tybcom m.l. dahanukar college of commercefirst term semester vi sr. no. topic sub-topics number of...
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TYBCOM
M.L. Dahanukar College of commerce
Teaching plan 2017-18
Subject: BUSINESS ECONOMICS SEM V Department: Economics
Class: TY B.Com Office hours: 7:30 am – 12.30 pm
D.D.SAVALE 1lectures on every division per week
RACHANA JOSHI 1 lectures on every division per week
RAKESH PISE 1 lectures on every division per week
First term Semester V
Sr. No.
Topic Sub-topics Number of
lectures
Number of weeks
1 Module I Introduction to public Finance
Concept of public finance , Meaning, scope and functions Distinction between private and public finance Principle of maximum social advantage Modern Trend in public finance Sound finance V Functional Finance Redistributive Taxation Anti-inflationary Taxation
15 2 2 2 3 2 2 2
Prof.D.D.SAVALE June 17 July 17 AUG17
2 Module II Public Revenue
Sources of Revenue Merits and Demerits of Direct and Indirect Taxes Impact of Incidence of Taxation
10 3
3 4
Prof. Rachana Joshi June 17 July 17 AUG17
3 MODULE 3
Public expenditure and Public
debt
Public expenditure Classification and causes of increases in public expenditure Budget and types of budget Public debt Types of burden and management Concepts of deficit FRBM act2003 Fiscal federalism Concepts and key issues
10 1 2
1 1 1 1 2 1
Prof. Rakesh Pise June 17 July 17 AUG17
4 MODULE 4
FINANCIAL MARKET
Money market Capital market Meaning role Structure and reforms in India Discussion on paper pattern
10 4
2 2 2
D.D.SAVALE R JOSHI RAKESH PISE SEP 17
M.L. Dahanukar College of commerce
Teaching plan 2017-18
Subject: BUSINESS ECONOMICS SEM VI Department: Economics
Class: TY B.Com Office hours: 7:30 am – 12.30 pm
D.D.SAVALE 1 lectures on every division per week
RACHANA JOSHI 1 lectures on every division per week
RAKESH PISE 1 lectures on every division per week
First term Semester VI
Sr. No.
Topic Sub-topics Number of
lectures
Number of weeks
1 Module I International Trade
Theories of International Trade Comparative cost Theories Heckscher –Ohlin Theory Terms of Trade Gains From Trade with offer curse
15 4 4 4 3
D.D.SAVALE Nov-17 Dec 17 Jan 18
2 Module II Balance of
Payment and WTO
Concept and structure of BOP Causes of disequilibrium Measures to correct disequilibrium in BOP India’s BOP Position since 1991 WTO agreement with reference to TRIM’S , TRIP’S AND GAT
10 2 2 2 2 2
Rachana Joshi Nov-17 Dec 17 Jan 18
3 MODULE 3
Foreign Exchange
Market
Concept of foreign exchange market Functions and dealers Exchange rate system Spot and forward exchange rate Hedging , Arbitrage and speculation
10 2 2 2 2 2
Rakesh Pise Nov-17 Dec 17 Jan 18
4 MODULE 4
Exchange Rate Management
Exchange Rate Determination Demand supply Theory Purchasing power parity theory Role of Central Bank in FOREX RBI intervention in foreign exchange rate management since 1991
10 2 2 2 2 2
D.D. Savale Rachana Joshi Rakesh Pise FEB 18
Teaching plan Teacher’s course plan 2017-18
Subject: Export Marketing Department: commerce
Class: T.Y B.Com Office hours: 7:30 am – 12.30 pm
Lecture hours: 48 min per lecture 3 lectures on two division per week
Name of the teachers:
Dr. (Mrs) Kanchan S. Fulmali
Basic course information: Title-Export Marketing
OBJECTIVES:
To get students acquainted with-
- India’s Export Marketing potential
- Practical significance of Export Marketing
- Conceptual understanding and clarity of terminology used in Export Marketing
Supplies: College library, Private publishers, Personal material, Internet
Outline of lecture schedule: 30 weeks
First term Semester V 45 lectures 15 weeks
Sr. No.
