LESSON PLAN. Name of the Assistant Professor: RACHANA SARDANA Class and Section: B.COM.-I ( Semester-II)Sec-A

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1 LESSON PLAN Name of the Assistant Professor: RACHANA SARDANA Class and Section: B.COM.-I ( Semester-II)Sec-A Subject: Financial Accounting-II, Paper:BC-201 CH-1 Branch Accounts 1-Jan Introduction and Meaning 2-Jan Types of Branches 1 3-Jan Accounting Treatment-Debtor s System method 4-Jan Numerical Questions 5-Jan Stock and Debtor System method 6-Jan Numerical Questions 7-Jan-18 8-Jan Final accounts method 9-Jan Numerical Questions 10-Jan Wholesale Branch 2 11-Jan Numerical Questions 12-Jan-18 Unsolved Numerical Problems 13-Jan-18 Unsolved Numerical Problems 14-Jan-18 CH-2 Hire Purchase System and Instalment Payment System 15-Jan Introduction and Meaning 16-Jan Features of Hire Purchase System and legal provisions 3 17-Jan Concept of Time Value of Money, Meaning and Calculation of Interest. 18-Jan Accounting treatment for Substantial Value Goods 19-Jan Continuation of above topic 20-Jan Numerical Questions (Interest included and excluded in Installment, Payment on Half-yearly basis) 21-Jan Jan-18 Public Holiday (Vasant Panchami) 23-Jan Calculation of Cash Price by different methods 24-Jan-18 Public Holiday (Sir Chhotu Ram Jayanti) 4 25-Jan Numerical Questions 26-Jan-18 Public Holiday (Republic Day) 27-Jan After Sale Services and Free Repair by Vendor 28-Jan Jan Repossession of Goods due to Non-Payment of 5 Installments 30-Jan Valuation of Goods Repossessed 31-Jan Transfer of Assets to third party

2 LESSON PLAN Name of the Assistant Professor: RACHANA SARDANA Class and Section: B.COM.-I ( Semester-II)Sec-A Subject: Financial Accounting-II, Paper:BC Feb Sale of an assets through Financial Institution 5 2- Feb Instalment Payment Method 3- Feb-18 Practical Problems and Queries 4- Feb-18 Chapter 3:Partnership Accounts-Distribution of Profits Feb Introduction of Partnership-Features, Partnership Deed 6- Feb Rules applicable in absence of Partnership Deed 7- Feb Difference between fixed and fluctuating capital with Numericals 8- Feb Calculation of Interest on Drawings, Interest on Loan 9- Feb contd. Methods of Interest calculation 10- Feb-18 Public Holiday (Maharishi Dyanand Saraswati Jayanti) 11- Feb Feb Manager Commission and Adjustments in the closed accounts 13- Feb-18 Public Holiday (Maha Shivratri) 14- Feb Rectification of interest on capital less charged 15- Feb Guarantee of Profit to a partner 16- Feb Numerical Questions 17- Feb Unsolved Questions Practice 18- Feb -18 Chapter 4: Admission of a Partner 19- Feb Introduction and meaning 20- Feb Calculations of sacrificing & new profit sharing ratio 21- Feb Goodwill-Meaning, Features & Factors Affecting Goodwill 22- Feb Methods for calculating goodwill-average Profit 23- Feb Super Profit method & Capitalization Method 24- Feb Accounting Treatment of goodwill on the Admission of a New partner 25- Feb Feb numerical questions 27- Feb Revaluation of assets and liabilities 28- Feb -18 University Vacations Assignment I

3 LESSON PLAN Name of the Assistant Professor: RACHANA SARDANA Class and Section: B.COM.-I ( Semester-II)Sec-A Subject: Financial Accounting-II, Paper:BC March-18 University Vacations 9 2-March-18 University Vacations 3-March-18 University Vacations 4-March March Revaluation of assets and liabilities with Numericals 6- March-18 Unsolved Questions Practice Chapter 5 :Retirement and Death of Partner March Meaning,Calculation of New Ratio & Gaining Ratio, Distinction between sacrificing ratio and gaining ratio 8- March Accounting treatment of goodwill 9- March Numerical Questions 10- March-18 Group discussions 11- March March Revaluation of assets and liabilities, treatment of reserves 13-March Numerical questions 14-March contd March Retirement and settlement of loans 16-March Numerical Questions 17-March Retirement and Admission 18-March March Numerical Questions 20-March-18 Contd. & Assignment-I 21-March Death of a partner March-18 Numerical Questions Chapter 6 : Dissolution of partnership Firm 23-March Introduction and meaning 24-March Settlement of accounts on dissolution 25-March March Accounting procedure on dissolution of firm 27-March 18 Numerical Questions March Balance sheet on the date of dissolution not given 29-March-18 Numerical Questions 30-March-18 Presentations 31-March-18 Presentations ASSIGNMENT-II

