STHOMAS COLLEGE OF ARTS AND SCIENCE

ST. THOMAS COLLEGE OF ARTS AND SCIENCE

Lesson Plan for the Odd Semester 2020-2021 Name of the Assistant Professor : Dr.K.NITHYANANDAM Department : Commerce (Bank Management ) Class and Section : II B.COM ( BM ) Shift : I Subject : CORPORATE ACCOUNTING

Week Date Topics

1

1-Jul-20

2-Jul-20

3-Jul-20

4-Jul-20 Issue of Shares – Meaning ,Types

5-Jul-20 Sunday

2

6-Jul-20 Journal entries for issue of shares at par, premium and discount

7-Jul-20

8-Jul-20

9-Jul-20

10-Jul-20

11-Jul-20

12-Jul-20 Sunday

3

13-Jul-20 Journal entries for issue of shares at par, premium and discount

14-Jul-20

15-Jul-20

16-Jul-20

17-Jul-20

18-Jul-20 Forfeiture and reissue of shares

19-Jul-20 Sunday

4

20-Jul-20 Journal , Ledger and Balance Sheet for issue of shares

21-Jul-20

22-Jul-20

23-Jul-20

24-Jul-20

25-Jul-20

26-Jul-20 Sunday

5

27-Jul-20 Underwriting of Shares and debentures-Statement showing liability of underwriters

28-Jul-20

29-Jul-20

30-Jul-20

31-Jul-20

Week Date Topics

1

1-Aug-20 Redemption of Preference shares- conditions

2-Aug-20 Sunday

2

3-Aug-20 Journal and Balance Sheet for Redemption of Preference shares

4-Aug-20

5-Aug-20

6-Aug-20

7-Aug-20 Journal and Balance Sheet for Redemption of Preference shares

8-Aug-20

9-Aug-20 Sunday

3

10-Aug-20

11-Aug-20 Journal Entries for issue of Debentures – Issues at par, premium and discount and redeemable at par or premium

12-Aug-20

13-Aug-20 Journal Entries for issue of Debentures – Issues at par, premium and discount and redeemable at par or premium

14-Aug-20

15-Aug-20 Independence Day

16-Aug-20 Sunday

4

17-Aug-20 Unit Test-I





22-Aug-20 Vinayagar Chaturthi

23-Aug-20 Sunday

5

24-Aug-20

25-Aug-20

26-Aug-20 Redemption of Debentures – Journal Entries

27-Aug-20

28-Aug-20 Redemption of Debentures – Journal Entries

29-Aug-20

30-Aug-20 Sunday

6 31-Aug-20 Acquisition of business –Journal entries and Balance sheet

Week Date

1

1-Sep-20

2-Sep-20 Acquisition of business –Journal entries and Balance sheet

3-Sep-20

4-Sep-20

5-Sep-20 Acquisition of business –Journal entries and Balance sheet

6-Sep-20 Sunday

2

7-Sep-20 Calculation of profit prior to incorporation

8-Sep-20

9-Sep-20

10-Sep-20 Calculation of profit prior to incorporation

11-Sep-20

12-Sep-20

13-Sep-20 Sunday

3

14-Sep-20

15-Sep-20

16-Sep-20

17-Sep-20 Revision – Issue and redemption of Debentures

18-Sep-20 Revision – Acquisition of business and Profit prior to incorporation

19-Sep-20

20-Sep-20 Sunday

5

21-Sep-20 Unit Test - II





26-Sep-20

27-Sep-20 Sunday

6

28-Sep-20 Final Accounts of Companies – Profit and Loss Account and Balance Sheet-format

29-Sep-20

30-Sep-20 Preparation of Profit and Loss account and Balance Sheet

Week Date Topics

1

1-Oct-20

2-Oct-20 Gandhi Jayanthi

3-Oct-20

4-Oct-20 Sunday

2

5-Oct-20

6-Oct-20

7-Oct-20

8-Oct-20 Preparation of Profit and Loss account and Balance Sheet

9-Oct-20

10-Oct-20

11-Oct-20 Sunday.

3

12-Oct-20

13-Oct-20



16-Oct-20

17-Oct-20

18-Oct-20 Sunday.

4

19-Oct-20

20-Oct-20 Valuation of Goodwill- Average profit method and super profit method

21-Oct-20 Valuation of Goodwill- Average profit method and super profit method

22-Oct-20

23-Oct-20 Valuation of Shares- Net Assets t method and Yield method

24-Oct-20

25-Oct-20 Sunday.

5

26-Oct-20 Vijaya Dasami

27-Oct-20 Valuation of Shares- Net Assets t method and Yield method

28-Oct-20 Valuation of Shares- Net Assets t method and Yield method, Fair value method

29-Oct-20

30-Oct-20 Miladi Nabi

31-Oct-20 Valuation of Shares- Net Assets t method and Yield method, Fair value method

Week Date Topics

1 1-Nov-20 Sunday

2

2-Nov-20 Capital Reduction – Introduction

3-Nov-20 Capital Reduction – Journal and Balance Sheet


5-Nov-20

6-Nov-20

7-Nov-20

8-Nov-20 Sunday

3



11-Nov-20


13-Nov-20 Holiday

14-Nov-20 Deepavali

15-Nov-20 Sunday

4

16-Nov-20 Revision – Unit I - Issues of shares

17-Nov-20 Revision – Unit I - Redemption of preference shares and underwriting

18-Nov-20

19-Nov-20 Revision-II – Issue and Redemption of debentures

20-Nov-20 Revision – Unit II – Profit prior to incorporation

21-Nov-20

22-Nov-20 Sunday.

5

23-Nov-20 Revision – Unit II – Acquisition of business

24-Nov-20 Revision of Unit-III – Final Accounts

25-Nov-20 Holiday

26-Nov-20 Holiday

27-Nov-20

28-Nov-20 Revision of Unit IV – Valuation of goodwill and shares

29-Nov-20 Sunday.

6 30-Nov-20 Revision of Unit IV – Valuation of goodwill and shares

Week Date Topics

1

1-Dec-20

2-Dec-20 Revision of Unit V - Capital Reduction

3-Dec-20

4-Dec-20 Revision of Unit V - Capital Reduction

5-Dec-20 Revision – University Question Papers

6-Dec-20 Sunday

2

7-Dec-20



10-Dec-20


12-Dec-20

13-Dec-20 Sunday.

3

14-Dec-20 Model Examinations






20-Dec-20 Sunday.

Course Objectives :

1. Students will learn preparation of Company Accounts.

2. Students will gain knowledge about Value of Goodwill and Shares

3. Students will be aware of what is required in the case company incurs losses

Course Outcomes: Upon completion of this course students will have:

1. Knowledge and abilities to work in Company’s Finance Department.

2. Skills required to do Professional Courses like CA, CMA, ACS, etc.

3. Competence to start consultancy services

Modes of Content Delivery:

1.ClassRoom/Lab Teaching

2. Online Resources

3. Slides

4. Expert Lecture

5. Group Discussion

6. Seminar

7. Case Study

IQAC Coordinator Head of the Department Principal


Lesson Plan for the Odd Semester 2020-2021 Name of the Assistant Professor : Dr.K.NITHYANANDAM Department : Commerce (Bank Management) Class and Section : II B.COM (BM) Shift : I Subject : INDIAN ECONOMY

Week Date Topics

1

1-Jul-20

2-Jul-20

3-Jul-20 Underdevelopment –Meaning and Introduction and Features of a developing economy

4-Jul-20

5-Jul-20 Sunday

2

6-Jul-20

7-Jul-20

8-Jul-20

9-Jul-20

10-Jul-20 Features of a developing economy - Economic Growth and Economic Development