Topic Sub-topics Number of
lectures
Number of weeks
1. Module – I
Basics of
Export
Marketing:
Concept and features of Export Marketing
Importance of Export Marketing Difference
between Domestic Marketing and Export
Marketing
Factors Influencing Export Marketing Export
Marketing Development through Internet
Prospects and Challenges of Export Marketing in
India
Direction of Indian Exports since 2010
Major Exports (commodities and services) of
India since 2010
4
2
2
4
June 4 week
(12 Lectures)
2. Module – II
Global
Framework
for Export
Marketing
Influence of Trade Barriers /
Major Trade Blocs/Regional Economic
Groupings on Export Marketing
Implication of WTO Agreements on Export
Marketing
Process of Global Marketing Research
Factors Influencing Selection of Foreign Markets
Methods of Entry in Global Markets
Important Components of Logistics in Export
Marketing
2
3 2
2
3
July
4 weeks
(12 Lectures)
3. Module – III
EXIM Policy
and
Promotional
measures
Foreign Trade Policy (currently 2009-14 or New
FTP2014-19 as and when unveiled by the new
government) - Highlights and Implications
Privileges of Export and Trading House Status
holders
Role of Directorate General of Foreign Trade
Negative List
5
2
3
3 weeks
Aug 1lecture
(10
Lectures)
4 Module – IV
Product and
Pricing
Decisions in
Export
Marketing
Product Related Decisions – Product
planning, branding, packaging, labelling and
marking
Factors Determining Export Price
Export Pricing Strategies
Methods of Export Pricing
Major Export Pricing Quotations and INCO
Terms
Simple Problems on FOB Pricing
4
2 1 1
1
2
Aug
2 lectures
Sep 3 weeks (11 Lectures)
Semester VI 45 lectures
5 Module – I
Export
Importance of Export Promotion Organizations -
Chambers of Commerce, Export Promotion
4
Marketing
and
Promotional
Organisations
in India
Councils including MPEDA, APEDA and FIEO
and Commodity Boards
Types of Export Marketing Organizations
Role of IIFT, NCTI, ITPO, EIC, IIP, ICA and
DGCI&S Deemed Exports
Benefits enjoyed by Towns of Excellence, STPs,
EHTP, BTP, AEZs, EOUs and SEZs
4
3
Nov 2 weeks
2 lectures
Dec
1 week (11 Lectures)
6 Module – II
Export
Finance and
Export Risk
Insurance
Methods of Payment
Features of Pre-shipment/ Packing credit and
Post-shipment Finance
Procedure of obtaining Export Finance
Role of Financial Institutions - Commercial
Banks, EXIM Bank and SIDBI
Risks in Export Marketing
Marine Insurance Procedure
Role of ECGC .
1 3
1 3
1 1 1
Dec
2 weeks Jan
1 weeks 2
Lectures
(11 Lectures)
7 Module – III
Export
Procedure
Registration with different authorities
Role of Custom House Agents (CHA)
Quality Control and Inspection –objectives and
agencies
Pre-shipment procedure including Central Excise
Clearance and Custom Clearance,
Shipment procedure and Realization of export
proceeds
2 1 2
3
3
Jan
3 weeks Feb
2 lectures
(11
Lectures) 8 Module – IV
Export
Documents
and Export
Incentives:
Main documents used in Export Trade –
Commercial Invoice, Shipping Bill, Certificate of
Origin, Consular Invoice, Mate’s Receipt, Bill of
Lading, GR Form, bill of exchange
Specimen / Proforma of export documents
Export incentives, assistance and schemes
5
2
1 lecture
Feb 3 weeks
extended to the Indian exporters - Duty
Drawback, EPCG Scheme, MDA, MAI, ASIDE,
IRMAC
3
(10 Lectures)
Teaching plan Teacher’s course plan 2017-18
Subject: MHRM Department: Commerce
Class: T.Y B.Com Office hours: 7:30 am – 12.30 pm
Lecture hours: 48 min per lecture 1 lectures on every division per week
Name of the teachers:
Dr. (Mrs) Kanchan S. Fulmali and Nita Nerurkar
Basic course information: Title-MHRM
OBJECTIVES:
To get students acquainted with-
- The basic concept of MIS and MR - Difference between MIS and MR - Concept, factors and steps of Consumer behaviour - Importance of Market segmentation and product positioning - Component of logistic and elements of promotion - Role of HRM in business - Comparison between Traditional and
Strategic Human Resource Management - Challenges of HR
Supplies: College library, Private publishers, Personal material, Internet
Outline of lecture schedule: 30 weeks
First term Semester V 15 lectures 15 weeks
Sr No.
