(Metric -1.1.1) Program: B. Com
Course/Paper Name: Financial Accounting Semester: I Semester
Class: I B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology /pedagogy
Date Initial Unit 1: INTRODUCTION TO FINANCIAL ACCOUNTING
1 Introduction – Meaning and Definition 01
Black board Lecture
PPT
1st Week of Aug - 2nd Week of
Aug 2 Objectives of Accounting – Functions of
Accounting – Users of Accounting Information
02
3 Limitations of Accounting – Accounting Principles
01 4 Accounting Concepts and Accounting
Conventions
02 5 Accounting Standards: List of Indian
Accounting Standards
02 Total hours: 08
Unit 2: CONVERSION OF SINGLE ENTRY INTO DOUBLE ENTRY SYSTEM 6 Single entry system- Meaning – Features –
Merits – Demerits
01
Black board Lecture
PPT
2nd Week – 4th Week
Aug 7 Types. Conversion into Double Entry system
– Need for Conversion
01 8 Preparation of Statement of Affairs
Cashbook
02
9 Memorandum Trading Account 02
10 Total Debtors Account – Total Creditors Account
02 11 Bills Receivable Account Bills Payable
Account
02 12 Trading and Profit & Loss Account and
Balance Sheet.
02 Total hours: 12 Unit 3: HIRE PURCHASE SYSTEM
13 Meaning of Hire Purchase and Installment Purchase System- difference between Hire Purchase and Installment Purchase
01 Black board Lecture
PPT
4th week Aug – 2nd week Sept Important Definitions – Hire Purchase 01
Agreement – Hire Purchase Price – Cash Price – Hire Purchase Charges – Net Hire Purchase Price – Net Cash Price
15 Calculation of Interest – Calculation of Cash
Price 04
16 Journal Entries and Ledger Accounts in the books of Hire, Purchaser and Hire Vendor (Asset Accrual Method only)
06 Total hours: 12 Unit 4: ROYALTY ACCOUNTS
17 Meaning and definition – Technical Terms – Royalty – Landlord – Tenant – Minimum Rent – Short Workings
01
Black board Lecture
PPT
3rd week Sept – 3rd week Oct 18 Recoupment of Short Working under (Fixed
Period) restrictive and non-restrictive 01 19 (Floating Period) Recoupment within the
Life of the Lease –
Treatment of Strike and Stoppage of work
02 20 Accounting Treatment in the books of
Lessee and lessor 03
21 Journal entries and Ledger
Accounts including minimum rent account 05 Total hours: 12
Unit 5: CONVERSION OF PARTNERSHIP FIRM INTO A LIMITED COMPANY 22 Meaning – Need for conversion - Purchase
Consideration – Mode of Discharge of Purchase Consideration
01
Black board Lecture
PPT
3rd week Oct – 2nd week Nov 23 Methods of calculation of Purchase
Consideration – Net Payment Method – Net Assets Method
02 24 Journal Entries and Ledger Accounts in the
books of Vendor 04
25 Treatment of items: Dissolution Expenses, Unrecorded Assets and Liabilities, Assets and Liabilities not taken over by the
Purchasing Company, Contingent liabilities, Incorporation entries and preparation of balance sheet of the purchasing company under vertical format.
05
Total hours: 12
Internal Assessment Submission 2nd week
Nov
(Metric -1.1.1) Program: B. Com
Course/Paper Name: Indian Financial System Semester: I Semester
Class: I B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology /pedagogy
Date Initial Unit 1: FINANCIAL SYSTEM
1 Introduction – Meaning – 01
Black board Lecture
PPT
1st Week of Aug - 2nd Week
of Aug 2 Classification of Financial System. 02
3 Financial Markets – Functions 02
4 Significance of Primary Market, Secondary
Market, Capital Market, & Money Market. 02 5 Significance of Secondary Market 02
6 Significance of Capital Market 02
7 Significance of Money Market 01
Total Hours: 12 Unit 2: FINANCIAL INSTITUTIONS
8 Types of Banking and Non-Banking
Financial Institutions. 05 Black board
Lecture PPT
2nd Week – 4th Week
Aug 9 Constitution, objectives & functions of IDBI,
SFCs, SIDCs, LIC, EXIM Bank. 05
10 Mutual Funds – features and types. 04 Total Hours: 14 Unit 3: COMMERCIAL BANKS
11 Introduction – Role of Commercial Banks – 02
Black board Lecture
PPT
4th week Aug – 2nd week Sept 12 Functions of Commercial Banks – Primary
Functions 02
13 Functions of Commercial Banks – Secondary
Functions 02
14 Investment Policy of Commercial Banks. 02 15 Narasimaham committee report on banking
sector reforms. 02
Total Hours: 10 Unit 4: REGULATORY INSTITUTIONS
16 Reserve Bank of India (RBI) – Organization 02
Black board Lecture
PPT
3rd week Sept – 3rd week Oct
17 Objectives of RBI 01
18 Role and Functions of RBI 04
19 The Securities Exchange Board of India
(SEBI) – Organization and Objectives. 03 Total Hours: 10 Unit 5: FINANCIAL SERVICES
20 Meaning & Definition 02
Black board Lecture
PPT
3rd week Oct – 2nd week Nov
21 Features – Importance. 02
22 Types of Financial Services – factoring,
leasing, venture capital, 03
23 Consumer finance - housing & vehicle
finance. 03
Total Hours: 10
Internal Assessment Submission 2nd week
Nov
Criterion 01 (Metric -1.1.1) Program: B. Com
Course/Paper Name: Marketing & Services Management Semester: I Semester
Class: I B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology /pedagogy
Date Initial Unit 1: INTRODUCTION TO MARKETING
1 Meaning and definition - Goals 02
Black board Lecture
PPT
1st Week of Aug 2 Concepts of Marketing – Approaches to
Marketing 02
3 Functions of Marketing. 01
4 Recent Trends in Marketing - e-business – Tele-marketing – M-Business – Green Marketing – Retailing, Relationship Marketing – Customer Relationship Management
05
Total hours: 10 Unit 2: MARKETING ENVIRONMENT
5 Meaning – demographic- economic – natural – technological – political – legal – socio cultural
environment
03
Black board Lecture
PPT
2nd Week – 4th Week
Aug
6 Bases of Market Segmentation 02
7 Market Segmentation and Consumer
Behaviour - Meaning & Definition 04 8 Consumer Behaviour – Factors influencing
Consumer Behaviour 03
Total hours: 12 Unit 3: MARKETING MIX
9 Meaning – elements 01 Black board
Lecture PPT
4th week Aug – 4th week Sept 10 PRODUCT – product mix, product line –
product life cycle – product planning 01
– New product development – branding - packing and packaging.
