Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management

Action plan for the academic year 2010-11
Name of the lecturer: Pramod. N
Month

Subject

Class/sem

Curriculum Activities

July

Financial
accounting

I B.Com

Accounting Meaning and Definition

Importance of Accounting; Types and
Rules of Accounts, Accounting Concepts .
Accounting Conventions, Accounting
Standards.
Bank Reconciliation Statement
Meaning of Bank Reconciliation
Statement,
Reasons
for
the
differences in the two balances
Preparation of Bank Reconciliation
Statement.

Advertising V B.B.M
and
sales
promotion

August

Financial
accounting

I B.Com

Advertising V B.B.M
and
sales
promotion

Septembe

Financial

I B.Com

Hour
s

10

Advertising Introduction , changing

concept of social and economic aspects of
advertising in the marketing mix in
relation to profits. Advertising in India and
abroad, law, ethics, morality, in relation to
advertising, types
of advertising; 14
consumer, institutional, retail, trade, and
professional.
Final
Accounts
of
Sole
Trading Concerns Preparation of
Manufacturing Account, Trading
and Profit and Loss Account, and
16
Balance Sheet.
Advertising
Planning
&
Decision
Making: Planning framework; marketing 16
strategy
and
situational
analysis;
marketing plan, communication process;
DAGMAR approach, The advertising
plan, identifying prospectus, ad appeals,
stimulating and expanding demand, other
functions of advertising.
Accounting
for
Consignment

October

accounting

Advertising V B.B.M
and
sales
promotion
Financial
I B.Com
accounting

Advertising
and
sales V B.B.M
promotion

Transactions
Meaning,
journal
Entries, Ledger Accounts in the
books of both the Consignor and the
Consignee.
Advertising media- Types of Media
Print Media Characteristics, merits &
Demerits of above media, media
scenes in India,
Joint Venture Meaning and Purposes,
Recording of all Joint Venture
transactions in the books of each of
the Venturers.
Leasing Meaning, Types, Merits and
Demerits.
Consumer Behaviour: Fundamentals
of Consumer Behaviour; Factors
Influencing Consumer Behaviour
Consumer Decision making
process
Qualities of successful salesman with
reference to consumer Services.

14

16
12

16

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2010-11
Month

Subject

Class/sem

January

Financial
accounting II

II B.Com

Financial
Management

Financial
accounting II

Financial
Management

Hour
s

Hire Purchase Accounting Meaning of

Hire Purchase, Hire Purchase v/s Sale,
Entries and Ledger Accounts in the
books of Hire Purchaser and Hire Vendor 14

VI B.B.M

February

Curriculum Activities

II B.Com

VI B.B.M

Financial Management:Meaning and Definitions of financial

management. Scope of Financial
Management- Traditional approach and
modern approach. Types of Financial
Decisions and functions of a Finance
manager. Objectives or Goals of 12
Financial Management
Departmental Accounts Meaning and 12
Objectives of Departmental Accounts,
differences
between Departmental
Accounts
and
Branch Accounts,
Apportionment of Common Expenses
among
different
Departments,
Preparation of Departmental Trading.
and Profit and Loss Accounts in
Columnar Form and preparation of
Balance Sheets.
Fire Insurance Claims with Average 10
Clause
Financial Sources Short term, medium 6
term and long term sources of finance.
Leverage Analysis:
Meaning and

March

Financial
accounting II

II B.Com

VI B.B.M
Financial
Management

April

Financial
accounting II

II B.Com

definition of leverage. Financial leverage

meaning and effect on shareholders 8
return. EBIT EPS analysis. Simple
12
Branch Accounts Preparation of
accounts in the books of head
office only including the preparation
of Trading, and Profit and Loss
Account for verification (a)
Branch which deals in cash and
credit sales, and (b) Branch
which receives goods at invoice
price
Cost of Capital Concept and
Computation:
Meaning and definition cost of
capital. Concepts- Opportunity cost,
specific cost, Explicit cost, Implicit
cost and weighted average cost of
capital (WACC). Problems on
computation of specific costs like
cost of debt/ debentures, Cost of
preference shares, cost of equity
shares and retained earnings.
Royalty Accounts including Sublease
Meaning
of
Royalty,
Minimum Rent, Short Workings,
Recoupment of Short Workings,
Lessor, Lessee, Preparation of
Journal Entries and Ledger
Accounts in the books of Lessor
and Lessee.
Human
Resource
Accounting
Meaning, Objectives, Methods,
Advantages and Limitations

VI B.B.M
Financial
Management

Capital Budgeting Decisions Types

of
capital budgeting decisions.
Cash flows v/s Accounting profit.
Cash
flow
estimates
and
determinations of cash flows.
Investment appraisal techniques
Traditional techniques
Simple
problems on PBP, ARR, NPV, IRR
& PI to be solved.
Working Capital Management:
Sources of working capital.