Topic Sub-topics
NO. Lect.
Number of weeks
1. Module- III
Marketing
Mix- I
(Product
Decisions and
Price
Decisions)
3.1 Marketing Mix - Meaning - Elements / Components
- Importance
3.2 Product Decisions
3.2.1 Product Decision Areas
3.2.2 Product Line (Length, Depth, Width) and Product
Mix - Packaging, Labelling, Product Life Cycle
3.2.3 Branding – Meaning - Components of a Brand -
Factors Influencing Branding
Brand Equity - Meaning - Factors Influencing
Brand Equity
Brand Extension - Meaning - Advantages
Brand Loyalty
3.3 Price Decision
3.3.1 Meaning - Significance of Pricing
3.3.2 Factors Affecting Pricing Decision
3.3.3. Pricing Objectives
3.3.4 Pricing Methods and Strategies
2
1
2
1
1 1
3
June 4 lectures
July 4
Lectures Aug 3 Lectures (11 Lectures)
2. Module - IV. Marketing
mix-II
(Physical
Distribution
and Promotion
Decision)
4.1 Place / Physical Distribution
4.1.1 Meaning - Physical Distribution- Factors
Affecting the Selection of Distribution Channel
4.1.2 Types of Distribution Channel
4.1.3 Recent Trends in Distribution ( Horizontal - Third
Party delivery Channel - Multi-Channel Marketing -
Multi-Level Marketing )
2
2
Aug 1
Lecture
Sep 3
Lectures
Semester VI
5 Module - III
Human
Relations
3.1 Human Relations (HR)
3.1.1 Meaning of Human Relations - Significance of
Human Relations
3.2 Leadership
3.2.1 Meaning of Leadership - Styles
3.2.2 Theories of Leadership - Trait Theory- Transactional
Theory - Transformational Theory
3.3 Motivation
3.3.1 Meaning of Motivation - Factors Influencing
Motivation
3.3.2 Theories of Motivation - Alderfer’s ERG Theory-
McGregor’s Theory X and Theory Y,
William Ouchi’s Theory Z
3.4 Employee Morale
3.4.1 Meaning of Employee Morale - Factors Influencing
Employee Morale
3.5 Grievance Handling
3.5.1 Meaning of Grievance -Causes of Grievances
3.5.2 Grievance Handling Procedure
1
1 1
1
2
1
1
1 1
1
Nov 2
Lectures Dec
3 Lectures
Jan 4
Lectures Feb
2 lecture (11 Lectures)
6 Module - IV. Recent
Trends in
Human
Resource
Management
4.2 Emotional Quotient (EQ), Spiritual Quotient (SQ) -
Meaning - Factors affecting EQ and SQ
2
Feb 2
lectures
(02 Lectures)
M. L. Dahanukar College
Teaching Plan ( 2017-18)
Sub : Cost Accounting paper VI Class : T.Y.Bcom Sem - V
Name of Teacher: No. of Lectures - 04 in week
Sahifa Mazgaonkar Moses Ezekeil
Sr. No Week Month Topics Topics
1 3 June
Material Cost: Procuremnent Procedure- Store procedure and documentation in respect of receipts and issue of stock, stok verification, Inventory control techniques: Levels of Inventory, EOQ, ABC Analysis, Stock taking and Perpetual Inventory system
Introduction to Cost Accounting
2 4 June
Pratical Questions based on EOQ, Turnover Ratio, Store Ledger, Inventory Valuation
(a) Objectives and scope of Cost Accounting (b) Cost centres and Cost units (c)
Cost classification for stock valuation, Profit
measurement, Decision making and
3 1 July
Pratical Questions based on EOQ, Turnover Ratio, Store Ledger, Inventory Valuation
Coding systems (e) Elements of Cost (f) Cost behaviour pattern, Separating the
components of semi- variable costs
4 2 July Pratical Questions based on EOQ, Turnover Ratio, Store
Classification of costs, Cost of Sales, Cost Centre, Cost Unit,
Ledger, Inventory Valuation Profit Centre and Investment
5 3 July
