DAV CENTENARY COLLEGE FARIDABAD

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1 DAV CENTENARY COLLEGE FARIDABAD Summary of Lesson Plans of College Faculty Name of Asst/Associate Professor : Sh. Mukesh Bansal Class & Section : B.Com 6th Sem (A,B,C) Subject : Cost Accounting Academic Session : 01 Jan April 2018 Date Topic to be covered 1st Jan Process Costing Meaning & Prepation of process account. 2nd Jan Normal Loss Its Treatment 3rd Jan Abnormal Loss Its Treatment Week 1 4th Jan Abnormal Effectiveness 5th Jan 2018 Guru Govind Singh Birthday 6th Jan Treatment of opening & closing stock 7th Jan th Jan Joint Product & By products 9th Jan Methods of apportionment of joint cost(3 methods) 10th Jan Methods of apportionment of joint cost(last 3 methods) Week 2 11th Jan Introduction of Inter process profit 12th Jan Treatment of Inter process profit 13th Jan Practical questions of inter process 14th Jan th Jan Class Teat Ist 16th Jan Assignment on Process Costing I 17th Jan Problem Session Week 3 18th Jan Contract Costing : Meaning, Feature, Performa 19th Jan Rules of profit distribution 20th Jan Cost plus contract 21st Jan nd Jan 2018 Basant Panchmi 23rd Jan Numericals 24th Jan 2018 Sir Chhotu Ram Jayanti Week 4 25th Jan Numericals 26th Jan 2018 Republic Day 27th Jan Balance sheet with contract 28th Jan th Jan Escalation Clause 30th Jan Contract near completion 31st Jan Contract near completion Week 5 1st Feb Job costing Theory 2nd feb Job costing Numericals 3rd Feb Numericals 4th Feb th Feb Class Teat on Contract t Costing 6th Feb Batch Costing 7th Feb Batch Costing

2 Week 6 8th Feb Revision of Job & Batch Costing 9th Feb Budgetary Control Meaning & Features 10th Feb 2018 MaharshiDayanand Saraswati Jayanti 11th Feb th Feb Budget & Budgetary Control 13th Feb 2018 Maha Shivratri 14th Feb Classification of budgets Week 7 15th Feb Limitation of Budgetary Control 16th Feb Installation of Budgetary Control 17th Feb Fixed & Flexible Budget 18th Feb th Feb Numericals of flexible budget 20th Feb Cash Budget 21st Feb Numericals of Cash Budget Week 8 22nd Feb Sales Budget 23rd Feb Numericals of Seles Budget 24th Feb Master Budget 25th Feb th Feb th Feb th Feb 2018 Week 9 1st Mar nd Mar rd Mar th Mar th Mar Performance Budget 6th Mar Zero base Budget 7th Mar Numericals Week 10 8th Mar Responsibility Accounting I 9th Mar Responsibility Accounting II 10th Mar Assignment on Budgetary Control 11th Mar th Mar Standard Costing Meaning & Limitation 13th Mar Standard & Budgeted cost 14th Mar Determination of standard cost Week 11 15th Mar Cost Variances 16th Mar Material variances formulaes 17th Mar Material variances Numericals 18th Mar th Mar Numericals II 20th Mar Numericals III 21st Mar Labour Variances Week 12 22nd Mar Numericals ls I 23rd Mar 2018 Shaheedi diwas of Bhagat Singh 24th Mar Numericals II

3 25th Mar 2018 (Ram navami) 26th Mar Numericals III 27th Mar Mix Variances 28th Mar Numericals I Week 13 29th Mar 2018 Mahavir Jayanti 30th Mar Numericals II 31st Mar Marginal Costing Meaning, Feature 1st Apr 2018 (Bank Holiday) 2nd Apr Marginal Costing & Absorption 3rd Apr Equation & Contribution 4th Apr P/V Ratio & BEP Week 14 5th Apr Numericals 6th Apr Margin of safty 7th Apr Numericals 8th Apr th Apr Angle of Incidence 10th Apr B E P Chart 11th Apr Key Factor Week 15 12th Apr Make or Buy Decision 13th Apr 2018 Vaisakhi 14th Apr 2018 Dr Ambedkar Jayanti 15th Apr th Apr Merger 17th Apr Computuring F\Mkt 18th Apr 2018 Parashurama Jayanti Week 16 19th Apr Sales Mix 20th Apr Selling at a loss 21st Apr Numericals 22nd Apr Class Test IInd 23rd Apr Class Test IIIrd 24th Apr Problem Session 25th Apr Problem Session Week 17 26th Apr Problem Session 27th Apr Problem Session 28th Apr Problem Session 29th Apr 2018 Week 18 30th Apr 2018 Buddha Purnima Signature of Teacher Signature of Head of Deptt. DAV CENTENARY COLLEGE FARIDABAD Summary of Lesson Plans of College Faculty