14

12

12

Estimation of working capital

Operating cycle method and
current
assets
and
current
liabilities method

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2011-12
Month

Subject

Class/sem

Curriculum Activities

July

Financial
accounting

I B.Com

Accounting Meaning and Definition

Importance of Accounting; Types and
Rules of Accounts, Accounting Concepts .
Accounting Conventions, Accounting
Standards.
Bank Reconciliation Statement
Meaning of Bank Reconciliation
Statement,
Reasons
for
the
differences in the two balances
Preparation of Bank Reconciliation
Statement.

Corporate
III B.Com
accounting I
August

Financial
accounting

I B.Com

Corporate
III B.Com
accounting I

Hour
s

10

Company Accounts Finalization of

Accounts of Joint Stock
Companies 16
(Vertical Format Method) including
Publishing Companies and Hotels.
Final
Accounts
of
Sole
Trading Concerns Preparation of
Manufacturing Account, Trading
and Profit and Loss Account, and
16
Balance Sheet.
Valuation of Shares Valuation of Shares
Meaning and Need for Valuation; 8
Methods of Valuation of Shares - Net

Septembe
r

Financial
accounting

I B.Com

Corporate
III B.Com
accounting I

October

Financial
accounting

I B.Com

Corporate
III B.Com
accounting I

Assets Method, Yield Method and Fair

Value Method.
Company Accounts Other Issues Buy
Back of Shares, Issue of Bonus Shares and 8
Right Issue.
Accounting
for
Consignment
Transactions
Meaning,
journal
Entries, Ledger Accounts in the
books of both the Consignor and the
14
Consignee.
Underwriting
of
Shares
and
Debentures Meaning, Definition and
Types of Underwriting (a) Open,
(b) Pure, and (c) Firm underwriting;
Problems on Underwriting of Shares
and Debentures.
Company Accounting Profit
Prior to Incorporation Meaning,
and Calculation of Profit with the
help of Time, Sales and Weighted
Ratios.
Joint Venture Meaning and Purposes,
Recording of all Joint Venture
transactions in the books of each of
the Venturers.
Leasing Meaning, Types, Merits and
Demerits.
Double
Account
Introduction,
Characteristics
of
Double
Accounts, Formats, Limitations
of Double Account System, Final
Accounts of Electricity Supply
Companies
- Revenue Account,
Net Revenue Account, Capital
Account,
and General Balance
Sheet.

10

8
12

12

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2011-12
Month

Subject

Class/sem

January

Financial
accounting II

II B.B.M

February

Corporate
Accounting II

IV B.Com

Financial
accounting II

II B.B.M

Corporate
Accounting II

IV B.Com

Curriculum Activities

Hour
s
Hire Purchase Accounting Meaning of 12
Hire Purchase, Hire Purchase v/s Sale,
Entries and Ledger Accounts in the
books of Hire Purchaser and Hire Vendor
Banking Company Accounts :Preparation
of Profit and Loss Account, and Balance
Sheet under new regulations, Impact of
Non-performing Assets on banking 16
business.
Company
Final
Accounts
under 12
vertical format (including Publishing
company and hotels)
Life Insurance Company Accounts
Preparation of Revenue Accounts and 12
Balance Sheet, Calculation of Profit
by preparing valuation of Balance Sheet
General Insurance Company Accounts
Fire, Accident,
Marine
Insurance; 12

March

Financial
accounting II

II B.B.M

Preparation of Revenue Accounts,

Profit and Loss Account, and Balance
Sheet (vertical format).
12
Banking Company final Accounts
under vertical format
Listing
of
securities,
Human resource accounting :
meaning, objectives, methods,
advantages and limits

April

Corporate
Accounting II
Financial
accounting II

IV B.Com

Corporate
Accounting II

IV B.Com

II B.B.M

Holding
excluding
holdings.