11 PRICING – factors influencing
pricing, methods of pricing (only Meaning), and pricing policy
04 12 PHYSICAL DISTRIBUTION,
Meaning, factors affecting channels, types of marketing channels
06 13 PROMOTION –Meaning and
significance of promotion – personal selling and advertising
Total hours : 16
Unit 4: INTRODUCTION TO SERVICES MANAGEMENT 14 Meaning of services – characteristics of
services 02
Black board Lecture
PPT
1st week Oct – 3rd week
Oct 15 Classification of services – marketing mix
inservice industry 03
16 Growth of service sector in India. Service
processes 02
17 Designing the service process
– service blueprint – back office & front office process
03 Total hours: 10 Unit 5: SERVICE SECTOR MANAGEMENT
18 Tourism and Travel Services – concept,
nature, significance, marketing. 03
Black board Lecture
PPT
3rd week Oct – 2nd week Nov 19 Health Care services –concept, nature,
significance and marketing. 02
20 Educational services - concept, nature,
significance and marketing. 03
Total hours: 08
Internal Assessment Submission 2nd week
Nov
(Metric -1.1.1) Program: B. Com
Course/Paper Name: METHODS AND TECHNIQUES FOR BUSINESS DECISIONS Semester: I Semester
Class: I B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology /pedagogy
Date Initial Unit 1: NUMBER SYSTEM
1 Introduction – Natural Numbers - Even
Numbers – Odd Numbers – 02 Black board
Lecture PPT
1st Week of Aug 2 Integers – Prime Numbers – Rational &
Irrational numbers, Real Numbers 02 3 HCF & LCM (Simple problems). 02 Total hours: 06 Unit 2: THEORY OF EQUATIONS
4 Introduction – Meaning - Types of Equations 02
Black board Lecture
PPT
2nd Week – 4th Week
Aug 5 Simple/ Linear Equations - Simultaneous
Equations (only two variables), 04
6 Elimination and Substitution Methods only.
Quadratic Equation – Factorization and Formula Method (ax² + bx + c = 0 form only). Problems on Commercial
Applications.
04
Total hours: 10 Unit 3: MATRICES AND DETERMINANTS
7 Meaning – types – operation on matrices 02
Black board Lecture
PPT
4th week Aug – 2nd week Sept 8 additions – subtractions and multiplication of
two matrices 06
9 transpose – determinants – minor of an element – co-factor of an element –inverse – crammers rule in two variables – application oriented problems
06
Total hours : 14 Unit 4: COMMERCIAL ARITHMETIC
10 Simple Interest, 02 Black board 3rd week
. Lecture PPT
Sept – 3rd week Oct 11 Compound Interest including half yearly and
quarterly calculations 03
12 Annuities, Percentages, Bills Discounting, 03 13 Ratios and proportions, duplicate-triplicate
and sub-duplicate of a ratio. Proportions:
third, fourth and inverse proportion - problems
08
Total hours : 16 Unit 5: PROGRESSIONS
14 Arithmetic Progression - Finding the ‘nth
term of AP and Sum to nth term of AP. 04
Black board Lecture
PPT
3rd week Oct – 2nd week Nov
15 Insertion of Arithmetic Mean 02
16 Geometric Progression – Finding the ‘n’th term of GP and sum to ‘n’ the term of GP and insertion of Geometric Mean
04 Total Hours: 10
Internal Assessment Submission 2nd week
Nov
(Metric -1.1.1) Program: B. Com
Course/Paper Name: Retail Management Semester: II Semester
Class: I B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology /pedagogy
Date Initial Unit 1: INTRODUCTION TO RETAIL BUSINESS
1 Definition – functions of retailing 02
Black board Lecture
PPT
2nd Week of Jan 2 types of retailing – forms of retail
business ownership 02
3 Retail theories – Wheel of Retailing 02
4 Retail life cycle 02
5 Retail business in India: Influencing factors – presentIndian retail scenario.
International perspective in retail business.
02 Total hours: 10
Unit 2: CONSUMER BEHAVIOUR IN RETAIL BUSINESS 6 Buying decision process and its
implication on retailing 02
Black board Lecture
PPT
4th Week Jan – 2nd Week Feb 7 Influence of group and individual factors 02
8 Customer shopping behaviour, Customer
service and customer satisfaction. 04 9 Consumer Behaviour – Factors
influencing Consumer Behaviour 02 10 Retail planning process: Factors to
consider in preparing a business plan – implementation – risk analysis.
02 Total hours: 12 Unit 3: RETAIL OPERATIONS
11 Factors influencing location of Store 02
Black board Lecture
PPT
2nd week Feb – 4th week
Feb 12 Market area analysis – Trade area
analysis – Rating Plan method - Site evaluation
03 13 Retail Operations: Stores Layout and
visual merchandising, Stores designing, Space planning, Inventory management, Merchandise Management, Category
05
Management
Total hours : 10 Unit 4: RETAIL MARKETING MIX
14 Introduction -Product : Decisions related to selection of goods (Merchandise Management revisited)
03
Black board Lecture
PPT
1st week Mar – 4th week Mar 15 Decisions related to delivery of service.
Pricing : Influencing factors – approaches to pricing – price
sensitivity - Value pricing – Markdown pricing.
04
16 Place : Supply channel – SCM principles – Retail logistics – computerized
replenishment system – corporate replenishment policies.
03 17 Promotion: Setting objectives –
communication effects - promotional mix.
03
18 Human Resource Management in Retailing – Manpower planning – recruitment and training – compensation – performance appraisal Methods.
