MANAGEMENT ACCOUNTING Ms. SHARDA GUPTA Week 1
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1 MANAGEMENT ACCOUNTING Ms. SHARDA GUPTA Week 1 Day Discuss the syllabus Day Meaning,Nature & Scope of mgt. accounting Day Rules & techniques Day Difference between cost accounting & Mgt accounting Day Holiday Day Importance Week 2 Day Quiz Contest on above topics Day TEST Day Cost control Day TEST of Mgt Accounting Day BUDGETARY CONTROL_Meaning Day Features Week 3 Day Difference between Budget,Budgeting& Budgetary Control Day Day Precautions in preparing Budget Day Difference between Budget & Forecast Day ubt Session Day Advantages & Limitations Week 4 Day HOLIDAY Day Types of Budget Day Cash Budget-Practical Questions Day Day Day Week 5 Day Day Day HOLIDAY February 2018 Week 1 Day TEST-CASH BUDGET Day Flexible Budget Day Flexible Budget-Practical Questions Week 2
2 Day Day D0 Day CONDITIONAL TEST MGT ACCOUNTING &BUDGETARY CONTROL Day STANDARD COSTING-Meaning &Features Day Applications Day HOLIDAY Week 3 Day HOLIDAY Day HOLIDAY Day Advantages &Limitations Day Similarities & Difference between Standard costing &Budgetary control Day ubt Session Day Material Variance-Practical Questions Week 4 Day Day Day Day ubt Session Day Quiz Contest on above topics Day TEST-Material Variance Week 5 Day Labour Variance-Practical Questions Day Day Holidays (28 to ) March 2018 Week 1 Day Labour Variance-Practical Questions Day Day ubt Session Day Test Full chapter-std Costing Day MARGINAL COSTING-Meaning,Features &Assumptions Day Meaning- Absorption Costing Week 2 Day Difference between Marginal Costing & Absorption Costing Day Advantages & Limitations Day B.E.P,P/V Ratio Day B.E.P Chart Day Marginal Costing- Practical Questions Day Week 3 Day
3 Day Day Day ASSIGNMENT Day Holiday (ShahidiDiwas) Day Marginal Costing PRACTICAL Questions Week 4 Day Day QUIZ CONTEST Day ubt Session Day Holiday (MahaveerJayanti) Day CONDITIONAL TEST-Std Costing & Marginal costing Day RESPONSIBILITY ACCOUNTING-Meaning & Deffinition April 2018 Week 1 Day Process of Resposibility Accounting Day Types Day Significance Day Practical Questions Day Day Week 2 Day Day Day Paper PRESENTATION Day Day Test-Responsibility ACCOUNTING Day Holiday (Baisakhi)
4 Lesson plan : BCOM-III 5th Sem Cost Accounting BC-501 Day 1 Day 2 Day 3 Day 4 Day 5 Day 6 Day 7 Day 8 Day 9 Day 10 Day 11 Day 12 Day 13 Day 14 Day 15 Day 16 Day 17 Day 18 Day 19 Day 20 Day 21 Day 22 Day 23 Day 24 Day 25 Day 26 Day 27 Day 28 Day 29 Day 30 Day 31 Day 32 Day 33 Day 34 Day 35 Day 36 Day 37 Day 38 Discuss the syllabus 1 st chapter-nature & Scope of Cost Accounting-Meaning of Fianancial Accounting Meaning of Cost Accounting & Management Accounting Limitations of Financial Accounting or Need of Cost Accounting Financial Accounting Vs Cost Accounting Cost Accounting Vs Management Accounting Objectives & Principles of Cost Accounting Advantages & Methods of Cost Accounting Difficulties in Cost Accounting &Steps to overcome difficulties Contribution of Cost Accounting to Management of an Organisation Class Test-1 st Chapter 2 nd Chapter-Element of cost & Classification-Meaning Component of Total Cost Classification of Cost CLASS TEST 111rd Chapter Material ; ISSUE, CONTROL AND VALUATION-Meaning,Need &Objective Techniques of Material Control Procedure of Material Control Pricing of Material Issue-Methods CONDITIONAL TEST-1 st & 11nd Chapter REVISION OF 111rd Chapter-Material Control Class Test 4 th Chapter-LABOUR COST ;COMPUTATION AND CONTROL-Meaning& Procedure of Labour Methods of wage payment of 4 th chapter-labour Control
