplication 06 Black board/ Lecture / /20
28 Determinants of a matrix and its 03 Black board/ Lecture / /20
evaluation
29 Solutions of linear equations by using 05 Black board/ Lecture / /20
Cramer’s rule
Total hours : 21

Date of submission of IA Marks : / /20

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 2020-21
(ANNEXURE-1.2)
Criterion 01
(Metric -1.1.1)
Programe:B.com
Course/Paper Name: Principles and practice of general insurance
Semester:4thsem
Class: II Year
Sl. Topic covered No. of Lecture Methodology/pedagogy Date Initial
No. Hours
Unit 1:General insurance
1 Meaning ,definition of genral insurance 1 hour Black board/ Lecture

-the evolution and growth of general

insurance

2 Types of general insurance 1 hour Black board/ Lecture

fundamentals of general insurance Seminar

3 Recent innovations organisation and 1 hour Black board/ Lecture

management of general insurance Seminar
companies

4 Regulatory framework for general 2 hour Black board/ Lecture

insurance in India Seminar

9 Total hours:

Unit 2 :Fire insurance

10 Fire insurance standard policies , fire 2 hours Black board/ Lecture
insurance coverages, consequential loss Seminar
and declaration policies
11 Marine insurence ., merincorgo 1 hours Black board/ Lecture
policies. Hull policies. Seminar
12 Institute corgocluses-institute hull 2 hours Black board/ Lecture
cluses .open polices Seminar
13 Motor insurance. Types .third party 2 hours Black board/ Lecture
insurance. Comprehensive coverage. Seminar
Conditions exclusion and premium
Total hours:
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3:
15 Non life miscellaneous insurance

16 Personal accident insurance,health 2 hours Black board/ Lecture

insurance and medi clime policies Seminar
17 Liability insurance. Burglary insurance 1 hours Black board/ Lecture
Seminar
18 Rural insurance covers, engeering 2 hours Black board/ Lecture
 insurance and its consequential loss Seminar
19 Aviation hull and aviation liability 1 hours Black board/ Lecture
Seminar
Total hours :
Unit 4:
25 Underwriting and settlement of claims
26 Proposal from,covere notes certificate s 1 hours Black board/ Lecture
of insurance ,endorsement, Seminar
27 Moral and physical hazards 1Hours Black board/ Lecture
Seminar
28 Statistics spreading of risks, premium 2 hours Black board/ Lecture
rating,premium loading Seminar
Total hours :
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5:settlement of claims
32 Clime procedure,TPA'S;claims form. 2 hours Black board/ Lecture
Investigation/assessment Seminar
33 Essential claims document,settlement 1hour Black board/ Lecture
limitations, Seminar
34 Arbitration,loss minimization and 1hours Black board/ Lecture
salvage Seminar

Date of submission of IA Marks :

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 2020-21
(ANNEXURE-1.2)
Criterion 01
(Metric -1.1.1)
Program: B.com
Course/Paper Name: Marketing Management
Semester: v semester
Class: III Bcom
Sl. Topic covered No. of Lecture Methodology/pedagogy Date Initial
No. Hours
Unit 1:introduction to marketing
1 Introduction to marketing, meaning and 01 Black board/lecture / /20
definition of marketing
2 Objective of marketing 01 Black board/lecture / /20
3 Marketing concepts and difference b/w 03 Black board/lecture / /20
marketing and selling
4 Functions of marketing, functions of 02 Black board/lecture / /20
exchange
5 Functions of physical supply and 02 Black board/lecture / /20
facilitating functions
6 Marketing mix meaning and definition 01 Black board/lecture / /20
7 Elements of marketing mix 02 Black board/lecture / /20
Total hours 12
Unit 2 :product concept
8 Introduction, meaning and attributes of a 01 Black board/lecture / /20
product
9 Classification of product or goods 01 Black board/lecture / /20
10 Product life cycle, stages of product life 02 Black board/lecture / /20
cycle and marketing strategies
11 Product related strategies “brand” 02 Black board/lecture / /20
12 Types of brands, branding policies and 02 Black board/lecture / /20
strategies
13 packaging 02 Black board/lecture / /20
14 labeling 02 Black board/lecture / /20
Total hours 12
Internal Assessment
Test/Quiz/Assignment – 01
 Unit 3: service marketing
15 Introduction meaning and difference b/w 01 Black board/lecture / /20
goods And services
16 Characteristics of service 01 Black board/lecture / /20
17 Service marketing mix and its elements 01 Black board/lecture / /20
18 Service marketing of hospitals, meaning 02 Black board/lecture / /20
19 Hospital marketing mix 02 Black board/lecture / /20
20 Components of hospital marketing mix 03 Black board/lecture / /20
21 Service marketing mix of tourism 01 Black board/lecture / /20
meaning
22 Components of tourism marketing mix 03 Black board/lecture / /20
Total hours : 14 Black board/lecture / /20
Unit 4: advertising, publicity and Event management
23 Introduction and meaning of advertising 01 / /20
24 Features and importance of advertising 01 Black board/lecture / /20
25 Advantages of Advertising 02 Black board/lecture / /20
26 Economic effects of advertising 01 Black board/lecture / /20
27 Social effects of advertising 01 Black board/lecture / /20
28 Advertising copy 02 Black board/lecture / /20
29 Advertising layout 02 Black board/lecture / /20
30 Event management, 5 c’s of event 01 Black board/lecture / /20
management
31 Classification of events and event 03 Black board/lecture / /20
designing
Total hours : 14
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5:retail marketing
32 Introduction and meaning 01 Black board/lecture / /20
33 Nature and characteristics of retailing 02 Black board/lecture / /20
34 Store based retailing 02 Black board/lecture / /20
35 Non- store based retailing 02 Black board/lecture / /20
36 Service based retailing 01 Black board/lecture / /20
37 Factors influencing organized retailing 01 Black board/lecture / /20
38 Functions and importance retail industry 02 Black board/lecture / /20
 39 Retail as a career 01 Black board/lecture / /20
Total hours: 12