Company
gross

Accounts
and chain

Final
Accounts
of
General
Insurance
Company
under
vertical format- Problems on fire
insurance and marine insurance
only.
Final accounts of Life Insurance
Companies under vertical format
preparation of Revenue account and
balance sheet.
Liquidation
of
Companies
Preparation of Liquidators Final
Statement of Accounts.
Social Responsibility Accounting
Meaning and Definition, Features
and
Purposes
of
Social
Responsibility Accounts

10
20

12

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2012-13
Month

Subject

Class/sem

Curriculum Activities

July

Financial
accounting

I B.Com

Accounting Meaning and Definition

Importance of Accounting; Types and
Rules of Accounts, Accounting Concepts .
Accounting Conventions, Accounting
Standards.
Bank Reconciliation Statement
Meaning of Bank Reconciliation
Statement,
Reasons
for
the
differences in the two balances
Preparation of Bank Reconciliation
Statement.

Corporate
III B.Com
accounting I
August

Financial

I B.Com

Hour
s

10

Company Accounts Finalization of

Accounts of Joint Stock
Companies 16
(Vertical Format Method) including
Publishing Companies and Hotels.
Final
Accounts
of
Sole

accounting

Trading Concerns Preparation of

Manufacturing Account, Trading
and Profit and Loss Account, and
Balance Sheet.

Corporate
III B.Com
accounting I

Septembe
r

Financial
accounting

I B.Com

Corporate
III B.Com
accounting I

October

Financial
accounting

I B.Com

Corporate
III B.Com
accounting I

16

Valuation of Shares Valuation of Shares

Meaning and Need for Valuation; 8
Methods of Valuation of Shares - Net
Assets Method, Yield Method and Fair
Value Method.
Company Accounts Other Issues Buy
Back of Shares, Issue of Bonus Shares and 8
Right Issue.
Accounting
for
Consignment
Transactions
Meaning,
journal
Entries, Ledger Accounts in the
books of both the Consignor and the
14
Consignee.
Underwriting
of
Shares
and
Debentures Meaning, Definition and
Types of Underwriting (a) Open,
(b) Pure, and (c) Firm underwriting;
Problems on Underwriting of Shares
and Debentures.
Company Accounting Profit
Prior to Incorporation Meaning,
and Calculation of Profit with the
help of Time, Sales and Weighted
Ratios.
Joint Venture Meaning and Purposes,
Recording of all Joint Venture
transactions in the books of each of
the Venturers.
Leasing Meaning, Types, Merits and
Demerits.
Double
Account
Introduction,
Characteristics
of
Double
Accounts, Formats, Limitations
of Double Account System, Final
Accounts of Electricity Supply
Companies
- Revenue Account,
Net Revenue Account, Capital
Account,
and General Balance
Sheet.

10

8
12

12

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2012-13
Month

Subject

Class/sem

January

Financial
accounting II

II B.B.M

February

Corporate
Accounting II

IV B.Com

Financial
accounting II

II B.B.M

Curriculum Activities

Hour
s
Hire Purchase Accounting Meaning of 12
Hire Purchase, Hire Purchase v/s Sale,
Entries and Ledger Accounts in the
books of Hire Purchaser and Hire Vendor
Banking Company Accounts :Preparation
of Profit and Loss Account, and Balance
Sheet under new regulations, Impact of
Non-performing Assets on banking 16
business.
Company
Final
Accounts
under 12
vertical format (including Publishing

company and hotels)

Corporate
Accounting II

March

Financial
accounting II

IV B.Com

II B.B.M

Life Insurance Company Accounts

Preparation of Revenue Accounts and 12
Balance Sheet, Calculation of Profit
by preparing valuation of Balance Sheet
General Insurance Company Accounts
Fire, Accident,
Marine
Insurance; 12
Preparation of Revenue Accounts,
Profit and Loss Account, and Balance
Sheet (vertical format).
12
Banking Company final Accounts
under vertical format
Listing
of
securities,
Human resource accounting :
meaning, objectives, methods,
advantages and limits

April

Corporate
Accounting II
Financial
accounting II

IV B.Com

Corporate
Accounting II

IV B.Com

II B.B.M

Holding
excluding
holdings.