4 Name of the Assistant Professor: RACHANA SARDANA Class and Section: B.COM.-I ( Semester-II)Sec-A Subject: Financial Accounting-II, Paper:BC April-18 2-April-18 3-April-18 4-April-18 5-April-18 6-April-18 7-April-18 8-April-18 9-April April April April April April April April April April April April April April April April April April April April April May-18 Workshop Assignment II Assignment-II 6.5 Insolvency of a Partner & Rule of Garner vs. Murray Contd. Case study 6.6 Continuation of above topic (when capital are fixed) 6.7 Continuation of above topic (when capital are fluctuating) 6.8 In case of only one partner became insolvent 6.9 When all partners became insolvent Numerical Questions Public Holiday (Dr. Ambedkar Jayanti/ Vaisakhi) Test Odd Roll Numbers(Dissolution of Partnership Firm) Test Even Roll Numbers(Dissolution of Partnership Firm Public Holiday (Parshuram Jayanti) Oral Test General Discussion Quiz Revision Ch-I Revision Ch-II Revision Ch-III Revision Ch-IV Revision Ch-V Revision Ch-VI Consolidated Test of full syllabus Ons

5 LESSON PLAN Name of the Assistant Professor: RACHANA SARDANA Class and Section: B.COM.-III, Semester-VI, Sec-B Subject: International Marketing Jan-18 2-Jan-18 3-Jan-18 4-Jan-18 5-Jan-18 6-Jan-18 7-Jan-18 8-Jan-18 9-Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan-18 Ch-1: Introduction to International Marketing 1.1. Introduction and Meaning 1.2.Nature & Scope 1.3 Opportunities & Challenges in International Marketing 1.4. International Marketing Mix 1.5 Difference between domestic and international Case marketing Study Ch-2: International marketing Environment 2.1. Introduction and meaning 2.2. Types of international marketing 2.3. Economic International Environment 2.4. Entry Modes of Foreign Trade 2.4 contd. Group Discussions Ch-3: Planning, Organization and Control of international Marketing 3.1. Introduction of marketing Planning 3.2 Methods of international planning 3.3. Process of international marketing planning 3.4. Importance and problem in international planning 3.5 Factors affecting the international marketing 3.6 Types of international Organisation Public Holiday (Vasant Panchami) 3.7 Controlling international marketing Operations Public Holiday (Sir Chhotu Ram Jayanti) 3.8 Process of Marketing control Public Holiday (Republic Day) Tools and Techniques for Control of International Marketing Ch- 4: Foreign Market Entry Strategies 4.1 Introductions and meaning 4.2 Foreign Market Entry Strategies Public Holiday (Guru Ravi Das Birthday)

6 LESSON PLAN Name of the Assistant Professor: RACHANA SARDANA Class and Section: B.COM.-III, Semester-VI, Sec-B Subject: International Marketing 1-Feb Foreign Market Entry Stratgies 2- Feb Factors Affecting the selection of foreign market entry 5 3- Feb-18 strategy 4.5 Oral Test 4- Feb-18 Ch-5 International Product Policy Standardisation versus Adaptation 5- Feb Introduction 6- Feb Features of product 7- Feb Importance of product 8- Feb Basic Classification of products 9- Feb Components of level of products Feb-18 Public Holiday (Maharishi Dyanand Saraswati Jayanti) 11- Feb -18 Ch 5: International Product Policy Standardisation versus Adaptation 12- Feb Importance of Product life Cycle in international Marketing 13- Feb-18 Public Holiday (Maha Shivratri) 14- Feb Product Standardisation 15- Feb Factors Favouring Product Standardisation 16- Feb Factors Favouring product Adaptation Feb Advantage and Disadvantage 18- Feb -18 Ch 6: Product Identification: Branding, Packaging and Labelling 19- Feb Introduction and meaning of Product Identification 20- Feb Meaning and features of Branding 21- Feb Objective, importance of branding 22- Feb Branding Decision in international marketing 23- Feb Importance of Packaging in International Marketing Feb Importance of Labelling in International Marketing 25- Feb Feb -18 Group discussions 27- Feb -18 Case Study Feb -18 University Vacations Assignment I International Environment-Meaning and Factors affecting it.

