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TYBCOM

M.L. Dahanukar College of commerce

Teaching plan 2017-18

Subject: BUSINESS ECONOMICS SEM V Department: Economics

Class: TY B.Com Office hours: 7:30 am – 12.30 pm

D.D.SAVALE 1lectures on every division per week

RACHANA JOSHI 1 lectures on every division per week

RAKESH PISE 1 lectures on every division per week

First term Semester V

Sr. No.

Topic Sub-topics Number of

lectures

Number of weeks

1 Module I Introduction to public Finance

Concept of public finance , Meaning, scope and functions Distinction between private and public finance Principle of maximum social advantage Modern Trend in public finance Sound finance V Functional Finance Redistributive Taxation Anti-inflationary Taxation

15 2 2 2 3 2 2 2

Prof.D.D.SAVALE June 17 July 17 AUG17

2 Module II Public Revenue

Sources of Revenue Merits and Demerits of Direct and Indirect Taxes Impact of Incidence of Taxation

10 3

3 4

Prof. Rachana Joshi June 17 July 17 AUG17

3 MODULE 3

Public expenditure and Public

debt

Public expenditure Classification and causes of increases in public expenditure Budget and types of budget Public debt Types of burden and management Concepts of deficit FRBM act2003 Fiscal federalism Concepts and key issues

10 1 2

1 1 1 1 2 1

Prof. Rakesh Pise June 17 July 17 AUG17

4 MODULE 4

FINANCIAL MARKET

Money market Capital market Meaning role Structure and reforms in India Discussion on paper pattern

10 4

2 2 2

D.D.SAVALE R JOSHI RAKESH PISE SEP 17

M.L. Dahanukar College of commerce

Teaching plan 2017-18

Subject: BUSINESS ECONOMICS SEM VI Department: Economics

Class: TY B.Com Office hours: 7:30 am – 12.30 pm

D.D.SAVALE 1 lectures on every division per week

RACHANA JOSHI 1 lectures on every division per week

RAKESH PISE 1 lectures on every division per week

First term Semester VI

Sr. No.


lectures

Number of weeks

1 Module I International Trade

Theories of International Trade Comparative cost Theories Heckscher –Ohlin Theory Terms of Trade Gains From Trade with offer curse

15 4 4 4 3

D.D.SAVALE Nov-17 Dec 17 Jan 18

2 Module II Balance of

Payment and WTO

Concept and structure of BOP Causes of disequilibrium Measures to correct disequilibrium in BOP India’s BOP Position since 1991 WTO agreement with reference to TRIM’S , TRIP’S AND GAT

10 2 2 2 2 2

Rachana Joshi Nov-17 Dec 17 Jan 18

3 MODULE 3

Foreign Exchange

Market

Concept of foreign exchange market Functions and dealers Exchange rate system Spot and forward exchange rate Hedging , Arbitrage and speculation

10 2 2 2 2 2

Rakesh Pise Nov-17 Dec 17 Jan 18

4 MODULE 4

Exchange Rate Management

Exchange Rate Determination Demand supply Theory Purchasing power parity theory Role of Central Bank in FOREX RBI intervention in foreign exchange rate management since 1991

10 2 2 2 2 2

D.D. Savale Rachana Joshi Rakesh Pise FEB 18

Teaching plan Teacher’s course plan 2017-18

Subject: Export Marketing Department: commerce

Class: T.Y B.Com Office hours: 7:30 am – 12.30 pm

Lecture hours: 48 min per lecture 3 lectures on two division per week

Name of the teachers:

Dr. (Mrs) Kanchan S. Fulmali

Basic course information: Title-Export Marketing

OBJECTIVES:

To get students acquainted with-

- India’s Export Marketing potential

- Practical significance of Export Marketing

- Conceptual understanding and clarity of terminology used in Export Marketing

Supplies: College library, Private publishers, Personal material, Internet

Outline of lecture schedule: 30 weeks

First term Semester V 45 lectures 15 weeks

Sr. No.


lectures

Number of weeks

1. Module – I

Basics of

Export

Marketing:

Concept and features of Export Marketing

Importance of Export Marketing Difference

between Domestic Marketing and Export

Marketing

Factors Influencing Export Marketing Export

Marketing Development through Internet

Prospects and Challenges of Export Marketing in

India

Direction of Indian Exports since 2010

Major Exports (commodities and services) of

India since 2010

4

2

2

4

June 4 week

(12 Lectures)

2. Module – II

Global

Framework

for Export

Marketing

Influence of Trade Barriers /

Major Trade Blocs/Regional Economic

Groupings on Export Marketing

Implication of WTO Agreements on Export

Marketing

Process of Global Marketing Research

Factors Influencing Selection of Foreign Markets

Methods of Entry in Global Markets

Important Components of Logistics in Export

Marketing

2

3 2

2

3

July

4 weeks

(12 Lectures)

3. Module – III

EXIM Policy

and

Promotional

measures

Foreign Trade Policy (currently 2009-14 or New

FTP2014-19 as and when unveiled by the new

government) - Highlights and Implications

Privileges of Export and Trading House Status

holders

Role of Directorate General of Foreign Trade

Negative List

5

2

3

3 weeks

Aug 1lecture

(10

Lectures)

4 Module – IV

Product and

Pricing

Decisions in

Export

Marketing

Product Related Decisions – Product

planning, branding, packaging, labelling and

marking

Factors Determining Export Price

Export Pricing Strategies

Methods of Export Pricing

Major Export Pricing Quotations and INCO

Terms

Simple Problems on FOB Pricing

4

2 1 1

1

2

Aug

2 lectures

Sep 3 weeks (11 Lectures)

Semester VI 45 lectures

5 Module – I

Export

Importance of Export Promotion Organizations -

Chambers of Commerce, Export Promotion

4

Marketing

and

Promotional

Organisations

in India

Councils including MPEDA, APEDA and FIEO

and Commodity Boards

Types of Export Marketing Organizations

Role of IIFT, NCTI, ITPO, EIC, IIP, ICA and

DGCI&S Deemed Exports

Benefits enjoyed by Towns of Excellence, STPs,

EHTP, BTP, AEZs, EOUs and SEZs

4

3

Nov 2 weeks

2 lectures

Dec

1 week (11 Lectures)

6 Module – II

Export

Finance and

Export Risk

Insurance

Methods of Payment

Features of Pre-shipment/ Packing credit and

Post-shipment Finance

Procedure of obtaining Export Finance

Role of Financial Institutions - Commercial

Banks, EXIM Bank and SIDBI

Risks in Export Marketing

Marine Insurance Procedure

Role of ECGC .

1 3

1 3

1 1 1

Dec

2 weeks Jan

1 weeks 2

Lectures

(11 Lectures)

7 Module – III

Export

Procedure

Registration with different authorities

Role of Custom House Agents (CHA)

Quality Control and Inspection –objectives and

agencies

Pre-shipment procedure including Central Excise

Clearance and Custom Clearance,

Shipment procedure and Realization of export

proceeds

2 1 2

3

3

Jan

3 weeks Feb

2 lectures

(11

Lectures) 8 Module – IV

Export

Documents

and Export

Incentives:

Main documents used in Export Trade –

Commercial Invoice, Shipping Bill, Certificate of

Origin, Consular Invoice, Mate’s Receipt, Bill of

Lading, GR Form, bill of exchange

Specimen / Proforma of export documents

Export incentives, assistance and schemes

5

2

1 lecture

Feb 3 weeks

extended to the Indian exporters - Duty

Drawback, EPCG Scheme, MDA, MAI, ASIDE,

IRMAC

3

(10 Lectures)

Teaching plan Teacher’s course plan 2017-18

Subject: MHRM Department: Commerce

Class: T.Y B.Com Office hours: 7:30 am – 12.30 pm

Lecture hours: 48 min per lecture 1 lectures on every division per week

Name of the teachers:

Dr. (Mrs) Kanchan S. Fulmali and Nita Nerurkar

Basic course information: Title-MHRM

OBJECTIVES:

To get students acquainted with-

- The basic concept of MIS and MR - Difference between MIS and MR - Concept, factors and steps of Consumer behaviour - Importance of Market segmentation and product positioning - Component of logistic and elements of promotion - Role of HRM in business - Comparison between Traditional and

Strategic Human Resource Management - Challenges of HR

Supplies: College library, Private publishers, Personal material, Internet

Outline of lecture schedule: 30 weeks

First term Semester V 15 lectures 15 weeks

Sr No.