Pratical Questions based on EOQ, Turnover Ratio, Store Ledger, Inventory Valuation
Cost Sheet, Total Costs and Unit Costs, Different Costs for
different purpose
6 4 July
Labour Cost: Attendance and pay roll procedure, statutory requirement, overtime, idle time and incentives, Labout turnover, Utilisation of labour, Direct & Indirect Labour, Efficiency Rating Procedure, Remuneration systems and incentive schemesCharging of labour cost, Identifying labour hours with work order/batches/capital jobs.
- Simple practical problems on preparation of cost sheet
7 1 Aug
Pratical Questions based on EOQ, Turnover Ratio, Store Ledger, Inventory Valuation
- Simple practical problems on preparation of cost sheet
8 2 Aug
Pratical Questions based on EOQ, Turnover Ratio, Store Ledger, Inventory Valuation
- Simple practical problems on preparation of cost sheet
9 3 Aug
Pratical Questions based on EOQ, Turnover Ratio, Store Ledger, Inventory Valuation
- Simple practical problems on preparation of cost sheet
10 4 Aug
Pratical Questions based on EOQ, Turnover Ratio, Store Ledger, Inventory Valuation
- Simple practical problems on preparation of cost sheet
11 1 Sep
Overheads: Introduction, Functional Analysis, Behavioural Analysis, Basic Concept of Over absorption and under absorption
- Simple practical problems on preparation of cost sheet
12 2 Sep
Pratical Questions based on Departmentalisation and apportionment of primary overhead rates.
Reconciliation of cost and financial accounts
13 3 Sep
Pratical Questions based on Departmentalisation and apportionment of primary overhead rates.
Practical problems based on Reconciliation of cost and
Financial accounts.
14 4 Sep
Pratical Questions based on Departmentalisation and apportionment of primary overhead rates.
Practical problems based on Reconciliation of cost and
Financial accounts.
15 1 Oct
Pratical Questions based on Departmentalisation and apportionment of primary overhead rates.
Practical problems based on Reconciliation of cost and
Financial accounts.
Teaching Plan ( 2017-18)
Sub : Cost Accounting paper IX Class : T.Y.Bcom Sem - VI
Name of Teacher: Ms. Sahifa Moosa Muradbi Mazgaonkar No. of Lectures - 04 in week
Mr. Munesh Save
Mr. Prabodh
Sr. No Week Month Topics
1 3 November
Cost Control Accounts: Theory Costing Books, Advantages and Disadvantages, Legders and Principal Accouts and Practical Questions based on Cost Control Accounts
2 4 November Practical Questions based on Cost Control Accounts
3 1 December Contract Costing: Theory and Practical Questions based on Contract Costing
4 2 December Practical Questions based on Contract Costing
5 3 December Practical Questions based on Contract Costing
6 1 January Process Costing: Theory and Practical Questions based on Process Costing
7 2 January Practical Questions based on Process Costing
8 3 January Practical Questions based on Process Costing
9 4 January Introduction to Marginal Costing: Theory and Practical Questions based on Marginal Costing
10 1 February Practical Questions based on Marginal Costing
11 2 February Practical Questions based on Marginal Costing
12 3 February Introduction to Standard Costing: Theory and Practical Questions based on Standard Costing
13 4 February Practical Questions based on Standard Costing
14 1 March Practical Questions based on Standard Costing &