7 LESSON PLAN Name of the Assistant Professor: RACHANA SARDANA Class and Section: B.COM.-III, Semester-VI, Sec-B Subject: International Marketing 1-March-18 University Vacations 2-March-18 University Vacations 9 3-March-18 University Vacations 4-March-18 Ch 7: New Product Development 5- March Introduction and meaning 6- March Components of product development 7- March International product line 8- March New Product development process 9- March contd March-18 Oral test 11-March-18 Ch 8 : International Distribution channel 12-March Introduction & Features of Distribution Channels 13-March Functions of distribution channel 14-March Types of International distribution channel 15-March Factors affecting choice of distribution channel 16-March Managing the channel member March-18 Presentations 18-March-18 Ch 9: International Marketing Logistics Decisions 19-March Introduction and meaning of logistics 20-March Global Logistics 21-March Importance decisions area regarding logistics 22-March Transportation 23-March Warehousing March-18 Written Test 25-March-18 Ch 10: International Advertising and Promotion 26-March Introduction and meaning 27-March Functions of advertising 28-March Advertising Media in International Market 29-March Advertising Media Planning and Analysis March Agency selection & Standardisation of Advertisement 31-March-18 Group Discussion ASSIGNMENT-II New Product Development and International Advertising and Promotion

8 Name of the Assistant Professor: RACHANA SARDANA Class and Section: B.COM.-III, Semester-VI, Sec-B Subject: International Marketing Management 1-April-18 Ch 11: Sales Promotion 2-April Introduction and meaning and features of sales promotions 3-April Objective and Importance 4-April Tools of Sales Promotion 14 5-April Difference between Sales Promotion and Advertisement 6-April-18 Case Study 7-April-18 Assignment-1I April-18 9-April April April April April April April April April April April April April April April April April April-18 Ch 12: Personal selling 12.1 Introduction, meaning and features 12.2 Importance and advantages 12.3 Methods of Personal Selling in International Marketing 12.4.Process of Personal Selling in International Marketing 12.5 Limitations of personal selling and Group discussion Public Holiday (Dr. Ambedkar Jayanti/ Vaisakhi) Ch 13: Pricing decision for International Markets 13.1 Introduction 13.2 Role and objective in marketing strategy Public Holiday (Parshuram Jayanti) 13.3 Factors influencing price settings in international markets 13.4 Pricing policy and strategy 13.5 Transfer pricing Ch 14: International Price Quotations; Meaning 14.2 Different Terms of price quotation 14.3 Difference between FOB and CIF Price Quotation Revision

9 17 27-April April April May-18 Revision Revision Consolidated Test of full syllabus 18 Ons

10 LESSON PLAN Name of the Assistant Professor: RACHANA SARDANA Class and Section: B.COM.-III, Semester-VI, Sec-A Subject: Management Accounting Jan-18 2-Jan-18 3-Jan-18 4-Jan-18 5-Jan-18 6-Jan-18 7-Jan-18 8-Jan-18 9-Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan-18 Ch-1: Nature and Scope of Management Accounting 1.2. Introduction of management accounting 1.2.Nature & Scope 1.4 Functions of Management Accounting 1.4. Tools and Techniques used in Mgt Accounting 1.5 Limitations of Management Accounting 1.6 Distinction between Mgt accounting and cost accounting Ch-2: Cost Control and Cost Reduction 2.1.Introduction of cost control 2.2.Objective of Cost Control 2.3.Techniques of Cost Control 2.4. Introduction of Cost Reduction 2.5. Advantages, Limitations, Fields covered by cost reduction 2.6. Tools and techniques for cost reduction Ch-3: Cost Management 3.1. Introduction of Activity Based Costing 3.2 Objectives &Advantages 3.3. Limitations& Reasons for adopting activity based costing 3.4. Life Cycle Costing 3.4 Project Life Cycle Costing Case Study Public Holiday (Vasant Panchami) 3.5 Target Costing Public Holiday (Sir Chhotu Ram Jayanti) 3.6 Methodology of Target costing Public Holiday (Republic Day) Assignment-1 Ch- 4: Budgeting and Budgetary control 4.1 Introductions of budgeting 4.2 Objectives, advantages and limitations Public Holiday (Guru Ravi Das Birthday)

