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Department of Technical Education VI Semester Commercial Practice Page 1
Government of Karnataka
Department of Technical Education
Board of Technical Examinations, Bangalore
Prerequisites: Knowledge of Business and Economics
Course Objectives:
The students shall be able to:
1. Understand the Basic concepts of Income Tax
2. Compute Taxable income from Different Heads
3. Fill up and file the Returns of Income with authorities concerned.
Course outcomes
On successful completion of the course the student will be able to
Course Outcome CL Linked
PO
Teaching
Hrs
CO1 Understand l Basic concepts of Income Tax Act R/U/A 1 to 10 08
CO2 To Compute Income from salary and Tax liability
thereon.
R/U/A 1 to 10 16
CO3 To Compute Income from House Property & Tax
liability thereon.
R/U/A 1 to 10 10
CO4 To Compute Income from Business of a proprietary
concern & Tax liability thereon
R/U/A 1 to 10 10
CO5 To Compute Total Income by allowing chapter VI
deductions & Tax liability thereon and Filing of
Income Tax returns.
R/U/A 1 to 10 08
Total 52
COURSE-PO ATTAINMENT MATRIX
Course Programme Outcomes
1 2 3 4 5 6 7 8 9 10
INCOME
TAX
PRACTICE
03 03 03 03 03 03 03 03 03 03
Course Title: INCOME TAX PRACTICE
Scheme (L:T:P) : 4:0:0 Total Contact Hours: 52 Course Code:
15CP62T
Type of Course: Lectures, Self
Study & Quiz Credit :04
Core/ Elective:
Core
CIE- 25 Marks SEE- 100 Marks
Department of Technical Education VI Semester Commercial Practice Page 2
COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE
Unit
No
Unit Name
Hour Questions to be
set for
SEE/MARKS
Marks
Weightage
Weightage
(%)
R U A
1
INTRODUCTION AND OVERVIEW OF INCOME TAX:
08 5 5 15 25 15
2
COMPUTATION OF INCOME FROM SALARY & TAX LIABILITY
16 10 10 20 40 30
3 INCOME FROM HOUSE PROPERTY
10 05 05 20 30 20
4 INCOME FROM BUSINESS 10
05 05 20 30 20
5 COMPUTATION OF TOTAL INCOME
08 5 5 10 20 15
TOTAL 52
30 30 85 145 100
Department of Technical Education VI Semester Commercial Practice Page 3
DETAILS OF COURSE CONTENT
Unit 1: INTRODUCTION AND OVERVIEW OF INCOME TAX: Meaning – Nature – Importance of Income Tax - Basic Concepts – Total Income – Casual
Income – Person Assessee – Assessment Year – Previous Year - Gross Total Income and
Taxable Income. Residential Status of an Individual - Tax Liability - Income Exempted from Tax
– Fully Exempted Income and Partially Exempted Income.
Unit 2: COMPUTATION OF INCOME FROM SALARY & TAX LIABILITY :
Meaning of Salary – Scope of Salary – Allowances –fully taxable-partly taxable-fully exempted-
Perquisites –Exempted-Taxable perks (Valuation of RFA-Motor Car-Domestic servants)- Profits
in Lieu of Salary – Provident Fund – Kinds – Important Provisions –gratuity-pension-leave
salary- Allowable Deductions under the Head “Salary” - Simple Problems on Calculation of
Taxable Income from Salary.
Unit 3: INCOME FROM HOUSE PROPERTY:
Basic concepts-Let out house property-Self occupied property-Chargeability – Meaning of
Annual Value –for different house properties- Gross annual value-net annual value-municipal
tax -Allowable Deductions – Simple Problems on Calculation of Taxable Income from House
Property .
Unit 4: INCOME FROM BUSINESS:
Meaning and Definition of Business, Profession – Vocation - Expenses Expressly Allowed –
Allowable Losses – Expenses Expressly Disallowed – Expenses Allowed on Payment Basis
Problems on Business relating to Proprietary concerns only)
Unit 5: COMPUTATION OF TOTAL INCOME:
Deduction in Computing Taxable Income: Section 80C-80CCC-80CCD-80E-80D-80G-80GG-
Income Tax authorities-Assessment procedure-Filing of returns-PAN.
Department of Technical Education VI Semester Commercial Practice Page 4
Course Assessment and Evaluation: Questions for CIE and SEE will be designed to evaluate the various educational
components *CIE –
*CIE – Continuous Internal Evaluation *SEE – Semester End Examination
Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded off to
the next higher digit.
Note to IA verifier: The following documents to be verified by CIE verifier at the end of semester
1. Blue books ( 20 marks) 2. Student suggested activities report for 5 marks evaluated through appropriate rubrics. 3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment
Methods.
What To Whom Frequency Max Marks Course
Outcomes Theory Evidence
Collected
DIR
ECT
ASS
ESSM
ENT
CIE
-CONTINOUS
INTERNAL
EVALUATION
I A Tests
Students
Three IA tests
(Average marks
of Three IA tests
are considered).
20
Blue Books
1 to 5
Class room
Assignments
Class room
Assignments
05
Blue Books
1 &5
Total 25
SEE
-SEMESTER END
EXAMINATION
End Exam
End Of the
Course
100
Answer Scripts 1 to 5
IND
IREC
T
ASS
ESSM
ENT
MET
HO
DS
Student Feedback on course
Students
Middle Of The
Course
Feed Back Forms
End Of Course Survey End Of The
Course
Questionnaire
Department of Technical Education VI Semester Commercial Practice Page 5
1. Remembering and Understanding : 20 % weightage
2. Applying the knowledge acquired from the course 60 % weightage
3. Analysis : 10 % weightage
4. Evaluation : 05 % weightage
5. Creating new knowledge : 05 % weightage
Example only: MODEL OF RUBRICS / CRITERIA FOR ASSESSING STUDENT
TEXT BOOKS AND REFERENCES
1. Dr. Vinod K. Singhania: Direct Taxes – Law and Practice, Taxmann publication.
2. B.B. Lal: Direct Taxes, Konark Publisher (P) ltd.
3. Dinakar Pagare: Law and Practice of Income Tax, Sultan Chand and sons.
4. Gaur & Narang: Income Tax, Kalyani
5. B.B. Lal: Income Tax, Central Sales Tax Law & Practice, Konark Publisher (P) Ltd.
6. Singhania: Income Tax
7. Dr. H.C Mehrothra : Income Tax, Sahitya Bhavan
Department of Technical Education VI Semester Commercial Practice Page 6
MODEL QUESTION PAPER
Time: 3 Hours Max. Marks: 100 Instruction: 1) Answer any SIX Questions from Part – A
2) Answer any FOUR Questions from Part - B
3) Answer any TWO Questions from Part - C
PART - A
(Answer any SIX Questions) 6 x 5 = 30
1. Define the term “person” & “Assessee.
2. Define the term “Income”. List any five Exempted Income.
3. Define the term “Allowances”. List any five Fully taxable allowances.
4. State and explain the provisions for the treatment of House rent Allowance
5. Define the term “Business” . List any five non business Expenses.
6. State and explain the Basic and additional conditions for determination of the
residential status of an Individual.
7. Define the term “Gross Total Income”. List the various Heads of Income as per
Income tax Act.
8. List the Savings eligible for deductions under section 80C.
9. State the different rates of Income tax for various Individual Assessee for the
Assessment year 2016-17
PART - B
(Answer any FOUR Questions) 4x10 = 40
1. From the following particulars compute taxable income from salary of Mr. X for the
assessment year 2016-17.
a) Basic salary Rs 60000/- per month.
b) Dearness allowance 50 % of basic salary.
c) House rent allowance 30% of combined basic salary and DA.
d) Children education allowance @ Rs 500/- per month per child for his two children.
e) Hostel allowance for his elder child Rs 800/- per month.
f) Project allowance of Rs 15000/- per month for three months.
g) During the financial year 2015-16. He had paid a professional tax of Rs 500/-.
h) During the year his employer as contributed 15% of his salary towards recognised
provident fund.
i) The amount of interest credited to his recognised provident fund was Rs 15000/- @
15%.
j) He had the following savings during the year
I. Contribution to recognised provident fund Rs 5000/- per month
II. He had paid premium on his insurance policy Rs 12000/- .
III. He had purchased Rs 8000/- worth of national saving certificates.
IV. He had repaid Rs 60000/- as principal towards his housing loan.
V. He had invested Rs 20000/- as fixed deposit in a nationalised bank for a
period of 5 years.
Department of Technical Education VI Semester Commercial Practice Page 7
2.Compute Income from house property of Mr. Amar for the assessment year 2016-17.
Particulars Property A (RS) Property B(RS) Property C(RS)
Municipal value 80000 100000 120000
Fair rental value 70000 90000 100000
Rental value 90000 120000 Self occupied for
residence
Municipal tax 10% 10% 10%
Repairs 50000 12000 -
Vacancy period 2 months 1 month -
Interest on housing
loan
5000 10000 30000
Unrealised rent
received
6000 10000 -
3. Compute the income from business of Mr. Srinivas a sole trader for the assessment
year 2016-17.