Topic Sub-topics

NO. Lect.

Number of weeks

1. Module- III

Marketing

Mix- I

(Product

Decisions and

Price

Decisions)

3.1 Marketing Mix - Meaning - Elements / Components

- Importance

3.2 Product Decisions

3.2.1 Product Decision Areas

3.2.2 Product Line (Length, Depth, Width) and Product

Mix - Packaging, Labelling, Product Life Cycle

3.2.3 Branding – Meaning - Components of a Brand -

Factors Influencing Branding

Brand Equity - Meaning - Factors Influencing

Brand Equity

Brand Extension - Meaning - Advantages

Brand Loyalty

3.3 Price Decision

3.3.1 Meaning - Significance of Pricing

3.3.2 Factors Affecting Pricing Decision

3.3.3. Pricing Objectives

3.3.4 Pricing Methods and Strategies

2

1

2

1

1 1

3

June 4 lectures

July 4

Lectures Aug 3 Lectures (11 Lectures)

2. Module - IV. Marketing

mix-II

(Physical

Distribution

and Promotion

Decision)

4.1 Place / Physical Distribution

4.1.1 Meaning - Physical Distribution- Factors

Affecting the Selection of Distribution Channel

4.1.2 Types of Distribution Channel

4.1.3 Recent Trends in Distribution ( Horizontal - Third

Party delivery Channel - Multi-Channel Marketing -

Multi-Level Marketing )

2

2

Aug 1

Lecture

Sep 3

Lectures

Semester VI

5 Module - III

Human

Relations

3.1 Human Relations (HR)

3.1.1 Meaning of Human Relations - Significance of

Human Relations

3.2 Leadership

3.2.1 Meaning of Leadership - Styles

3.2.2 Theories of Leadership - Trait Theory- Transactional

Theory - Transformational Theory

3.3 Motivation

3.3.1 Meaning of Motivation - Factors Influencing

Motivation

3.3.2 Theories of Motivation - Alderfer’s ERG Theory-

McGregor’s Theory X and Theory Y,

William Ouchi’s Theory Z

3.4 Employee Morale

3.4.1 Meaning of Employee Morale - Factors Influencing

Employee Morale

3.5 Grievance Handling

3.5.1 Meaning of Grievance -Causes of Grievances

3.5.2 Grievance Handling Procedure

1

1 1

1

2

1

1

1 1

1

Nov 2

Lectures Dec

3 Lectures

Jan 4

Lectures Feb

2 lecture (11 Lectures)

6 Module - IV. Recent

Trends in

Human

Resource

Management

4.2 Emotional Quotient (EQ), Spiritual Quotient (SQ) -

Meaning - Factors affecting EQ and SQ

2

Feb 2

lectures

(02 Lectures)

M. L. Dahanukar College

Teaching Plan ( 2017-18)

Sub : Cost Accounting paper VI Class : T.Y.Bcom Sem - V

Name of Teacher: No. of Lectures - 04 in week

Sahifa Mazgaonkar Moses Ezekeil

Sr. No Week Month Topics Topics

1 3 June

Material Cost: Procuremnent Procedure- Store procedure and documentation in respect of receipts and issue of stock, stok verification, Inventory control techniques: Levels of Inventory, EOQ, ABC Analysis, Stock taking and Perpetual Inventory system

Introduction to Cost Accounting

2 4 June

Pratical Questions based on EOQ, Turnover Ratio, Store Ledger, Inventory Valuation

(a) Objectives and scope of Cost Accounting (b) Cost centres and Cost units (c)

Cost classification for stock valuation, Profit

measurement, Decision making and

3 1 July


Coding systems (e) Elements of Cost (f) Cost behaviour pattern, Separating the

components of semi- variable costs

4 2 July Pratical Questions based on EOQ, Turnover Ratio, Store

Classification of costs, Cost of Sales, Cost Centre, Cost Unit,

Ledger, Inventory Valuation Profit Centre and Investment

5 3 July


Cost Sheet, Total Costs and Unit Costs, Different Costs for

different purpose

6 4 July

Labour Cost: Attendance and pay roll procedure, statutory requirement, overtime, idle time and incentives, Labout turnover, Utilisation of labour, Direct & Indirect Labour, Efficiency Rating Procedure, Remuneration systems and incentive schemesCharging of labour cost, Identifying labour hours with work order/batches/capital jobs.

