DAV CENTENARY COLLEGE FARIDABAD
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1 14th Jan th Feb 2018 DAV CENTENARY COLLEGE FARIDABAD Summary of Lesson Plans of College Faculty Name of Asst/Associate Professor : DR ARCHANA SINGHAL Class & Section: B.Com (PASS) 2nd Sem Section C Subject: : financial accounting Academic Session Jan April 2018 Week 1 Week 2 Week 3 Week 4 Week 5 Date 1st Jan nd Jan rd Jan th Jan th Jan th Jan th Jan 2018 Topics to be covered meaning of hire purchase,features, difference b/w hire purchase and credit sale basic terms of hire purchase,, total assest value method and entries, calculation of cash price Guru Govind Singh Birthday calculation of interest :product method progressive method and eg. 8th Jan 2018 exercise questions 9th Jan th Jan th Jan th Jan th Jan th Jan th Jan th Jan th Jan th Jan 2018 after sale service, eg, and exercise repossesion of goods and valuation ogf repossesed goods vendor possesed partly good transfer of assest to thjird party exercise problems sale of assest to third party, eg purchase through financial institution eg & exercise doubts instalment payment syst and diffrence. b/w install. and hire purchase additional questions of hire purchase 20th Jan 2018 introduction of branch,types of branch,direct method eg. 1 21st Jan nd Jan rd Jan th Jan th Jan th Jan th Jan th Jan th Jan th Jan st Jan st Feb nd feb rd Feb th Feb th Feb th Feb 2018 Basant Panchmi branches sent goods on cost and can do credit aand cash sale eg: 2, goods in transit goods sent on invoice eg. And exercise Sir Chhotu Ram Jayanti Republic Day local purchases by branch, petty maintained on imprest purchase of asest by branch and head office, Final account method Guru Ravidass Birthday memorandom branch stock account k eg and excerxcise stock and debtor system, related when goods sold more than invoive, doubt of exercise difference b/w wholesale and retail profit independent branchesand incorporation entries,
2 Week 6 8th Feb 2018 test 9th Feb 2018 inter branch transactions 10th Feb 2018 MaharshiDayanand Saraswati Jayanti 11th Feb th Feb 2018 foreign branch and doubts 13th Feb 2018 Maha Shivratri 14th Feb 2018 departmental accounts Week 7 15th Feb 2018 apportionment of expenses, inter departmental transaction 16th Feb th Feb 2018 partnership dissolution, differ.b/w firm and partnership disolution 18th Feb th Feb 2018 accounting procedure, revaluation and realisation 20th Feb st Feb 2018 Week 8 22nd Feb 2018 b/s not given on dissolution date, 23rd Feb th Feb th Feb th Feb th Feb th Feb 2018 Week 9 1st Mar nd Mar rd Mar th Mar th Mar th Mar th Mar 2018 Week 10 8th Mar th Mar 2018 when capital are fixed, when one partner remain solvent, all partner become insolvent, piecemeal distribution, garner v/s murray doubt of 10th Mar th Mar th Mar 2018 test 13th Mar 2018 presentation of theory question 14th Mar 2018 previous lessons doubt Week 11 15th Mar th Mar 2018 intro of joint venture, feature, objectives 17th Mar 2018 difference b/w joint venture and partnership 18th Mar th Mar 2018 joint venture and consignment, accounting treatment 20th Mar 2018 when seprate set of book maintained for joint venture 21st Mar 2018 Week 12 22nd Mar rd Mar 2018 Shaheedi diwas of Bhagat Singh 24th Mar 2018
3 25th Mar 2018 (Ram navami) 26th Mar 2018 underwriting of shares of company, 27th Mar th Mar 2018 when seprate set of book is maintained Week 13 29th Mar 2018 Mahavir Jayanti 30th Mar st Mar st Apr 2018 (Bank Holiday) 2nd Apr 2018 functions of co. secratory, rights 3rd Apr th Apr 2018 discounting charges of B/R, Week 14 5th Apr th Apr th Apr 2018 when one co venture keep complete record, 8th Apr th Apr th Apr 2018 when each coventure keep records of its own, 11th Apr 2018 preparing memorandom joint venture account Week 15 12th Apr 2018 underwriting of shares of company, 13th Apr 2018 Vaisakhi 14th Apr 2018 Dr Ambedkar Jayanti 15th Apr th Apr th Apr th Apr 2018 Parashurama Jayanti Week 16 19th Apr 2018 Royality Introduction&Terms used 20th Apr 2018 Accounting entries 21st Apr 2018 Stoppage of work due to strike etc. 22nd Apr rd Apr 2018 Shortworking and recoupment 24th Apr 2018 Payment of Nazrana and copyright royality 25th Apr 2018 Sub Lease Week 17 26th Apr 2018 revision and doubts unit 4 27th Apr 2018 revision and doubts unit 4 28th Apr 2018 discussion of old question paper 29th Apr 2018 Week 18 30th Apr 2018 Buddha Purnima Signature of Teacher Signature of Head of Deptt. DAV CENTENARY COLLEGE FARIDABAD