Trading and profit & loss account as on 31st march 2016
Particular Amount Particular Amount
To opening stock 12000 By sales 245000
To purchases 148000 By closing stock 55000
To carriage inwards 2000
To wages 45000
To water 6000
To octoria 4000
To gross profit 83000
300000 300000
To salaries 6000 By gross profit 83000
To general expenses 7000 By rent received 27000
To printing and stationary 3000 By interest received 15000
To discount allowed 1000 By dividend received 3000
To bad debts 500
To house hold expenses 15000
To medical insurance on own
life
5000
To net profit 90500
128000 128000
Amount of depreciation to be allowed was Rs 8000/-. General expenses includes Rs 2000/-
given as temple for a local temple.
4. Mr. Surendra retired form his services on 1-1-2015 from X Ltd. And received Rs.2,50,000 as
accumulated balance from URPF which includes :
1. Employers contribution Rs. 75,000 2. Employees contribution Rs.75,ooo 3. Interest on Employers contribution Rs. 50,000 4. Interest on Employees contribution Rs.50,000
Calculate the taxable portion and exempted portion and also specify under which head of income it
is taxable.
Department of Technical Education VI Semester Commercial Practice Page 8
5. Mr. Vishak, a employee of a private sector company in Bangalore (population more than 25
lakhs,) draws Rs. 6,000 per month as Basic salary.
Other allowances and benefits attached to his office are:
Dearness allowance (forming part of salary) 10% of basic
Bonus 20% of basic salary
Commission Rs.200per month
Conveyance allowance Rs.500 per month ( 40% utilised for official purposes and 25% is
utilised for personal purposes)
Tribal area allowance Rs. 7,200
Rent free house has also been provided whose fair rent is Rs.600 per month.
During the PY 15-16- Mr. Prakash draws salary of April and May 2009 in advance,
Determine the value of perquisite in respect of rent free house for the AY
16-17 PY 15-16
6. Calculate NAV from the following information:
PART – C
(Answer any TWO Questions) 2 x 15 = 30 1. Shri kishore is the owner of 3 houses. The following are the particulars of his property for
the year ended 31-3-2015.
Particulars 1 House 2 House 3 House
Year of construction 2013 2014 2015
Purpose of use Let out to bank Self Let out to
residence
Actual rent received (PA) 30,000 -- 24,000
Municipal valuation 32,000 28,000 30,000
Municipal tax paid by kishore 1,200 1,000 3,000
Particulars House X House Y
Municipal Value 40,000 52,000
Fair rental Value 38,000 51,000
Standard rent 41,000 55,000
Annual rent 60,000 66,000
Vacancy period rent 5,000 5,500
Unrealised rent 2,500 2,750
Municipal taxes paid 9,000 7,000
Paid by tenant 3,000 2,000
Department of Technical Education VI Semester Commercial Practice Page 9
Municipal tax paid by tenant 2,000 1,800 ---
Total Municipal tax 3,200 2,800 3,000
Fire insurance premium 2% 20% 2%
Interest on loan taken for renewal of the
house
- 7,000 5,000
Compute taxable income from the house property of Shri kishore for the assessment year 2015-2016.
2. From the P & L A/c of a Merchant for the year ended 31-3-2015 ascertain his taxable profit
from biz for the Assessment Year 15-16
Particulars Amount Particulars Amount
To Salaries 15,000 By Gross profit 50,000
To General Expenses 4,000 By bad debts recovered(disallowed earlier)
2,000
To Advertisements 4,000 By share of profit in a firm 20,000
To interest on capital 2,000 By Rent received 5,000
To interest on Bank loan 500 By dividend on Indain company shares Co-operative society
3,104 2,000
To RBDD 2,000 By interest on post office savings bank a/c
896
To Fire insuarance premium (let out house)
100 By agricultural income 10,000
To depreciation 4,000 By interest on fixed deposits in a bank
3,000
To reserve for O/S sales tax 11,000 By interest on government security 6,000
To Loss of cash by an employee to embezzlement
3,000
To Donation to political party 16,000
To local taxes on let out house 500
To motor car expenses 1,000
To wealth tax 3,500
To net profits 35,400
1,02,000 1,02,000
The following information is available:
1. Salary includes Rs.500 per month drawn by the proprietor as salary. 2. Advertisement includes Rs.1,500 being the cost of one neon sign board. 3. General expenses include Rs.1,200 being the fees paid to the chartered accountant in
connection with income tax appeal. 4. 1/4th of the car expenses relate to personal use . 5. Depreciation is found to be in excess by Rs. 1,500
Department of Technical Education VI Semester Commercial Practice Page 10
6. Actual bad debts amounted to Rs.1,000 7. Out of the out standing sales tax Rs. 3,000 is paid within due date and the balance is not yet
paid.
3. Mr. Kishore Revankar working as senior associate in multi national process Ltd. Received the
following salary and allowances during Previous year 2015-2016. Calculate his taxable salary
assuming no other benefits are obtained by him.
Basic salary Rs. 16,500 per month
D.A 10% of basic salary(50% enters)
Leave salary Rs. 15,000
Bonus Rs. 10,000
Mr. Kishore contributed Rs.26,000 to his RPF and the same amount is been contributed by
his employer also.
Interest on accumulated RPF account at 12.5% Rs. !5,000
Medical allowances Rs. 13,000
Transport allowance Rs.500 per month upto 31-12-2014 and from 1-1-2015 he received
Rs.1,000 per month.
Tiffin and lunch allowance Rs.200 per month
Children education allowance of Rs. 200 per month each for 3 children.
Entertainment allowance Rs.100 per month.
He paid professional tax of Rs. 1800 for the year.
Compute his taxable salary for assessment year 2015-2016
Department of Technical Education VI Semester Commercial Practice Page 11
MODEL QUESTION BANK
INCOME TAX PRACTICE
Note: The paper setter is of liberty to set the questions on his/her desecration based on
cognitive levels notified for that unit. They have to follow only blue print of SEE question
paper format. The model question bank is only for reference to students/course coordinator to
initiate the process of teaching-learning only.
CO1 Understand all Basic concepts of Income Tax Act
REMEMBER:
1. Define the term “person”.
2. Define the term ”assessee”.
3. Define the term “ Assessment year”.
4. Define the term “Income”.
UNDERSTAND:
1. Distinguish between Previous year & Assessment year.
2. Distinguish between Person and Assessee.
3. List any five Exempted Income.
4. State the different rates of Income tax for various Individual Assessee for the
Assessment year 2016-17
APPLICATION:
1. State and explain the Basic and additional conditions for determination of the
residential status of an Individual.
2. Mr. Antony Gonsalves a German National comes to India for the First time on 1st July
2015 and leaves for Srilanka on 16th August 2015 to attend a conference and from
there he leaves to Bangla desh on 15 th September 2015 and returns to India on 26
Dec 2015. After his business he leaves India on 10 feb 2016. Determine his
residential status for the assessment year 2016-17. Determine his residential status
for the assessment year 2016-17.
3. Mr. Arjun an Indian citizen leaves India for the first time to USA on 1st April 2011 on
an employment and visits India for a period of 30 days every year till the end of 31
march 2015. During the previous year 2015-16 he visited India on 15 september
2015 and stayed till the end of 2015 and left to Nepal on 1 Jan 2016 and leaves to
USA on 20 Jan 2016.
Department of Technical Education VI Semester Commercial Practice Page 12
CO2 To Computer Income from salary and Tax liability thereon
REMEMBER:
1. Define the term “Salary”.
2. Define the term “Allowances”.
3. Define the term “Perquisite”.
4. List any five Fully taxable allowances.
5. List any five perquisites.
UNDERSTAND:
1. State and explain the provisions for the treatment of House rent Allowance 2. State and explain the rules for the valuation of Rent free furnished accommodation. 3. List any five Qualifying savings for deductions under section 80C 4. List any five Donation Qualifying for deduction under section 80G 5. Distinguish between Pension and Gratuity.
APPLICATION:
2. From the following particulars compute taxable income from salary of Mr. X for the
assessment year 2016-17.
k) Basic salary Rs 60000/- per month.
l) Dearness allowance 50 % of basic salary.
m) House rent allowance 30% of combined basic salary and DA.
n) Children education allowance @ Rs 500/- per month per child for his two children.
o) Hostel allowance for his elder child Rs 800/- per month.
p) Project allowance of Rs 15000/- per month for three months.
q) During the financial year 2015-16. He had paid a professional tax of Rs 500/-.
r) During the year his employer as contributed 15% of his salary towards recognised
provident fund.
s) The amount of interest credited to his recognised provident fund was Rs 15000/- @
15%.
t) He had the following savings during the year
VI. Contribution to recognised provident fund Rs 5000/- per month
VII. He had paid premium on his insurance policy Rs 12000/- .
VIII. He had purchased Rs 8000/- worth of national saving certificates.
IX. He had repaid Rs 60000/- as principal towards his housing loan.
X. He had invested Rs 20000/- as fixed deposit in a nationalised bank for a
period of 5 years.
Department of Technical Education VI Semester Commercial Practice Page 13
CO3 To Compute Income from House Property & Tax liability thereon
REMEMBER:
1. Define the term “Annual Value”.
2. Define the term “Vacancy Period”
UNDERSTAND:
1. Explain the term Unrealised Rent.
2. Explain the treatment of Interest on Housing loan
APPLICATION:
1. Compute Income from house property of Mr. Amar for the assessment year 2016-17.
Particulars Property A (RS) Property B(RS) Property C(RS)
Municipal value 80000 100000 120000
Fair rental value 70000 90000 100000
Rental value 90000 120000 Self occupied for
residence
Municipal tax 10% 10% 10%
Repairs 50000 12000 -
Vacancy period 2 months 1 month -
Interest on housing
loan
5000 10000 30000
Unrealised rent
received
6000 10000 -
CO4 To Compute Income from Business of a proprietary concern & Tax liability thereon
REMEMBER:
1. Define the term “Business” 2. List any five non business Expenses.
UNDERSTAND:
1. State and explain any two expressly allowable expenses.
2. Explain the treatment of Depreciation in Business.
APPLICATION:
1. Compute the income from business of Mr. Srinivas a sole trader for the assessment
year 2016-17.