03
Total hours : 16
Unit 5: IMPACT OF INFORMATION TECHNOLOGYIN RETAILING 19 Non store retailing (e-retailing) - The
impact of Information Technology in retailing
02
Black board Lecture
PPT
1st week Apr – 2nd week
Apr 20 Integrated systems and networking –
EDI – Bar coding – Electronic article surveillance
02 21 Electronic shelf labels – customer
database management system 02
22 Legal aspects in retailing, Social issues
in retailing, Ethical issues in retailing. 02 Total Hours: 08
Internal Assessment Submission 2nd week Apr
(Metric -1.1.1) Program: B. Com
Course/Paper Name: Advanced Financial Accounting Semester: II Semester
Class: I B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology /pedagogy
Date Initial Unit 1: INSURANCE CLAIMS
1 Introduction – Need 01
Black board Lecture
PPT
2nd Week of Jan- 4th week Jan 2 Loss of Stock Policy – Steps for
ascertaining Fire insurance claim – Treatment of Salvage
04 3 Average Clause – Treatment of Abnormal
Items 03
4 Computation of Fire insurance claims. 04 Total hours: 12 Unit 2: CONSIGNMENT ACCOUNTS
5 Introduction – Meaning – Consignor – Consignee – Goods Invoiced at Cost Price – Goods Invoiced at Selling Price – Normal Loss – Abnormal Loss
02
Black board Lecture
PPT
1st Week – 3rdWeek 6 Valuation of Stock – Stock Reserve – Feb
Journal Entries 05
7 Ledger Accounts in the books of Consignor
and Consignee. 05
Total hours: 12 Unit 3: ACCOUNTING FOR JOINT VENTURES 8 Introduction – Meaning – Objectives
Distinction between joint venture and consignment – Distinction between joint venture and partnership
02 Black board Lecture
PPT
4th week Feb – 3rd week Mar 9 Maintenance of accounts in the books of
coventurers 02
10 Calculation of Interest – Calculation of
Cash Price 02
11 Maintaining separate books for joint
venture 02
12 Preparation of memorandum joint venture -
problems. 04
Total hours : 12 Unit 4: BRANCH ACCOUNTS
13 Introduction – Meaning – Objectives –
Types of Branches 02
Black board Lecture
PPT
3rd week Mar – 4th week Mar 14 Dependent Branches – Features – Supply of
Goods at Cost Price - Invoice Price 02 15 Branch Account in the books of Head
Office (Debtors System Only). 06
Total hours : 10 Unit 5:DEPARTMENTAL ACCOUNTS
16 Meaning, Objectives, basis of allocation of expenses
03 Black board Lecture
PPT
1st week Apr – 2nd week Apr 17 Trading and Profit and Loss Account in
Columnar form – (Excluding Inter Departmental Transfers at invoice price)
07
Total Hours: 10
Internal Assessment Submission 2nd week
Apr
(Metric -1.1.1) Program: B. Com
Course/Paper Name: BANKING LAW AND OPERATIONS Semester: II Semester
Class: I B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology /pedagogy
Date Initial Unit 1: NEGOTIABLE INSTRUMENTS
1 Introduction – Meaning & Definition – Features
02 Black board Lecture
PPT
2nd Week of Jan – 3rd week Jan 2 Kinds of Negotiable Instruments: Meaning,
Definition & Features of Promissory Notes, Bills of Exchange
03
3 Cheques - Crossing of Cheques –Types of Crossing
02 4 Endorsements: Meaning, Essentials & Kinds
of Endorsement
03
Total hours: 10
Unit 2: BANKER AND CUSTOMER RELATIONSHIP 5 Introduction – Meaning of Banker – Bank -
Meaning of Customer
05 Black board Lecture
PPT
3rd Week Jan– 1st Week Feb 6 General & Special Relationships. 05
Total hours: 10
Unit 3: BANKING OPERATIONS 7 Collecting Banker: Meaning – Duties &
Responsibilities of Collecting Banker –
02 Black board Lecture
PPT
2nd week Feb – 2nd week Mar 8 Holder for Value –Holder in Due Course -
Statutory Protection to Collecting Banker
02 9 Paying Banker: Meaning – Precautions –
Statutory Protection to the Paying Banker
02 10 Dishonor of Cheques – Grounds of Dishonor
– Consequences of wrongful dishonor of Cheques.
02
11 Lending Operations: Principles of Bank Lending
04
12 Kinds of lending facilities such as Loans, Cash Credit, Overdraft, Bills Discounting, Letters of Credit
04
13 NPA: Meaning, circumstances & impact 01 14 Regulations of priority lending for
commercial banks.
01 Total hours : 18 Unit 4: CUSTOMERS AND ACCOUNT HOLDERS
15 Types of Customers and Account Holders 02 Black board Lecture
PPT
3rd week Mar – 4th week Mar 16 Procedure and Practice in opening and
operating accounts of different customers including Minors
04
17 Meaning & Operations of Joint Account Holders, Partnership Firms, Joint Stock companies, Executors and Trustees, Clubs and Associations and Joint
Hindu Undivided Family
06
Total hours : 12 Unit 5: BANKING INNOVATIONS
18 New technology in Banking – E-services – Debit and Credit cards. Internet Banking, ATM,
03 Black board Lecture
PPT
1st week Apr – 2nd week Apr 19 Electronic Fund Transfer, MICR, RTGS,
NEFT, DEMAT.
03 Total Hours: 06
Internal Assessment Submission 2nd week
Apr
(Metric -1.1.1) Program: B. Com
Course/Paper Name: QUANTITATIVE ANALYSIS FOR BUSINESS DECISIONS-I Semester: II Semester
Class: I B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology /pedagogy
Date Initial Unit 1: INTRODUCTION TO STATISTICS
1 Meaning and Definition – Functions 02 Black board Lecture
PPT
2nd Week of Jan
2 Scope – Limitations 01
Total hours: 03
Unit 2: CLASSIFICATION AND TABULATION OF DATA 3 Collection of data - census and sample
techniques.
03 Black board Lecture
PPT
2nd Week – 3rd Week
Jan 4 Classification of data, preparation of
frequency distribution and tabulation of data.
05 Total hours: 08 Unit 3: MEASURES OF CENTRAL TENDENCY 5 Meaning and Definition Types of averages –
Arithmetic Mean (Simple and Weighted)
06 Black board Lecture
PPT
4th week Jan – 3rd week Feb 6 Median, Mode (excluding missing frequency
problems)
06 7 Graphical representation of median and
mode
04 8 Ogive– curve, histogram, smoothed
frequency curve and frequency polygon
04 Total hours : 20 Unit 4: MEASURES OF DISPERSION AND SKEWNESS
9 Meaning & Definition 01 Black board
Lecture PPT
4th week Feb – 3rd week Mar 10 Range, Quartile Deviation, Mean Deviation
Standard Deviation and Coefficient of Variation
10
11 Skewness: Meaning, uses, and problems on Karl Pearson’s’ Co-efficient of
04
skewness.