15 2 March Some Emerging Concepts of Cost Accounting
M. L. Dahanukar College of Commerce
Teaching Plan ( 2017-18)
Sub : Financial Accounting & Auditing - Paper V
Class : T.Y.Bcom Sem - V
No. of Lectures - 04 in week per Divsion (share 50:50)
Month Week Ms. Pallavi Omkar Sawant Mr. Samrat Ashok Gangurde
June 1
2 Introduction of Company Fianl Accounts+Format of Revised Schedule VI (Balance Sheet) Introduction of Personal Investment Accounting - AS 13
3 Practical Question based on Balance Sheet Format , Cost of Acquisition, Cum-Interest and Ex -Interest
4 Practical Question based on Balance Sheet Practical Questions - Fixed Interest Bearing
July 1 Format of Revised Schedule VI (Revnue Statement) Practical Questions - Fixed Interest Bearing
2 Practical Question based on Revenue Statement Practical Questions - Variable Interest Bearing
3 Practical Question based on Revenue Statement Practical Questions - Variable Interest Bearing
4 Practical Question based on Balance Sheet and Revenue Statement (Combined Problems)
Introduction to Amalgamation of Companies - Types & Calculation of P.C.
Aug 1 Introduction to Internal Reconstruction + Concept Attainmnet Accounting Treatment in the books of Transferor & Transferee
2 Practical Question based on Internal Reconstruction Practical Questions
3 Break for Kurukshetra and Internal Test of TYBcom
Break for Kurukshetra and Internal Test of TYBcom
4 Practical Question based on Internal Reconstruction Practical Questions and Revision
Sept 1 Practical Question based on Internal Reconstruction
Practical Questions - Introduction to IFRS Features, Objectives Benefits
2 Mid Term Break Mid Term Break
3 Revision on Company Final Accounts Ind Ass, Development in India, Framework Purpose & Objectives
4 Revision on In ternal Reconstruction Revision
Teaching Plan ( 2017-18)
Sub : Financial Accounting & Auditing - Paper VIII
Class : T.Y.Bcom Sem - VI
No. of Lectures - 04 in week per Divsion (share 50:50)
Month Week Ms. Pallavi Omkar Sawant
Mr. Samrat Ashok Gangurde
Nov 4 Introduction to Profit Prior to
Incorporation
Accounting of Transaction of Foreign Currency - Introduction
Meaning and Explanation of Monetary and Non-monetary term
1
Discussion on types of ratios and division of income and expenses Accounting Treatment and Computation of exchange rate differences
Dec 2 Small problems on calculation of different ratios Accounting Treatment and Practical Problems
3 Problems based on columnar profit and loss Accounting Treatment and Practical Problems
4 Break For Winter Break For Winter
Jan 1 Brush -up of the content taught before Accounting Treatment and Practical Problems
2 Problems based on columnar profit and loss
Buy Back of Shares - Company Law and Legal Provisions
(Including realted restrictions, power, transfer to CRR)
3 Problems based on columnar profit and loss
Internal Test
4 Problems based on columnar profit and loss
Prcatical Problems on Buy back of shares including preparation of Balance Sheet
Prcatical Problems on Buy back of shares including preparation of Balance Sheet
Feb 1 Internal Test Valuation of Goodwill and Shares - Meaning, Elements, Types, Need for valuation, etc
2 Intorduction to Final Accounts of Co-operative Housing Steps for Valuation of Goodwill and Shares with Practical Problems