Trading and profit & loss account as on 31st march 2016
Particular Amount Particular Amount
To opening stock 12000 By sales 245000
To purchases 148000 By closing stock 55000
Department of Technical Education VI Semester Commercial Practice Page 14
To carriage inwards 2000
To wages 45000
To water 6000
To octoria 4000
To gross profit 83000
300000 300000
To salaries 6000 By gross profit 83000
To general expenses 7000 By rent received 27000
To printing and stationary 3000 By interest received 15000
To discount allowed 1000 By dividend received 3000
To bad debts 500
To house hold expenses 15000
To medical insurance on own
life
5000
To net profit 90500
128000 128000
Amount of depreciation to be allowed was Rs 8000/-. General expenses includes Rs 2000/-
given as temple for a local temple.
Department of Technical Education VI Semester Commercial Practice Page 15
CO5 To Compute Total Income by allowing chapter VI deductions & Tax liability thereon
REMEMBER:
1. Define the term “Gross Total Income”.
2. List the various Heads of Income as per Income tax Act.
UNDERSTAND:
1. List the Savings eligible for deductions under section 80C.
2. List the donations eligible for deductions under section 80G
APPLICATION:
Mr. Prakash received the following incomes during the financial year 2015-16
Insurance commission received from LIC Rs. 10656/- Cloth Business profits Rs. 75000/- Salary from a Society as a Director Rs. 15000/- He made the following payments during the year Deposit in National saving Scheme Rs. 10,000/- Rs. Investment of Rs. 10,000/- in units of Mutual funds.Donations given to National children welfare fund Rs.5,000/- PM National relief fund Rs. 5,000/-Gujarath Relief fund Rs. 2,000/- PM folks arts fund 1,000/- PM Students aid fund Rs. 2,000/- Andhra Pradesh CM Earth quake relief fund Rs. 2,000/- Local authorities for promoting Family planning Rs. 2,000/-He paid Rs. 6000 by cheque to General insurance company under medi -claim . Compute his Total Income
Department of Technical Education VI Semester Commercial Practice Page 16
MODEL QUESTION BANK
1. From the following particulars compute taxable income from salary of Mr. X for the
assessment year 2016-17.
u) Basic salary Rs 60000/- per month.
v) Dearness allowance 50 % of basic salary.
w) House rent allowance 30% of combined basic salary and DA.
x) Children education allowance @ Rs 500/- per month per child for his two children.
y) Hostel allowance for his elder child Rs 800/- per month.
z) Project allowance of Rs 15000/- per month for three months.
aa) During the financial year 2015-16. He had paid a professional tax of Rs 500/-.
bb) During the year his employer as contributed 15% of his salary towards recognised
provident fund.
cc) The amount of interest credited to his recognised provident fund was Rs 15000/- @
15%.
dd) He had the following savings during the year
XI. Contribution to recognised provident fund Rs 5000/- per month
XII. He had paid premium on his insurance policy Rs 12000/- .
XIII. He had purchased Rs 8000/- worth of national saving certificates.
XIV. He had repaid Rs 60000/- as principal towards his housing loan.
XV. He had invested Rs 20000/- as fixed deposit in a nationalised bank for a
period of 5 years.
2. The following are the particulars of the income of Mr. Aravind for the previous year
ending on 31st March.
(a) Salary Rs.12,000 per annum
(b) Contribution to recognized PF Rs.1,610 per month
(c) Employer contributes the same amount as the employee contributes toward PF
(d) Dearness allowance Rs.300 per month. It is not considered for computation of his
retirement benefits
(e) Interest credited to PF at 13% is Rs.13,000
(f) Contribution to Public Provident Fund is Rs.9,000
(g) Bonus Rs.3,000
(h) His ration bill of Rs.2,000 per month is paid by the employer
(i) Premium of life policy is Rs.12, 000 on a policy of Rs.1, 00,000
(j) Deposited Rs.4, 800 in equity linked savings scheme
(k) Repayment of house building loan taken from HDFC (Govt. Agency) Rs.20,500
during the year.
Find out taxable income of Mr.Aravind for the assessment year 2016-17
(Hints: Salary income Rs.1,80,140; deduction under section 80c Rs.65,620)
Department of Technical Education VI Semester Commercial Practice Page 17
3. Sri Rao is employed as an Engine Driver in northern railway. He is getting Rs.7,500 per
month as basic pay, Rs.2,500 per month as dearness pay and Rs.2,500 per month as
dearness allowance. During the previous year he received the following allowances also.
(a) Rs.6,500 as running allowance
(b) Rs.200 per month per child as education allowance for the education of his two
sons.
(c) One of these sons is living in hostel on whom Sri Rao is spending Rs.800 per
month. He is getting Rs.500 per month for his son as hostel allowance for
meeting this expenditure.
(d) Rs.250 per month as City Compensatory Allowance
(e) Rs.400 per month as uniform allowance (Fully spent for employment purposes)
(f) Rs.1,250 per month house rent allowance.
Sri Rao has taken a house for his residence at Bangalore at Rs.1, 500 per month as rent. He
contributes 10% of his basic pay and dearness pay to his statutory provident fund and the
Northern Railway also contributes a similar amount.
Compute the salary income of Sri Rao for the assessment year 2016-17.
(Hints: taxable HRA Rs.9, 000; salary income Rs.1, 71,750)
4. Compute Income from house property of Mr. Amar for the assessment year 2016-17.
Particulars Property A (RS) Property B(RS) Property C(RS)
Municipal value 80000 100000 120000
Fair rental value 70000 90000 100000
Rental value 90000 120000 Self occupied for
residence
Municipal tax 10% 10% 10%
Repairs 50000 12000 -
Vacancy period 2 months 1 month -
Interest on housing
loan
5000 10000 30000
Unrealised rent
received
6000 10000 -
5. Compute the income from business of Mr. Srinivas a sole trader for the assessment
year 2016-17.
Trading and profit & loss account as on 31st march 2016
Particular Amount Particular Amount
To opening stock 12000 By sales 245000
To purchases 148000 By closing stock 55000
To carriage inwards 2000
To wages 45000
To water 6000
To octoria 4000
To gross profit 83000
300000 300000
To salaries 6000 By gross profit 83000
Department of Technical Education VI Semester Commercial Practice Page 18
To general expenses 7000 By rent received 27000
To printing and stationary 3000 By interest received 15000
To discount allowed 1000 By dividend received 3000
To bad debts 500
To house hold expenses 15000
To medical insurance on own
life
5000
To net profit 90500
128000 128000
Amount of depreciation to be allowed was Rs 8000/-. General expenses includes Rs 2000/-
given as temple for a local temple.
Directorate Of Technical Education Karnataka State Page 1
Course Title: APPLICATION AND PRACTICE OF
FINANCIAL ACCOUNTING - II
Credits (L:T:P) : 4:0:0 Total Contact Hours: 52 Course Code: 15MM61T
Type of Course: Lectures,
Self Study & Assignment Credit :04 Core/ Elective: Core
PREREQUISITES: Basic Knowledge of Financial Accounting - II
Course Objectives: The students shall be able to:
1) Apply the knowledge acquired in Financial Accounting – II to convert the Single Entry
System into Double Entry System either on temporary basis or on permanent basis, as
the case may be.
2) Illustrate the Method of Ascertainment of Cash Price & Interest and passing of Journal
Entries and preparing necessary Ledger Accounts in the books of Hire Purchaser and
Hire Vendor. .
3) Pass necessary Journal Entries and Prepare necessary Ledger Accounts in the books of
Lessee and lessor.
4) Convert the Partnership Firm into a Limited Company by following the correct
accounting procedure. At the end of the course the students should be able to:
COURSE OUTCOME CL Linked
PO
Teaching
Hours
CO1 Conceptualize the framework
involved in conversion Single Entry
System into Double Entry System. U/A 1,2,3,9 12 Hours
CO2
Ascertain the Cash Price and Interest,
Pass Journal Entries and Prepare
Ledger Accounts involved in Hire
Purchase System.