11 LESSON PLAN Name of the Assistant Professor: RACHANA SARDANA Class and Section: B.COM.-III, Semester-VI, Sec-A Subject: Management Accounting 1-Feb Types of Budget 2- Feb Functional Budgets; Numerical Questions 5 3- Feb Fixed Budget ;Numerical Questions 4- Feb Feb Flexible Budget ; Numerical Questions 6- Feb contd. 7- Feb contd. 8- Feb contd. 9- Feb-18 Practice Unsolved Numericals and Queries Feb-18 Public Holiday (Maharishi Dyanand Saraswati Jayanti) 11- Feb -18 Ch 5: Zero Base Budget 12- Feb Introduction 13- Feb-18 Public Holiday (Maha Shivratri) 14- Feb Features of Zero Base Budget 15- Feb Steps of Zero Base Budget 16- Feb Zero Base Budget vs. Traditional Budgeting Feb Advantages and limitations of Zero Base Budgeting 18- Feb -18 Ch 6: Programme &Performance budgets 19- Feb Introductions of Performance Budgeting 20- Feb Concept of Performance Budgeting 21- Feb Objective and steps of Performance Budgeting 22- Feb -18 Ch-7.1 Standard Costing - Introduction 23- Feb Features and objective Feb Advantage and limitations 25- Feb Feb Types of Standard 27- Feb Methods of Determining Standard Feb -18 University Vacations Assignment I Introduction of cost accounting and Objectives &Types of Budgets

12 LESSON PLAN Name of the Assistant Professor: RACHANA SARDANA Class and Section: B.COM.-III, Semester-VI, Sec-A Subject: Management Accounting 1-March-18 University Vacations 2-March-18 University Vacations 9 3-March-18 University Vacations 4-March March Standard Costs and Historical Cost 6- March Standard costs and Estimated Cost 7- March Standard Costing and Budgetary control 8- March-18 Group Discussions 9- March-18 Ch.- 8.1: Variance Analysis and Test- Introduction March Classifications of Variances 11-March March contd. 13-March Importance and causes of variances 14-March Computations of Material Variances 15-March Numerical Questions 16-March contd March Practical Problems 18-March March Computation of Labour Variances 20-March Numerical Questions 21-March contd. 22-March-18 Unsolved Problems 23-March-18 Contd March-18 Sessional Test-Variance Analysis 25-March-18 Chapter 9: Absorption and Marginal Costing 26-March Introduction 27-March Advantage of absorption costing 28-March Numerical Questions 29-March Marginal Costing-Meaning March Features of Marginal Costing 31-March Difference Between Absorption & Marginal Costing ASSIGNMENT II Marginal costing meaning and difference from absorption costing.

13 Name of the Assistant Professor: RACHANA SARDANA Class and Section: B.COM.-III, Semester-VI, Sec-A Subject: Management Accounting 1-April-18 Ch 10 : Cost -Volume-profit- Analysis 2-April Introduction 3-April Importance and objective 4-April Break- Even Analysis 14 5-April Assumptions of Break Even Analysis 6-April Computations of Break Even Point 7-April Numerical Questions April-18 9-April April April April April April April April April April April April April April April April April April April April April May Margin of safety 10.7 Calculations of Sales For Desired Profit 10.7 Numerical Questions 10.7 contd 10.7 unsolved numerical problems(queries) Public Holiday (Dr. Ambedkar Jayanti/ Vaisakhi) Ch 11:Resposibility Accounting 11.1 Introduction 11.2 Responsibility Centres Public Holiday (Parshuram Jayanti) 11.3 Divisional Performance and its Measurement Numericals Unsolved Problems Revision Ch I&II Revision ChIII&IV Revision Ch V&VI Revision ChVII&VIII Revision Ch IX&X Revision Ch XI Consolidated Test of full syllabus