11-Jul-20

12-Jul-20 Sunday

3

13-Jul-20

14-Jul-20

15-Jul-20

16-Jul-20

17-Jul-20 Issues in development

18-Jul-20

19-Jul-20 Sunday

4

20-Jul-20

21-Jul-20

22-Jul-20

23-Jul-20

24-Jul-20 Indicators of development - Features of Indian Economy

25-Jul-20

26-Jul-20 Sunday

5

27-Jul-20

28-Jul-20

29-Jul-20

30-Jul-20

31-Jul-20 Factors influencing Economic Growth and Economic Development

Week Date Topics

1

1-Aug-20 National income –Introduction

2-Aug-20 Sunday

2

3-Aug-20

4-Aug-20 Methods of calculation of national income

5-Aug-20

6-Aug-20

7-Aug-20

8-Aug-20 Methods of calculation of national income

9-Aug-20 Sunday

3

10-Aug-20 Difficulties in calculation of national income

11-Aug-20

12-Aug-20

13-Aug-20

14-Aug-20 Importance of National Income


16-Aug-20 Sunday

4







23-Aug-20 Sunday

5

24-Aug-20

25-Aug-20

26-Aug-20

27-Aug-20 National Income - Comparison with other countries

28-Aug-20

29-Aug-20 Sectors contributing to national income

30-Aug-20 Sunday

6 31-Aug-20

Week Date Topics

1

1-Sep-20

2-Sep-20

3-Sep-20

4-Sep-20 Per capita income – Why low in India

5-Sep-20

6-Sep-20 Sunday

2

7-Sep-20

8-Sep-20 Structural Changes in India after independence-Sector wise

9-Sep-20

10-Sep-20

11-Sep-20

12-Sep-20 Regional Development Disparities

13-Sep-20 Sunday

3

14-Sep-20

15-Sep-20 Revision for Unit Test-I,II

16-Sep-20

17-Sep-20

18-Sep-20 Revision for Unit Test-I,II

19-Sep-20

20-Sep-20 Sunday

5







27-Sep-20 Sunday

6

28-Sep-20

29-Sep-20 Major problems of Indian Economy

30-Sep-20

Week Date Topics

1

1-Oct-20 Poverty Meaning and Introduction, Poverty – Causes


3-Oct-20

4-Oct-20 Sunday

2

5-Oct-20

6-Oct-20

7-Oct-20 Types of Poverty

8-Oct-20

9-Oct-20 Measures to eradicate poverty

10-Oct-20

11-Oct-20 Sunday.

3

12-Oct-20 Unemployment – Introduction, Reasons for Unemployment

13-Oct-20

14-Oct-20

15-Oct-20 Types of unemployment, Schemes of the Government to solve the unemployment in India

16-Oct-20

17-Oct-20

18-Oct-20 Sunday.

4

19-Oct-20

20-Oct-20 Population Problem, Reasons for population explosion

21-Oct-20 Measures to control population growth

22-Oct-20

23-Oct-20 Economic Inequality among the people,

24-Oct-20

25-Oct-20 Sunday.

5


27-Oct-20

28-Oct-20 Economic Planning, Objectives of Five year Pans

29-Oct-20


31-Oct-20

Week Date Topics

1 1-Nov-20 Sunday

2

2-Nov-20 Types of plans- Five year Plan , Annual Plan , Rolling Plan

3-Nov-20

4-Nov-20

5-Nov-20 History of Five Year Plans in India

6-Nov-20

7-Nov-20

8-Nov-20 Sunday

3

9-Nov-20 Objectives , Outlay ,Achievements and Criticisms of all Five Year Plans in India

10-Nov-20

11-Nov-20 Infrastructure for development, Transport – types , importance and growth in India

12-Nov-20

13-Nov-20 Holiday

14-Nov-20 Deepavali

15-Nov-20 Sunday

4

16-Nov-20 Communication – Meaning , Types , Importance , Barriers

17-Nov-20

18-Nov-20

19-Nov-20

20-Nov-20 Power sector – Power plants - Growth and importance

21-Nov-20 Irrigation – meaning and importance, Irrigation – types – Canal , Lake , River

22-Nov-20 Sunday.

5

23-Nov-20

24-Nov-20

25-Nov-20 Holiday

26-Nov-20 Holiday

27-Nov-20

28-Nov-20 Social Infrastructure - Education Sector- Importance

29-Nov-20 Sunday.

6 30-Nov-20

Week Date Topics

1

1-Dec-20 Primary Health Centres in india

2-Dec-20

3-Dec-20 Primary Health Centres – Services offered

4-Dec-20 Revision – Unit I , II and III

5-Dec-20

6-Dec-20 Sunday

2

7-Dec-20

8-Dec-20

9-Dec-20 Revision – Unit III and IV

10-Dec-20

11-Dec-20


13-Dec-20 Sunday.

3







20-Dec-20 Sunday.

Course Objectives :

1. Students learn the economic growth and development of India and gain knowledge of national and per capita income

2. Students know the major problems of Indian Economy like poverty, inequality , unemployment and population

3. Students learn Five year plans and infrastructure like irrigation, power, transport , health and education

Course Outcomes : Upon completion of this course students will have:

1. Students judge which country is developed or developing

2. Students can serve to eradicate poverty and solve unemployment and population problems

3. Students become experts in Economic planning



2. Online Resources

3. Slides

4. Expert Lecture

5. Group Discussion

6. Seminar

7. Case Study



Lesson Plan for the Odd Semester 2020-2021 Name of the Assistant Professor : Dr.K.NITHYANANDAM Department : Commerce (Bank Management) Class and Section : I B.COM (BM) Shift : I Subject : BUSINESS COMMUNICATION

Week Date Topics

1

1-Jul-20

2-Jul-20

3-Jul-20

4-Jul-20

5-Jul-20 Sunday

2

6-Jul-20

7-Jul-20

8-Jul-20

9-Jul-20

10-Jul-20

11-Jul-20

12-Jul-20 Sunday

3

13-Jul-20

14-Jul-20

15-Jul-20

16-Jul-20

17-Jul-20

18-Jul-20

19-Jul-20 Sunday

4

20-Jul-20

21-Jul-20

22-Jul-20

23-Jul-20

24-Jul-20

25-Jul-20

26-Jul-20 Sunday

5

27-Jul-20

28-Jul-20

29-Jul-20

30-Jul-20

31-Jul-20

Week Date Topics

1

1-Aug-20

2-Aug-20 Sunday

2

3-Aug-20

4-Aug-20

5-Aug-20

6-Aug-20

7-Aug-20

8-Aug-20

9-Aug-20 Sunday

3

10-Aug-20

11-Aug-20

12-Aug-20

13-Aug-20

14-Aug-20


16-Aug-20 Sunday

4

17-Aug-20

18-Aug-20

19-Aug-20

20-Aug-20

21-Aug-20

22-Aug-20 Vinayagar Chathurthi

23-Aug-20 Sunday

5

24-Aug-20

25-Aug-20

26-Aug-20

27-Aug-20

28-Aug-20

29-Aug-20 Business Communication – Meaning and Importance

30-Aug-20 Sunday

6 31-Aug-20

Week Date Topics

1

1-Sep-20 Principles of Effective Communication

2-Sep-20 Principles of Effective Communication

3-Sep-20

4-Sep-20 Communication Process

5-Sep-20

6-Sep-20 Sunday

2

7-Sep-20

8-Sep-20 Types of Co0mmunication

9-Sep-20 Types of Co0mmunication

10-Sep-20

11-Sep-20

12-Sep-20

13-Sep-20 Sunday

3

14-Sep-20

15-Sep-20 Barriers to Communication

16-Sep-20

17-Sep-20

18-Sep-20

19-Sep-20 Measures to overcome barriers to Communication

20-Sep-20 Sunday

5

21-Sep-20 Unit Test – I





26-Sep-20

27-Sep-20 Sunday

6

28-Sep-20

29-Sep-20 Layout of business letters

30-Sep-20

Week Date Topics

1

1-Oct-20 Types of Business letters


3-Oct-20

4-Oct-20 Sunday

2

5-Oct-20 Types of Business letters

6-Oct-20

7-Oct-20

8-Oct-20 Writing enquiry letters and reply letters

9-Oct-20 Points to be considered in writing Order letter and order execution and rejection letters

10-Oct-20

11-Oct-20 Sunday.