A 1,2,4,9 12 Hours
CO3 Pass Journal Entries and Prepare
Ledger Accounts involved in Royalty
Accounts. A 1,2,4,9, 12 Hours
CO4 Complete the process of Conversion
of Partnership Firm into a Limited
Company. U/A 1,2 13 Hours
COURSE WITH PROGRAM OUTCOMES LEVEL MAPPING:
COURSE PROGRAMME OUTCOMES
1 2 3 4 5 6 7 8 9 10
Application and
Practice of Financial
Accounting-II 3 3 1 3 0 1 0 0 3 0
Directorate Of Technical Education Karnataka State Page 2
COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE
Unit
No
Unit Name Hour
Questions to be
set for
(5marks )
PART - A
Questions to
be set for
(10marks)
PART - B
Marks
weight
age
(%)
R U A R U A
1
CONVERSION OF SINGLE
ENTRY INTO DOUBLE ENTRY
SYSTEM
12 Hours
1 - - - - 1 10.35
2 HIRE PURCHASE SYSTEM 12
Hours - 1 1 - 1 1 20.69
3 ROYALTY ACCOUNTS 12
Hours - 1 - - - 2 17.24
4
CONVERSION OF
PARTNERSHIP FIRM INTO A
LIMITED COMPANY
13 Hours
- 1 1 - 1 1 20.69
5 INTERNAL ASSESSMENT TESTS 03
Hours 1 1 - 1 13.79
Total 52 09(45marks)
10(100
marks) 100.00
UNIT 1: CONVERSION OF SINGLE ENTRY INTO DOUBLE ENTRY SYSTEM:
Types of Conversion – Need for Conversion – Preparation of Statement of Affairs –
Cashbook – Memorandum Trading Account – Total Debtors Account – Total Creditors
Account – Bills Receivable Account – Bills Payable Account – Trading and Profit & Loss
Account and Balance Sheet.
12 Hours
UNIT 2: HIRE PURCHASE SYSTEM:
Meaning of Hire Purchase and Installment Purchase System - difference between Hire
Purchase and Installment Purchase – Important Definitions – Hire Purchase Agreement –
Hire Purchase Price – Cash Price – Hire Purchase Charges – Net Hire Purchase Price – Net
Cash Price – Calculation of Interest – Calculation of Cash Price – Journal Entries and Ledger
Accounts in the books of Hire Purchaser and Hire Vendor (Asset Accrual Method only).
12 Hours
UNIT 3: ROYALTY ACCOUNTS:
Meaning and definition – Technical Terms – Royalty – Landlord – Tenant – Minimum Rent
– Short Workings – Recoupment of Short Working under (Fixed Period) restrictive and non-
restrictive (Floating Period) Recoupment within the Life of the Lease – Treatment of Strike
and Stoppage of work – Accounting Treatment in the books of Lessee and lessor – journal
entries and Ledger Accounts including minimum rent account.
12 Hours
Directorate Of Technical Education Karnataka State Page 3
UNIT 4: CONVERSION OF PARTNERSHIP FIRM INTO A LIMITED COMPANY:
Meaning – Need for conversion - Purchase Consideration – Mode of Discharge of Purchase
Consideration – Methods of calculation of Purchase Consideration – Net Payment Method –
Net Assets Method –Journal Entries and Ledger Accounts in the books of Vendor –
Treatment of items: Dissolution Expenses, Unrecorded Assets and Liabilities, Assets and
Liabilities not taken over by the Purchasing Company, Contingent liabilities, Incorporation
entries and preparation of balance sheet of the purchasing company under vertical format.
13 Hours
SKILL DEVELOPMENT:
List out various accounting concepts and conventions (GAAP)
List out Various Accounting Standards
Collection & recording of Royalty agreement with regard to any suitable situation.
Collection and recording of Hire Purchase Agreement.
Ascertainment of Cash Price and Interest with imaginary figures under Hire Purchase
System.
TEXT BOOKS FOR REFERENCES:
1. Arulanandam & Raman – Financial Accounting – I, HPH
2. Jawaharlal & Seema Srivastava: Financial Accounting, HPH
3. Dr. S.N. Maheswari: Financial Accounting, Vikas Publications
4. S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers
5. S. Jayapandian: Financial Accounting from Zero.
6. Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand
7. Guruprasad Murthy: Financial Accounting, HPH
8. Soundarrajan & K. Venkataramana, Financial Accounting, SHBP.
9. Dr. Venkataraman & others (7 lecturers): Financial Accounting, VBH
10. Dr. Alice Mani: Financial Accounting, SBH.
Directorate Of Technical Education Karnataka State Page 4
MODEL OF RUBRICS FOR ASSESSING STUDENT ACTIVITY:
FORMAT FOR STUDENT ACTIVITY ASSESSMENT
DIMENSION Unsatisfactory
1 Developing
2 Satisfactory
3 Good
4
Exemplary 5
Score
Collection of
data
Does not
collect any
information
relating to the
topic
Collects
very limited
information;
some relate
to the topic
Collects
some basic
information;
refer to the
topic
Collects
relevant
information;
concerned
to the topic
Collects a
great deal of
information;
all refer to
the topic
3
Fulfill team’s
roles & duties
Does not
perform any
duties assigned
to the team
role
Performs
very little
duties
Performs
nearly all
duties
Performs all
duties
Performs all
duties of
assigned
team roles
with
presentation
4
Shares work
equally
Always relies
on others to do
the work
Rarely does
the assigned
work; often
needs
reminding
Usually
does the
assigned
work; rarely
needs
reminding
Does the
assigned job
without
having to be
reminded.
Always
does the
assigned
work
without
having to be
reminded
and on
given time
frame
3
Listen to
other Team
mates
Is always
talking; never
allows anyone
else to speak
Usually
does most
of the
talking;
rarely
allows
others to
speak
Listens, but
sometimes
talk too
much
Listens and
contributes
to the
relevant
topic
Listens and
contributes
precisely to
the relevant
topic and
exhibit
leadership
qualities
3
TOTAL
13/4=
3.25=
4
*All student activities should be done in a group of 4-5 students with a team leader.
Directorate Of Technical Education Karnataka State Page 5
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What
To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Theory)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE
IA Test
ST
UD
EN
TS
3 Tests
(Average of 3
tests will be
Taken)
20 Blue Books 1 – 4
Assignment
Assignment
Report 05
Assign
Reports 1 – 4
Total 25
SEE End Exam End of Course 100 Answer Script 1 – 4
Indirect
Assessment
Method
Student Feedback Middle of the
Course
-NA-
Feed Back
Forms
1 – 4 delivery
of the Course
End of Course
Survey End of Course Questionnaire
Effectiveness of
delivery of
Instruction and
assessment methods *CIE – Continuous Internal Evaluation *SEE – Semester End Examination
Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be
rounded off to the next higher digit. Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
1. Blue books ( 20 marks) 2. Student suggested activities report for 5 marks evaluated through appropriate rubrics. 3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment
Methods.
Directorate Of Technical Education Karnataka State Page 6
MODEL QUESTION PAPER (CIE)
Test/Date and
Time Semester/year Course/Course Code
Max
Marks
Ex: I test/6 th
weak
of Sem 10-11 Am
6th SEM APPLICATION AND
PRACTICE OF FINANCIAL
ACCOUNTING - II 20
Year: 2017-18 Course code:15MM61T
Name of Course coordinator :
Units:1,2 Co: 1,2
Note: Answer all questions
Question
no Question CL CO PO
1 U 1 1,2
2
OR A 1 1,2
3 A 2 1,2
4 OR
U 2 1,2
Directorate Of Technical Education Karnataka State Page 7
GOVERNMENT OF KARNATAKA
DEPARTMENT OF TECHNICAL EDUCATION BOARD OF TECHNICAL EXAMINATIONS
DIPLOMA IN MODERN OFFICE MANAGEMENT MODEL QUESTION PAPER
15MM61T - APPLICATION AND PRACTICE FINANCIAL ACCOUNTING - II
Time: 3 Hours Max. Marks: 100
Instruction: 1) Part – A. Answer any SIX questions from a set of 9 Questions.
Each question carries 5 Marks.
2) Part – B. Answer any FOUR questions from a set of 6 Questions.
Each question carries 10 Marks.
3) Part – C. Answer any TWO questions from a set of 3 Questions.
Each question carries 15 Marks.
PART – A
(Answer any SIX Questions from this Section)
1.Narrate the objectives of single entry system into double entry system ?
2.state the merits and de-merits of single entry system?
3.Distinguish between (a)sale and hire purchase (b) hire purchase and installment?
4.give the meaning of Royalty and mention kinds of Royalty
5.Explain the Purchase Consideration ?
6. From the following particulars available from the books of Mr.Ravath,you are required to
determine the total purchases for the year 2011.
Total creditors balance on 01.01.2011 Rs.39200
Bills payable balance on 01.01.2011 Rs.9345
Discount earned Rs.1455
Cash purchases Rs.4800
Cash paid to creditors(including payment to a supplier
of a sum of rs.1800 towards the cost of furniture) Rs.23532
Returns outwards Rs.1156
Bills payable balance on 31.12.2011 Rs.14345
Payment made against Bills payable Rs.14000
Bills receivable endorsed to creditors Rs.2057
Total creditors balance on 31.12.2011 Rs.33000.
7.What are the difference b/w statement affairs and balance sheet.
8. What are the difference b/w Net asset method and Net payment method
9.write profarma of trading and Profit and loss.
Directorate Of Technical Education Karnataka State Page 8
PART – ‘B’
(Answer any FOUR Questions)
10.Y company is a lessee of a mine on a Royalty of Re.1 per ton of coal raised with a
minimum rent of Rs.8000 PA with power to recoup Short workings during the first two
years of the lease only. the output for the first three years was:
2001-5000 tons,2002-9000 tons,2003-8000 tons
Pass the necessary journal enters in the books of landlord
11. on 1st January 2002 a company bought an asset on hire purchase system. the cash price
was Rs.10,200 and hire purchase price Rs.11,190 payable as to Rs.2,190 on delivery the
balance in five half yearly installments.
The books are closed annually on 31st December .and the buyer writes off depreciation at
20%PA on diminishing balance method .