Total hours : 15 Unit 5:: INDEX NUMBERS
12 Meaning & Definition – Uses – classification 01 Black board Lecture
PPT
4th week Mar – 1st week Apr 13 Construction of Index Numbers – Methods
of constructing Index Numbers – Simple Aggregative Method – Simple Average of Price – Weighted index method
06
14 Fisher’s Ideal method (including TRT &
FRT) – Consumer Price Index – Problems.
03
Total Hours: 10
Internal Assessment Submission 2nd week
Apr
(Metric -1.1.1) Program: B. Com
Course/Paper Name: Business Ethics Semester: III Semester
Class: II B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology /pedagogy
Date Initial Unit 1: BUSINESS ETHICS
1 Introduction, Meaning, Scope, Arguments for and against business ethics.
02 Black board Lecture
PPT
1st week to 3rd week of
July 2 Types of Ethics – Characteristics 02
3 Factors influencing Business Ethics 02 4 Importance of Business Ethics 02 5 Basics of business ethics - Corporate
Social Responsibility
02 6 Issues of Management – Crisis
Management
02 Total hours: 12 Unit 2: PERSONAL ETHICS
7 Introduction, Meaning, Emotional Honesty, Promote happiness
03 Black board Lecture
PPT
4th Week of July to 2nd
week of August
8 Virtue of humility 03
9 Karma yoga – proactive 03
10 Flexibility and purity of mind. 03 Total hours: 12 Internal Assessment
Test/Quiz/Assignment – 01
01 Test 2nd week of
August Unit 3: ETHICS IN MANAGEMENT
11 Introduction, Ethics in HRM 03 Black board
Lecture PPT
3rd week of August to 1st
week of September
12 Marketing Ethics 03
13 Ethical aspects of Financial Management
03 14 Technology Ethics and Professional
ethics.
03 Total hours : 12
Unit 4: ROLE OF CORPORATE CULTURE IN BUSINESS
15 Meaning, Functions 04 Black board
Lecture PPT
2nd week of September to 4th week of
September 16 Impact of corporate culture 04
17 Cross cultural issues in ethics 04 Total hours : 12 Internal Assessment
Test/Quiz/Assignment – 02
01 Test 4th week of
September Unit 5: CORPORATE GOVERNANCE
18 Meaning, scope, scope of Corporate Governance
03 Black board Lecture
PPT
1stweek of October to 3rdweekof October 19 Composition of BODs, Cadbury
Committee
03 20 Various committees, reports on
corporate governance
03 21 Benefits and Limitations of Corporate
Governance with living examples.
03 Total hours : 12 Date of submission of IA Marks: End of semester
(Metric -1.1.1) Program: B. Com
Course/Paper Name: CORPORATE ACCOUNTING Semester: III Semester
Class: II B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology /pedagogy
Date Initial Unit 1: UNDERWRITING OF SHARES
1 Meaning – Underwriting Commission – Underwriter
01 Black board Lecture
PPT
1st week of July to 2nd week of July 2 Functions - Advantages of
Underwriting, Types of Underwriting
01 3 Marked and Unmarked Applications 01 4 Problems (Excluding Journal entries) 05 Total hours: 08 Unit 2: PROFIT PRIOR TO INCORPORATION
5 Meaning, calculation of sales ratio, 01 Black board 3rd week of
time ratio, weighted ratio. Lecture July to 1st
PPT week of
6 Treatment of capital and revenue 01
expenditure August
7 Ascertainment of pre-incorporation 01 and post-incorporation profits by
preparing Profit and Loss Account and Balance Sheet.
8 Problems 09
Total hours: 12 Internal Assessment
Test/Quiz/Assignment – 01
01 Test 1st week of
August Unit 3: VALUATION OF GOODWILL
9 Meaning – Circumstances of Valuation of Goodwill – Factors influencing the value of Goodwill.
01 Black board Lecture
PPT
2rd and 3rd week of
August 10 Methods of Valuation of Goodwill:
Average Profit Method, Super Profit Method, Capitalization of average Profit Method, Capitalization of Super Profit Method, and Annuity Method -
01
11 Problems 06
Total hours : 08 Unit 4: VALUATION OF SHARES
12 Meaning, Need for Valuation, Factors Affecting Valuation.
01 Black board Lecture
PPT
4th week of August to 1st
week of September 13 Methods of Valuation: Intrinsic
Value Method, Yield Method, Earning Capacity Method.
01
14 Fair Value of shares. Rights Issue and Valuation of Rights Issue
01
Problems 05
Total hours : 08 Internal Assessment
Test/Quiz/Assignment – 02
01 Test 4th week of
September Unit 5: COMPANY FINAL ACCOUNTS
15 Statutory Provisions regarding preparation of Company Final Accounts
01 Black board Lecture
PPT
2nd week of September to 1st week of
October 16 Treatment of Special Items, Tax
deducted at source – Advance payment of Tax – Provision for Tax – Depreciation
01
17 Interest on debentures – Dividends – Rules regarding payment of
dividends – Transfer to Reserves –
01
18 Preparation of Profit and Loss Account and Balance Sheet in vertical form (As per 2011 revised format)
01
19 Problems 16
Total hours : 20
Date of submission of IA Marks: End of semester
(Metric -1.1.1) Program: B. Com
Course/Paper Name: Financial Management Semester: III Semester
Class: II B. Com Name of the Faculty:
Total Hours: 56 Hours Sl.
No.