Company
gross

Accounts
and chain

Final
Accounts
of
General
Insurance
Company
under
vertical format- Problems on fire
insurance and marine insurance
only.
Final accounts of Life Insurance
Companies under vertical format
preparation of Revenue account and
balance sheet.
Liquidation
of
Companies
Preparation of Liquidators Final
Statement of Accounts.
Social Responsibility Accounting
Meaning and Definition, Features
and
Purposes
of
Social
Responsibility Accounts

10
20

12

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2013-14
Month

Subject

Class/sem

July

Fundamental I B.Com
s of Financial
accounting

Curriculum Activities
Accounting Meaning and Definition
Importance of Accounting; Types and
Rules
of
Accounts,
Accounting
Concepts . Accounting Conventions,
Accounting Standards.
Bank Reconciliation Statement
Meaning of Bank Reconciliation
Statement,
Reasons
for
the

Hour
s

10

differences in the two balances

Preparation of Bank Reconciliation
Statement.

Corporate
accounting I
August

Fundamental I B.Com
s of Financial
accounting

Corporate
accounting I

Septembe
r

III B.Com

Fundamental I B.Com
s of Financial
accounting

Corporate
accounting I

October

III B.Com

III B.Com

Fundamental I B.Com
s of Financial
accounting

Company Accounts Finalization of

16
Accounts of Joint Stock Companies
(Vertical Format Method) including
Publishing Companies and Hotels.
Final
Accounts
of
Sole
Trading Concerns Preparation of
Manufacturing Account, Trading
and Profit and Loss Account,
16
and Balance Sheet.
Valuation of Shares Valuation of Shares
Meaning and Need for Valuation; 8
Methods of Valuation of Shares - Net
Assets Method, Yield Method and Fair
Value Method.
Company Accounts Other Issues Buy
Back of Shares, Issue of Bonus Shares 8
and Right Issue.
Accounting
for
Consignment
Transactions Meaning, journal
Entries, Ledger Accounts in the
books of both the Consignor and
14
the Consignee.
Underwriting of Shares and
Debentures Meaning, Definition and
Types of Underwriting (a) Open,
(b) Pure, and (c) Firm underwriting;
Problems on Underwriting of Shares
and Debentures.
Company Accounting Profit
Prior to Incorporation Meaning,
and Calculation of Profit with the
help of Time, Sales and Weighted
Ratios.
Joint
Venture
Meaning
and
Purposes, Recording of all Joint
Venture transactions in the books of
each of the Venturers.
Double
Account
Characteristics

Introduction,
of
Double

10

8
12

Corporate
accounting I

III B.Com

Accounts, Formats, Limitations

of Double Account System, Final
Accounts of Electricity Supply
Companies - Revenue Account,
Net Revenue Account, Capital
Account,
and General Balance
Sheet.

12

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2013-14
Month

Subject

Class/sem

Curriculum Activities

Hour
s

January

Advanced
Financial
accounting

II B.Com

Hire Purchase Accounting Meaning of

Hire Purchase, Hire Purchase v/s Sale, 14
Entries and Ledger Accounts in the

books of Hire Purchaser and Hire Vendor

February

March

Financial
Accounting
Advanced
Financial
accounting

II B.B.M
II B.Com

Financial
Accounting

II B.B.M

Advanced
Financial
accounting

II B.Com

Financial
Accounting

II B.B.M

Hire Purchase Accounting including 12

default & repossession
Departmental Accounts Meaning and 12
Objectives of Departmental Accounts,
differences
between Departmental
Accounts
and
Branch Accounts,
Apportionment of Common Expenses
among
different
Departments,
Preparation of Departmental Trading.
and Profit and Loss Accounts in
Columnar Form and preparation of
Balance Sheets.
Fire Insurance Claims with Average 10
Clause
Accounting
for
Consignment 14
Transactions Meaning, Consignment v/s
Sales, Proforma Invoice, Account
Sales, Types of Commission, Goods
sent at Cost and at Invoice Price,
Valuation of Stock, Normal and
Abnormal Loss, journal Entries, Ledger
Accounts in the books of both the
Consignor and the Consignee
12
Branch Accounts Preparation of
accounts in the books of head
office only including the preparation
of Trading, and Profit and Loss
Account for verification (a)
Branch which deals in cash and
credit sales, and (b) Branch
which receives goods at invoice
price
Joint
Venture
Meaning
and
Purposes,
Joint
Venture
v/s
Consignment, Joint Venture v/s
Partnership,
Methods
of
maintaining accounts (a) Separate
set of Accounts (Joint Bank
System), (b) Recording of all Joint
Venture transactions in the books of
each of the Venturers.
Social responsibility accounting