The hire vendor charged interest at 8%PA.Set out the asset account and hire vendors
account in the books of buyer.
12.Set out bellow is the balance sheet of X &Y
Liabilities Amount Assets amount
Creditors
Capital
X
Y
50000
60000
70000
Cash at bank
Debtors
Stock
Investments
Machinery
10000
40000
30000
20000
80000
Total 180000 total 180000
The firm was sold to limited company on the following terms:
a)the company was to purchase the whole concern excepting cash at 10% less then the book
values and to pay rs.10000 for good will.
b)the creditors was taken at book value
c)the purchase price was paid half in cash and half fully paid shares of the company.
Calculate the purchase consideration .under net asset method and settlement of purchase
consideration
13. from the following particulars taken out from the books of santhosh who has kept them
under single entry system prepare the total debtors account and bills receivables account:
Particulars amount
Balance of total debtors on 01.01.2011 12700
Balance of total debtors on 31.12.2011 15000
Balance of bills receivable on 01.01.2011 6000
Balance of bills receivable on 31.12.2011 9000
Credit sales ?
Cash received from debtors 41000
Bills receivable received from debtors ?
Bills receivable dishonored 300
Cash received against bills 16700
Goods returned from debtors 2000
Discount allowed 1300
Bad debts 700.
Directorate Of Technical Education Karnataka State Page 9
14.the Hindustan publishing company proposes to acquire a printing machine of cash value
of Rs. 27300 on the hire purchase system .Rs. 6000 was to be paid immediately, and the
balance four equal annual installments of rs.6000. the vendors charge interest at
5%PA.depriciation has to be provided at 10%PA make the journal entries in the books of
buyers and seller.
15.on 01.01.2007 the west Bengal coal co.ltd took a lease of a mine on Royalty of rupee one
per ton of coal raised , the dead rent being rs.25000 PA. with right to recoup short workings
during the first five years of the lease the out put for first five years was following:
2007 15000 tons
2008 22500 tons
2009 27500 tons
2010 30000 tons
2011 37500 tons
Write up the Royalty chart of west Bengal coal co.ltd.
PART - C
(Answer any TWO Questions)
16.A,Band C were partners in the firm sharing profits and losses in the ratio of 31.12.2011
they agreed to sell their business to a limited company. On that date their position was
follows :
Liabilities Amount Assets Amount
Capitals:
A
B
C
Loan from bank
Creditors
60000
36000
30000
10000
30000
Buildings
Machinery
Stock
Debtors
Cash
90000
15000
25000
35000
1000
total 166000 Total 166000
The company agreed to take over the following assets at the value shown against them:
Buildings rs.100000
Machinery rs.10000
Stock rs.26000
Debtors rs.32000
Goodwill rs.20000
The company also took over the creditors at rs.28000. the company paid the purchase the
consideration by allotment of 10000 shares of rs.10 each and the balance in cash.
The realization expanses amounted to rs.5000
Show the necessary ledger account in the books of the firm
17.Ascertain credit sales and credit purchases from the following :
Particulars amount
a)opening debtors 10000
b)opening creditors 7000
c) cheques and cash received from debtors 28000
d)cheques and cash paid to creditors 21000
e)discount allowed by creditors 1000
f)discount allowed to debtors 1500
Directorate Of Technical Education Karnataka State Page 10
g)returns inwards 2000
h)returns outwards 1500
i)provision for doubtful debts 1000
j)bills accepted for creditors 5000
k) bills accepted by debtors 8000
l)cheques and bills dishonored by debtors 1000
m)cheques issued to creditors returned unpaid 500
n)closing debtors 8000
o)closing creditors 5000
18. On 01.01.2008 the mysore colliers Ltd. Leased a piece of land for minimum rent of
rs.2000 in the first year, rs.4000 in the second year and thereafter rs.6000PA merging into a
Royalty of 25 paise per ton with power to recoup short workings over the first three years
only .the annual output for the four years ending with 31 december,2011 was
2000,12000,32000and 48000 tons respectively .
Show how these accounts would appear in the books of mysore colliers Ltd.
Directorate Of Technical Education Karnataka State Page 11
MODEL QUESTION BANK
DIPLOMA MODERN OFFICE MANAGEMENT
VI Semester
Course title: APPLICATION AND PRACTICE OF FINANCIAL ACCOUNTING - II
REMEMBERING:
1.Narrate the objectives of single entry system into double entry system ?
2.state the merits and de-merits of single entry system?
UNDERSTANDING
APPLICATION
CO2
REMEMBERING
UNDERSTANDING
APPLICATION
CO3:
REMEMBERING
UNDERSTANDING
APPLICATION
CO4:
REMEMBERING
UNDERSTANDING
Directorate Of Technical Education Karnataka State Page 12
APPLICATION
CO5:
REMEMBERING
UNDERSTANDING
APPLICATION
CO6:
REMEMBERING
UNDERSTANDING
APPLICATION
-
Directorate Of Technical Education Karnataka State Page 1
Course Title: MODERN OFFICE MANAGEMENT
Credits (L:T:P) : 4:0:0 Total Contact Hours: 52 Course Code: 15MM63T
Type of Course: Lectures,
Self Study & Assignment Credit :04 Core/ Elective: Core
PREREQUISITE: Basic Knowledge of the General Management.
Course Objectives: The students shall be able to:
1 Apply their minds to enter into the arena of Modern Office.
2) Apply their minds to enter into the arena of Modern Office Management & Office
Organization Structures.
3) Apply their minds to know the Design of Office Layout, Office Accommodation and
prevailing Environment in and around the Office.
4) Apply their minds to become familiarized with the application of Office Furniture and Office
Correspondence.
5) Apply their minds to know the ways and means of Record Administration in the Modern
Office.
6) Apply their minds to become well versed with the use of Office Automation in Liberalization,
Privatization and Globalization. At the end of the course the students should be able to:
COURSE OUTCOME CL Linked
PO
Teaching
Hours
CO1 Assess the Significance of the
application of Modern Office in
various activities/functions. U/A 1,2,3,9 08
CO2 Identify the functions of Modern
Office Management and Office
Structures. A 1,2,3,4,9 09
CO3 Design the office layout, office
accommodation and provide good
environment in the office. A 1,2,4,9, 09
CO4 Assess the uses of Office Furniture
and Office Correspondence. U/A 1,2,3 09
CO5 Arrive at the ways and means of
maintaining Record Administration in
the Offices. A 1,2,6,7 08
CO6 Maintain the application of Office
Automation to the fullest extent. A 1,2,6, 06
COURSE WITH PROGRAM OUTCOMES LEVEL MAPPING:
COURSE PROGRAMME OUTCOMES
1 2 3 4 5 6 7 8 9 10
Modern Office
Management 3 3 2 3 0 1 0 0 3 0
Directorate Of Technical Education Karnataka State Page 2
COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE
UNIT 1: INTRODUCTION OF MODERN OFFICE:
Meaning – Functions – Activities of Modern Office – Relation of Modern Office with
Other Departments – Importance of Modern Office – Challenges before the Modern
Offices.
08 Hours
UNIT 2: MODERN OFFICE MANAGEMENT AND ORGANISATION
Meaning - Functions of office Management – Meaning - Qualifications – Qualities –
Functions - Importance – Responsibilities of Office Manager - Meaning of Office
Organization – Principles – Forms of Office Organization Structure – Meaning – Features
–Types - Merits – Demerits of Line Organization, Functional Organization and Line &
Staff Organization - Meaning – Contents – Types – Merits – Demerits of Organization
Chart.
09 Hours
UNIT 3: OFFICE ACCOMODATION, LAYOUT & ENVIRONMENT:
Meaning – Principles of Office Accommodation – Meaning – Importance – Principles –
Merits of Office Layout - Meaning – Merits – Demerits of Open Offices and Private
Unit
No
Unit Name Hour
Questions to be
set for
(5marks )
PART - A
Questions to
be set for
(10marks)
PART - B
Marks
weight
age
(%)
R U A R U A
1
INTRODUCTION AND
OVERVIEW OF MODERN
OFFICE 08 1 - - -
- 1 10.34
2
MODERN OFFICE
MANAGEMENT AND
ORGANISATION 09 -
1
1 - 1 1
20.69
3 OFFICE ACCOMODATION,
LAYOUT & ENVIRONMENT 09 1
1
- - 1 1
20.69
4 OFFICE FURNITURE AND
CORRESPONDENCE 09 -
1
1 - 1 1
20.69
5 RECORD ADMINISTRATION 08 1 -
- - 1 1
17.25
6 OFFICE AUTOMATION: 06 1
-
- 1 -
10.34
INTERNAL ASSESSMENT TESTS 03
Total 52 09(45marks)
10(100
marks) 100.00
Directorate Of Technical Education Karnataka State Page 3
Offices – Meaning – Physical Conditions of Office Environment (Lighting, Ventilation,
Interior Decoration & Furnishing, Freedom from Noise and Dust, Safety, Sanitary
Arrangements, Security and Secrecy).
09 Hours
UNIT 4: OFFICE FURNITURE AND CORRESPONDENCE:
Concept - Factors in Choosing Office Furniture – Consideration of Principles in Selecting
Office Furniture – Different Types of Furniture – Meaning &Types of Correspondence –
Meaning – Merits – Demerits of Centralized and Decentralized Correspondence –
Various Methods of Handling the Inward Mail.