Topic covered No. of Lecture Hours
Methodology/
pedagogy
Date Initial Unit 1: Introduction :Financial Management
1 Introduction-Meaning of Finance- Business Finance-Finance
Function
01 Black board Lecture
PPT
1st week to 3rd week of July 2 Aims of Finance Function-
Organization structure of Finance Department
02
3 Financial Management-Goals of Financial management
01 4 Financial Decisions-Role of a
Financial Manager
01
5 Financial Planning 01
6 Steps in Financial Planning 01 7 Principles of Sound Financial
Planning
01 8 Factors influencing a Sound
Financial plan
02 Total hours: 10 Unit 2: Time value of Money
9 Introduction- meaning & Definition 01 Black board Lecture
PPT
4th week of July to 3rd week of
August
10 Need 01
11 Future Value(Single Flow-Uneven flow& Annuity)
01 12 Doubling period-Concept of
Valuation: Valuation of Bonds, Debentures and shares
02
13 Simple problems 07
Total hours: 12 Internal Assessment
Test/Quiz/Assignment – 01
01 Test 3rd week of
August Unit 3: Financing Decision
14 Introduction 01 Black board
Lecture PPT
4th week of August to 2nd
week of September 15 Meaning of Capital Structure 01
16 Factors influencing Capital Structure
01 17 Optimum Capital Structure 01 18 Computation & Analysis of
EBIT,EBT,EPS-Leverages
01
19 Simple problems 07
Total hours : 12 Unit 4: Investment & Dividend decision
20 Investment decision: Introduction 01 Black board Lecture
PPT
3rd week of September to 2nd week of
October 21 Meaning and definition of Capital
Budgeting
01 22 Features-Significance& Process 01 23 Techniques: Payback period,
Accounting Rate of Return, Net Present Value, IRR and
profitability Index-Simple problems
10
24 Dividend decision: Introduction- meaning and definition
01 25 Determinants of Dividend Policy 01 26 Types of Dividends-Bonus shares 01 Total hours : 16 Internal Assessment
Test/Quiz/Assignment – 02
01 Test 2nd week of
October Unit 5: Working Capital Management
27 Introduction-Concept of Working Capital
01 Black board Lecture
PPT
3rd and 4th week of October 28 Significance of adequate Working
Capital
01 29 Evils of Excess/Inadequate
Working Capital
02 30 Determinants of Working Capital 01 31 Sources of Working Capital 01 Total hours: 06
Date of submission of IA Marks: End of the Semester
(Metric -1.1.1) Program: B. Com
Course/Paper Name: PUBLIC RELATIONS AND CORPORATE COMMUNICATION Semester: III Semester
Class: II B. Com Name of the Faculty:
Total Hours: 42 Sl.
No.
Topic covered No. of Lecture Hours
Methodology /pedagogy
Date Initial Unit 1: ATTITUDE AND EMOTIONAL INTELLIGENCE
1 Importance of Attitude, Meaning of Positive Thinking and Positive Attitude.
02 Black board Lecture
PPT
1st to 3rd week of July 2 Ways to build positive attitude 02
3 Effects of negative attitude and measures to overcome them.
02 4 Significance of interpersonal
relationships in personal and professional life
02
5 Tips to enhance interpersonal
relationships, Emotional Intelligence
02 Total hours: 10
Unit 2: VISION, GOAL SETTING & TIME MANAGEMENT 6 Meaning of Vision, Doing things for
the right purpose
01 Black board Lecture
PPT
3rd and 4th week of July 7 Setting and achieving goals,
Importance of goal setting
02 8 Periodicity in goal setting, short,
medium, long-term, methods to achieve set goals.
02
9 General principles of Stress
Management and Time Management.
01 Total hours: 06 Internal Assessment
Test/Quiz/Assignment – 01
01 Test 1st week of
August Unit 3: CREATIVITY
10 The creative mind, Importance of Creativity.
02 Black board Lecture
PPT
1st week to 3rd week of
August 11 Elements of Creativity, Influence and
Flexibility, Factors influencing creativity
03
12 Methods of enhancing creativity 02 13 Techniques of creativity,
Brainstorming, attributes listing.
03 Total hours : 10 Unit 4: COMMUNICATION SKILLS
14 Significance, Process of Communication, Forms of
Communication, Communication Gap
02 Black board Lecture
PPT
4th week of August to 2nd
week of September 15 Listening Skills – Basics of
Managerial Speaking Skills
02 16 Body Language – How to develop
matter for a speech,
02 17 Presentation aids and effective use of
presentation aids.
02 18 Preparation of Resume & preparation
for GD & Interview.
02 Total hours : 10 Internal Assessment
Test/Quiz/Assignment – 02
01 Test 3rd week of
September Unit 5: CAREER PLANNING
19 Career Planning, Awareness of different Careers.
02 Black board Lecture
PPT
3rd week of September to
2nd week of October
20 Sources of Information. 02
21 Choosing a Career and Career counseling
02 Total hours : 06
Date of submission of IA Marks: End of semester
(Metric -1.1.1) Program: B. Com
Course/Paper Name: QUANTATIVE ANALYSIS FOR BUSINESS DECISIONS-II Semester: III Semester
Class: II B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology /pedagogy
Date Initial Unit 1: CORRELATION AND REGRESSION ANALYSIS
1 Correlation: Meaning and Definition, Uses
01 Black board Lecture
PPT
1st week of July to 1st week of
August 2 Types, Karl Pearson’s coefficient of
correlation, probable error.
01 3 Problems on Karl Pearson’s
coefficient of correlation
06 4 Spearman’s Rank Correlation
Coefficient meaning and problems on Rank Correlation.
02
5 Problems on Repeated Rank Correlation
02 6 Regression: Meaning, Uses,
Regression lines, Regression Equations. Correlation Coefficient through Regression Coefficient
01
7 Problems on Regression lines, Regression Equations.
04 8 Problems on Correlation Coefficient
through Regression Coefficient
03 Total hours: 20 Unit 2: TIME SERIES
09 Introduction, Meaning, Uses, Components of Time Series.
01 Black board Lecture
PPT
2nd week of August to 4th
week of August 10 Fitting a straight line trend by the
method of least squares and Computation of Trend Values (when ∑X = 0) including Graphical presentation of trend values.
01
11 Problems on Computation of Trend Values including Graphical
presentation of trend values.
10
Total hours: 12 Internal Assessment
Test/Quiz/Assignment – 01
01 Test 4th week of
August Unit 3: INTERPOLATION AND EXTRAPOLATION
12 Meaning, Significance, Assumptions, Methods of Interpolation.
01 Black board Lecture
PPT
1st and 2nd week of September 13 Binomial expansion (Interpolating
method one and two missing values only) theory concept and problems
03
14 Newton’s Advancing Differences Method
01 15 Problems on Newton’s Advancing
Differences Method
03 Total hours : 08
Unit 4: SAMPLING AND SAMPLING DISTRIBUTION 16 Meaning, Objectives and Types :
Probability Sampling and Non- Probability Sampling Techniques-
02 Black board Lecture
PPT
3rd and 4th
week of September 17 Meaning of Population, Parameter
and Statistic - Sampling distribution –Meaning and usefulness of
Standard Error
01
18 Simple Problems on calculation of Sample size
05 Total hours : 08 Internal Assessment
Test/Quiz/Assignment – 02
01 Test 3rd week of
September Unit 5: THEORY OF PROBABILITY
19 Meaning and Importance of Probability- Experiment.
01 Black board Lecture
PPT
1st and 2nd week of October 20 Event and types of events, Addition
Theory of probability.
