GOVERNMENT OF KARNATAKA

DEPARTMENT OF COLLEGIATE EDUCATION

.GOVERNMENT FIRST GRADE COLLEGE HALEBEEDU
LESSON PLAN FOR THE ACADEMIC YEAR 2022-23(ODD SEMESTER)

Programme : Bachelor of Commerce (B.com)

Paper / Course : Corporate Accounting
Class : II B.com(NEP)
Semester : Second Semester

Total hours: 56

SL No. of Methodology/
No. Content Covered Hours pedagogy Date Initial
Unit : 1 Underwriting of Shares
1 Introduction -Meaning of Underwriting – 1 Black board/
SEBI regulations regarding underwriting Lecture/PPT

2 Underwriting commission. Underwriter – 1 Black board/

functions Lecture/PPT
3 - Advantages of Underwriting, Types of 1 Black board/
underwriting - Marked and Unmarked Lecture/PPT
Applications
4 Determination of Liability in respect of 1 Black board/
underwriting contract – Lecture/PPT
5 when fully underwritten and partially 1 Black board/
underwritten Lecture/PPT
6 with and without firm underwriting 5 Black board/
problem. Lecture/PPT
7 Unit Test (QUIZ) 1 Black board/
Lecture/PPT
Total hours (A) 10

Unit : 2 Profit Prior to Incorporation

8 Introduction - Meaning – calculation of 1 Black board/
sales ratio Lecture/PPT
9 time ratio – weighted ratio 1 Black board/
Lecture/PPT
10 – treatment of capital and revenue 1 Black board/
expenditure Lecture/PPT
Black board/
Lecture/PPT
11 Ascertainment of pre-incorporation and 6 Black board/
post- incorporation profits by preparing PPT
statement of Profit and Loss and Balance
Sheet as per schedule III of companies
Act, 2013.
12 Unit Test 1 Offline
Total hours (B) 10
 Unit : 3 Valuation of Intangible Assets
13 Introduction - Valuation of Goodwil 1 Black board/
Lecture/PPT
–factors influencing goodwill, 1 Black board/
14 circumstances of valuation of goodwill Lecture/PPT
Methods of Valuation of Goodwill - 5 Black board/
15 Average Profit Method, Capitalization of Lecture/PPT
average Profit Method, Super Profit
Method, Capitalization of Super Profit
Method, and Annuity Method-Problems.
16 Brand valuation and Intellectual Property 2 Black board/
Rights (IPR). Lecture/PPT
21 Unit test 1 Offline
Total hours (C) 10

Unit : 4 Valuation of Shares

Introduction - Meaning – Need for 1 Black board/
22 Valuation Lecture/PPT
23 – Factors Affecting Valuation 1 Black board/
Lecture/PPT
Methods of Valuation: Intrinsic Value 4 Black board/
24 Method, Yield Method, Earning Capacity Lecture/PPT
Method, Fair Value of shares
25 s. Rights Issue and Valuation of Rights 3 Black board/
Issue, Valuation of Warrants. Lecture/PPT
26 Seminar by students (Tutorial class) Black board/
PPT
27 Unit test 1 Offline
Total hours (D) 10

Unit : 5 : Financial Statements of Companies

Statutory Provisions regarding 2 Black board/
preparation of financial statements of Lecture/PPT
28 companies as per schedule III of
companies act,2013 and IND AS-1
Treatment of Special Items – Tax 2 Black board/
29 deducted at source Lecture/PPT
30 Advance payment of Tax – Provision for 2 Black board/
Tax Lecture/PPT
31 Depreciation 1 Black board/
Lecture/PPT
32 Interest on debentures – Dividends – 2 Black board/
Rules regarding payment of dividends – PPT
Transfer to Reserves
33 – Preparation of Statement of profit and 7 Offline
loss and Balance Sheet.
Total hours (E) 16

Internal assessment
42 C1 Test 1
43 C2 test 1
44 Total hours (G) 2
Total hours ( A+B+C+D+E+F+G) 58
Submission of IA Marks
(IA marks considered the performance of the student in Unit,
 C1,C2 Test, Assignment, seminar, group discussion,
attendance and behaviour in the class room as well as college)

Signature of Faculty Signature of HOD Principal

Programme : Bachelor of Commerce (B.com)

Paper / Course : Business Statistics
Class : II B.com(NEP)
Semester : 3rd Semester

Total hours: 56

SL No. of Methodology/
No. Content Covered Hours pedagogy Date Initial
Unit : 1 – Statistical Data and Descriptive statistics
1 Nature and Classification of data 2 Black board/
Lecture/PPT
2 Univariate, bivariate and multivariate 2 Black board/
data Lecture/PPT
3 Measures of Central Tendency 2 Black board/
Lecture/PPT
4 Mathematical averages including 2 Black board/
arithmetic mean Lecture/PPT
5 Properties and applications. 2 Black board/
Lecture/PPT
6 s. Positional Averages -Mode and Median 3 Black board/
(including graphic determination) Lecture/PPT