3

12-Oct-20 Compliant Letters

13-Oct-20

14-Oct-20 Collection Letters

15-Oct-20 Circular Letters

16-Oct-20 Writing Application for a job and Bio-Data

17-Oct-20

18-Oct-20 Sunday.

4

19-Oct-20

20-Oct-20 Acknowledgement Letters , Memo ,etc.

21-Oct-20 Banking Correspondence – Importance

22-Oct-20 Writing letters by customers to banks and vice versa

23-Oct-20 Insurance Correspondence – Importance

24-Oct-20

25-Oct-20 Sunday.

5


27-Oct-20

28-Oct-20

29-Oct-20


31-Oct-20 Writing Letters by Clients to insurance company and vice versa

Week Date Topics

1 1-Nov-20 Sunday

2

2-Nov-20

3-Nov-20 Letters by agents and principals

4-Nov-20 Letters by agents and principals

5-Nov-20 Letters by shareholders to company

6-Nov-20 Correspondence with directors

7-Nov-20

8-Nov-20 Sunday

3

9-Nov-20

10-Nov-20 Reports – Meaning , Objectives and importance

11-Nov-20 Types of reports

12-Nov-20 Types of reports and Layout of reports

13-Nov-20 Holiday

14-Nov-20 Deepavali

15-Nov-20 Sunday

4

16-Nov-20

17-Nov-20

18-Nov-20

19-Nov-20 Revision of Unit 2 and 3

20-Nov-20

21-Nov-20

22-Nov-20 Sunday.

5

23-Nov-20 Unit Test –II


25-Nov-20 Holiday

26-Nov-20 Holiday



29-Nov-20 Sunday.

6 30-Nov-20 Unit Test –II

Week Date Topics

1

1-Dec-20 Guidelines for writing Reports

2-Dec-20 Interview – Types

3-Dec-20

4-Dec-20

5-Dec-20

6-Dec-20 Sunday

2

7-Dec-20

8-Dec-20 Guidelines for attending Interview

9-Dec-20

10-Dec-20 Company Meetings – Types

11-Dec-20 Company Meetings – Types

12-Dec-20 Agenda , Minutes and Quorum

13-Dec-20 Sunday.

3

14-Dec-20

15-Dec-20

16-Dec-20 Duties of Secretary in convening meetings

17-Dec-20 Motions, Voting and Resolutions

18-Dec-20 Reports by College students and Research Scholars

19-Dec-20 Revision of Unit – IV

20-Dec-20 Sunday.

4

21-Dec-20

22-Dec-20

23-Dec-20

24-Dec-20

25-Dec-20 Christmas

26-Dec-20

27-Dec-20 Sunday.

5

28-Dec-20 Modern forms of Communication

29-Dec-20

30-Dec-20 Modern forms of Communication – Types

31-Dec-20 Internet – uses

Week Date Topics

1

1-Jan-21 New Year

2-Jan-21

3-Jan-21 Sunday

2

4-Jan-21

5-Jan-21 Email, E-commerce, Video Conferencing

6-Jan-21 Fax , Voice mail, teleworking

7-Jan-21 Word processing , Multi media

8-Jan-21 Telephone answering machine

9-Jan-21

10-Jan-21 Sunday

3

11-Jan-21

12-Jan-21

13-Jan-21

14-Jan-21 Pongal

15-Jan-21 Thiruvalluvar Day

16-Jan-21 Uzhavar Thirunal

17-Jan-21 Sunday.

4

18-Jan-21

19-Jan-21 Uses of Modern forms of Communication

20-Jan-21 Uses of Modern forms of Communication

21-Jan-21 Revision – Unit –I - Principles of Effective Communication

22-Jan-21 Revision – Unit-II – Types of Business Letters

23-Jan-21

24-Jan-21 Sunday

5

25-Jan-21

26-Jan-21 Republic Day

27-Jan-21 Revision of Unit – III – Letters by Banks, Insurance Companies and Agents and Principals

28-Jan-21 Revision of Unit IV – Report Writing

29-Jan-21 Revision of Unit V – Modern Forms of Communication

30-Jan-21 Revision of University Question Papers

31-Jan-21 Sunday.

Course Objectives :

1. Students learn the importance of communication in Business and format of letters.

2. Students know when to write enquiry letter, circular letter ,etc.

3. Students gain knowledge of modern forms of communication


1. Students gain knowledge to write Business letters

2. Students can get jobs in Public Relations department

3. Students utilise modern forms of communication like Internet, email, video conferencing, etc.



2. Online Resources

3. Slides

4. Expert Lecture

5. Group Discussion

6. Seminar

7. Case Study



Lesson Plan for the Odd Semester 2020-2021 Name of the Assistant Professor: Dr. S.SURESH Department : Commerce (Bank Management ) Class and Section: II B.COM ( BM ) Shift : I Subject : BUSINESS LAW

Week Date Topics

1

1-Jul-20

2-Jul-20

3-Jul-20

4-Jul-20

5-Jul-20 Sunday

2

6-Jul-20

7-Jul-20

8-Jul-20

9-Jul-20

10-Jul-20

11-Jul-20

12-Jul-20 Sunday

3

13-Jul-20

14-Jul-20

15-Jul-20

16-Jul-20

17-Jul-20

18-Jul-20

19-Jul-20 Sunday

4

20-Jul-20

21-Jul-20

22-Jul-20

23-Jul-20

24-Jul-20

25-Jul-20

26-Jul-20 Sunday

5

27-Jul-20

28-Jul-20

29-Jul-20

30-Jul-20

31-Jul-20

Week Date Topics

1

1-Aug-20

2-Aug-20 Sunday

2

3-Aug-20

4-Aug-20

5-Aug-20 UNIT -1: FORMATION OF CONTRACT – Introduction, what is Law?

6-Aug-20

7-Aug-20

8-Aug-20 Indian Contract Act 1872

9-Aug-20 Sunday

3

10-Aug-20

11-Aug-20

12-Aug-20

13-Aug-20 Formation of Contract and its Nature

14-Aug-20


16-Aug-20 Sunday

4







23-Aug-20 Sunday

5

24-Aug-20 Elements of Contract

25-Aug-20 Classification of Contracts

26-Aug-20

27-Aug-20 Contract Vs Agreement

28-Aug-20

29-Aug-20 UNIT II- Offer , Acceptance and Consideration – Introduction with examples

30-Aug-20 Sunday

6 31-Aug-20

Week Date

1

1-Sep-20

2-Sep-20 Offer – Definition with Examples

3-Sep-20

4-Sep-20 Forms of Offer

5-Sep-20

6-Sep-20 Sunday

2

7-Sep-20

8-Sep-20 Examples for different forms of offer and it’s essentials

9-Sep-20

10-Sep-20

11-Sep-20

12-Sep-20 Acceptance and its Meaning

13-Sep-20 Sunday

3

14-Sep-20

15-Sep-20 Legal rules as to Valid Acceptance

16-Sep-20

17-Sep-20

18-Sep-20

19-Sep-20 Consideration

20-Sep-20 Sunday

5


22-Sep-20 Unit Test - II consideration and its importance for valid contract


24-Sep-20 Unit Test - II consideration with examples


26-Sep-20

27-Sep-20 Sunday

6

28-Sep-20 Types of consideration

29-Sep-20

30-Sep-20

Week Date Topics

1

1-Oct-20 Essentials of Consideration


3-Oct-20 UNIT III – Other elements of Valid Contract

4-Oct-20 Sunday

2

5-Oct-20 Capacity of parties – Definition

6-Oct-20

7-Oct-20

8-Oct-20 Persons competent to contract

9-Oct-20

10-Oct-20 Free consent- Coercion

11-Oct-20 Sunday.