01 21 Simple Problems on addition
theorem only
06 Total hours : 08
Date of submission of IA Marks: End of semester
Criterion 01 (Metric -1.1.1) Program: B. Com
Course/Paper Name: Advanced Corporate Accounting Semester: IV Semester
Class: II B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology/
pedagogy
Date Initial Unit 1: REDEMPTION OF PREFERENCE SHARES
1 Meaning – legal provisions – treatment regarding premium on redemption
01 Black board/
Lecture PPT
2nd and 3rd week of
January 2 Creation of Capital Redemption Reserve
Account– Fresh issue of shares
01 3 Arranging for cash balance for the
purpose of redemption
01 4 Minimum number of shares to be issued
for redemption – issue of bonus shares –
01 5 Preparation of Balance sheet (vertical
forms) after redemption.
06 Total hours: 10
Unit 2: MERGERS AND ACQUISITION OF COMPANIES 6 Meaning of Amalgamation and
Acquisition – Types of Amalgamation – Amalgamation in the nature of Merger.
02 Black board/
Lecture PPT
4th week of January to 3rd
week of February 7 Amalgamation in the nature of Purchase
- Methods of Purchase Consideration – Calculation of Purchase Consideration (Ind AS 103) (Old AS14).
02
8 Net asset Method - Net Payment Method, Accounting for Amalgamation (Problems on both the methods) - Entries and Ledger Accounts in the Books of Transferor Company and Transferee Company – Preparation of new Balance sheet. (Vertical Format) (Excluding External Reconstruction).
12
Total hours: 16 Internal Assessment
Test/Quiz/Assignment – 01
4th week of February
Unit 3: INTERNAL RECONSTRUCTION 9 Meaning – Objective – Procedure –
Form of Reduction
02 Black board/
Lecture PPT
4th week of February to 1stweek of
March 10 Passing of Journal Entries – Preparation
of Reconstruction accounts – Preparation of Balance Sheet after Reconstruction.
(Vertical Format) Problems.
10
Total hours : 10 Unit 4: LIQUIDATION OF COMPANIES
11 Meaning–Types of Liquidation Black board/
Lecture PPT
2nd week of March to 4th week of
March 12 Order of Payment - Calculation of
Liquidator’s Remuneration.
01 13 Preparation of Liquidators Final
Statement of Account.
01 Total hours : 10 Internal Assessment
Test/Quiz/Assignment – 02
4th week of March
Unit 5: RECENT DEVELOPMENTS IN ACCOUNTING & ACCOUNTING STANDARDS
14 Environmental Accounting 01 1st week of
April to 4th
week of April 15 Social Responsibility Accounting –
Valuation of Brand.
02 16 Indian Accounting Standards- Meaning-
Need for accounting standards in India
03 17 Accounting standards Board (ASB)
process of setting accounting standards in India- A brief theoretical study of Indian accounting standards.
03
Total hours: 10
Date of submission of IA Marks: End of the semester
Criterion 01 (Metric -1.1.1) Program: B. Com
Course/Paper Name: COST ACCOUNTING Semester: IV Semester
Class: II B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology/
pedagogy
Date Initial Unit 1: INTRODUCTION TO COST ACCOUNTING
1 Introduction – Meaning& Definition of Cost, Costing and Cost Accounting – Objectives of Costing.
01 Black board/
Lecture PPT
2nd week of January to 4th
week of January 2 Comparison between Financial
Accounting and Cost Accounting – Designing and Installing a Cost Accounting System.
01
3 Cost Concepts - Classification of Costs – Cost Unit – Cost Center – Elements of Cost.
01
4 Preparation of Cost Sheet – Tenders and Quotations.
07 Total hours: 10 Unit 2: MATERIAL COST
CONTROL
5 Meaning – Types: Direct Material, Indirect Material. Material Control – Purchasing Procedure.
01 Black board/
Lecture PPT
4th week of January to 4th
week February 6 Store Keeping – Techniques of Inventory
Control –Levels settings– EOQ – ABC Analysis – VED Analysis.
01
7 Store Keeping – Techniques of Inventory Control –Levels settings– EOQ – ABC Analysis – VED Analysis.
01
8 Methods of Pricing Material Issues:
FIFO, LIFO, Weighted Average Price Method and Simple Average Price Method.
01
9 Problems 10
Total hours: 14
Internal Assessment
Test/Quiz/Assignment – 01
4th week of February Unit 3: LABOUR COST CONTROL
10 Meaning – Types: Direct Labour, Indirect Labour - Timekeeping – Time booking.
01 Black board/
Lecture PPT
4th week of February to 2nd week of
March 11 Idle Time – Overtime – Labour Turn
Over. Methods of Labour Remuneration:
Time Rate System, Piece Rate System,
01
12 Incentive Systems (Halsey plan, Rowan Plan & Taylor’s differential Piece Rate System).
01
13 Problems 07
Total hours : 10 Unit 4: OVERHEAD COST CONTROL
14 Meaning and Definition – Classification of Overheads – Procedure for
Accounting and Control of Overheads.
01 Black board/
Lecture PPT
3rd week of March to 2nd week of April 15 Allocation of Overheads –
Apportionment of Overheads – Primary Overhead Distribution Summary – Secondary Overhead Distribution Summary.
01
16 Repeated Distribution Method and Simultaneous Equations Method – Absorption of Factory Overheads – Methods of Absorption.
01
17 Problems 07
18 Machine Hour Rate – Problems on Machine Hour Rate.
04 Total hours : 14 Internal Assessment
Test/Quiz/Assignment – 02
2nd week of April Unit 5: RECONCILIATION OF COST AND FINANCIAL ACCOUNTS
19 Need for Reconciliation – Reasons for differences in Profit or Loss shown by Cost Accounts
01 Black board/
Lecture PPT
3rd week of April to 4th week of April 20 Profit or Loss shown by Financial
Accounts
01 21 Preparation of Reconciliation Statement
and Memorandum Reconciliation Account.
06
Total hours: 05
Date of submission of IA Marks: End of the semester
(Metric -1.1.1) Program: B. Com
Course/Paper Name: BUSINESS AND ACCOUNTING Semester: IV Semester
Class: II B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology/
pedagogy
Date Initial Unit 1: E-BUSINESS
1 Introduction, E-Commerce – Definition, History of E-commerce.
01 Black board/
Lecture PPT
2nd week of January to 4th
week of January 2 Comparison of traditional commerce and
e-commerce Advantages/ Disadvantages of e-commerce.
