SRM INSTITUTE OF SCIENCE AND TECHNOLOGY FACULTY OF SCIENCE AND HUMANITIES DEPARTMENT OF COMMERCE LESSON PLAN ODD SEMESTER

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SRM INSTITUTE OF SCIENCE AND TECHNOLOGY FACULTY OF SCIENCE AND HUMANITIES DEPARTMENT OF COMMERCE LESSON PLAN ODD SEMESTER 2018-2019 B.

Members handling the Subject 1. III Year B.Com General A Batch Mrs. A.Kavitha 2. III Year B.Com General B Batch Mrs. M.Meerabai 3. III Year B.Com General C Batch Mr.k. Ezilmaran 4. III Year B.Com General D Batch Mr.

1 SRM INSTITUTE OF SCIENCE AND TECHNOLOGY FACULTY OF SCIENCE AND HUMANITIES DEPARTMENT OF COMMERCE LESSON PLAN ODD SEMESTER B.COM GENERAL - III YEAR V SEMESTER CORE PAPER - XIII L T P TOTAL CREDIT UCM15501 COST ACCOUNTING - I WORKING Maximum: 100 marks (Internal: 50 marks; External: 50 marks) List of Faculty Members handling the Subject 1. III Year B.Com General A Batch Mrs. A.Kavitha 2. III Year B.Com General B Batch Mrs. M.Meerabai 3. III Year B.Com General C Batch Mr.k. Ezilmaran 4. III Year B.Com General D Batch Mr.J.Prabu raj OBJECTIVES: To understand the methods of Cost Accounting -I To understand the methods of application of the Cost techniques. UNIT I- Cost Accounting Nature and scope Cost analysis, concepts and classifications Installations of costing systems, cost centers and profit centers cost control Accounts MON I Issue of Syllabus and Introduction to Cost Accounting-I TUES II Introduction of Cost Accounting WEDNES III Nature and scope of Cost Accounting THURS IV Objectives of Cost Accounting, Cost analysis FRI V Concepts of cost Accounting SATUR HOLI SUN HOLI MON I Classifications of Cost Accounting TUES II Installation of Costing systems

2 WEDNES III Cost centers and profit centers THURS IV Cost control Accounts FRI V Advantages and Limitations of Cost Accounting SATUR HOLI SUN HOLI MON I Cost sheets meaning TUES II Objective and importance WEDNES III Preparation of cost sheet THURS IV Cost sheet with stocks FRI V Cost sheet SATUR HOLI SUN HOLI UNIT II Cost sheets- tenders-quotations. Reconciliation of cost and financial Accounts. WORKING MON I PROBLEMS TUES II PROBLEMS WEDNES III THURS IV FRI V PROBLEMS REVISION UNIT-I REVISION UNIT-I SATUR HOLI SUN HOLI MON I Reconciliation of cost and financial accounts -

3 TUES II WEDNES III THURS IV FRI V Reconciliation of cost and financial accounts - Problems Problems Problems SATUR HOLI SUN HOLI MON I Problems TUES II Revision Unit I WEDNES III Revision Unit II THURS IV Revision Unit III FRI V Revision Unit I and II Cycle Test I SATUR HOLI SUN HOLI UNIT III Material purchase control, Level, aspects, need and essentials of materials control, stores control stores departments, EOQ stores records- ABC analysis VED analysis JIT Approach- Issue of materials- simple and weighted Average Method, FIFO,LIFI, and HIFO WORKING MON I TUES II WEDNES III THURS IV FRI V Reconciliation meaning Cost sheet - Reconciliation meaning Reconciliation of cost and financial accounts - Reconciliation of cost and financial accounts -

4 SATUR HOLI SUN HOLI MON I Problems TUES II WEDNES III HOLI THURS IV -DO FRI V -DO SATUR HOLI SUN HOLI MON I TUES II WEDNES INDEPENDENCE HOLI THURS III FRI IV SATUR HOLI SUN HOLI MON V Revision Unit III UNIT IV Labour cost Labour cost sheet computationand control, Time keeping methods of wage payment Time rate and piece rate system, payroll procedures Idle time and over time, Labour turnover. WORKING TUES I Labour cost meaning and objective WEDNES BAKRID HOLI

5 THURS II FRI III Labour cost sheet - Computation Control of labour cost SATUR HOLI SUN HOLI MON IV TUES V WEDNES I THURS II FRI III Time keeping and its importance Methods of wage payment time rate - Piece rate system - Incentive schemes halsey plan and halsey weir plan SATUR HOLI SUN HOLI MON IV TUES V WEDNES I THURS II FRI III Rowan plan - Differential piece rate - taylors and merricks Gantt s task bonus plan - Other methods - Problems and labour turnover SATUR HOLI SUN HOLI MON IV Payroll procedure and idle time and overtime TUES V Revision Unit III and Unit IV Cycle UNIT V Meaning of overheads classification, Allocation, apportionment and absorption overheads Accounting and control of overheads Manufacturing, Administration, selling and Distribution. (primary and secondary Distribution) Machine Hour Rate.