3

12-Oct-20

13-Oct-20

14-Oct-20

15-Oct-20 Undue Influence, Fraud with examples

16-Oct-20

17-Oct-20 Misrepresentation with examples

18-Oct-20 Sunday.

4

19-Oct-20 Mistake ,Legality of Object

20-Oct-20

21-Oct-20

22-Oct-20 Void agreements and unlawful Agreements

23-Oct-20

24-Oct-20 Difference between valid ,void and illegal contract

25-Oct-20 Sunday.

5


27-Oct-20 Unit IV – Performance of Contract - Introduction

28-Oct-20

29-Oct-20 Actual performance


31-Oct-20

Week Date Topics

1 1-Nov-20 Sunday

2

2-Nov-20 Attempted performance

3-Nov-20

4-Nov-20 Tender with examples

5-Nov-20

6-Nov-20 Quasi Contract- Definition

7-Nov-20 Essentials of Quasi contract

8-Nov-20 Sunday

3

9-Nov-20

10-Nov-20

11-Nov-20 Quasi contract Legal perception

12-Nov-20

13-Nov-20 Holiday

14-Nov-20 Deepavali

15-Nov-20 Sunday

4

16-Nov-20 Revision – Unit II - what is discharge of contract ? Meaning, definition

17-Nov-20

18-Nov-20 Discharge of Contract and its Modes of discharge

19-Nov-20

20-Nov-20 Revision –Breach of contract and seminar on previous topic

21-Nov-20 Legal perception available for breach of contract

22-Nov-20 Sunday.

5

23-Nov-20

24-Nov-20 Revision of Unit-III – Types of Breach of contract

25-Nov-20 Holiday

26-Nov-20 Holiday

27-Nov-20 Unit –IV Remedies for Breach of contract

28-Nov-20

29-Nov-20 Sunday.

6 30-Nov-20

Week Date Topics

1

1-Dec-20 Sale of goods Act 1930

2-Dec-20

3-Dec-20 Sale and Contract of Sale, Sale Vs agreement to sell

4-Dec-20 Revision of Unit V - Meaning of Goods – Conditions and Warrantees

5-Dec-20 Revision – University Question Papers- caveat emptor - Exceptions of caveat emptor

6-Dec-20 Sunday

2

7-Dec-20 Buyers and sellers –rights and responsibilities


9-Dec-20 Revision – University Question Papers- Unpaid seller- Definition

10-Dec-20

11-Dec-20 Revision – University Question Papers- Rights of unpaid seller – University question papers

12-Dec-20

13-Dec-20 Sunday.

3







20-Dec-20 Sunday.

Course Objectives :

1. To Make the students learn Various aspects of Business Law

2. Impart the students to perceive case studies and sections Business Law examination.

3. To guide the students for having overall view and impacts of Business Law


1. Students revealed interest to have in-depth knowledge and confidence in facing University examination.

2. Students those having entrepreneurial skills ,started collecting Business law related articles and presented

in the class and oriented for discussion

3. Overall view on the Business Law led the students interest to take up Law profession.



2. Online Resources

3. Slides

4. Expert Lecture

5. Group Discussion

6. Seminar

7. Case Study



Lesson Plan for the Odd Semester 2020-2021 Name of the Assistant Professor: Dr.S.SURESH Department : Commerce (Bank Management) Class and Section: II B.COM (BM) Shift : I Subject: Management Accounting

Week Date Topics

1

1-Jul-20

2-Jul-20

3-Jul-20

4-Jul-20

5-Jul-20 Sunday

2

6-Jul-20

7-Jul-20

8-Jul-20

9-Jul-20

10-Jul-20

11-Jul-20

12-Jul-20 Sunday

3

13-Jul-20

14-Jul-20

15-Jul-20

16-Jul-20

17-Jul-20

18-Jul-20

19-Jul-20 Sunday

4

20-Jul-20

21-Jul-20

22-Jul-20

23-Jul-20

24-Jul-20

25-Jul-20

26-Jul-20 Sunday

5

27-Jul-20

28-Jul-20

29-Jul-20

30-Jul-20

31-Jul-20

Week Date Topics

1

1-Aug-20

2-Aug-20 Sunday

2

3-Aug-20 Introduction of Management Accounting

4-Aug-20

5-Aug-20 Meaning , Scope

6-Aug-20 Importance of management Accounting

7-Aug-20 Management Accounting vs Financial Accounting

8-Aug-20

9-Aug-20 Sunday

3

10-Aug-20

11-Aug-20 Limitations of Management Accounting

12-Aug-20 Management Accounting vs Cost Accounting

13-Aug-20

14-Aug-20 Management Accounting Vs Financial Accounting

15-Aug-20

16-Aug-20 Sunday

4







23-Aug-20 Sunday

5

24-Aug-20

25-Aug-20 Unit II- Introduction on Financial Statement Analysis

26-Aug-20

27-Aug-20

28-Aug-20 Analysis and Interpretation of Financial statements

29-Aug-20

30-Aug-20 Sunday

6 31-Aug-20

Week Date Topics

1

1-Sep-20 Nature and Significance

2-Sep-20

3-Sep-20 Types of Financial Analysis

4-Sep-20

5-Sep-20 Tools of Analysis

6-Sep-20 Sunday

2

7-Sep-20

8-Sep-20

9-Sep-20 Comparative Statement

10-Sep-20 Problems worked out

11-Sep-20 Common Size Statement

12-Sep-20

13-Sep-20 Sunday

3

14-Sep-20 Problems worked out in Common size statement

15-Sep-20

16-Sep-20 Revision – Unit I

17-Sep-20 Revision – Unit II. Problems worked out common size balance sheet.

18-Sep-20 Revision – Unit III

19-Sep-20 Revision – Unit III

20-Sep-20 Sunday

5






26-Sep-20

27-Sep-20 Sunday

6

28-Sep-20

29-Sep-20 Introduction about usage of Trend analysis

30-Sep-20

Week Date Topics

1

1-Oct-20


3-Oct-20

4-Oct-20 Sunday

2

5-Oct-20

6-Oct-20 Trend Analysis -useages

7-Oct-20 Problems worked out on Trend analysis

8-Oct-20 Unit- III Introduction on Ratio Analysis

9-Oct-20 Objectives of ratio analysis

10-Oct-20 Ratio analysis Advantages and Limitations

11-Oct-20 Sunday.

3

12-Oct-20

13-Oct-20 Types of ratios and items in financial statements

14-Oct-20 Types of Ratios – Profitability Ratios

15-Oct-20

16-Oct-20 Turnover Ratios ,Expenses Ratios

17-Oct-20 Liquidity Ratios Ratio

18-Oct-20 Sunday.

4

19-Oct-20 Balance sheet Ratios

20-Oct-20 Capital structure Ratios ,Share Holders ratio

21-Oct-20

22-Oct-20

23-Oct-20 Leverage Ratios Problems worked out in profitability Ratios

24-Oct-20 University exam Problems worked out in Balance sheet Ratios

25-Oct-20 Sunday.