- Simple practical problems on preparation of cost sheet

7 1 Aug



8 2 Aug



9 3 Aug



10 4 Aug



11 1 Sep

Overheads: Introduction, Functional Analysis, Behavioural Analysis, Basic Concept of Over absorption and under absorption


12 2 Sep

Pratical Questions based on Departmentalisation and apportionment of primary overhead rates.

Reconciliation of cost and financial accounts

13 3 Sep


Practical problems based on Reconciliation of cost and

Financial accounts.

14 4 Sep



Financial accounts.

15 1 Oct



Financial accounts.


Sub : Cost Accounting paper IX Class : T.Y.Bcom Sem - VI

Name of Teacher: Ms. Sahifa Moosa Muradbi Mazgaonkar No. of Lectures - 04 in week

Mr. Munesh Save

Mr. Prabodh

Sr. No Week Month Topics

1 3 November

Cost Control Accounts: Theory Costing Books, Advantages and Disadvantages, Legders and Principal Accouts and Practical Questions based on Cost Control Accounts

2 4 November Practical Questions based on Cost Control Accounts

3 1 December Contract Costing: Theory and Practical Questions based on Contract Costing

4 2 December Practical Questions based on Contract Costing

5 3 December Practical Questions based on Contract Costing

6 1 January Process Costing: Theory and Practical Questions based on Process Costing

7 2 January Practical Questions based on Process Costing

8 3 January Practical Questions based on Process Costing

9 4 January Introduction to Marginal Costing: Theory and Practical Questions based on Marginal Costing

10 1 February Practical Questions based on Marginal Costing

11 2 February Practical Questions based on Marginal Costing

12 3 February Introduction to Standard Costing: Theory and Practical Questions based on Standard Costing

13 4 February Practical Questions based on Standard Costing

14 1 March Practical Questions based on Standard Costing &

15 2 March Some Emerging Concepts of Cost Accounting

M. L. Dahanukar College of Commerce


Sub : Financial Accounting & Auditing - Paper V

Class : T.Y.Bcom Sem - V

No. of Lectures - 04 in week per Divsion (share 50:50)

Month Week Ms. Pallavi Omkar Sawant Mr. Samrat Ashok Gangurde

June 1

2 Introduction of Company Fianl Accounts+Format of Revised Schedule VI (Balance Sheet) Introduction of Personal Investment Accounting - AS 13

3 Practical Question based on Balance Sheet Format , Cost of Acquisition, Cum-Interest and Ex -Interest

4 Practical Question based on Balance Sheet Practical Questions - Fixed Interest Bearing

July 1 Format of Revised Schedule VI (Revnue Statement) Practical Questions - Fixed Interest Bearing

2 Practical Question based on Revenue Statement Practical Questions - Variable Interest Bearing

3 Practical Question based on Revenue Statement Practical Questions - Variable Interest Bearing

4 Practical Question based on Balance Sheet and Revenue Statement (Combined Problems)

Introduction to Amalgamation of Companies - Types & Calculation of P.C.

Aug 1 Introduction to Internal Reconstruction + Concept Attainmnet Accounting Treatment in the books of Transferor & Transferee

2 Practical Question based on Internal Reconstruction Practical Questions

3 Break for Kurukshetra and Internal Test of TYBcom

Break for Kurukshetra and Internal Test of TYBcom

4 Practical Question based on Internal Reconstruction Practical Questions and Revision

Sept 1 Practical Question based on Internal Reconstruction

Practical Questions - Introduction to IFRS Features, Objectives Benefits

2 Mid Term Break Mid Term Break

3 Revision on Company Final Accounts Ind Ass, Development in India, Framework Purpose & Objectives

4 Revision on In ternal Reconstruction Revision


Sub : Financial Accounting & Auditing - Paper VIII

Class : T.Y.Bcom Sem - VI


Month Week Ms. Pallavi Omkar Sawant

Mr. Samrat Ashok Gangurde

Nov 4 Introduction to Profit Prior to

Incorporation

Accounting of Transaction of Foreign Currency - Introduction

Meaning and Explanation of Monetary and Non-monetary term

1

Discussion on types of ratios and division of income and expenses Accounting Treatment and Computation of exchange rate differences