Society + Statutory format of final accounts
3
Problems based Final Accounts of Co-operative Housing Society Practical Problems based on Valuation of Goodwill
4 Problems based Final Accounts of Co-operative Housing
Society
Practical Problems based on Valuation of Goodwill
Practical Problems based on Valuation of Shares
March 1
Problems based Final Accounts of Co-operative Housing Society Practical Problems based on Valuation of Shares
2 Revision Revisions
M. L. Dahanukar College of Commerce
Teaching Plan ( 2017-18)
Sub : Management Accounting (Paper VII) Class : T.Y.Bcom
Sem - V
No. of Lectures - 03 in week per Divsion
Month Mr.Munesh M. Save (01 Lecture) Mr. Moses Ezekiel (2 Lectures)
June 1 -
2
Working Capital : Meaning, Working Capital Cycle, Classification of Working Capital, Factors determining Working Capital Requirements
Introduction to Management Accounting
3
Importance of Working Capital, Management of Working
Capital & Projecting of Working Capital requirements
Pratical Questions based on Working Capital requirements
Vertical Profit and Loss Account (Income
statement ) and Vertical
Balance Sheet (Source and
Application of Funds
4 Pratical Questions based on Working Capital requirements
Comparative Analysis of Financial Statements
July 1 Pratical Questions based on Working Capital requirements Common Size
Analysis of Financial Statements
2 Pratical Questions based on Working Capital requirements Trend Analysis of Financial Statements
3 Pratical Questions based on Working Capital requirements Trend Analysis of Financial Statements
4 Pratical Questions based on Working Capital requirements Ratio Analysis of Financial Statements
Aug 1 Pratical Questions based on Working Capital requirements Ratio Analysis of Financial Statements
2 Pratical Questions based on Working Capital requirements Ratio Analysis of Financial Statements
3 Pratical Questions based on Working Capital requirements
Objectives - MCQ's and Match the following
4 Break for Kurukhsheta and Internal Test of SYBcom
and TYBcom
Break for
Kurukhsheta
and Internal
Test of
SYBcom and
TYBcom
Sept 1 Pratical Questions based on Working Capital requirements
Cash Flow Statement as Per AS-3 - Introduction
2 Mid Term Break Mid Term
Break
3 Pratical Questions based on Working Capital requirements
Cash Flow Statement as Per AS-3 - University Problems
4 Revision
Cash Flow Statement as Per AS-3 - University Problems
M. L. Dahanukar College of Commerce
Teaching Plan ( 2017-18)
Sub : Introduction to Auditing (Paper X) Class : T.Y.Bcom
Sem - VI
No. of Lectures - 03 in week per Divsion
Month Week Mr. Probodh Kulkarni (02 lecture per week) Mr. Munesh Save (01 Lecture Per Week)
Nov. 1 Introduction to Audit Introduction to Auditing - Meaning, Definition, features
Dec.
2 Auditing Techniques: Test Check Introduction to Auditing- Objects,
3 Auditing Techniques: Test Check Introduction to Auditing- Principles, Concepts
4 Winter Break Winter Break
Jan.
1 Auditing Techniques: Audit Sampling Audit Planning and Procedures and documentaton
2 Auditing Techniques: Internal Control Audit Planning and Procedures and documentaton
3 Auditing Techniques: Internal Control Audit Planning and Procedures and documentaton
4 Vouching of Income Audit Planning and Procedures and documentaton
Feb.