5


27-Oct-20

28-Oct-20 Problems worked out in Liquidity and capital structure Ratios

29-Oct-20


31-Oct-20 Unit IV: Cash flow Analysis - Meaning

Week Date Topics

1 1-Nov-20 Sunday

2

2-Nov-20

3-Nov-20 Advantages and limitations of Cash Flow analysis

4-Nov-20

5-Nov-20 Preparation of cash flow statement , Types of cash flow

6-Nov-20 Operating , Financing investing cash flows

7-Nov-20 Introduction of Marginal costing

8-Nov-20 Sunday

3

9-Nov-20 Application of Marginal costing in Decision Making -Prblems

10-Nov-20

11-Nov-20

12-Nov-20 Absorption costing vs marginal costing

13-Nov-20 Holiday

14-Nov-20 Deepavali

15-Nov-20 Sunday

4

16-Nov-20

17-Nov-20 Make or Buy decision, shut down or continue Problems

18-Nov-20

19-Nov-20 Shut down or continue decision- problems

20-Nov-20

21-Nov-20 Unit V – Introduction on Budget, budgetary control

22-Nov-20 Sunday.

5

23-Nov-20 Preparation of various types of Budgets

24-Nov-20

25-Nov-20 Holiday

26-Nov-20 Holiday

27-Nov-20 Sales , Cash, Capital , Flexible budgets

28-Nov-20 Capital Budgeting

29-Nov-20 Sunday.

6 30-Nov-20

Week Date Topics

1

1-Dec-20

2-Dec-20 Pay back , ARR, IRR, Net present value Method

3-Dec-20 Problems worked out on capital budgeting techniques

4-Dec-20

5-Dec-20 Problems worked out on capital Budgeting Techniques

6-Dec-20 Sunday

2

7-Dec-20

8-Dec-20 Revision – Unit I and II

9-Dec-20 Revision – Unit III and IV

10-Dec-20 Revision – Unit IV and V, worked out previous5 years questions



13-Dec-20 Sunday.

3







20-Dec-20 Sunday.

Course Objectives :

1. To make the students understand the Various concepts and techniques in Management Accounting

2. To impart the application of different tools in Management Accounting

3. To guide the students to resolve individually on the problems in management accounting.


1. Students started applying their mind with the learned concepts in real time situations.

2. Students got confidence to face the university examination as to the level of syllabus

3. Students manifested their interest to pursue the further course of professional studies



2. Online Resources

3. Slides

4. Expert Lecture

5. Group Discussion

6. Seminar

7. Case Study



Lesson Plan for the Odd Semester 2020-2021 Name of the Assistant Professor: Dr.S.SURESH Department : Commerce (Bank Management) Class and Section: II B.COM (BM) Shift : I Subject: BUSINESS ECONOMICS

Week Date Topics

1

1-Jul-20

2-Jul-20

3-Jul-20

4-Jul-20

5-Jul-20 Sunday

2

6-Jul-20

7-Jul-20

8-Jul-20

9-Jul-20

10-Jul-20

11-Jul-20

12-Jul-20 Sunday

3

13-Jul-20

14-Jul-20

15-Jul-20

16-Jul-20

17-Jul-20

18-Jul-20

19-Jul-20 Sunday

4

20-Jul-20

21-Jul-20

22-Jul-20

23-Jul-20

24-Jul-20

25-Jul-20

26-Jul-20 Sunday

5

27-Jul-20

28-Jul-20

29-Jul-20

30-Jul-20

31-Jul-20

Week Date Topics

1

1-Aug-20

2-Aug-20 Sunday

2

3-Aug-20

4-Aug-20

5-Aug-20

6-Aug-20

7-Aug-20

8-Aug-20

9-Aug-20 Sunday

3

10-Aug-20

11-Aug-20

12-Aug-20

13-Aug-20

14-Aug-20

15-Aug-20

16-Aug-20 Sunday

4

17-Aug-20

18-Aug-20

19-Aug-20

20-Aug-20

21-Aug-20


23-Aug-20 Sunday

5

24-Aug-20

25-Aug-20

26-Aug-20

27-Aug-20

28-Aug-20

29-Aug-20

30-Aug-20 Sunday

6 31-Aug-20

Week Date Topics

1

1-Sep-20 Introduction to Economics

2-Sep-20

3-Sep-20 Wealth, Welfare and Scarcity Views on Economics

4-Sep-20

5-Sep-20 Positive and Normative Economics - Definition

6-Sep-20 Sunday

2

7-Sep-20

8-Sep-20

9-Sep-20

10-Sep-20 Scope and Importance of business economics

11-Sep-20 Concepts: Production Possibility frontiers

12-Sep-20

13-Sep-20 Sunday

3

14-Sep-20 Incremental and Marginal Concepts

15-Sep-20

16-Sep-20 Revision test -unit I - Time and Discounting Principles

17-Sep-20 Revision – Unit II

18-Sep-20 Revision – Unit III. Concept of Efficiency- Business Cycle

19-Sep-20 Revision – Inflation, Depression, Recession, Recovery, Reflation Deflation

20-Sep-20 Sunday

5






26-Sep-20 Demand and Supply Functions

27-Sep-20 Sunday

6

28-Sep-20

29-Sep-20

30-Sep-20

Week Date Topics

1

1-Oct-20 Meaning of Demand


3-Oct-20

4-Oct-20 Sunday

2

5-Oct-20 Determines and distinctions of demand

6-Oct-20

7-Oct-20 Law of Demand

8-Oct-20

9-Oct-20 Determinants and Distinctions of demand

10-Oct-20

11-Oct-20 Sunday.

3

12-Oct-20

13-Oct-20 Elasticity of demand

14-Oct-20 Demand Forecasting

15-Oct-20 Supply concept

16-Oct-20 Supply equilibrium

17-Oct-20 UNIT III- Consumer Behaviour

18-Oct-20 Sunday.

4

19-Oct-20 Law of Diminishing marginal utility

20-Oct-20 Equi marginal Utility

21-Oct-20

22-Oct-20

23-Oct-20 Indifference curve – Definition

24-Oct-20 Indifference curve properties

25-Oct-20 Sunday.

5


27-Oct-20 Indifference curve equilibrium

28-Oct-20 UNIT IV – Production

29-Oct-20


31-Oct-20

Week Date Topics

1 1-Nov-20 Sunday

2

2-Nov-20 Law of Variable proportion

3-Nov-20 Law of Returns to Scale

4-Nov-20 Producer’s equilibrium

5-Nov-20 Economies of Scale

6-Nov-20 Cost classification

7-Nov-20 Break Even Analysis

8-Nov-20 Sunday

3

9-Nov-20

10-Nov-20

11-Nov-20

12-Nov-20 UNIT –V Product pricing

13-Nov-20 Holiday

14-Nov-20 Deepavali

15-Nov-20 Sunday

4

16-Nov-20 Pricing and output determination

17-Nov-20 Monopoly

18-Nov-20

19-Nov-20

20-Nov-20 Discriminating monopoly

21-Nov-20 Monopolistic competition

22-Nov-20 Sunday.

5

23-Nov-20

24-Nov-20

25-Nov-20 Holiday

26-Nov-20 Holiday

27-Nov-20

28-Nov-20

29-Nov-20 Sunday.

6 30-Nov-20

Week Date Topics

1

1-Dec-20

2-Dec-20 Oligopoly

3-Dec-20 Pricing objectives

4-Dec-20 Pricing Methods

5-Dec-20 Subject Revision with seminar

6-Dec-20 Sunday

2

7-Dec-20

8-Dec-20

9-Dec-20 Revision Unit-I Positive and Normative Economics

10-Dec-20 Scope and importance of economics

11-Dec-20 Accounting Profit and Economic Profit

12-Dec-20 Business Cycle

13-Dec-20 Sunday.