Dec 2 Small problems on calculation of different ratios Accounting Treatment and Practical Problems

3 Problems based on columnar profit and loss Accounting Treatment and Practical Problems

4 Break For Winter Break For Winter

Jan 1 Brush -up of the content taught before Accounting Treatment and Practical Problems

2 Problems based on columnar profit and loss

Buy Back of Shares - Company Law and Legal Provisions

(Including realted restrictions, power, transfer to CRR)


Internal Test


Prcatical Problems on Buy back of shares including preparation of Balance Sheet

Prcatical Problems on Buy back of shares including preparation of Balance Sheet

Feb 1 Internal Test Valuation of Goodwill and Shares - Meaning, Elements, Types, Need for valuation, etc

2 Intorduction to Final Accounts of Co-operative Housing Steps for Valuation of Goodwill and Shares with Practical Problems

Society + Statutory format of final accounts

3

Problems based Final Accounts of Co-operative Housing Society Practical Problems based on Valuation of Goodwill

4 Problems based Final Accounts of Co-operative Housing

Society

Practical Problems based on Valuation of Goodwill

Practical Problems based on Valuation of Shares

March 1

Problems based Final Accounts of Co-operative Housing Society Practical Problems based on Valuation of Shares

2 Revision Revisions



Sub : Management Accounting (Paper VII) Class : T.Y.Bcom

Sem - V

No. of Lectures - 03 in week per Divsion

Month Mr.Munesh M. Save (01 Lecture) Mr. Moses Ezekiel (2 Lectures)

June 1 -

2

Working Capital : Meaning, Working Capital Cycle, Classification of Working Capital, Factors determining Working Capital Requirements

Introduction to Management Accounting

3

Importance of Working Capital, Management of Working

Capital & Projecting of Working Capital requirements

Pratical Questions based on Working Capital requirements

Vertical Profit and Loss Account (Income

statement ) and Vertical

Balance Sheet (Source and

Application of Funds

4 Pratical Questions based on Working Capital requirements

Comparative Analysis of Financial Statements

July 1 Pratical Questions based on Working Capital requirements Common Size

Analysis of Financial Statements

2 Pratical Questions based on Working Capital requirements Trend Analysis of Financial Statements

3 Pratical Questions based on Working Capital requirements Trend Analysis of Financial Statements

4 Pratical Questions based on Working Capital requirements Ratio Analysis of Financial Statements

Aug 1 Pratical Questions based on Working Capital requirements Ratio Analysis of Financial Statements

2 Pratical Questions based on Working Capital requirements Ratio Analysis of Financial Statements


Objectives - MCQ's and Match the following

4 Break for Kurukhsheta and Internal Test of SYBcom

and TYBcom

Break for

Kurukhsheta

and Internal

Test of

SYBcom and

TYBcom

Sept 1 Pratical Questions based on Working Capital requirements

Cash Flow Statement as Per AS-3 - Introduction

2 Mid Term Break Mid Term

Break


Cash Flow Statement as Per AS-3 - University Problems

4 Revision

Cash Flow Statement as Per AS-3 - University Problems



Sub : Introduction to Auditing (Paper X) Class : T.Y.Bcom

Sem - VI

No. of Lectures - 03 in week per Divsion

Month Week Mr. Probodh Kulkarni (02 lecture per week) Mr. Munesh Save (01 Lecture Per Week)

Nov. 1 Introduction to Audit Introduction to Auditing - Meaning, Definition, features

Dec.

2 Auditing Techniques: Test Check Introduction to Auditing- Objects,

3 Auditing Techniques: Test Check Introduction to Auditing- Principles, Concepts

4 Winter Break Winter Break

Jan.

1 Auditing Techniques: Audit Sampling Audit Planning and Procedures and documentaton

2 Auditing Techniques: Internal Control Audit Planning and Procedures and documentaton

3 Auditing Techniques: Internal Control Audit Planning and Procedures and documentaton

4 Vouching of Income Audit Planning and Procedures and documentaton

Feb.