7 Unit test (Quiz) 1 Black board/

Lecture/PPT
Total hours (a) 14

Unit : 2 – : Measures of Variation: and Skewness

8 Measures of Variation 1 Black board/

Lecture/PPT
9 absolute and relative. Range, quartile 2 Black board/
deviation Lecture/PPT
10 mean deviation 2 Black board/
Lecture
11 standard deviation, and their coefficients 2 Black board/
Lecture
12 , Properties of standard 2 Black board/
deviation/variance Lecture/PPT
13 Skewness: Meaning, Measurement using 2 Black board/
Karl Pearson and Bowley’s measures; Lecture/PPT
14 Unit test 1 Offline
Total hours (b) 12
Unit :3 - Probability Distributions
15 Theory of Probability. Approaches to the 1 Black board/
calculation of probability Lecture/PPT
16 Calculation of event Probabilities. 1 Black board/
Addition and multiplication laws of Lecture/PPT
probability (Proof not required)
17 Conditional probability and Bayes’ 2 Black board/
Theorem (Proof not required)- Lecture
Expectation and variance of a random
 variable - Probability distributions
18 Binomial distribution: Probability 2 Black board/
distribution function, Constants, Shape, Lecture
Fitting of binomial distribution
19 Poisson distribution: Probability function, 2 Black board/
(including Poisson approximation to Lecture
binomial distribution), Constants, Fitting
of Poisson distribution - Normal
distribution:
20 Probability distribution function, 1 Black board/
Properties of normal curve, Simple PPT
problems.
21 Unit test 1 Offline
Total hours (c) 10

Unit :4 - Correlation and Regression Analysis

22 Meaning of Correlation: - types of 1 Black board/

correlation Lecture/PPT
Positive and negative correlation- simple, 1 Black board/
23 partial, and multiple correlation Lecture/PPT
linear and Non-linear correlation and 2 Black board/
24 Scatter diagram, Pearson’s co-efficient of Lecture
Correlation
25 Correlation and 27 Probable error; 3 Black board/
Spearman’s Rank Correlation co- Lecture
efficient. -problems
26 Regression Analysis: meaning and 4 Black board/
definition- regression lines, Regression PPT
equations and estimation; Properties of
regression coefficients; Relationship
between Correlation and Regression
coefficients- problems.
27 Unit test 1 Off-line
Total hours (d) 12

Unit : 5 - Index Numbers

28 Meaning and uses of index numbers 1 Black board/
Lecture/PPT
29 ; Construction of index numbers: Fisher’s 3 Black board/
ideal index number with Time Reversal Lecture/PPT
and Factor Reversal Tests

30 . Construction of consumer price indices 3 Black board/

Using Aggregative Expenditure method Lecture/PPT
and Family Budget method
31 Unit test 1 Offline
Total hours (e) 08
Internal assessment
46 C1 Test 1
47 C2 test 1
48 Total hours (G) 2
Total hours ( A+B+C+D+E+F+G) 58
 Submission of IA Marks
(IA marks considered the performance of the student in
Unit, C1,C2 Test, Assignment, seminar, group
discussion, attendance and behaviour in the class room
as well as college)

Signature of Faculty Signature of HOD Principal

Programme : Bachelor of Commerce (B.com)

Paper / Course : COST ACCOUNTING
Class : II B.com(NEP)
Semester : 3rd Semester

Total hours: 56

SL No. of Methodology/
No. Content Covered Hours pedagogy Date Initial
Unit : 1 Introduction to Cost Accounting
1 Introduction- Meaning and definition- 1 Black board/
Objectives Lecture/PPT
2 , Importance and Uses of Cost 2 Black board/
Accounting Difference between Cost Lecture/PPT
Accounting and Financial Accounting
3 Various Elements of Cost and 2 Black board/
Classification of Cost; Cost object, Cost Lecture/PPT
unit, Cost driver, cost centre;Cost
reduction and Cost control
4 Methods and Techniques of Costing 2 Black board/
(Meanings Only); Use of IT in Cost Lecture/PPT
Accounting; Limitations of Cost
Accounting
5 Cost Sheet: Meaning and Cost heads in a 5 Black board/
Cost Sheet, Presentation of Cost Lecture/PPT
Information in Cost Sheet . Problems on
Cost Sheet, Tenders and Quotations.
Total hours (a) 12