3

14-Dec-20 Inflation and Deflation

15-Dec-20 Revision of Unit II – Determinants of Demand

16-Dec-20 Demand and Supply Curves

17-Dec-20

18-Dec-20

19-Dec-20 Demand Forecasting

20-Dec-20 Sunday.

4

21-Dec-20

22-Dec-20

23-Dec-20

24-Dec-20

25-Dec-20 Christmas

26-Dec-20

27-Dec-20 Sunday.

5

28-Dec-20 Revision of Unit III – Consumer Behaviour

29-Dec-20 Law of Diminishing Marginal Utility

30-Dec-20 Equi Marginal Utility

31-Dec-20 Indifference Curves

Week Date Topics

1

1-Jan-21 New Year

2-Jan-21 Revision Unit –IV – Law of Variable Proportions

3-Jan-21 Sunday

2

4-Jan-21 Laws of Returns to Scale

5-Jan-21 Producers Equilibrium

6-Jan-21

7-Jan-21

8-Jan-21 Cost Classification

9-Jan-21 Break Even Aanalysis

10-Jan-21 Sunday

3

11-Jan-21 Revision of Unit V – Product Pricing

12-Jan-21 Perfect Competition

13-Jan-21

14-Jan-21 Pongal



17-Jan-21 Sunday.

4

18-Jan-21

19-Jan-21 Monopoly

20-Jan-21 Pricing Objectives

21-Jan-21 Pricing Methods

22-Jan-21 Pricing Methods

23-Jan-21 Oligopoly

24-Jan-21 Sunday.

5




28-Jan-21

29-Jan-21


31-Jan-21 Sunday.

Course Objectives :

1. Make the students to understand concepts in Business economics

2. Help the students to understand the application of technics in economics

3. Equip the students to understand on updated systems in modern forms of Economics


1. Students showed interest for in-depth learning on economics and its impacts

2. Students absorbed many Business economic related articles from google and discussed in the class

3. Students revealed interest to study further on international economics.



2. Online Resources

3. Slides

4. Expert Lecture

5. Group Discussion

6. Seminar

7. Case Study



Lesson Plan for the Odd Semester 2020-2021 Name of the Assistant Professor: Dr. S. Amsaveni Department: Commerce BM Class and Section: II B.Com BM Shift : 1 Subject: Banking Theory Law & Practice

Week Date Topics

1

1-Jul-20

2-Jul-20

3-Jul-20

4-Jul-20

5-Jul-20 Sunday

2

6-Jul-20

7-Jul-20

8-Jul-20

9-Jul-20

10-Jul-20

11-Jul-20

12-Jul-20 Sunday

3

13-Jul-20

14-Jul-20

15-Jul-20

16-Jul-20

17-Jul-20

18-Jul-20

19-Jul-20 Sunday

4

20-Jul-20

21-Jul-20

22-Jul-20

23-Jul-20

24-Jul-20

25-Jul-20

26-Jul-20 Sunday

5

27-Jul-20

28-Jul-20

29-Jul-20

30-Jul-20

31-Jul-20

Week Date Topics

1

1-Aug-20

2-Aug-20 Sunday

2

3-Aug-20

4-Aug-20

5-Aug-20

6-Aug-20

7-Aug-20

8-Aug-20

9-Aug-20 Sunday

3

10-Aug-20

11-Aug-20

12-Aug-20

13-Aug-20

14-Aug-20


16-Aug-20 Sunday

4

17-Aug-20

18-Aug-20

19-Aug-20

20-Aug-20

21-Aug-20


23-Aug-20 Sunday

5

24-Aug-20

25-Aug-20

26-Aug-20

27-Aug-20

28-Aug-20

29-Aug-20

30-Aug-20 Sunday

6 31-Aug-20

Week Date Topics

1

1-Sep-20 Meaning and introduction of banks

2-Sep-20

3-Sep-20 Unit -1 Introductory concepts of banking ,central banking vs commercial banking

4-Sep-20

5-Sep-20

6-Sep-20 Sunday

2

7-Sep-20 Unit -2 Functions of SBI and co-operative banks

8-Sep-20

9-Sep-20

10-Sep-20

11-Sep-20 Unit-3 E-banking services, Meaning and definition of ATM & ATM Services and Evolution

12-Sep-20

13-Sep-20 Sunday

3

14-Sep-20 Concepts of NEFT

15-Sep-20

16-Sep-20 Process and Importance of NEFT

17-Sep-20

18-Sep-20 Electronic funds transfer (EFT) -introduction

19-Sep-20 Process of EFT

20-Sep-20 Sunday

5

21-Sep-20 Unit test- II






27-Sep-20 Sunday

6

28-Sep-20 Benefits of EFT

29-Sep-20 Steps in EFT

30-Sep-20

Week Date Topics

1

1-Oct-20


3-Oct-20

4-Oct-20 Sunday

2

5-Oct-20

6-Oct-20 KYC NORMS -meaning and definition

7-Oct-20

8-Oct-20

9-Oct-20

10-Oct-20 Internet banking vs traditional banking services

11-Oct-20 Sunday.

3

12-Oct-20

13-Oct-20 Unit-4 Types of various accounts

14-Oct-20 Saving Bank Account-features &advantages of saving account

15-Oct-20 Current Account-features of current account

16-Oct-20 Precautions the bankers should take before opening a current account

17-Oct-20 Fixed deposit account -meaning and concepts

18-Oct-20 Sunday.

4

19-Oct-20 How to open a fixed deposit account?

20-Oct-20

21-Oct-20 Recurring Deposit- meaning, difference between FD&RD.

22-Oct-20 Special types of customer-minor, HUF, Lunatic, Drunkard, Partnership, Illiterate and company, clubs, Societies, charitable Institutions.

23-Oct-20 Principles of Lending -introduction-Guidelines by RBI

24-Oct-20

25-Oct-20 Sunday.

5


27-Oct-20

28-Oct-20 Precautions to be taken before granting the loan

29-Oct-20 Different types loan


31-Oct-20 Banker -Customer Relationship

Week Date Topics

1 1-Nov-20 Sunday

2

2-Nov-20

3-Nov-20 Bills of exchange -features and types

4-Nov-20 Promissory note-features and parties to a bill of exchange

5-Nov-20 Difference between a Bill of exchange and a promissory note

6-Nov-20 Cheques -introduction-features of cheques-difference between cheque and bill of exchange and promissory note

7-Nov-20 Crossing -meaning and definition and features

8-Nov-20 Sunday

3

9-Nov-20 Types of crossing and consequences of crossing

10-Nov-20 Unit-V Endorsements -meaning and definition

11-Nov-20 Kinds of endorsements

12-Nov-20 Paying banker-meaning and definition

13-Nov-20 Holiday

14-Nov-20 Deepavali

15-Nov-20 Sunday

4

16-Nov-20

17-Nov-20 Obligation of paying banker to honor cheques

18-Nov-20

19-Nov-20

20-Nov-20

21-Nov-20

22-Nov-20 Sunday.

5

23-Nov-20 RBI instructions -Paying banker & Collecting banker

24-Nov-20

25-Nov-20 Holiday

26-Nov-20 Holiday

27-Nov-20 Banking Ombudsman- meaning and definition-Powers of Banking ombudsman

28-Nov-20

29-Nov-20 Sunday.

6 30-Nov-20 The methods of settlements for the complaints received against the banks by Banking Ombudsman.