Date of submission of IA Marks : / /20

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 2020-21
(ANNEXURE-1.2)
Criterion 01
(Metric -1.1.1)
Programme: B.Com
Course/Paper Name: Quantitative Techniques-II
Semester: 6thSem
Class: III B.Com

Sl. Topic covered No. of Methodology/pedagogy Date Initial

No. Lecture
Hours
Unit 1:Set theory
1 Meaning-types 01 Black board/ Lecture / /20
2 Operations on sets 05 Black board/ Lecture / /20
3 Application of Venn diagram to 05 Black board/ Lecture / /20
Represent problems on sets
Total hours: 11
Unit 2 : Permutations and combinations
8 Fundamental principles of counting, 01 Black board/ Lecture / /20
Factorial(n)
9 Permutation-linear permutation 05 Black board/ Lecture / /20
10 Permutation-circular permutation 02 Black board/ Lecture / /20
11 Combination 05 Black board/ Lecture / /20
Total hours: 13
Internal assessment
test/quiz/assignment – 01
Unit 3: Probability
13 Meaning and definition 01 Black board/ Lecture / /20
14 Various terminology used in 02 Black board/ Lecture / /20
 Probability(sample space, events, random
experiment, trial)
15 Application of probability 06 Black board/ Lecture / /20
Theory to business
Total hours : 09
Unit 4: Theoretical distribution
17 Binomial distribution 01 Black board/ Lecture / /20
18 BD-Application to business 05 Black board/ Lecture / /20
19 Poisson distribution 01 Black board/ Lecture / /20
20 PD-Application to business 05 Black board/ Lecture / /20
21 Normal distribution 01 Black board/ Lecture / /20
22 ND-Application to business 05 Black board/ Lecture / /20
Total hours : 18
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5: Sampling
24 Introduction 01 Black board/ Lecture / /20
25 Objectives-principles 01 Black board/ Lecture / /20
26 Census versus sample enumeration 01 Black board/ Lecture / /20
27 Limitations and errors 01 Black board/ Lecture / /20
28 Types of sampling 02 Black board/ Lecture / /20
29 How to judge reliability of a sample 01 Black board/ Lecture / /20
Total hours : 07

Date of submission of IA Marks : / /20

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 2020-21
(ANNEXURE-1.2)
Criterion 01
(Metric -1.1.1)
Program: B.com
Course/Paper Name: PRINCIPLES AND PRACTICE OF AUDITING
Semester: VI SEMESTER
Class: III B.com

Sl. No. Topic covered No. of Methodology/pedagogy Date Initial

Lectur
e
Hours
Unit 1: Auditing
1 Meaning and definition of auditing 01 Black board/ Lecture / /20
2 Nature of auditing 01 Black board/ Lecture / /20
3 Importance of auditing 01 Black board/ Lecture / /20
4 Objectives of auditing 02 Black board/ Lecture / /20
5 Advantages of auditing 01 Black board/ Lecture / /20
6 Different types of audit, 02 Black board/ Lecture / /20
7 Qualities of an auditor 02 Black board/ Lecture / /20