16

April

Advanced
Financial
accounting

II B.Com

Royalty Accounts including Sublease

Meaning
of
Royalty,
Minimum Rent, Short Workings,
Recoupment of Short Workings,
Lessor, Lessee, Preparation of
Journal Entries and Ledger
Accounts in the books of Lessor
and Lessee.

Human
Resource
Accounting
Meaning, Objectives, Methods,
Advantages and Limitations

Financial
Accounting

II B.B.M

Royalty Accounts including Sub-lease

Meaning of Royalty, Minimum Rent,
Short Workings, Recoupment of Short
Workings, Lessor, Lessee, Preparation of
Journal Entries and Ledger Accounts in
the books of Lessor and Lessee.
current liabilities method

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management

12

12

Action plan for the academic year 2014-15

Month

Subject

July

Corporate
III B.Com
accounting I

August

Septembe
r

Curriculum Activities

Hour
s
Company Accounts Finalization of 16
Accounts of Joint Stock
Companies
(Vertical Format Method) including
Publishing Companies and Hotels.

Advanced
V B.Com
Accounting
and
Auditing
Corporate
III B.Com
accounting I

Amalgamation,
Absorption,
Re
construction of Joint Stock Companies 16
(both
Internal
and
External
of
Reconstruction).
Valuation of Shares Valuation of Shares 16
Meaning and Need for Valuation;
Methods of Valuation of Shares - Net
Assets Method, Yield Method and Fair
Value Method.

Advanced
V B.Com
Accounting
and
Auditing
Corporate
III B.Com
accounting I

Investment
Accounting
Meaning, 10
Definition, Features
of
Investment
Accounting,
and
Preparation
of
Investment Accounts.
14
Underwriting
of
Shares
and
Debentures Meaning, Definition and
Types of Underwriting (a) Open,
(b) Pure, and (c) Firm underwriting;
Problems on Underwriting of Shares
and Debentures.

Advanced
Accounting
and
Auditing

October

Class/sem

V B.Com

Corporate
III B.Com
accounting I

Auditing Meaning, Definition and

Objectives of
Auditing,
Advantages
and
Limitations
of
Auditing;
Classification of Audit
Statutory, Government, Internal
and Continuous, Annual Audit;
Audit
Programme.
Internal Check Meaning, Definition,
Objectives and Merits, Internal
Check regarding Cash Books,
Purchases and Wages.
Company Accounts Other Issues
Buy Back of Shares, Issue of Bonus
Shares and Right Issue.
Company Accounting Profit

10

8
8

Prior to Incorporation Meaning,

and Calculation of Profit with the
help of Time, Sales and Weighted
Ratios

Advanced
Accounting
and
Auditing

V B.Com

Vouching and Verification Meaning,

Definition, Objectives of Vouching,
Vouching of Cash Transaction,
Credit
Purchase
and
Sales;
Verification and Valuation of Assets,
Meaning of Verification, and
Valuation of Stock in Trade, Plant
and Machinery.
Company
Audit
Appointment,
Qualification
and Removal of
Company Auditor, Powers, Duties
and Liabilities - Civil and Criminal
Liability along with Types of Audit
Report - Clean and Qualified