Unit : 2 - Material Cost

6 Materials: Meaning, Importance and 1 Black board/

Types of Materials Lecture/PPT
7 – Direct and Indirect Material Materials 1 Black board/
material control Lecture/PPT
8 - Inventory control Technique of 1 Black board/
inventory control, problems on level Lecture
setting and EOQ.
9 Procurement- Procedure for procurement 1 Black board/
of materials and documentation involved Lecture
in materials accounting – Material
Storage
10 Duties of Store keeper, pricing of 1 Black board/
material issues, preparation of Stores Lecture/PPT
Ledger Account
11 FIFO, LIFO, Simple Average Price and 3 Black board/
Weighted Average Price Methods – Lecture
Problems.
12 FIFO, LIFO - Problems 3 Black board/
PPT
13 Unit test 1 Offline
Total hours (b) 12

Unit :3 : Employee Cost

14 Introduction – Employee Cost – types of 1 Black board/
labour cost Lecture/PPT
15 -Labour Cost Control – time keeping and 1 Black board/
time booking Lecture/PPT
16 Payroll Procedure -Preparation of Payroll 1 Black board/
Lecture
17 Idle Time Causes and Treatment of 1 Black board/
Normal and Abnormal Idle time, Over Lecture
Time Causes and Treatmen
18 Labour Turnover- Meaning, Reasons and 1 Black board/
Effects of Labour turnover Lecture
19 Methods of Wage Payment: Time rate 2 Black board/
system and piece rate system, and the PPT
Incentive
20 - Halsey plan, Rowan plan and Taylor 2 Black board/
differential piece rate system-problems PPT
21 Unit test 1 Offline
Total hours (c) 10

Unit : 4- Overheads Cost

22 Introduction- Meaning and Classification 1 Black board/
of Overheads; Accounting and Control of Lecture/PPT
Manufacturing Overheads
23 Estimation and Collection, Cost 1 Black board/
Allocation, Apportionment, Lecture/PPT
Reapportionment and Absorption of
Manufacturing Overheads
24 Problems on Primary and Secondary 3 Black board/
overheads distribution using Reciprocal Lecture/PPT
Service Methods (Repeated Distribution
Method and Simultaneous Equation
Method)
25 Absorption of Overheads: Meaning and 2 Black board/
Methods of Absorption of Overheads Lecture
26 Problems on Machine Hour Rate 3 Black board/
Lecture
27 Seminar by students (Tutorial) 1 Black board/
PPT
Unit test 1 Offline
Total hours (d) 12

Unit : 5- -Reconciliation of cost and financial accounts

28 Meaning and importance of 1 Black board/
reconciliation of cost and financial Lecture/PPT
accounts
29 Need for reconciliation, reasons for 1 Black board/
disagreement Lecture/PPT
28 Reconciliation procedure, problems on 1 Black board/
reconciliation. Lecture/PPT
30 Problems on reconciliation of accounts 3 Black board/
Lecture
31 Solving previous year question paper 2 Black board/
problems regarding reconciliation of lecture
accounts
 32 Seminar by students (Tutorial) 1 Black board/
PPT
33 Unit test 1 Offline
Total hours (e) 10
Internal assessment
34 C1 Test 1
35 C2 test 1
36 Total hours (F) 2
Total hours ( A+B+C+D+E+F+) 58
Submission of IA Marks
(IA marks considered the performance of the student in
Unit, C1,C2 Test, Assignment, seminar, group
discussion, attendance and behaviour in the class room
as well as college)

Signature of Faculty Signature of HOD Principal

Programme: B.com
Course/Paper Name: OEC- ENTREPRENEURSHIP SKILLS
Semester: III SEM
Class: II B COM

Sl. Topic covered No. of Lecture Methodology/pedagogy Date Initial

No. Hours
Unit 1: Introduction
1 Concept of Entrepreneur, 1 Black board/
Entrepreneurship and Enterprise, Lecture/PPT
Definition of Entrepreneurship
2 Objectives of Entrepreneurship 1 Black board/
Development Lecture/PPT
3 t, Types, Phases of Entrepreneurship 3 Black board/
Development, Role of Entrepreneurship Lecture/PPT
4 The Entrepreneurial Mindset, 3 Black board/
Characteristics of Entrepreneurship, Lecture/PPT
Traits of Entrepreneurship
Total hours: 10
Unit 2 : Introduction to Entrepreneurship Skills
1 Business management skills, Teamwork 1 Black board/
and leadership skills Lecture/PPT
2 Communication and listening, Customer 1 Black board/
service skills Lecture/PPT
3 Financial skills, Analytical and problem- 2 Black board/
solving skills Lecture/PPT
4 Critical thinking skills, Strategic 1 Black board/
thinking and planning skills, Technical Lecture/PPT
skills
5 Time management and organizational 1 Black board/
skills Lecture/PPT
6 Branding, marketing and networking 2 Black board/
skills , Ways to improve entrepreneurial Lecture/PPT
skills.
Total hours:8
Internal Assessment
Test/Quiz/Assignment – 01
Unit 3: : Promoting Entrepreneur
1 Introduction- Different government 3 Black board/ Lecture
institutions/ schemes promoting
entrepreneurs
2 MUDRA- LOAN 2 Black board/ Lecture
3 DIC-SIDA-SISI 1 Black board/ Lecture
4 NSIC and SIDO 2 Black board/ Lecture
Total hours : 8
Unit 4: Enterprise Set-up
1 Introduction – Ways to set up an 3 Black board/ Lecture
enterprise and different aspects involved PPT/Group Discussion
2 legal compliances 3 Black board/ Lecture
PPT/Group Discussion
3 ,marketing aspect, budgeting etc., 2 Black board/ Lecture
Total hours : 08
Internal Assessment
Test/Quiz/Assignment – 02
 Unit 5: Business Plan Preparation and Project Financing
1 Market Feasibility 4 Black board/ Lecture
2 Technical Feasibility and Financial 2 Black board/ Lecture
Viability PPT/Group Discussion
3 Project Report Preparation 4 Black board/ Lecture
PPT/Group Discussion
Total hours : 10