8 Audit report 02
9 Auditing in a computerized 02
environment.
Total hours: 14
Unit 2 :Audit planning and control
10 Factors affecting audit planning 02 Black board/ Lecture / /20
11 Audit program 02 Black board/ Lecture / /20
12 Audit note book 02 Black board/ Lecture / /20
13 Appointment of a company auditor 03 Black board/ Lecture / /20
14 Qualifications, Disqualifications, 03 Black board/ Lecture / /20
rights and duties of a company
auditor.
Total hours: 12
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3: Internal check and internal control
15 Meaning and objective-internal 03 Black board/ Lecture / /20
check for various transactions
16 Limitations of internal control 01 Black board/ Lecture / /20
17 Vouching-meaning and 02 Black board/ Lecture / /20
importance
18 Vouching of cash transactions. 02 Black board/ Lecture / /20
Total hours : 08
Unit 4: Verification and valuation of assets and liabilities.
19 Meaning- problems in valuation 02 Black board/ Lecture / /20
of assets
20 Verification and valuation of assets 05 Black board/ Lecture / /20
and liabilities goodwill, Stock in
trade, Investments,
21 Patents, Copy rights and 04 Black board/ Lecture / /20
trademarks, plant and machinery-
22 Capital, creditors, debentures, 03 Black board/ Lecture / /20
outstanding expenses, contingent
liabilities.
Total hours : 14
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5: Audit of different types of organizations
23 Audit of sole trader 02 Black board/ Lecture / /20
24 Audit of partnership firms 02 Black board/ Lecture / /20
25 Audit of hotels 02 Black board/ Lecture / /20
26 Audit of educational institutions, 04 Black board/ Lecture / /20
27 Audit of trust 02 Black board/ Lecture / /20
28 Audit of co-operative societies. 04 Black board/ Lecture / /20

Total hours : 16

Date of submission of IA Marks : / /20

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 2020-21
(ANNEXURE-1.2)
Criterion 01
(Metric -1.1.1)
Programe: B.com
Course/Paper Name: Enterprenurrship development
Semester: 6 sem
Class: III Year
Sl. Topic covered No. of Lecture Methodology/pedagogy Date Initial
N Hours
o.
Unit 1: Meaning, definition of enterprenur
1 Meaning, definition of enterprenur 1hour Black board

2 Experice,enterprenurship, characteristics of 2 hours Black board

successful enterprenurship, functions

3 Role of enterprenur in ecinomic 1 hour Black board

development

4 Women enterprenur,ruralenterprenur 1 hour Black board

5 Agricultural enterprenur, meaning and 2 hour Black board

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,EDIL,AW
AKE,KVIC,RUDSET
9 Industrial estate, meaning and importance 2 hour Black board
Total hours:08
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3: financingbof small business in India
10 Institutional and non institutional 2 hour Black board
assistance-SFVS,
11 Banks SIDBI,NBFC-meaning and scemes 2 hour Black board
12 Venture capital,bills discounting, factoring 1hour Black board
13 State and central government subsidis and 2 hour Black board
insensitive for SSI
14 Industrial policy,PM mudra yojana 1 hour Black board
 15 Meaning, objectives,proceesure for 2hour Black board
obtaining loan under mudra
Total hours : 10
Unit 4: Setting up of new business
16 Forms for all business,small 1 hour
proprietorship, partneship
17 Private company, cooperative society, 1hour Black board
meaning and nature
18 Project formulation, project report 1 hour Black board

19 Meaning, importance, general format of 1 hour Black board

project report
20 Project appraisal, financial, technical 1 hour Black board
marketing
21 Fisibility study, obtaining license, 1 hour Black board
clearance certificate, registration
proceesure
Total hours : 06
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5: Business ethics
22 Meaning,ethics in business 1 hour Black board

23 Importance, various, social responsibility 1 hour Black board

of an Enterprenurship towards customer
24 Suppliers, government and society self 1 hour Black board
employment
25 Recent trends in the area of self 1 hour Black board
employment
26 Event management, meaning and area of 1 hour Black board
business in event management
27 Tourism-meaning, products,e marketing 1 hour Black board
has self employment opportunity

Date of submission of IA Marks :

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 2020-21

(ANNEXURE-1.2)
Criterion 01
(Metric -1.1.1)
Programe: B.coM
Course/Paper Name: Business Taxation IV
Semester: VI
Class: III B.COM

Sl. Topic covered No. of Lecture Methodology/pedagogy Date Initial

No. Hours
Unit 1:K vat ACT 2003
1 Meaning and registration of dealers 1 PPT/Group Discussion/
Seminar/Case studies.