14 18 Ons

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16 LESSON PLAN Name of the Professor: RACHANA SARDANA Class and Section: B.com 4th semester Subject: Financial Management Jan-18 2-Jan-18 3-Jan-18 4-Jan-18 5-Jan-18 6-Jan-18 7-Jan-18 8-Jan-18 9-Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan Jan-18 Chapter 1:Introduction to Fin. Mgt- Meaning & Definition Approaches to Financial management Scope of Financial Management Significance and Functions Objectives of Fin. Mgt. Profit maximization vs. Wealth maximization Functional Areas of financial Mgt. Oral Revision Chapter 2:Introduction to Financial Planning Characteristics and Objectives Steps in Preparing Finance plan and Essential Features Estimation of Fixed Capital requirements Factors Affecting Fixed capital requirements Estimation of Working Capital requirements Limitations to Financial Forecasting Chapter 3: Capitalization: Meaning, Definition, Difference with Capital And Capital Structure Cost theory of Capitalization Earning theory of Capitalization Public Holiday (Vasant Panchami) Over Capitalization: Causes, Effects and Remedies Public Holiday (Chhotu Ram Jayanti)

17 5 25-Jan Jan Jan Jan Jan Jan-18 Under Capitalization: Causes, Effects and Remedies Public Holiday (Republic Day) Oral Revision and Group Discussion Chapter 4:Sources Of Finance: Based on Requirement Long term sources: Equity and Preference shares LESSON PLAN Jan-18 1-Feb-18 2-Feb-18 3-Feb-18 4-Feb-18 5-Feb-18 6-Feb-18 7-Feb-18 8-Feb-18 9-Feb Feb Feb Feb Feb Feb Feb Feb Feb Feb Feb Feb-18 Debentures, Bonds And Ploughing back of Profits Medium term Sources Short term Bank and Non Bank Sources Discussion And Oral Test Chapter 5:Cost of capital- Concept and Importance Classification and Determining Cost of Capital Computation of Cost of Perpetual and Redeemable debt Practical Problems Computation of Preference Shares Public Holiday (Mahrishi Dyanand Jayanti) Computation of Equity Shares Public Holiday (Maha Shivratri) Computation of Equity Shares- contd. Practical Problems Computation of Weighted Average cost of Capital Practical Problems Revision Test Chapter 6:Capital Structure- Concept and Importance

18 9 21-Feb Feb Feb Feb Feb Feb Feb Feb-18 1-March-18 2-March-18 3-March-18 4-March-18 Optimum Capital Structure, Factors Affecting Capital Structure Factors -contd. Net Income Approach with Example NOI approach MM approach to Capital Structure Traditional approach University Vacations University Vacations University Vacations University Vacations March-18 6-March-18 7-March-18 8-March-18 9-March March March March March March March March March March March March-18 Presentation on Assigned topics Presentation on Assigned topics Chapter 7:Capital Budgeting- Nature & Importance Process of Capital budgeting and kinds of capital Budgeting decisions Methods of Capital Budgeting: Payback Period method Numerical Problems Average Rate of return Method Explanation of Net Present value method Numerical problems related to technique Internal rate of return Method of capital budgeting decisions Numerical problems NPV vs. IRR method Profitability Index method Factors influencing Capital budgeting decisions

19 21-March March March-18 Problems related to chapter Chapter 8:Dividend policy Decisions-Need and Importance Determinants of Dividend decisions 24- March-18 Types of Dividend policy 25- March March-18 Forms of Dividend, Residual Approach to dividend decisions 27- March 18 MM approach of dividend theory March-18 Relevance Approach- Walter Approach 29- March-18 Gordon Model to Dividend decisions 30- March-18 Practical Problems 31- March-18 Presentations Class/ Assessment Test Capital Budgeting Decisions Cost of Capital Decisions Sources of Finance Assignment- II: Capital Structure Theories OR Sources of Finance April-18 2-April-18 3-April-18 4-April-18 5-April-18 6-April-18 7-April-18 8-April-18 9-April April April April April-18 Chapter 9:Working capital Management- Nature, Types of working capital Factors affecting Working capital requirements Working capital forecasting techniques Working capital forecasting techniques- Contd. Numerical Problems Test of Chapter Chapter 10:Cash Management-Nature and motives Cash managing Method Cash budget- Practical problems Cash management model- Baumol model Receivable Management- Meaning And objectives

20 April April April April April April April April April April April April April April April April May-18 Public Holiday (Dr. Ambedkar Jayanti/ Vaisakhi) Formation and execution of credit policy Factoring and receivable management Public Holiday (Parshuram Jayanti) Chapter 11:Inventory Management- Meaning and objectives Risk and cost of holding inventory Techniques of Inventory Management Techniques- Contd. Revision of Working Capital Management Revision Test Revision of Cost of Capital Revision of Objectives of Financial Management Unsolved problems Consolidated Test

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