4 LESSON PLAN Name of Asst/Associate Professor :Dr. Archana Singhal Class B.com VI Sem(A&B) Subject Indirect Tax Session Jan April 2018 Date Topic to be covered 1st Jan 2018 Indirect Tax Introduction &Features 2nd Jan 2018 Merit & Demrit of Indirect Tax 3rd Jan 2018 Difference b/w Direct & Indirect Tax Week 1 4th Jan 2018 Central Excise Duty Introduction & Featurers 5th Jan 2018 Guru Govind Singh Birthday 6th Jan 2018 Laws relataing to Central Excise DUTY 7th Jan th Jan 2018 Kinds of Excise Duty 9th Jan 2018 Person liable to pay excise duty 10th Jan 2018 MERIT & Demrit of Excise duty Week 2 11th Jan 2018 Basic conditions for Levy of Excise duty 12th Jan 2018 Important definitions manufactur&manufacturer 13th Jan 2018 Definition of Goods,Excisable Goods 14th Jan th Jan 2018 Definition of Deemed Manufacturer 16th Jan 2018 Definition of Production &diff custom/excise duty 17th Jan 2018 Classification of goods introduction Week 3 18th Jan 2018 steps of classification 19th Jan 2018 general principles or rules of classification 20th Jan 2018 relationship b/w CETA,1985&CEA, st Jan nd Jan 2018 Basant Panchmi 23rd Jan 2018 Registration introduction 24th Jan 2018 Sir Chhotu Ram Jayanti Week 4 25th Jan 2018 Procedure of registration 26th Jan 2018 Republic Day 27th Jan 2018 Procedure of registration 28th Jan th Jan 2018 Test of Registration procedure 30th Jan 2018 Exemption from Registration 31st Jan 2018 Guru Ravidass Birthday Week 5 1st Feb 2018 Routine Procedure under Central Excise 2nd feb 2018 Rule 8&9 3rd Feb 2018 Rule 10&11 4th Feb th Feb 2018 Rule 12 6th Feb 2018 Exemption to SSI introduction 7th Feb 2018 SSI Exemption Week 6 8th Feb 2018 Procedural concession to SSI units
5 9th Feb 2018 Custom Act, th Feb 2018 MaharshiDayanand Saraswati Jayanti 11th Feb th Feb 2018 Presentation on Routine Procedure 13th Feb 2018 Maha Shivratri 14th Feb 2018 Meaning and Features of custom duty Week 7 15th Feb 2018 Importance of custom duty 16th Feb 2018 Types and demerits of custom duty 17th Feb th Feb th Feb th Feb st Feb 2018 Week 8 22nd Feb 2018 Custom Authorities and their powers 23rd Feb 2018 Custom Authorities and their powers 24th Feb 2018 Custom Authorities and their powers 25th Feb th Feb th Feb th Feb 2018 Week 9 1st Mar nd Mar rd Mar th Mar th Mar 2018 Test of Unit 1 6th Mar 2018 Baggage 7th Mar 2018 Import procedure Week 10 8th Mar 2018 Import procedure 9th Mar 2018 Export Procedure 10th Mar 2018 Export Procedure 11th Mar th Mar 2018 Export promotion schemes 13th Mar 2018 Export promotion schemes 14th Mar 2018 CSTA,1956 Introduction Week 11 15th Mar 2018 Important definitions 16th Mar 2018 Important definitions 17th Mar 2018 Important definitions 18th Mar th Mar 2018 Tax liability under CSTA, th Mar 2018 Inter state sales 21st Mar 2018 Collection of tax Week 12 22nd Mar 2018 Registration introduction 23rd Mar 2018 Shaheedi diwas of Bhagat Singh 24th Mar 2018 Registration Procedure 25th Mar 2018 (Ram navami)
6 26th Mar th Mar th Mar 2018 Week 13 29th Mar th Mar st Mar st Apr nd Apr rd Apr th Apr 2018 Week 14 5th Apr th Apr th Apr th Apr th Apr th Apr th Apr 2018 Week 15 12th Apr th Apr th Apr th Apr th Apr th Apr th Apr 2018 Week 16 19th Apr th Apr st Apr nd Apr rd Apr th Apr th Apr 2018 Week 17 26th Apr th Apr th Apr th Apr 2018 Week 18 30th Apr 2018 Registration Procedure Summary of CSTA Test of registration procedure under CSTA Mahavir Jayanti Service tax Introduction Features,scope of Service tax (Bank Holiday) Objectives and declaired services Taxable and Exempted service Determination of Point of taxation Main provisions of service tax Main provisions of service tax Main provisions of service tax Exemptions and Abatements Exemptions and Abatements Procedure of valuation of taxable services Procedure of valuation of taxable services Vaisakhi Dr Ambedkar Jayanti Assesment procedure Compensation of tax of different services Parashurama Jayanti Provision regarding registration Provision regarding registration Furnishing of service tax returns Summary of service tax Test of Procedure of valuation Revision of Central Excise Act Revision of Custom Act Assignments collection Practice Buddha Purnima
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