09 Hours
UNIT 5: RECORD ADMINISTRATION:
Meaning – Kinds – Importance of Records – Meaning – Objects – Principles – Essentials
of Records Management – Meaning – Functions - Merits of Filing – Essentials of Good
Filing System – Methods of Classification of Files – Meaning – Objects of Indexing –
Essentials and Advantages of Good System of Indexing –Methods of Indexing.
08 Hours
UNIT 6: OFFICE AUTOMATION:
Meaning – Characteristics – Merits – Demerits and Suitability of Office Automation ––
Consideration of Factors in Selecting Office Machines and Other Office Appliances – A
Brief Description of Utility of Office Machines and Other Office Appliances.
06 Hours
TEXT BOOKS FOR REFERENCES:
1. Office Management by R.S.N.PILLAI & BAGAVATHI, S.CHAND Publication
2. Office Management by S.P.Arora
3. Office Management by S.P.Gupta
Directorate Of Technical Education Karnataka State Page 4
MODEL OF RUBRICS FOR ASSESSING STUDENT ACTIVITY:
FORMAT FOR STUDENT ACTIVITY ASSESSMENT
DIMENSION Unsatisfactory
1 Developing
2 Satisfactory
3 Good
4
Exemplary 5
Score
Collection of
data
Does not
collect any
information
relating to the
topic
Collects
very limited
information;
some relate
to the topic
Collects
some basic
information;
refer to the
topic
Collects
relevant
information;
concerned
to the topic
Collects a
great deal of
information;
all refer to
the topic
3
Fulfill team’s
roles & duties
Does not
perform any
duties assigned
to the team
role
Performs
very little
duties
Performs
nearly all
duties
Performs all
duties
Performs all
duties of
assigned
team roles
with
presentation
4
Shares work
equally
Always relies
on others to do
the work
Rarely does
the assigned
work; often
needs
reminding
Usually
does the
assigned
work; rarely
needs
reminding
Does the
assigned job
without
having to be
reminded.
Always
does the
assigned
work
without
having to be
reminded
and on
given time
frame
3
Listen to
other Team
mates
Is always
talking; never
allows anyone
else to speak
Usually
does most
of the
talking;
rarely
allows
others to
speak
Listens, but
sometimes
talk too
much
Listens and
contributes
to the
relevant
topic
Listens and
contributes
precisely to
the relevant
topic and
exhibit
leadership
qualities
3
TOTAL
13/4=
3.25=
4
*All student activities should be done in a group of 4-5 students with a team leader.
Directorate Of Technical Education Karnataka State Page 5
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What
To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Theory)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE
IA Test S
TU
DE
NT
S
3 Tests
(Average of 3
tests will be
Taken)
20 Blue Books 1 – 6
Assign
ment
Assignment 05 Assignment 1 – 6
Total 25
SEE End Exam End of Course 100 Answer
Script 1 – 6
Indirect
Assessment
Method
Student Feedback Middle of the
Course
-NA-
Feed Back
Forms
1 – 6 delivery
of the Course
End of Course
Survey End of Course Questionnaire
Effectiveness of
delivery of
Instruction and
assessment methods *CIE – Continuous Internal Evaluation *SEE – Semester End Examination
Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded
off to the next higher digit. Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
1. Blue books ( 20 marks) 2. Student suggested activities report for 5 marks evaluated through appropriate rubrics. 3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment
Methods.
Directorate Of Technical Education Karnataka State Page 6
MODEL QUESTION PAPER (CIE)
Test/Date and
Time Semester/year Course/Course Code
Max
Marks
Ex: I test/6 th
weak
of Sem 10-11 Am
VI SEM MODERN OFFICE
MANAGEMENT 20
Year: 2017-18 Course code:15MM63T
Name of Course coordinator :
Units:1,2 Co: 1,2
Note: Answer all questions
Question
no Question CL CO PO
1
Define and Explain the Meaning of ‘Modern Office’.
U 1 1,2
2
Suggest what are the Principles are to be Selecting in Office
Furniture?
OR
Identify various factors are to be considered while choosing Office
Furniture.
A 1 1,2
3
Briefly explain Merits and Demerits of Open Offices.
U 2 1,2
4
List out the merits and demerits of Decentralized Correspondence.
OR
What do u mean by Automation? Explain the characteristics of
Office Automation.
U 2 1,2
Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
4. Blue books ( 20 marks)
5. Student suggested activities report for 5 marks and should be assessed on RUBRICS
3. Student feedback on course regarding Effectiveness of Delivery of instructions &
Assessment Methods.
Directorate Of Technical Education Karnataka State Page 7
GOVERNMENT OF KARNATAKA
DEPARTMENT OF TECHNICAL EDUCATION BOARD OF TECHNICAL EXAMINATIONS
DIPLOMA IN MODERN OFFICE MANAGEMENT MODEL QUESTION PAPER
15MM63T - MODERN OFFICE MANAGEMENT (MOM)
Time: 3 Hours Max.Marks: 100
Instruction: 1) Answer any Six questions from PART-A each question carry FIVE marks.
2) Answer any Seven questions from PART-Beach question carry TEN marks.
PART –A
1. Describe the Basic Functions of ‘Modern Office’.
2. State the merits and demerits of Line Organization structure.
3. Describe the Merits of Good Office Layout.
4. List out the Factors to be considered while choosing Office Furniture?
5. Enumerate the Objects of ‘Records Management’?
6. Elucidate the Essentials of a Good System of Indexing?
7. Explain the Objectives of Indexing?
8. List out the Merits and Demerits of Office Automation.
9. List out the factors to be considered for Selecting Office Machines?
PART-B
10. Explain the concept of ‘Modern Office’ and describe the importance of Modern office.
11. State the meaning of Functional Organization and Mention its merits and demerits.
12. Describe the Qualities and Responsibilities of Office Manager?
13. Explain the Merits and Demerits of Open Offices.
14. Describe various Physical Conditions to be provided for sound
Office Environment.
15. Explain the different types of Furniture used in Modern Offices.
16. Describe the Merits and Demerits of Centralized Correspondence.
17. Explain the various methods of Handling the Inward Mail.
18. Briefly describe the Advantages of Office Automation.
******
Directorate Of Technical Education Karnataka State Page 8
MODEL QUESTION BANK
DIPLOMA MODERN OFFICE MANAGEMENT
VI Semester
Course title: MODERN OFFICE MANAGEMENT
REMEMBERING: 1. Describe the Relation of Modern Office with
that of Other Departments.
UNDERSTANDING:1. Explain various activities of Modern Offices.
2.Explain the importance of Modern Office.
APPLICATION:1. Explain briefly various Challenges before the Modern Offices.
CO2
REMEMBERING: 1. Write the meaning of Office Organization and List out the features of Functional
Organization.
2. Briefly explain the Functions of Office Manager.
UNDERSTANDING:
APPLICATION: 1. Explain the importance of office manager.
2. State the Merits and Demerits of Organizational Chart.
3. Explain the Merits and Demerits of Line and Staff Organization.
CO3:
REMEMBERING:
1) Explain the Meaning of Office Accommodation.
2) Define Office Layout.
3) List out the physical conditions of Office environment.
4) Define open and private office.
5) Explain lighting in office.
UNDERSTANDING:
1) Explain the Merits and Demerits of Office layout.
2) Explain the merits and demerits of Open office and private Office.
3) Define Importance of Office Layout.
4) Explain about the furniture used in office.
5) State the merits and demerits of Line Organization structure
APPLICATION:
1) Describe the principles and importance of Office Layout.
2) Describe various Physical Conditions to be provided for sound Office Environment.
Directorate Of Technical Education Karnataka State Page 9
3) Describe the Basic Functions of ‘Modern Office’.
CO4:
REMEMBERING:
1) Explain the different types of Furniture used in Modern Offices
2) Define Centralized correspondence.
3) Define Decentralized correspondence.
UNDERSTANDING:
1) Explain the various methods of handling the inward mail.
2)
APPLICATION:
1) List out the points to be considered while selecting the office Furniture.
2) Describe the merits and demerits of Centralized and decentralized correspondence.
3)
CO5:
REMEMBERING:
1) Enumerate the Objects of ‘Records Management’.
2) Elucidate the Essentials of a Good System of Indexing.
3) Explain the Objectives of Indexing.
4) Explain the methods of classification of files.
UNDERSTANDING:
1) Define the importance of Record Management.
2) Describe the meaning and functions of Filing system.
3) Explain the objects of Indexing.
APPLICATION:
1)
CO6:
REMEMBERING:
1) List out the Merits and Demerits of Office Automation.
2) List out the factors to be considered for Selecting Office Machines
UNDERSTANDING:
1) Explain the Utility of Office Automations.
APPLICATION:
1) Briefly describe the Advantages of Office Automation
2) Explain in detail considering the factors in selecting office Automation.
Directorate Of Technical Education Karnataka State Page 10
Directorate Of Technical Education Karnataka State Page 1
Course Title: MARKETING AND SERVICES
MANAGEMENT
Credits (L:T:P) : 4:0:0 Total Contact Hours: 52 Course Code:
15MM64A
Type of Course: Lectures,
Self Study & Assignment Credit :04
Core/ Elective:
Elective
PREREQUISITES: Knowledge of Management:
Course Objectives: The students shall be able to:
1) Explain the Nature and Scope of Modern Marketing in Liberalization Privatization
and Globalization.
2) Explain and analyze the prevailing Marketing Environment.