1 Internal Test Internal Test

2 Vouching of Expenditure Varification of Liabilities

3 Vouching of Expenditure Varification of Liabilities

4 Verification of Assets Varification of Liabilities

March 1 Revision Revision and Paper pattern discussion

M. L. Dahanukar College


Sub : Direct Tax Class : T.Y.Bcom Sem V No of Lect. In Week : 3

Name of Teacher : Sumita Madav(02 lectures)/ Munesh Save(01 lectures)

June July Aug Sept

1st week

Introduction & Basic Concept Scope of Income Sec 5

Income from House property Capital gain

Sec 1 - 4 Income from Business or Sec 22 - 27 Remaining Sec 54 to 54 EC

Profession S 28 - 43 B

2 nd week Heads of Income Sec 14 Income from Business or

University Sums & Revision

Ganpati Holiday

Exempt Incomes U/s 10 Profession S 28 - 43 B

3rd week Residential Status sec 6 Income from other Sources

Capital gain Sec 45, 48-50

Salaries S 15-17

Sec 56-59

4th week Residential Status sec 6 Deduction from GTI Internal

Salaries & University Sum

Scope of Income Sec 5 Computation of Total Income


Sub : Indirect Taxes Class : T.Y.Bcom Sem VI No of Lect. In Week : 3

Name of Teacher Sumita Madav / Munesh save

Nov-16 Dec-16 Jan-17 Feb-17

1st week

MVAT Incidence of Leavy of Tax

Computation Set off and Refund

Declared,Excluded and

Exempted services

2 nd week Registration

Computation Set off and Refund

Services in Negative List

University Sums University Sums Point of Taxation

3rd week

Introduction & Basic Concept Leavy, computation Internal

Payment, Regisrtaion and

Indirect Taxes & MVAT

Return filing (Interest & Penalties)

4th week

MVAT - Definations & terms Holidays

Introduction & Basic Concept

Computaion & University Sums

Service Tax



Sub : Financial Accounting & Auditing - Paper V

Class : T.Y.Bcom Sem - V



June 1

2 Introduction of Company Fianl Accounts+Format of Revised Schedule VI (Balance Sheet)

Introduction of Personal Investment Accounting - AS 13

3 Practical Question based on Balance Sheet Format , Cost of Acquisition, Cum-Interest and Ex -Interest

4 Practical Question based on Balance Sheet Practical Questions - Fixed Interest Bearing

July 1 Format of Revised Schedule VI (Revnue Statement)

Practical Questions - Fixed Interest Bearing

2 Practical Question based on Revenue Statement

Practical Questions - Variable Interest Bearing

3 Practical Question based on Revenue Statement

Practical Questions - Variable Interest Bearing

4 Practical Question based on Balance Sheet and Revenue Statement (Combined Problems)

Introduction to Amalgamation of Companies - Types & Calculation of P.C.

Aug 1 Introduction to Internal Reconstruction + Concept Attainmnet

Accounting Treatment in the books of Transferor & Transferee

2 Practical Question based on Internal Reconstruction Practical Questions

3 Break for Kurukshetra and Internal Test of TYBcom

Break for Kurukshetra and Internal Test of TYBcom

4 Practical Question based on Internal Reconstruction

Practical Questions and Revision

Sept 1 Practical Question based on Internal Reconstruction

Practical Questions - Introduction to IFRS Features, Objectives Benefits

2 Mid Term Break Mid Term Break

3 Revision on Company Final Accounts

Ind Ass, Development in India, Framework

Purpose & Objectives

4 Revision on In ternal Reconstruction Revision



Sub : Financial Accounting & Auditing - Paper VIII

Class : T.Y.Bcom Sem - VI



Nov 4 Introduction to Profit Prior to Incorporation

Accounting of Transaction of Foreign Currency - Introduction

Meaning and Explanation of Monetary and Non-monetary term

1 Discussion on types of ratios and division of income and expenses Accounting Treatment and Computation of exchange rate differences

Dec 2 Small problems on calculation of different ratios Accounting Treatment and Practical Problems

3 Problems based on columnar profit and loss Accounting Treatment and Practical Problems

4 Break For Winter Break For Winter

Jan 1 Brush -up of the content taught before Accounting Treatment and Practical Problems