4 Name of Asst/Associate Professor : Sh. Mukesh Bansal Class & Section : B.Com IInd Sem, Sec B Subject : Financial Accounting II Academic Session : 01 Jan April 2018 Date Topic to be covered 1st Jan Hire Purchase System Meaning & Terms 2nd Jan Features & Differnce between H/P & Cr Sales 3rd Jan Journal Entries Week 1 4th Jan Calculation of cash price 5th Jan 2018 Guru Govind Singh Birthday 6th Jan Numericals of cash price 7th Jan th Jan Calculation of Interest 9th Jan After Sales Services 10th Jan Partial default Week 2 11th Jan Fully default 12th Jan Trs of Assets to third party 13th Jan Sale of assets 14th Jan th Jan Goods of small value I 16th Jan Goods of small value II 17th Jan Stock & Debtor System Week 3 18th Jan Instalment Payment System 19th Jan Difference between HPS & IPS 20th Jan Revision of Unit I 21st Jan nd Jan 2018 Basant Panchmi 23rd Jan Assignment of Unit I 24th Jan 2018 Sir Chhotu Ram Jayanti Week 4 25th Jan Branch Account : Meaning & Types 26th Jan 2018 Republic Day 27th Jan Direct Method 28th Jan th Jan Numericals 30th Jan Final Account Method 31st Jan 2018 Guru Ravidass Birthday Week 5 1st Feb Numericals 2nd feb Stock & Debtor Method 3rd Feb Numericals 4th Feb th Feb Whole sale branch method 6th Feb Numericals 7th Feb Differnce between w/s & retail branch Week 6 8th Feb Indendent Branch 9th Feb Entries of Incorporation

5 Week 7 Week 8 Week 9 Week 10 Week 11 Week 12 10th Feb 2018 MaharshiDayanand Saraswati Jayanti 11th Feb th Feb Numericals 13th Feb 2018 Maha Shivratri 14th Feb Inter Branch Transaction 15th Feb Foreign Branch 16th Feb Numericals 17th Feb Department Accounts 18th Feb th Feb Allocation of Expenses 20th Feb Numericals 21st Feb Inter Departmental transaction 22nd Feb Finding out missing item 23rd Feb Cal. Of Departmental Purchases 24th Feb Class Test on Branch A/c 25th Feb th Feb th Feb th Feb st Mar nd Mar rd Mar th Mar th Mar Dissolution of firm 6th Mar Settlement of Account 7th Mar Entries of Dissolution 8th Mar Numericals 9th Mar Numericals 10th Mar When Balance Sheet is not given 11th Mar th Mar Insolvency of a Partner 13th Mar Garner vs murray rule 14th Mar Numericals 15th Mar Numericals 16th Mar When all partners become insolvent 17th Mar Piecemcal distribution of cash 18th Mar th Mar Numericals 20th Mar Numericals 21st Mar Amalgamation 22nd Mar Sales of firm to a company 23rd Mar 2018 Shaheedi diwas of Bhagat Singh 24th Mar Accounting Record 25th Mar 2018 (Ram navami) 26th Mar Calculation of P.C

6 27th Mar Joint Venture Account 28th Mar Accounting Treatment Week 13 29th Mar 2018 Mahavir Jayanti 30th Mar Separate record of books maintained 31st Mar Separate books not maintained 1st Apr 2018 (Bank Holiday) 2nd Apr Co venturer keeps own records 3rd Apr Numericals 4th Apr Numericals Week 14 5th Apr Assignment II 6th Apr Class Test II 7th Apr Royalty Accounts 8th Apr th Apr Types of Royalty 10th Apr Analytical Table 11th Apr Journal Entries Week 15 12th Apr Numericals 13th Apr 2018 Vaisakhi 14th Apr 2018 Dr Ambedkar Jayanti 15th Apr th Apr Strikes & Lock out 17th Apr Numericals 18th Apr 2018 Parashurama Jayanti Week 16 19th Apr Short working reduced proportionately 20th Apr Sub Lease 21st Apr Oil well Royalty 22nd Apr rd Apr Patent Royalty 24th Apr Copy Right Royalty 25th Apr Numericals Week 17 26th Apr Numericals 27th Apr Revision I 28th Apr Revision II 29th Apr 2018 Week 18 30th Apr 2018 Buddha Purnima Signature of Teacher Signature of Head of Deptt.

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