2 I - IV schedule of K-VAT Black board/Lecture

3 Filing of returns and tax invoice 1 Black board/Lecture

4 Problems on K-VAT 5 Black board/Lecture

5 Total hours 7 Black board/Lecture

Unit 2 :K VAT computation

6 Problems on Input tax deduction of 5 Black board/Lecture

capital goods

7 Problems on total turnover and taxable 5 Black board/Lecture

turnover

Internal Assessment
Test/Quiz/Assignment – 01

Unit 3: Central sales tax ACT 1956

8 Meaning , Declared goods, 1 Black board/Lecture

9 Registration under CST 2 Black board/Lecture

10 problems on CST 9 Black board/Lecture

Total hours: 12
Unit 4: Central excise Act 1 944
11 Registration of premises 1 Black board/Lecture
12 Types of Excise Duty 2 Black board/Lecture
14 Problems on assessable value and 8
excise duty
Total hours : 11 Black board/Lecture

Internal Assessment
Test/Quiz/Assignment – 02
 Unit 5:CENVAT
15 Meaning and evidence for availing 2 Black board/Lecture
CENVAT Credit
16 Problems on deduction of input 8 Black board/Lecture
CENVAT
Total hours: 10 Black board/Lecture
Unit 6 :Customs Act 1962
17 Meaning, notified goods, specified 2 Black board/Lecture
goods
18 Prohibition of importation and 1 Black board/Lecture
exportation
19 Types of Customs duty 2 Black board/Lecture
20 Problems on assessable value and 9 Black board/Lecture
custom duty
Total hours: 14

Date of submission of IA Marks :

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 2020-21
(ANNEXURE-1.2)
Criterion 01
(Metric -1.1.1)
Program: B.com
Course/Paper Name: BUSINESS STATISTICS
Semester: VI SEMESTER
Class: III B.com

Sl. No. Topic covered No. of Methodology/pedagogy Date Initial

Lecture
Hours
Unit 1: Statistics
1 Meaning of statistics 01 Black board/ Lecture / /20
2 Functions of statistics 02 Black board/ Lecture / /20

3 Advantages, limitations of statistics 02 Black board/ Lecture / /20

4 Collection of 03 Black board/ Lecture / /20
data-methods of collecting data
5 primary data, and sources of 03 Black board/ Lecture / /20
secondary data
6 Classification and 03 Black board/ Lecture / /20
Tabulation of data
7 SPSS –Introduction, uses, creation 04 Black board/ Lecture / /20
of variables and entering data.
Total hours: 18
Unit 2 :Measure of central tendency
8 Meaning and Definition of 01 Black board/ Lecture / /20
Averages
9 Arithmetic mean, Median, 06 Black board/ Lecture / /20
10 Mode[grouping method], 03 Black board/ Lecture / /20
11 standard deviation, 04 Black board/ Lecture / /20
12 Calculation of mean, median and 04 Black board/ Lecture / /20
Standard deviation using SPSS.
Total hours: 18
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3: Correlation
13 Meaning and Definition, types of 03 Black board/ Lecture / /20
correlation
14 Methods of calculating 04 Black board/ Lecture / /20
correlation
15 Methods of calculating 04 Black board/ Lecture / /20
correlation co-efficient
16 calculation of correlation Using 03 Black board/ Lecture / /20
SPSS.
Total hours : 14
 Unit 4: Regression
17 Meaning and Definition, 02 Black board/ Lecture / /20
18 Distinction between correlation and 03 Black board/ Lecture / /20
Regression
19 Regression equations and 04 Black board/ Lecture / /20
estimations
20 Calculation of Regression using 04 Black board/ Lecture / /20
SPSS.
Total hours : 13
Internal Assessment
Test/Quiz/Assignment – 02
Unit 5: Testing of Hypothesis
21 Meaning of hypothesis, types of 02 Black board/ Lecture / /20
hypotheses
22 Test of Significance 02 Black board/ Lecture / /20
23 Procedure of testing hypothesis 03 Black board/ Lecture / /20
24 Procedure of Z test 04 Black board/ Lecture / /20
25 Procedure of T test 04 Black board/ Lecture / /20
26 Chi square test 04 Black board/ Lecture / /20
Total hours : 19
Unit 6 :Index Numbers

27 Meaning , Definition of Index 02 Black board/ Lecture / /20

number
28 Types of Index number 02 Black board/ Lecture / /20
29 Methods of Construction of Index 03 Black board/ Lecture / /20
number
30 Problems in the Construction 04 Black board/ Lecture / /20

31 Cost of living index numbers. 03 Black board/ Lecture / /20

Total hours : 14

Date of submission of IA Marks : / /20

Signature of Faculty Signature of HOD Principal