6 WORKING WEDNES I THURS GANESH CHATURTHI HOLI FRI II Revision Unit III and Unit IV Cycle SATUR HOLI SUN HOLI MON III CYCLE TEST II TUES IV -DO WEDNES V -DO THURS I Overheads meaning and classification FRI MUHARRAM HOLI SATUR HOLI SUN HOLI MON II TUES III WEDNES IV THURS V FRI I Allocation, apportionment and absorption theory and problem Manufacturing, administration, selling and distribution overheads accounting and control Primary distribution Secondary distribution direct re distribution - Secondary distribution reciprocal method repeated distribution SATUR HOLI SUN HOLI MON II Secondary distribution simultaneous equation method TUES GANDHI JAYANTHI HOLI

7 WEDNES III THURS IV Secondary distribution trial and error method - Machine hour rate - problem FRI V Revision Unit V SATUR HOLI SUN HOLI REVISION AND EXAMINATION SCHEDULE WORKING MON I ISSUE OF QUESTION BANK WITH ANSWERS TUES II REVISION PART A ALL FIVE UNITS WEDNES III REVISION PART B ALL FIVE UNITS THURS IV REVISION PART B ALL FIVE UNITS FRI MODEL EXAMINATION - ALL UG & II PG SATUR HOLI SUN HOLI MON MODEL EXAMINATION - ALL UG & II PG TUES -DO WEDNES -DO THURS AYUDHA POOJA HOLI FRI DUSSEHRA HOLI SATUR HOLI SUN HOLI MON MODEL EXAMINATION - ALL UG & II PG

8 TUES -DO WEDNES SEMESTER PRACTICAL EXAMINATION THURS -DO FRI -DO SATUR HOLI SUN HOLI MON SEMESTER PRACTICAL EXAMINATION TUES -DO WEDNES -DO THURS SEMESTER PRACTICAL EXAMINATION FRI -DO SATUR HOLI SUN HOLI MON TUES DEEPAVALI HOLI WEDNES THURS SEMESTER THEORY EXAMINATION TEXT BOOK 1. Reddy and Murthy, (2009), Cost Accounting Margham publications, Chennai. REFERENCE BOOKS: 1. Maheswari S.N. and solution Cost Accounting Sultan chand sons 2. Jains.p. k.l. Narang cost Accounting Kalyani publications

9 QUESTION PAPER PATTERN UNIT BASED EXAMINATION PART A PART B TOTAL MARKS CYCLE TEST I - Unit I and II II Unit III and IV MODEL EXAMINATION Full Syllabus 9 Questions Equally Distributed- All questions to be answered and each carries TWO Marks 10 Questions 2 Questions from each Unit - All Questions carry 2 Marks each 2 Questions 1 Question from each Unit Internal Choice Pattern Each Carries 16 5 Questions 1 Question from each Unit Internal Choice All Questions carry 16 Marks each Part A 18 Marks and Part B 32 Marks = Total Marks 50 Marks Part A 20 Marks and Part B 80 Marks = Total Marks 100 Marks SEMESTER EXAMINATION Full Syllabus 10 Questions 2 Questions from each Unit - All Questions carry 2 Marks each 5 Questions 1 Question from each Unit Internal Choice All Questions carry 16 Marks each Part A 20 Marks and Part B 80 Marks = Total Marks 100 Marks EVALUATION AND MARKS 1. Internal Examination 40 Marks Cycle Test I Marks obtained for 50 will be converted to 10 Cycle Test II Marks obtained for 50 will be converted to 10 Model Examination Marks obtained for 100 will be converted to Assignment 5 Marks 5 Marks will be awarded for Assignment/Project/Seminar/Class Work Maintenance 3. Attendance 5 Marks Attendance Marks is as 95% and More Attendance 5 Marks 90% to 94.99% - 4 Marks 85% to 89.99% - 3 Marks 80% to 84.99% - 2 Marks 75% to 79.99% - 1 Mark Less than 75% - Nil 4. External Examination 50 Marks Examination will be conducted at the end of the Semester marks Obtained for 100 will be converted to Qualification to Higher Semester and Passing Criteria Student must appear for minimum of Three Subjects in the Current Semester to qualify for higher semester failure will lead to detention in the present semester Passing minimum is 40% in End Semester (External) Examination and 40% Overall (Internal and External) ATTENTION TO STUDENTS:

10 *** Students securing less than 75% Attendance in the semester and students fail to appear for minimum of THREE Examinations will be detained in the semester and they have to redo the semester in the next Academic Year the same semester on payment of fees as prescribed by the Institution***

SRM INSTITUTE OF SCIENCE AND TECHNOLOGY FACULTY OF SCIENCE AND HUMANITIES DEPARTMENT OF COMMERCE LESSON PLAN ODD SEMESTER

SRM INSTITUTE OF SCIENCE AND TECHNOLOGY FACULTY OF SCIENCE AND HUMANITIES DEPARTMENT OF COMMERCE LESSON PLAN ODD SEMESTER 2018-2019 B.COM HONS ACCA - I YEAR V SEMESTER CORE PAPER - L T P TOTAL CREDIT UIA18102