01
3 E-Commerce business models – major B to B, B to C mode.
02 4 Consumer-to Consumer (C2C),
Consumer-to-Business (C2B) model, Peer to-Peer (P2P) model.
03
5 Emerging trends. web auctions, virtual communities, portals, e-business revenue models.
03
Total hours: 10
Unit 2: HARDWARE AND SOFTWARE FOR E-BUSINESS 6 Web server – Internet – World Wide
Web
02 Black board/
Lecture PPT
4th week of January to 2nd
week of February 7 Hardware and software for web servers,
web hosting choices – shopping cart.
04 8 Web hosting choices – shopping cart. 04 Total hours: 10 Internal Assessment
Test/Quiz/Assignment – 01
3rd week of February Unit 3: GETTING STARTED WITH TALLY
9 Meaning of Tally software – Features – Advantages.
01 Black board/
Lecture PPT
3rd week of February to 1st
week of March 10 Required Hardware, Preparation for
installation of tally software - installation.
02
11 Items on Tally screen: Menu options, 02
creating a New Company.
12 Basic Currency information, Other information, Company features and Inventory features.
05
Total hours : 10 Unit 4: CONFIGURING TALLY
13 General Configuration, Numerical symbols, accts/inv info – master configuration.
02 Black board/
Lecture PPT
2nd week of March to 4th week of
March 14 Voucher entry configuration. Working in
Tally: Groups, Ledgers, writing voucher, different types of voucher.
02
15 Voucher entry Problem on Voucher entry -Trail Balance, Accounts books, Cash Book, Bank Books, Ledger Accounts.
04
16 Group Summary, Sales Register and Purchase Register, Journal Register.
04 17 Statement of Accounts, & Balance Sheet. 04 Total hours : 16 Internal Assessment
Test/Quiz/Assignment – 02
4th week of March Unit 5: REPORTS IN TALLY
18 Generating Basic Reports in Tally – Financial Statements
03 Black board/
Lecture PPT
1st week of April to 3rd week of April 19 Accounting Books and Registers –
Inventory Books and Registers
03 20 Exception reports – printing reports 02 21 Types of Printing, Configuration of
Options – Printing Format.
02 Total hours:
Date of submission of IA Marks: End of the semester
Criterion 01 (Metric -1.1.1) Program: B. Com
Course/Paper Name: Principles of Event Management Semester: IV Semester
Class: II B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of
Lecture Hours
Methodology/
pedagogy
Date Initial
Unit 1: INTRODUCTION TO EVENT MANAGEMENT
1 Event- Meaning- Why Event Management. 01 Black board/
Lecture PPT
2nd week of January to 4th
week of January 2 Analysis of Event, Scope of Event. 03
3 Decision Makers- Event Manager Technical Staff.
03 4 Establishing of Policies & Procedure. 03 5 Developing Record Keeping Systems. 02 Total hours: 12 Unit 2: EVENT MANAGEMENT PROCEDURE 6 Principles for holding an Event, General
Details.
02 Black board/
Lecture PPT
1st week of February to 3rd
week of February 7 Permissions- Policies, Government and
Local Authorities.
03 8 Phonographic Performance License,
Utilities.
03 9 Five Bridge Ambulance Catering,
Electricity, Water Taxes Applicable.
04 Total hours: 12 Internal Assessment
Test/Quiz/Assignment – 01
4th week of February Unit 3: CONDUCT OF AN EVENT
10 Preparing a Planning Schedule 02 Black board/
Lecture PPT
4th week of February to 2nd week of
March 11 Organizing Tables, Assigning
Responsibility.
02 12 Communication and Budget of Event. 02 13 Checklist, Computer aided Event
Management.
03 14 Roles & Responsibilities of Event Managers
for Different Events.
03
Total hours : 12 Unit 4: PUBLIC RELATIONS
15 Introductions to Public Relations- Concept. 02 Black board/
Lecture PPT
3rd week of March to 1st
week of April 16 Nature- Importance- Limitations. 02
17 Media- Types of Media- Media Management.
02 18 Public Relation Strategy & Planning. 02 19 Brain Storming Sessions- Writings for
Public Relations.
02 Total hours : 10 Internal Assessment
Test/Quiz/Assignment – 02
1st week of April Unit 5: CORPORATE EVENTS
20 Planning of Corporate Event, Job Responsibility of Corporate Events Organizer
03 Black board/
Lecture PPT
1st week of April of 3rd week of April 21 Arrangements, Budgeting, Safety of Guests
and Participants.
02
22 Creating Blue Print 01
23 Need for Entertainment in Corporate Events and Reporting.
03 Total hours: 10
Date of submission of IA Marks: End of the semester
Criterion 01 (Metric -1.1.1) Program: B. Com
Course/Paper Name: Stock and Commodity Markets Semester: IV Semester
Class: II B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology/
pedagogy
Date Initial Unit 1: AN OVERVIEW OF CAPITAL AND COMMODITIES MARKETS
Primary Market, Secondary Market (Stock Market).
02 Black board/
Lecture PPT
2nd week of January to 4th
week of January Depositories, Private placements of
shares / Buy back of shares, Issue mechanism.
03
Meaning of Commodities and Commodities Market.
03 Differences between stock market and
commodities market.
02 Total hours: 10 Unit 2: STOCK MARKET
History, Membership, Organization 02 Black board/
Lecture PPT
1st week of February to 3rd
week of February Governing body, Functions of stock
Exchange.
03 On line trading, role of SEBI,
Recognized Stock Exchanges in India (brief discussion of NSE and BSE).
04
Derivatives on stocks: Meaning, types (in brief).
03 Total hours: 12 Internal Assessment
Test/Quiz/Assignment – 01
3rd week of February Unit 3: TRADING IN STOCK MARKET
Patterns of Trading & Settlement. 02 Black board/
Lecture PPT
4th week of February to 3rd
week of March Speculations – Types of Speculations. 02
Activities of Brokers – Broker Charges. 02
Settlement Procedure 02
National Securities Depository Ltd.(NSDL)
03 Central Securities Depository 03
Ltd.(CSDL) (in brief).
Total hours : 14 Unit 4: COMMODITIES MARKET
History, Membership, Objectives 02 Black board/
Lecture PPT
3rd week of March to 2nd week of April Functions of commodities exchange,
Organization and role of commodity exchange.
02
Governing Body, Types of Transactions to be dealt in Commodity Market
04 Physical market, Futures market -
Differences between Physical & Future Market, options on commodities exchanges.