Signature of Faculty Signature of HOD Principal

Programme: B.com
Course/Paper Name: ADVERTISING SKILLS (OEC)
Semester: III SEM
Class: II B COM
Sl. Topic covered No. of Lecture Methodology/pedagogy Date Initial
No. Hours
Unit 1: Introduction
1 Communication process- Advertising as 1 Black board/
a tool of communication – Meaning Lecture/PPT
2 importance of advertising – Types of 1 Black board/
Advertising Lecture/PPT
3 Advertising Objectives . Audience 3 Black board/
analysis Lecture/PPT
4 Setting of advertising budget – 3 Black board/
Determinants and Major methods. Lecture/PPT
Total hours: 10
Unit 2 : Media Decisions
1 Major media types – their characteristics 1 Black board/
Lecture/PPT
2 internet as an advertising media, merits 1 Black board/
and demerits Lecture/PPT
3 Factors influencing media choice 2 Black board/
Lecture/PPT
4 media selection, media scheduling. 2 Black board/
Lecture/PPT
5 Advertising through the internet 2 Black board/
Lecture/PPT
6 – media devices. 2 Black board/
Lecture/PPT
Total hours:10
Unit 3: : Message Development and Advertising Agency
1 Advertising appeals- Advertising Copy 4 Black board/ Lecture
and Elements, Preparing ads for
different media
2 Advertising Agency: Role, types and 4 Black board/ Lecture
selection of advertising agency
3 Social, ethical and legal aspects of 4 Black board/ Lecture
advertising in India
Total hours : 12
Unit 4: Measuring Advertising Effectiveness
1 Evaluating communication and sales 5 Black board/ Lecture
effects PPT/Group Discussion
2 Pre and Post testing techniques. 5 Black board/ Lecture
PPT/Group Discussion
Total hours : 10
Internal Assessment
Test/Quiz/Assignment – 02

Signature of Faculty Signature of HOD Principal

Programme: B.com
Course/Paper Name: OEC- MANAGING WORKFORCE
Semester: I SEM
Class: I B COM (NEP)

Sl. Topic covered No. of Lecture Methodology/pedagogy Date Initial

No. Hours
Unit 1: Introduction
1 Concepts of human resource 2 Black board/
management- Meaning Lecture/PPT

2 Objectives-Scope 2 Black board/

Lecture/PPT
3 functions. 2 Black board/
Lecture/PPT
Total hours: 06
Unit 2 : Human Resources Planning and Procurement
1 Human resource planning 1 Black board/
Lecture/PPT
2 importance 1 Black board/
Lecture/PPT
3 objectives and problems 2 Black board/
Lecture/PPT
4 Recruitment-meaning - recruitment 1 Black board/
policy Lecture/PPT
5 -sources – factors affecting recruitment 1 Black board/
Lecture/PPT
6 selection decision - selection procedure. 2 Black board/
Lecture/PPT
Total hours:8
Unit 3: : Human Resource development
1 Meaning-concepts of HRD-objectives of 3 Black board/ Lecture
training
2 organization of training programmers 2 Black board/ Lecture
3 methods of training 1 Black board/ Lecture
4 - advantages and limitations of training 2 Black board/ Lecture
Total hours : 8
Unit 4: Compensation
1 : Meaning - Factors determining 3 Black board/ Lecture
employee compensation and rewards PPT/Group Discussion
2 dearness allowance - employee 3 Black board/ Lecture
benefits-bonus and social security PPT/Group Discussion
3 managerial compensation. Performance 2 Black board/ Lecture
Appraisal: concepts - objectives - Types
Total hours : 08
Internal Assessment
Test/Quiz/Assignment – 02

Signature of Faculty Signature of HOD Principal