1 Internal Test Internal Test
2 Vouching of Expenditure Varification of Liabilities
3 Vouching of Expenditure Varification of Liabilities
4 Verification of Assets Varification of Liabilities
March 1 Revision Revision and Paper pattern discussion
M. L. Dahanukar College
Teaching Plan ( 2017-18)
Sub : Direct Tax Class : T.Y.Bcom Sem V No of Lect. In Week : 3
Name of Teacher : Sumita Madav(02 lectures)/ Munesh Save(01 lectures)
June July Aug Sept
1st week
Introduction & Basic Concept Scope of Income Sec 5
Income from House property Capital gain
Sec 1 - 4 Income from Business or Sec 22 - 27 Remaining Sec 54 to 54 EC
Profession S 28 - 43 B
2 nd week Heads of Income Sec 14 Income from Business or
University Sums & Revision
Ganpati Holiday
Exempt Incomes U/s 10 Profession S 28 - 43 B
3rd week Residential Status sec 6 Income from other Sources
Capital gain Sec 45, 48-50
Salaries S 15-17
Sec 56-59
4th week Residential Status sec 6 Deduction from GTI Internal
Salaries & University Sum
Scope of Income Sec 5 Computation of Total Income
Teaching Plan ( 2017-18)
Sub : Indirect Taxes Class : T.Y.Bcom Sem VI No of Lect. In Week : 3
Name of Teacher Sumita Madav / Munesh save
Nov-16 Dec-16 Jan-17 Feb-17
1st week
MVAT Incidence of Leavy of Tax
Computation Set off and Refund
Declared,Excluded and
Exempted services
2 nd week Registration
Computation Set off and Refund
Services in Negative List
University Sums University Sums Point of Taxation
3rd week
Introduction & Basic Concept Leavy, computation Internal
Payment, Regisrtaion and
Indirect Taxes & MVAT
Return filing (Interest & Penalties)
4th week
MVAT - Definations & terms Holidays
Introduction & Basic Concept
Computaion & University Sums
Service Tax
M. L. Dahanukar College of Commerce
Teaching Plan ( 2017-18)
Sub : Financial Accounting & Auditing - Paper V
Class : T.Y.Bcom Sem - V
No. of Lectures - 04 in week per Divsion (share 50:50)
Month Week Ms. Pallavi Omkar Sawant Mr. Samrat Ashok Gangurde
June 1
2 Introduction of Company Fianl Accounts+Format of Revised Schedule VI (Balance Sheet)
Introduction of Personal Investment Accounting - AS 13
3 Practical Question based on Balance Sheet Format , Cost of Acquisition, Cum-Interest and Ex -Interest
4 Practical Question based on Balance Sheet Practical Questions - Fixed Interest Bearing
July 1 Format of Revised Schedule VI (Revnue Statement)
Practical Questions - Fixed Interest Bearing
2 Practical Question based on Revenue Statement
Practical Questions - Variable Interest Bearing
3 Practical Question based on Revenue Statement
Practical Questions - Variable Interest Bearing
4 Practical Question based on Balance Sheet and Revenue Statement (Combined Problems)
Introduction to Amalgamation of Companies - Types & Calculation of P.C.
Aug 1 Introduction to Internal Reconstruction + Concept Attainmnet
Accounting Treatment in the books of Transferor & Transferee
2 Practical Question based on Internal Reconstruction Practical Questions
3 Break for Kurukshetra and Internal Test of TYBcom
Break for Kurukshetra and Internal Test of TYBcom
4 Practical Question based on Internal Reconstruction
Practical Questions and Revision
Sept 1 Practical Question based on Internal Reconstruction
Practical Questions - Introduction to IFRS Features, Objectives Benefits
2 Mid Term Break Mid Term Break
3 Revision on Company Final Accounts
Ind Ass, Development in India, Framework
Purpose & Objectives
4 Revision on In ternal Reconstruction Revision
M. L. Dahanukar College of Commerce
Teaching Plan ( 2017-18)
Sub : Financial Accounting & Auditing - Paper VIII
Class : T.Y.Bcom Sem - VI
No. of Lectures - 04 in week per Divsion (share 50:50)
Month Week Ms. Pallavi Omkar Sawant Mr. Samrat Ashok Gangurde
Nov 4 Introduction to Profit Prior to Incorporation
Accounting of Transaction of Foreign Currency - Introduction
Meaning and Explanation of Monetary and Non-monetary term
1 Discussion on types of ratios and division of income and expenses Accounting Treatment and Computation of exchange rate differences
Dec 2 Small problems on calculation of different ratios Accounting Treatment and Practical Problems
3 Problems based on columnar profit and loss Accounting Treatment and Practical Problems
4 Break For Winter Break For Winter
Jan 1 Brush -up of the content taught before Accounting Treatment and Practical Problems
2 Problems based on columnar profit and loss
Buy Back of Shares - Company Law and Legal Provisions
(Including realted restrictions, power, transfer to CRR)
3 Problems based on columnar profit and loss Internal Test
4 Problems based on columnar profit and loss
Prcatical Problems on Buy back of shares including preparation of Balance Sheet Prcatical Problems on Buy back of shares including preparation of Balance Sheet
Feb 1 Internal Test Valuation of Goodwill and Shares - Meaning, Elements, Types, Need for valuation, etc
2 Intorduction to Final Accounts of Co- Steps for Valuation of Goodwill and Shares with Practical Problems
operative Housing Society + Statutory format of final accounts
3 Problems based Final Accounts of Co-operative Housing Society Practical Problems based on Valuation of Goodwill
4 Problems based Final Accounts of Co-operative Housing Society
Practical Problems based on Valuation of Goodwill
Practical Problems based on Valuation of Shares
March 1 Problems based Final Accounts of Co-operative Housing Society Practical Problems based on Valuation of Shares
2 Revision Revisions
Teaching Plan for the Academic Year 2017-18
Class: T.Y.B.Com. Subject: Computer Systems and Applications
SEMESTER-V
Theory Teaching Plan
Month & No. of Expected Workings Days In the Month.