Week Date Topics

1

1-Dec-20 Revision-units-1 and 2

2-Dec-20 Revision-units-3,4 and 5

3-Dec-20

4-Dec-20

5-Dec-20

6-Dec-20 Sunday

2

7-Dec-20

8-Dec-20

9-Dec-20

10-Dec-20 Revision-University question papers

11-Dec-20

12-Dec-20 Revision-University question papers

13-Dec-20 Sunday.

3

14-Dec-20 Model examination





19-Dec-20 Revision

20-Dec-20 Sunday.

Course Objectives:

1. To facilitate the understanding of the origin of Indian banking system.

2. To understand the growth and development of Indian banking sector

3. To provides the modern day developments of banking system.


1. Students gained enough knowledge about banking sector.

2. Students know about the various types of Bank Accounts and their operations.

3. Students gained knowledge about modern banking systems.



2. Online Resources

3. Slides

4. Expert Lecture

5. Group Discussion

6. Seminar

7. Case Study



Lesson Plan for the Odd Semester 2020-2021 Name of the Assistant Professor: Dr. S. Amsaveni Department : Commerce Bank Management Class and Section: I B.Com BM Shift : I Subject: Financial Accounting

Week Date Topics

1

1-Jul-20

2-Jul-20

3-Jul-20

4-Jul-20

5-Jul-20 Sunday

2

6-Jul-20

7-Jul-20

8-Jul-20

9-Jul-20

10-Jul-20

11-Jul-20

12-Jul-20 Sunday

3

13-Jul-20

14-Jul-20

15-Jul-20

16-Jul-20

17-Jul-20

18-Jul-20

19-Jul-20 Sunday

4

20-Jul-20

21-Jul-20

22-Jul-20

23-Jul-20

24-Jul-20

25-Jul-20

26-Jul-20 Sunday

5

27-Jul-20

28-Jul-20

29-Jul-20

30-Jul-20

31-Jul-20

Week Date Topics

1

1-Aug-20

2-Aug-20 Sunday

2

3-Aug-20

4-Aug-20

5-Aug-20

6-Aug-20

7-Aug-20

8-Aug-20

9-Aug-20 Sunday

3

10-Aug-20

11-Aug-20

12-Aug-20

13-Aug-20

14-Aug-20


16-Aug-20 Sunday

4

17-Aug-20

18-Aug-20

19-Aug-20

20-Aug-20

21-Aug-20


23-Aug-20 Sunday

5

24-Aug-20

25-Aug-20

26-Aug-20

27-Aug-20

28-Aug-20

29-Aug-20

30-Aug-20 Sunday

6 31-Aug-20

Week Date Topics

1

1-Sep-20

2-Sep-20 Unit-I Introduction of Final Accounts-meaning &definition

3-Sep-20

4-Sep-20 Trading Account-concepts and Format

5-Sep-20

6-Sep-20 Sunday

2

7-Sep-20 Components of Trading account.

8-Sep-20 Preparation of Trading Account - Problem solving

9-Sep-20

10-Sep-20

11-Sep-20 Profit and Loss Account-meaning and format

12-Sep-20 Components of Profit and Loss account

13-Sep-20 Sunday

3

14-Sep-20 Preparation of Profit and Loss Account - Problem solving

15-Sep-20

16-Sep-20 Problem solving (P & L A/C )

17-Sep-20 Provision for Bad and doubtful debts-meaning

18-Sep-20

19-Sep-20

20-Sep-20 Sunday

5

21-Sep-20 I Internal Assessment Test






27-Sep-20 Sunday

6

28-Sep-20

29-Sep-20 Calculation of Provision for Bad and doubtful debts -Problem solving

30-Sep-20

Week Date Topics

1

1-Oct-20


3-Oct-20

4-Oct-20 Sunday

2

5-Oct-20

6-Oct-20 Provision for Discount on Debtors

7-Oct-20

8-Oct-20

9-Oct-20 Accounting Treatment, Adjustments and problems

10-Oct-20

11-Oct-20 Sunday.

3

12-Oct-20 Calculation of Provision for Discount on Debtors -Problems solving

13-Oct-20

14-Oct-20

15-Oct-20 Provision for Discount on Creditors

16-Oct-20

17-Oct-20 Calculation of Discount on creditors - Problems solving

18-Oct-20 Sunday.

4

19-Oct-20 Balance sheet –meaning, Format

20-Oct-20

21-Oct-20 Preparation of Balance sheet -Problem solving

22-Oct-20 Balance Sheet Problem solving

23-Oct-20

24-Oct-20 Preparation of Final accounts -problem solving

25-Oct-20 Sunday.

5


27-Oct-20 Non-Trading Organization-Introduction

28-Oct-20 Specific terms of Non-Trading Organizations

29-Oct-20 Receipts and Payments Account.


31-Oct-20

Week Date Topics

1 1-Nov-20 Sunday

2

2-Nov-20 Preparation of Receipts and Payments Account -Format

3-Nov-20

4-Nov-20 Problem solving

5-Nov-20

6-Nov-20 Income and Expenditure Account -Meaning and Definition

7-Nov-20 Distinction between Receipts and Payments account and income and Expenditure account.

8-Nov-20 Sunday

3

9-Nov-20

10-Nov-20

11-Nov-20 Preparation of Income of expenditure account -problem solving

12-Nov-20

13-Nov-20 Holiday

14-Nov-20 Deepavali

15-Nov-20 Sunday

4

16-Nov-20 Problem solving

17-Nov-20 Preparation of Balance sheet -format

18-Nov-20 Preparation of Balance sheet -problem solving

19-Nov-20 Unit -II Depreciation -Introduction

20-Nov-20 Meaning and definition of Depreciation

21-Nov-20 Causes of Depreciation , Methods of Depreciation

22-Nov-20 Sunday.

5

23-Nov-20 II Internal assessment test


25-Nov-20 Holiday

26-Nov-20 Holiday



29-Nov-20 Sunday.

6 30-Nov-20 II Internal assessment test

Week Date Topics

1

1-Dec-20 Methods of Depreciation

2-Dec-20

3-Dec-20 Accounting entries for depreciation

4-Dec-20 Straight line method -meaning and assumptions

5-Dec-20 Calculation of amount of depreciation under straight line method -problem solving

6-Dec-20 Sunday

2

7-Dec-20 Written down value method -meaning and definition

8-Dec-20

9-Dec-20 Calculation of amount of depreciation under Written down value method -problem solving

10-Dec-20

11-Dec-20 Insurance Claims –Introduction

12-Dec-20

13-Dec-20 Sunday

3

14-Dec-20 Types of Insurance

15-Dec-20 Memorandum Trading Account and loss of stock (theoretical aspects)

16-Dec-20

17-Dec-20 Unit -III Single Entry System-Introduction

18-Dec-20 Features, advantage and disadvantage of single-entry system

19-Dec-20

20-Dec-20 Sunday.

4

21-Dec-20 Difference between single entry system and Double entry system

22-Dec-20

Methods of Single-entry system

Net worth method

Conversion method

23-Dec-20 Preparation of Statement of Profit -problem solving

24-Dec-20 Total Debtors Account -Problem solving

25-Dec-20 Christmas

26-Dec-20

27-Dec-20 Sunday.

5

28-Dec-20 Problem solving

29-Dec-20

30-Dec-20 Bills Receivable Account -problem solving

31-Dec-20

Week Date Topics

1

1-Jan-21 New Year

2-Jan-21 Bills payable Account -problem solving

3-Jan-21 Sunday

2

4-Jan-21 Preparation of Trading account, profit and loss account and Balance sheet -Problem solving

5-Jan-21

6-Jan-21 Unit-IV Rectification of errors -Introduction

7-Jan-21 Types of errors, Journal entries -problem solving

8-Jan-21

9-Jan-21 Bank Reconciliation Statement-Introduction

10-Jan-21 Sunday

3

11-Jan-21 Unit-V- Hire purchase system-problem solving

12-Jan-21 Instalment purchase system –problem solving

13-Jan-21 Calculation of profit –problem solving

14-Jan-21 Pongal



17-Jan-21 Sunday.