5 Day 39 Day 40 Day 41 Day 42 Day 43 Day 44 Day 45 Day 46 Day 47 Day 48 Day 49 Day 50 Day 51 Day 52 Day 53 Day 54 Day 55 Day 56 Day 57 Day 58 Day 59 Day 60 Day 61 Day 62 Day 63 Day 64 Day 65 Day 66 Day 67 Day 68 Day 69 Day 70 Day 71 Day 72 Day 73 Day 74 Day 75 Day 76 Day 77 Day 78 Day 79 Day 80 Class Test 5 th Chapter-OVERHEADS Meaning & Classification Methods of segregating Overheads Allocation Apportionment & Absorption Of Overheads Class Test Quiz Contest related to syllabus 6 th Chapter-UNIT COSTING-Meaning CONDITIONAL TEST-Material Control & Labour Control 7 th Chapter-Operating Costing Class TEST 8 TH Chapter-Job Costing Class Test 9 th Chapter- Contract Costing Meaning,Difference between Job Costing & Contract Costing Practical Questions Class Test 10 th Chapter-Process Costing-THEORY Practical Questions Class Test Full Syllabus Test
6 B.Com final (5 th sem) BC-502 ENTREPRENEURSHIP DEVELOPMENT Ms. Narinder Kaur 13 to 21 july Entrepreneur: meaning, scope, need and significance; role 22 to 26 july functions of entrepreneur in economic development 27 to 31 july Test and revision 1 to 4 august economic, social and psychological need for entrepreneurship; characteristics, qualities 6 to 16 august pre-requisites of entrepreneur; methods and procedures to start and expand one s own business; 17 to 25 august Life cycle of a new business and relationship with large enterprises 27 to 31 august Teat and revision 1 to 8 september Environmental factors affecting success of a new business; reasons for the failure and visible problems for business 10 to 18 september Feasibility Study: preparation of feasibility reports; economic, technical, financial and managerial feasibility of project 19 to 24 september selection of factory location; demand analysis 25 to 29 september Test and revision
7 1 to 6 oct demand analysis and market potential measurement 8 to 13 oct capital and project costing; working capital requirement 15 to 17 oct Test and business plan making 18 to 22 oct source of finance; profit and tax planning 23 to 27 oct Govt. support and incentives to new enterprise; role of govt. and promotional agencies and institutes in entrepreneurship development 29 to 31 oct entrepreneurship development programmes 1 to 6 nov Test and revision
8 Lesson Plan for Income Tax BC-503 Class: B.com (5 th semester) Session Day 1 Day 2 Day 3 Day 4 Day 5 Day 6 Day 7 Day 8 Day 9 Day 10 Day 11 Day 12 Day 13 Day 14 Day 15 Day 16 Day 17 Day 18 Day 19 Day 20 Day 21 Day 22 Day 23 Day 24 Day 25 Day 26 Day 27 Day 28 Day 29 Day 30 Day 31 Day 32 Day 33 Day 34 Day 35 Day 36 Day 37 Day 38 Day 39 Introduction to Income Tax Residence and tax liability Incidence of tax Income from House Property Annual value(1) Calculation of annual value(2) Deductions Deductions Business and Profession Introduction Deductions Deductions Deductions not allowed Deductions allowed partially Test of 1 st chapter Test of 2 nd chapter Depreciation Depreciation( types) Capital gain Transfer of Assets Cost of acquisition Calculation of capital gain Test of chapter Profit and gains of Business and Profession Income from other sources Interest on securities Calculation of interest on securities