Buy Back of Shares - Company Law and Legal Provisions

(Including realted restrictions, power, transfer to CRR)

3 Problems based on columnar profit and loss Internal Test


Prcatical Problems on Buy back of shares including preparation of Balance Sheet Prcatical Problems on Buy back of shares including preparation of Balance Sheet

Feb 1 Internal Test Valuation of Goodwill and Shares - Meaning, Elements, Types, Need for valuation, etc

2 Intorduction to Final Accounts of Co- Steps for Valuation of Goodwill and Shares with Practical Problems

operative Housing Society + Statutory format of final accounts

3 Problems based Final Accounts of Co-operative Housing Society Practical Problems based on Valuation of Goodwill

4 Problems based Final Accounts of Co-operative Housing Society

Practical Problems based on Valuation of Goodwill

Practical Problems based on Valuation of Shares

March 1 Problems based Final Accounts of Co-operative Housing Society Practical Problems based on Valuation of Shares

2 Revision Revisions

Teaching Plan for the Academic Year 2017-18

Class: T.Y.B.Com. Subject: Computer Systems and Applications

SEMESTER-V

Theory Teaching Plan

Month & No. of Expected Workings Days In the Month.

Name of the Topic Method of

Teaching

No. of Lectures

Total No. of Lectures Expected To Be Conducted In The Month

June 2015 – (19 Working Days)

Unit- I a) Data Communications

Components,Datarepresentation,Distributed processing.

b) Networks Basics and Infrastructure

Definition and types of Network

Network structures

Network Media

Network Hardware

Network protocols

Lecture Method

using PPT.

4

5

9

July 2015- (28 Working Days)

c) Internet

Definition and types of connections

Ip addresses and domain name

Search Engines and Boolean search

Email

Unit II Database and SQL

SQl basics

Lecture Method

using PPT

Explanation

directly on

Computer using

Projector.

5

7

12

August 2015- (18 Working Days)

Simple queries

Multi-table Queries

Nested Queries

Class Test of 20 Marks in Last Week of August

Explanation

directly on

Computer using

Projector.

5

4

9

September 2015- ( 20 Working Days)

Unit- III Spreadsheets

Creating and Navigating worksheets

Multiple Spreadsheets

Functions

Data Analysis

Explanation

directly on

Computer using

Projector

2 2 3 2

9

October 2015 Examinations and assessment

1. Teaching Plan for the Academic Year 2017-18 Class: T.Y..B.Com. Subject: Elements of Operations Research

Total No. of Lectures Expected to be Conducted: 45

Semester -v

Month & No. of Expected Workings Days In the Month.

Name of the Topic Method of

Teaching

No. of Lectures

Total No. of Lectures Expected To Be Conducted In The Month

June 2015 – (19 Working Days)

Unit- I

Introduction:

Meaning and scope of Operations Research, Applications in Business, Commerce and

Lecture Method

using chalk and

talk.

4

9

Industry, limitations of Operations Research. Replacement Theory:

Replacement Methods for items that deteriorate with time assuming value of money i) constant ii) Changes with time.

5

July 2015- (28 Working Days)

Replacement Theory:

Replacement of item that fail completely using individual and group replacement.

Unit-II Linear Programming:

Mathematical formulation of LPP .

Solution to the LPP using Graphical Method.

Simplex Method and Big M Method

Lecture Method

using chalk and

talk. In

addition to chalk and talk method solution

using TORA

3

2

2 5

12

August 2015- (18 Working Days)

Unit-II Linear Programming:

Duality in LPP

Detection of optimum solution to primal using optimum solution of the dual.

Unit- III Transportation Problem

Description and formulation of transportation problem

Initial solution on TP by i) NWCM ii) LCEM iii) VAM.

Solution by MODI method

Lecture Method

using chalk and

talk. In


using TORA

1

2

1

3

9

Class Test of 20 Marks in Last Week of August

2

September 2015- ( 20 Working Days)

Unit- III Transportation Problem

Solution by MODI method

Existence of Alternate optimum solution

Impact of change in some cost coefficients on optimum solution.

Maximization type Problems

Unbalanced transportation problems

Lecture Method

using chalk and

talk. In


using TORA

2 2 1

2 2

9

9October 2015

Examinations and assessment