3) Describe the various intricacies involved in Marketing Mix.
4) Explain the Nature and Scope of Services Management.
5) Explain the Basic Concepts relating to Service Sector Management and describe the
application of Travel & Tourism Services, Health Care Services and Educational
Services to the Society at large.
At the end of the course the students should be able to:
COURSE OUTCOME CL Linked
PO
Teaching
Hours
CO1 Assess the Significance of the
application of Modern Marketing. U/A 1,2,3,9 10
CO2 Identify the prevailing Marketing
Environment in and around the
Society. A 1,2,3,4,9 10
CO3 Understand the implications involved
in Marketing Mix. A 1,2,4,9, 10
CO4 Understand the Role played by the
Services Management. U/A 1,2,3 10
CO5 Visualize the Role played by the
Service Sector Management to ensure
Egalitarian Society. A 1,2,6,7 09
COURSE WITH PROGRAM OUTCOMES LEVEL MAPPING:
COURSE PROGRAMME OUTCOMES
1 2 3 4 5 6 7 8 9 10
Marketing and
Service
Management 3 3 2 3 0 1 0 0 3 0
Directorate Of Technical Education Karnataka State Page 2
COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE
UNIT I: INTRODUCTION TO MARKETING:
Definition - Meaning - Goals – Concepts of Marketing – Approaches to Marketing –
Functions of Marketing. Recent Trends in Marketing - E-Business – Tele-Marketing –
M-Business – Green Marketing – Retailing - Relationship Marketing – Customer
Relationship Management.
10 Hours
UNIT 2: MARKETING ENVIRONMENT:
Meaning – Demographic - Economic – Natural – Technological – Political – Legal –
Socio-Cultural Environment - Market Segmentation and Consumer Behavior -
Definition - Meaning - Bases - Market Segmentation – Consumer Behavior – Factors
influencing Consumer Behavior.
10 Hours
UNIT 3: MARKETING MIX:
Meaning – Elements – Product – Product mix, Product line – Product Life Cycle –
Product Planning – New Product Development – Branding - Packing and Packaging.
Pricing – Factors Influencing Pricing, Methods of Pricing – Meaning of Pricing Policy–
Physical Distribution – Meaning - Factors Affecting Channels - Types of Marketing
Channels – Meaning - Significance of Promotion – Personal Selling and Advertising.
Unit
No
Unit Name Hour
Questions to be
set for
(5marks )
PART - A
Questions to
be set for
(10marks)
PART - B
Marks
weight
age
(%)
R U A R U A
1 INTRODUCTION TO
MARKETING 10 1 - - -
- 1 10.34
2 MARKETING
ENVIRONMENT 10 -
1
1 - 1 1
20.69
3 MARKETING MIX 10 1
1
- - 1 1
20.69
4 INTRODUCTION TO
SERVICES MANAGEMENT 10 -
1
1 - 1 1
20.69
5 SERVICE SECTOR
MANAGEMENT 09 1
-
- - 1 1
17.25
INTERNAL ASSESSMENT TESTS 03 - - -
- - -
-
Total 52 09(45marks)
10(100
marks) 100.00
Directorate Of Technical Education Karnataka State Page 3
10 Hours
UNIT 4: INTRODUCTION TO SERVICES MANAGEMENT:
Meaning – Characteristics – Classification of Services – Marketing Mix in Service
Industry – Growth of Service Sector in India - Service Processes – Designing the
Service Process – Service Blueprint – Back Office & Front Office Process.
10 Hours
UNIT 5: SERVICE SECTOR MANAGEMENT:
Tourism and Travel Services – Concept – Nature - Significance – Marketing of Health
Care Services – Concept - Nature - Importance – Marketing of Educational Services.
09 Hours
SKILL DEVELOPMENT:
Identify the product of your choice and describe in which stage of the product life cycle
it is positioned.
Suggest strategies for development of a new product.
Study of Consumer Behavior for a product of your choice.
Develop an Advertisement copy for a product.
Prepare a chart for distribution network for different products.
TEXT BOOKS FOR REFERENCES:
1. Dr. Shajahan. S; Service Marketing (Concept, Practices & Cases);
Himalaya Publishing House; Mumbai; First Edition – Financial Service in
India.
2. Philip Kotler - Marketing Management, PHI
3. Rekha. M.P. & Vibha V – Marketing & Services Mgt – VBH.
4. Sunil B. Rao - Marketing & Services Mgt – HPH.
5. Dr. Alice Mani: Marketing & Services Management, SBH.
6. J.C. Gandhi - Marketing Management, TMH
7. Stanton W.J. etzal Michael & Walker, Fundamentals of Management, TMH
8. Jayachandran ; Marketing Management. Excel Books.
9. K. Venkatramana, Marketing Management, SHBP.
10. P N Reddy & Appanniah, Essentials of Marketing Management, HPH
11. Sontakki, Marketing Management, HPH
12. Cengiz Haksever etal – „Service Management and Operations‟; Pearson
Education.
13. Ramesh and Jayanthi Prasad : Marketing Management I.K. International
Publishers
14. K. Karunakaran; Marketing Management, HPH.
15. Davar: Marketing Management.
Directorate Of Technical Education Karnataka State Page 4
MODEL OF RUBRICS FOR ASSESSING STUDENT ACTIVITY:
FORMAT FOR STUDENT ACTIVITY ASSESSMENT
DIMENSION Unsatisfactory
1 Developing
2 Satisfactory
3 Good
4
Exemplary 5
Score
Collection of
data
Does not
collect any
information
relating to the
topic
Collects
very limited
information;
some relate
to the topic
Collects
some basic
information;
refer to the
topic
Collects
relevant
information;
concerned
to the topic
Collects a
great deal of
information;
all refer to
the topic
3
Fulfill team’s
roles & duties
Does not
perform any
duties assigned
to the team
role
Performs
very little
duties
Performs
nearly all
duties
Performs all
duties
Performs all
duties of
assigned
team roles
with
presentation
4
Shares work
equally
Always relies
on others to do
the work
Rarely does
the assigned
work; often
needs
reminding
Usually
does the
assigned
work; rarely
needs
reminding
Does the
assigned job
without
having to be
reminded.
Always
does the
assigned
work
without
having to be
reminded
and on
given time
frame
3
Listen to
other Team
mates
Is always
talking; never
allows anyone
else to speak
Usually
does most
of the
talking;
rarely
allows
others to
speak
Listens, but
sometimes
talk too
much
Listens and
contributes
to the
relevant
topic
Listens and
contributes
precisely to
the relevant
topic and
exhibit
leadership
qualities
3
TOTAL
13/4=
3.25=
4
*All student activities should be done in a group of 4-5 students with a team leader.
Directorate Of Technical Education Karnataka State Page 5
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What
To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Theory)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE
IA Test
ST
UD
EN
TS
3 Tests
(Average of 3
tests will be
Taken)
20 Blue Books 1 – 5
Assign
ment
Assignment 05 Assignment 1 – 5
Total 25
SEE End Exam End of Course 100 Answer
Script 1 – 5
Indirect
Assessment
Method
Student Feedback Middle of the
Course
-NA-
Feed Back
Forms
1 – 5 delivery
of the Course
End of Course
Survey End of Course Questionnaire
Effectiveness of
delivery of
Instruction and
assessment methods
*CIE – Continuous Internal Evaluation *SEE – Semester End Examination
Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be
rounded off to the next higher digit. Note to IA verifier: The following documents to be verified by CIE verifier at the end
of semester
1. Blue books ( 20 marks) 2. Student suggested activities report for 5 marks evaluated through appropriate rubrics. 3. Student feedback on course regarding Effectiveness of Delivery of instructions &
Assessment Methods.
Directorate Of Technical Education Karnataka State Page 6
MODEL QUESTION PAPER (CIE)
Test/Date and
Time Semester/year Course/Course Code
Max
Marks
Ex: I test/6 th
weak of Sem 10-
11 Am
VI SEM MARKETING AND
SERVICES
MANAGEMENT 20
Year: 2017-18 Course code:15MM64A
Name of Course coordinator :
Units:1,2 Co: 1,2
Note: Answer all questions
Question
no Question CL CO PO
1
Narrate the meaning of Tele Marketing and Green
Marketing. U 1 1,2
2
OR
A 1 1,2
3 U 2 1,2
4
OR
U 2 1,2
Note to IA verifier: The following documents to be verified by CIE verifier at the
end of semester
4. Blue books ( 20 marks)
5. Student suggested activities report for 5 marks and should be assessed on
RUBRICS
3. Student feedback on course regarding Effectiveness of Delivery of instructions
& Assessment Methods.
Directorate Of Technical Education Karnataka State Page 7
GOVERNMENT OF KARNATAKA
DEPARTMENT OF TECHNICAL EDUCATION BOARD OF TECHNICAL EXAMINATIONS
DIPLOMA IN BUSINESS ADMINISTRATION MODEL QUESTION PAPER
15MM64A - MARKETING AND SERVICES MANAGEMENT
Time: 3 Hours Max.Marks: 100
Instruction: 1) Part – A. Answer any SIX questions from a set of 9 Questions.
Each question carries 5 Marks.
2) Part – B. Answer any SEVEN questions from a set of 10 Questions.
Each question carries 10 Marks.