10

12

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2014-15
Month

Subject

Class/sem

January

Corporate
Accounting II

IV B.Com

Statistics for VI B.B.M

Management II

February

Corporate
Accounting II

IV B.Com

Statistics for VI B.B.M

Management II

March

Corporate
Accounting II

IV B.Com

Curriculum Activities

Hour
s
Banking Company Accounts :Preparation 16
of Profit and Loss Account, and Balance
Sheet under new regulations, Impact of
Non-performing Assets on banking
business.
Correlation Analysis: Meaning and 12
Methods
of
studying correlation
degree of correlation karl pearsons coefficient of correlation- probable error
-simple and bi-variate tables
Statistical Quality Control : Meaning and 6
objectives- types of control control
charts and their uses- types of control
charts construction of mean and range
charts.
Life Insurance Company Accounts 14
Preparation of Revenue Accounts and
Balance Sheet, Calculation of Profit
by preparing valuation of Balance Sheet
Regression Analysis
Meaning,
Difference between correlation and 12
regression regression equations
estimation of regression co-efficients
through regression equations simple
and bi- variate tables
Association of Attributes Yules 4
method only.
14
General
Insurance
Company
Accounts
Fire, Accident, Marine
Insurance; Preparation of Revenue
Accounts, Profit and Loss Account,
and Balance Sheet (vertical format).
Index

Number;

Meaning

and

Statistics for VI B.B.M

Management II

April

Corporate
Accounting II

IV B.Com

Statistics for VI B.B.M

Management II

Purpose of
index number limitation -steps in the construction
of index number- types. Unweighted- simple aggregate index
number- simple price relative
method -weighted index numberLaspeyers, Paasches, Dorbish and
Bowleys and fishers ideal indexnumber-TRT and FRT-cost
of
living index number, methodsaggregate expenditure method and
family budget method.
Interpolation and Extrapolation
Meaning
Utility,
Algebric
methods Binomial and Newtons
method only.
Double
Account
System
Introduction, Characteristics
of
Double
Accounts,
Formats,
Limitations of Double Account
System,
Final
Accounts
of
Electricity Supply Companies Revenue Account, Net Revenue
Account, Capital Account, and
General Balance Sheet.
Social responsibility accounting
Chi-square Test: Meaning
Definition and Nature assumption
Degree of freedom Form of Chi
square distribution, chi square test
or
goodness
for
fit
for
independence of attributes Yates
Correction.

12

8
20

10

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2015-16
Month

Subject

July

Corporate
III B.Com
accounting I

Business
prospective

August

Septembe

Class/sem

I B.B.M

Corporate
III B.Com
accounting I

Business
prospective

I B.B.M

Corporate

III B.Com

Curriculum Activities

Hour
s
Company Accounts Finalization of 16
Accounts of Joint Stock
Companies
(Vertical Format Method) including
Publishing Companies and Hotels.
Business
and
its
Environment:Meaning, Scope and characteristics of 16
business environment
International Business and Theories: Importance of international business
nature- reasons for international business
theories of international business
comparative cost advantage theory and
Heckscher online theory. Advantages and
problems of international business.
Valuation of Shares Valuation of Shares 16
Meaning and Need for Valuation;
Methods of Valuation of Shares - Net
Assets Method, Yield Method and Fair
Value Method.
Global
Environment:Meaning
, 12
definitions and features of globalization
Merits and demerits of globalizationBarriers of globalization challenges of
international business strategies for going
global in India WTO objectives ,
functions, organization structure, Trading
blocks- SAARC.
14
Underwriting
of
Shares
and
Debentures Meaning, Definition and

accounting I

Business
prospective

October

Types of Underwriting (a) Open,

(b) Pure, and (c) Firm underwriting;
Problems on Underwriting of Shares
and Debentures.

I B.B.M

Corporate
III B.Com
accounting I

Business
prospective

V B.Com

Multinational
Corporations:
Definitions- distinction between
Indian companies and MNCsGlobal
and
TNCs
factors
contributed for growth of MNCs Merits and demerits of MNCs MNCs in India.
Technological Environment: - Main
features of technology, Impact,
technology and society, economic
effects of technology, technology and
plant level changes.
Company Accounts Other Issues
Buy Back of Shares, Issue of Bonus
Shares and Right Issue.
Company Accounting Profit
Prior to Incorporation Meaning,
and Calculation of Profit with the
help of Time, Sales and Weighted
Ratios
Economic Environment : - Features
of Indian economy, factors affecting
economy,
economic
resources,
impact of LPG on Indian Business.
Government Policies:
Impact of
fiscal,
monetary
and
exim
policies . Industrial policies on
business (Latest policy measures)

20

8
8

10

16