4

18-Jan-21 Revision –unit 1&2

19-Jan-21

20-Jan-21 Revision –Unit 3

21-Jan-21

22-Jan-21 Revision- Unit 4

23-Jan-21

24-Jan-21 Sunday.

5

25-Jan-21 Revision-unit-5


27-Jan-21 University question papers discussed

28-Jan-21



31-Jan-21 Sunday.

Course Objectives:

1. To enable the students to know the Principles of Accounting in General.

2. To Understand the System of Keeping Financial Accounting Records.

3. To understand the hire purchase and instalment purchase systems.


1. To enable the students to understand the system of preparing financial statements.

2. The students will be aware of various amendments in financial reporting.

3. To familiarize the students with knowledge about depreciation accounts.



2. Online Resources

3. Slides

4. Expert Lecture

5. Group Discussion

6. Seminar

7. Case Study



Lesson Plan for the Odd Semester 2020-2021 Name of the Assistant Professor: Dr. S. Amsaveni Department : Commerce (Bank Management Class and Section: III B.COM (B) Shift : I Subject: Practical auditing

Week Date Topics

1

1-Jul-20

2-Jul-20

3-Jul-20

4-Jul-20

5-Jul-20 Sunday

2

6-Jul-20

7-Jul-20

8-Jul-20

9-Jul-20

10-Jul-20

11-Jul-20

12-Jul-20 Sunday

3

13-Jul-20

14-Jul-20

15-Jul-20

16-Jul-20

17-Jul-20

18-Jul-20

19-Jul-20 Sunday

4

20-Jul-20

21-Jul-20

22-Jul-20

23-Jul-20

24-Jul-20

25-Jul-20

26-Jul-20 Sunday

5

27-Jul-20

28-Jul-20

29-Jul-20

30-Jul-20

31-Jul-20

Week Date Topics

1

1-Aug-20

2-Aug-20 Sunday

2

3-Aug-20

4-Aug-20

5-Aug-20

6-Aug-20

7-Aug-20

8-Aug-20

9-Aug-20 Sunday

3

10-Aug-20

11-Aug-20

12-Aug-20

13-Aug-20

14-Aug-20


16-Aug-20 Sunday

4

17-Aug-20

18-Aug-20

19-Aug-20

20-Aug-20

21-Aug-20


23-Aug-20 Sunday

5

24-Aug-20

25-Aug-20

26-Aug-20

27-Aug-20

28-Aug-20

29-Aug-20

30-Aug-20 Sunday

6 31-Aug-20

Week Date

1

1-Sep-20

2-Sep-20 UNIT I : Introduction Meaning and Definition of Auditing - Distinction between Auditing and Accounting

3-Sep-20

4-Sep-20 Scope of Audit - Classifications of Audit - Audit Planning - Meaning. Audit programme

5-Sep-20

6-Sep-20 Sunday

2

7-Sep-20

8-Sep-20 UNIT - II : Vouching and Verification , Vouching - Meaning and Definitions - Objectives.

9-Sep-20 Verification - Meaning – Objectives

10-Sep-20

11-Sep-20

12-Sep-20 Unit III : Audit and Accounting Standards Types of Audit – Statutory Audit

13-Sep-20 Sunday

3

14-Sep-20

15-Sep-20 Concurrent Audit – Stock Audit – Cost Audit - Secretarial Audit – CAG Audit – Management Audit.

16-Sep-20

17-Sep-20 Accounting Standards - Standards on Auditing - Standards on Internal Audit - Penal Provisions.

18-Sep-20

19-Sep-20

20-Sep-20 Sunday

5






26-Sep-20

27-Sep-20 Sunday

6

28-Sep-20

29-Sep-20

30-Sep-20

Week Date Topics

1

1-Oct-20 Unit IV : Auditors and Audit Report Appointment - Procedures - Eligibility and Qualifications


3-Oct-20

4-Oct-20 Sunday

2

5-Oct-20 Powers and Duties - Rotation and Removal of Auditors

6-Oct-20

7-Oct-20 Resignation of Auditors - Remuneration of Auditors.

8-Oct-20 Audit report - Preparation and presentation.

9-Oct-20

10-Oct-20

11-Oct-20 Sunday.

3

12-Oct-20

13-Oct-20 Auditor’s Responsibilities and liabilities towards Shareholders, Board and Audit Committee.

14-Oct-20 Restriction on other Services relating to auditing

15-Oct-20

16-Oct-20

17-Oct-20

18-Oct-20 Sunday.

4

19-Oct-20 Unit V : Recent Trends in Auditing, EDP Audit – Meaning.

20-Oct-20 Division of auditing in EDP environment

21-Oct-20

22-Oct-20

23-Oct-20 Impact of Computerization on Audit Approach

24-Oct-20 Online Computer System Audit

25-Oct-20 Sunday.

5


27-Oct-20 Types of Online Computer System Audit

28-Oct-20 Audit around with the Computers - Procedure of Audit under EDP system.

29-Oct-20


31-Oct-20

Week Date Topics

1 1-Nov-20 Sunday

2

2-Nov-20 Revision – Unit I : Advantages and Limitations of Audit

3-Nov-20 Revision – Unit I : Classifications of Audit - Audit Planning

4-Nov-20

5-Nov-20

6-Nov-20

7-Nov-20 Revision – Unit II : Vouching of cash Receipts and Payments

8-Nov-20 Sunday

3

9-Nov-20 Revision – Unit II : Vouching of outstanding Assets and Liabilities

10-Nov-20

11-Nov-20

12-Nov-20 Revision – Unit III : Concurrent Audit – Stock Audit – Cost Audit

13-Nov-20 Holiday

14-Nov-20 Deepavali

15-Nov-20 Sunday

4

16-Nov-20 Revision – Unit III : Accounting Standards - Standards on Auditing

17-Nov-20 Revision – Unit IV : Appointment - Procedures - Eligibility and Qualifications of Auditors

18-Nov-20 Revision – Unit IV : Auditor’s Responsibilities and liabilities towards Shareholders, Board and Audit Committee.

19-Nov-20

20-Nov-20

21-Nov-20

22-Nov-20 Sunday.

5

23-Nov-20 Revision – Unit V : EDP Audit - Meaning - Division of auditing in EDP environment

24-Nov-20

25-Nov-20 Holiday

26-Nov-20 Holiday

27-Nov-20

28-Nov-20 Revision – Unit V : Types of Online Computer System Audit

29-Nov-20 Sunday.

6 30-Nov-20

Week Date Topics

1

1-Dec-20

2-Dec-20

3-Dec-20

4-Dec-20


6-Dec-20 Sunday

2

7-Dec-20



10-Dec-20


12-Dec-20

13-Dec-20 Sunday.

3







20-Dec-20 Sunday.

Course Objectives :

1. To make the students to understand the concept of present day Auditing Practices.

2. To enable the students to gain knowledge of various techniques of Auditing.

3. Students will be aware of various types of company audits.


1. Knowledge and abilities to work in various companies.

2. Skills required to do Professional Courses like CA, CMA, ACS, etc.

3. Competence to start auditor office.



2. Online Resources

3. Slides

4. Expert Lecture

5. Group Discussion

6. Seminar

7. Case Study


Documents

STHOMAS COLLEGE OF ARTS AND SCIENCE