04
Total hours : 12 Internal Assessment
Test/Quiz/Assignment – 02
2nd week of April Unit 5: TRADING IN COMMODITY MARKETS
Patterns of Trading & Settlement 03 Black board/
Lecture PPT
3rd week of April to 4th week of April Efficiency of Commodity Markets 03
Size of volumes of Commodities 02 Total hours: 08
Date of submission of IA Marks: End of the semester
Criterion 01 (Metric -1.1.1) Program: B. Com
Course/Paper Name: Advanced Accounting Semester: V Semester
Class: III B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology/
pedagogy
Date Initial Unit 1: ACCOUNTS OF BANKING COMPANIES
1 Business of banking companies – some important provisions of Banking Regulation Act of 1949.
02 Black board/
Lecture PPT
1st week of July to 1st
week of August 2 Minimum capital and reserves –
restriction on commission – brokerage – discounts – statutory reserves – cash reserves – books of accounts.
02
3 Special features of bank accounting, 02 final accounts - balance sheet and profit
and loss account – interest on doubtful debts.
4 Rebate on bill discounted – acceptance 12 – endorsement and other obligations.
5 Problems as per new provisions.
Total hours: 18 Unit 2: ACCOUNTS OF INSURANCE COMPANIES 6 Meaning of life insurance and general
insurance – accounting concepts
02 Black board/
Lecture
1st week of August to 4th
relating to insurance companies. PPT week of
August 7 Preparation of Final accounts of
insurance companies – revenue account and balance sheet.
12
Total hours: 14 Internal Assessment
Test/Quiz/Assignment – 01
4th week of August Unit 3: INFLATION ACCOUNTING
8 Need – Meaning – definition – importance.
01 Black board/
Lecture PPT
1st and 2nd week of September 9 Need – role – objectives – merits and
demerits.
01 10 Problems on current purchasing power
method (CPP) and current cost accounting method (CCA).
06
Total hours : 08 Unit 4: FARM ACCOUNTING
11 Meaning – need and purpose – characteristics of farm accounting.
01 Black board/
Lecture PPT
3rd and 4th week of September 12 Nature of transactions – cost and
revenue – apportionment of common cost – by product costing – farm accounting – recording of transactions.
01
13 Problems 06
Total hours : 08 Internal Assessment
Test/Quiz/Assignment – 02
4th week of September Unit 5: INVESTMENT ACCOUNTING
14 Introduction – classification of
Investment – Cost of Investment- Cum- interest and ex-interest
01 Black board/
Lecture PPT
1st and 2nd week of October 15 Securities – Bonus shares- right shares
– disposal of Investment- valuation of investments – procedures of recording shares.
01
16 Problems 06
Total hours: 08
Date of submission of IA Marks: End of the semester
Criterion 01 (Metric -1.1.1) Program: B. Com
Course/Paper Name: COSTING METHODS Semester: V Semester
Class: III B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology/
pedagogy
Date Initial Unit 1: INTRODUCTION TO COSTING METHODS
1 Meaning 01 Black board/
Lecture PPT
1st week of July
2 Importance 02
3 Categories 01
Total hours: 04 Unit 2: JOB AND BATCH
COSTING
4 Job costing, meaning, perquisites, procedures, features, objectives
02 Black board/
Lecture PPT
2nd week of July to 4th week of July 5 Applications , advantages and
disadvantages
01 6 Batch costing- meaning, advantages,
disadvantages, determination of EBQ
01
7 Comparisons 01
8 Problems 07
Total hours: 12 Internal Assessment
Test/Quiz/Assignment – 01
01 Test 4th week of
July Unit 3: PROCESS COSTING
9 Introduction, meaning, definition, features
01 Black board/
Lecture PPT
1st week to 4th week of
August 10 Application , comparison between job
and batch costing
02 11 Advantages and disadvantages 01 12 Normal loss, abnormal loss, abnormal
gain, treatment
04
13 Rejects and rectification 02 14 Joint and byproducts costing 02 15 Problems under reverse cost method 02 Total hours : 14 Unit 4: CONTRACT COSTING
16 Meaning ,features 01 Black board/
Lecture PPT
4th week of August to 3rd
week of September
17 Applications 01
18 Similarities and dissimilarities between job and contract costing
02
19 Procedure 02
20 Profit on incomplete contracts 02
21 problems 06
Total hours : 14 Internal Assessment
Test/Quiz/Assignment – 02
01 Test 3rd week of
September Unit 5: OPERATING COSTING
22 Introduction, meaning and application 02 Black board/
Lecture PPT
4th week of September to
3rd week of October 23 Power house costing or Boil house
costing
02
24 Canteen or hotel costing 02
25 Hospital costing ( theory only) 01
26 Transport costing 02
27 Problems 03
Total hours: 12
Date of submission of IA Marks: End of the semester
Criterion 01 (Metric -1.1.1) Program: B. Com
Course/Paper Name: ENTREPRENEURSHIP DEVELOPMENT Semester: V Semester
Class: III B. Com Name of the Faculty:
Total Hours: 56 Sl.
No.
Topic covered No. of Lecture Hours
Methodology/
pedagogy
Date Initial Unit 1: ENTREPRENEURSHIP
1 Introduction – Meaning& Definition of Entrepreneurship, Entrepreneur &
Enterprise.
02 Black board/
Lecture PPT
1st week of July to 3rd week of July
2 Functions of Entrepreneur 02
3 Factors influencing Entrepreneurship 02 4 Pros and Cons of being an Entrepreneur. 02 5 Qualities of an Entrepreneur, Types of
Entrepreneur
02 Total hours: 10 Unit 2: SMALL SCALE INDUSTRIES
6 Meaning &Definition – Product Range - Capital Investment.
02 Black board/
Lecture PPT
3rd week of July to 3rd
week of August 7 Ownership Patterns – Meaning and
importance of Tiny Industries.
02 8 Ancillary Industries, Cottage Industries 02 9 Role played by SSI in the development
of Indian Economy.
02 10 Problems faced by SSI’s and the steps
taken to solve the problems.
02
11 Policies Governing SSI’s 02
Total hours: 12 Internal Assessment
Test/Quiz/Assignment – 01
3rd week of August Unit 3: FORMATION OF SMALL SCALE INDUSTRY
12 Business opportunity, scanning the environment for opportunities
02 Black board/
Lecture PPT
3rd week of August to 1st
week of September 13 evaluation of alternatives and selection
based on personal competencies
02 14 Steps involved in the formation of a
small business venture
02