Name of the Topic Method of
Teaching
No. of Lectures
Total No. of Lectures Expected To Be Conducted In The Month
June 2015 – (19 Working Days)
Unit- I a) Data Communications
Components,Datarepresentation,Distributed processing.
b) Networks Basics and Infrastructure
Definition and types of Network
Network structures
Network Media
Network Hardware
Network protocols
Lecture Method
using PPT.
4
5
9
July 2015- (28 Working Days)
c) Internet
Definition and types of connections
Ip addresses and domain name
Search Engines and Boolean search
Unit II Database and SQL
SQl basics
Lecture Method
using PPT
Explanation
directly on
Computer using
Projector.
5
7
12
August 2015- (18 Working Days)
Simple queries
Multi-table Queries
Nested Queries
Class Test of 20 Marks in Last Week of August
Explanation
directly on
Computer using
Projector.
5
4
9
September 2015- ( 20 Working Days)
Unit- III Spreadsheets
Creating and Navigating worksheets
Multiple Spreadsheets
Functions
Data Analysis
Explanation
directly on
Computer using
Projector
2 2 3 2
9
October 2015 Examinations and assessment
1. Teaching Plan for the Academic Year 2017-18 Class: T.Y..B.Com. Subject: Elements of Operations Research
Total No. of Lectures Expected to be Conducted: 45
Semester -v
Month & No. of Expected Workings Days In the Month.
Name of the Topic Method of
Teaching
No. of Lectures
Total No. of Lectures Expected To Be Conducted In The Month
June 2015 – (19 Working Days)
Unit- I
Introduction:
Meaning and scope of Operations Research, Applications in Business, Commerce and
Lecture Method
using chalk and
talk.
4
9
Industry, limitations of Operations Research. Replacement Theory:
Replacement Methods for items that deteriorate with time assuming value of money i) constant ii) Changes with time.
5
July 2015- (28 Working Days)
Replacement Theory:
Replacement of item that fail completely using individual and group replacement.
Unit-II Linear Programming:
Mathematical formulation of LPP .
Solution to the LPP using Graphical Method.
Simplex Method and Big M Method
Lecture Method
using chalk and
talk. In
addition to chalk and talk method solution
using TORA
3
2
2 5
12
August 2015- (18 Working Days)
Unit-II Linear Programming:
Duality in LPP
Detection of optimum solution to primal using optimum solution of the dual.
Unit- III Transportation Problem
Description and formulation of transportation problem
Initial solution on TP by i) NWCM ii) LCEM iii) VAM.
Solution by MODI method
Lecture Method
using chalk and
talk. In
addition to chalk and talk method solution
using TORA
1
2
1
3
9
Class Test of 20 Marks in Last Week of August
2
September 2015- ( 20 Working Days)
Unit- III Transportation Problem
Solution by MODI method
Existence of Alternate optimum solution
Impact of change in some cost coefficients on optimum solution.
Maximization type Problems
Unbalanced transportation problems
Lecture Method
using chalk and
talk. In
addition to chalk and talk method solution
using TORA
2 2 1
2 2
9
9October 2015
Examinations and assessment
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