9 Day 40 Day 41 Day 42 Day 43 Day 44 Day 45 Day 46 Day 47 Day 48 Day 49 Day 50 Day 51 Day 52 Day 53 Day 54 Day 55 Day 56 Day 57 Day 58 Day 59 Day 60 Day 61 Day 62 Day 63 Day 64 Day 65 Day 66 Day 67 Day 68 Day 69 Day 70 Day 71 Day 72 Day 73 Day 74 Day 75 Day 76 Day 77 Day 78 Day 79 Day 80 Test of chapter Capital gain Income from salaries Introduction Different forms of salary Allowance taxable and exempted Allowances Exempted up to specified limit Perquisite Perquisites Exempt up to specified limit Test of Income from other sources Test of Income from salaries (retirement) Gratuity Pension and Commuted Pension Amount received on retirement compensation Test of Salary head( theory) Test of Salary head( practical) Test of Retirement( theory) Test of Retirement(practical) Clubbing of Incomes and aggregating of Incomes Set off and carry forward of losses Test of clubbing of Income Test of set off and carry forward of losses Exemption from tax Test of the chapter Lesson plan for Bcom 3rd year
10 Subject: company law BC-504 Day 1 Day 2 Day 3 Day 4 Day 5 Day 6 Meaning of members and shareholders Test of membership Who may members Ways of acquiring membership Rights and liabilities of members Annual return Day 7 Ppt of chapter 1 Day 8 Day 9 Day 10 Day 11 Day 12 Day 13 Day 14 Meaning of transfer of shares Restriction on transfer of shares Procedure of transfer of shares Transmission of shares Procedure of transmission of shares Difference between transfer and transmission of shares Certification of shares, blank transfer, forged transfer and Demat transfer Day 15 Test of chapter 1 Day16 Day17 Day18 Day 19 Day 20 Day 21 Day 22 Day 23 Day 24 Day 25 Day 26 Day 27 Day 28 Introduction of depository system Constituents of depository system Need and benefits of depositories Difference between demat and physical share Ppt on depository system Class quiz on depository system Meaning, definition of director Classification of directors Qualification and disqualification of directors Director identification number, appointment of director
11 Day 29 Day 30 Day 31 Day 32 Day 33 Day 34 Day 35 Day 36 Day 37 Day 38 Removal of director Loan to director, legal position of directors Powers of directors Duties of directors Liabilities of directors Remunerations of directors Meaning of managing director Meaning of manager Giving assignment Day 39 Test of chapter 2 Day 40 Day 41 Day 42 Day 43 Day 44 Day 45 Day 46 Day 47 Day 48 Day 49 Day 50 Day 51 Meaning of secretary Types of secretary Qualifications of company secretary Qualities of company secretary Appointment of secretary Procedure of appointment Position of company secretary Functions of company secretary Powers and rights of company secretary Duties and liabilities of company secretary Role of company secretary Ppt on company secretary Day 52 Conditional test of chapter 4 Day 53 Day 54 Day 55 Day 56 Day 57 Meaning of meetings Kinds of meetings Checking of assignment
12 Day 58 Day 59 Day 60 Day 61 Day 62 Day 63 Day 64 Day 65 Day 66 Day 67 Day 68 Day 69 Day 70 Day 71 Day 72 Day 73 Day 74 Day 75 Day 76 Day 77 Day 78 Meaning of resolutions Meeting through video conferencing Validity of meeting Legal provisions regarding poll Proxy, E-voting Meaning of profit, ascertainment of real profits and effects of wrong calculation of profits Meaning of divisible profit, legal provisions regarding divisible profits Meaning of dividend, provision regarding declaration and payment of dividend Meaning of interim dividend and provision regarding interim dividend Meaning of reconstruction,amalgamation Legal provision regarding reconstruction and amalgamation Meaning of winding up,modes of winding up Powers and duties of liquidator General powers of NCLT Meaning of contributory Consequences of winding up Day 79 Test of chapter 6,7 Day 80 Test of chapter 10
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