PART – A
(Answer any SIX Questions from this Section) 6 x 5=30 Marks
1. Narrate the meaning of Tele Marketing and Green Marketing.
2. Explain the Demographic Environment in Marketing.
3. Define Product. List out elements of Product.
4. State the Significance of promotion.
5. Mention the Essentials of packaging.
6. List out the Classification of Services.
7. Define Tourism. List out the Nature of Tourism.
8. Explain the concept of Health Care Services.
9. Explain the importance of Educational Services.
PART – B
(Answer any SEVEN Questions from this Section) 10 x 7 = 70
10. Explain the Functions of Marketing.
11. Explain the Bases of Market Segmentation.
12. Explain the stages of Product Life Cycle.
13. Explain the factors influencing in pricing.
14. Explain the types of Marketing Channels.
15. Define Service. Explain the Characteristics of Service.
16. Explain briefly Marketing Mix in Service Industry.
17. Mention the Role of Travel Services.
18. Explain the importance of Health Care Services.
************
Directorate Of Technical Education Karnataka State Page 8
MODEL QUESTION BANK
DIPLOMA MODERN OFFICE MANAGEMENT
VI Semester
Course title: MARKETING AND SERVICES MANAGEMENT
REMEMBERING:
1) Describe the meaning of Tele Marketing and Green Marketing.
2) Define Marketing. Explain the goals of marketing.
3) Identify the recent trends in Marketing
4) Define the meaning of Green Marketing.
5) Define M-Business.
UNDERSTANDING:
1) “Marketing information is life Blood of business” Discuss.
2) Write a short note on retailing.
3) Explain Customer Relationship Management
4) Explain the different Marketing concepts.
5) State the different models of E-Business.
APPLICATION:
1) Explain the Functions of Marketing.
2) Give a Classification of marketing functions, Briefly explain Marketing
Functions.
3) Explain the scope and importance of Marketing.
4) Explain in detail the recent trends in Marketing.
5) Explain the nature, scope and importance of Marketing.
CO2
REMEMBERING:
1) Define the meaning of Marketing Environment.
2) Explain the Demographic Environment in Marketing.
3) Define the social-cultural Environment.
4) Define Consumer Behaviour.
5) Explain Legal Environment.
UNDERSTANDING:
1) List out the salient features of Technological Environment.
2) Distinguish between micro and macro Marketing Environment.
3) Explain the nature of culture. Discuss why business should participate in
cultural affair.
4) Discuss the impact of legal Environment on business.
Directorate Of Technical Education Karnataka State Page 9
5) “Success and survival in marketing requires monitoring the environment”
Discuss
APPLICATION:
1) Analyse the external uncontrollable factors of Marketing Environment.
2) Analyse the internal controllable factors of Marketing Environment.
3) Explain the impact of Economic Environment on business.
4) Explain the influence of natural environment on the business.
5) List out the forces that impact the growth of technology.
CO3:
REMEMBERING:
1) Define Product. List out elements of Product.
2) State the Significance of promotion.
3) State product life cycle.
4) Define about Branding , packing and packaging.
5) Narrate about Pricing.
UNDERSTANDING:
1) Mention the Essentials of packaging.
2) Explain the Three dimensions product mix concept.
3) Explain the strategies which are adopted by companies in different stages of
product life cycle.
4) Explain the steps involved in the new product planning and development
process.
5) Explain the different pricing policies.
APPLICATION:
1) Explain the stages of Product Life Cycle.
2) Explain the factors influencing in pricing.
3) Explain the types of Marketing Channels.
4) State the important features of Product
5) Explain in detail the types of brands.
CO4:
REMEMBERING:
1) Define the meaning of Service Management.
2) Explain the concept of service and service management.
3) Explain the role of services in the economy.
4) Discuss customer loyalty.
5) Explain back office and Front office process.
UNDERSTANDING:
1) List out the Classification of Services.
2) Define Tourism. List out the Nature of Tourism.
Directorate Of Technical Education Karnataka State Page 10
3) Explain the concept of Health Care Services.
4) Explain Marketing mix in service industry.
5) Explain Service process and Service Blueprint.
APPLICATION:
1) Define Service. Explain the Characteristics of Service.
2) Explain briefly Marketing Mix in Service Industry.
3) Mention the Role of Travel Services.
4) Explain the importance of Health Care Services.
5) Explain the different types of Services.
CO5:
REMEMBERING:
1) Explain the importance of Educational Services
2) “Tourism Act as catalyst of an economy” Substantiate.
3) Explain Marketing Segmentation.
UNDERSTANDING:
1) Define the marketing of Healthcare Services.
2) List out the challenges faced by the service provider while pricing the tourist
services.
3) Write a note on evolution and growth of the Hotel industry.
4) Explain Travel and Travel services.
APPLICATION:
1) Mention the Role of Travel Services.
2) Explain the importance of Health Care Services.
3) Explain the product mix in tourism industry.
4) Discuss the marketing-mix of hospitality industry.
5) Discuss customer care in Hospitality industry.
Directorate Of Technical Education Karnataka State Page 1
Course Title: CORPORATE LAW AND SECRETARIAL PRACTICE
Credits (L:T:P) : 4:0:0 Total Contact Hours: 52 Course Code: 15MM64B
Type of Course: Lectures,
Self Study & Assignment Credit :04
Core/ Elective:
ELECTIVE
PREREQUISITES: Knowledge of Business Studies and the Law:
Course Objectives: The students shall be able to:
1 Apply their minds to have a bird’s eye view of the Company Secretary.
2) Identify the various stages involved in the Formation of Joint Stock Companies.
3) Identify the various Documents required to bring the Company into Existence.
4) Enumerate the Mode and Method of Appointment/Removal/Powers/Duties of Directors in
Corporate Governance.
5) Identify the various Statutory Provisions to be complied with in conducting various types of
Company Meetings.
6) Know the process of Winding up of Joint Stock Companies. At the end of the course the students should be able to:
COURSE OUTCOME CL Linked
PO
Teaching
Hours
CO1
Assess the Significance of the
Company Secretary in looking after
the day-to-day affairs of Corporate
Entities.
U/A 1,2,3,9 08
CO2 Note down the various stages
involved in the Formation of Joint
Stock Companies. A 1,2,3,4,9 09
CO3 Prepare various documents required
for bringing the Company into force. A 1,2,4,9, 09
CO4
Elucidate the method and mode of
appointment of Directors and to
identify their duties and
responsibilities in the Corporate
Governance.
U/A 1,2,3 09
CO5 Comply with the Legal Requirements
of conducting different types of
Company Meetings. A 1,2,6,7 08
CO6 Familiarize with the process of
Winding up of the Joint Stock
Companies. A 1,2,6, 06
COURSE WITH PROGRAM OUTCOMES LEVEL MAPPING:
COURSE PROGRAMME OUTCOMES
1 2 3 4 5 6 7 8 9 10
Corporate Law
and Secretarial
Practice 3 3 2 3 0 1 0 0 3 0
Directorate Of Technical Education Karnataka State Page 2
COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE
UNIT 1: COMPANY SECRETARY:
Definition – Meaning – Importance - Qualifications – Qualities – Duties and
Responsibilities – Appointment – Dismissal – Rights and Powers – Legal Position of
Company Secretary.
08 Hours
UNIT 2: COMPANY FORMATION:
Meaning – Stages in the Formation of Joint Stock Company – Secretarial Duties and
Procedures involved in the Formation of Joint Stock Companies.
09 Hours
UNIT 3: CORPORATE DOCUMENTS:
MEMORANDUM OF ASSOCIATION: Meaning – Clauses
ARTICLES OF ASSOCIATION: Meaning – Clauses – ‘Memorandum’ versus
‘Articles’
PROSPECTUS: Meaning – Objects – Contents – Mis-statements in Prospectus –
Liability of Mis-statements in the Prospectus.
Unit
No
Unit Name Hour
Questions to be
set for
(5marks )
PART - A
Questions to
be set for
(10marks)
PART - B
Marks
weight
age
(%)
R U A R U A
1 COMPANY SECRETARY 08 1 - - - - 1
10.34
2 COMPANY FORMATION 09 -
1
1 - 1 1
20.69
3 COMPANY DOCUMENTS 09 1
1
- - 1 1
20.69
4 CORPORATE GOVERNANCE 09 -
1
1 - 1 1
20.69
5 COMPANY MEETINGS 08 1 -
- - 1 1
17.25
6 WINDING UP OF CORPORATE
ENTITIES 06 1
-
- 1 -
10.34
INTERNAL ASSESSMENT TESTS 03 - - -
- - -
-
Total 52 09(45marks)
10(100
marks) 100.00
Directorate Of Technical Education Karnataka State Page 3
09 Hours
UNIT 4: CORPORATE GOVERNANCE:
Director(s) – Meaning – Qualifications – Disqualifications – Methods of Appointment –
Removal of Directors – Powers of Directors – Remuneration – Duties of Directors –
Managing Director – Whole Time Director – Managing Director versus Whole Time
Director.
09 Hours
UNIT 5: COMPANY MEETINGS:
Meeting – Meaning – Essentials of a Valid Meeting – Important Legal Provisions
applicable to Statutory Meeting, Annual General Meeting, Extraordinary General
Meeting and Meetings of Board of Directors – Secretarial Duties involved in these
Meetings.
08 Hours
UNIT 6: WINDING UP OF CORPORATE ENTITIES:
Winding up of Company – Meaning – Reasons – Methods of Winding Up – Members
Voluntary Winding Up versus Creditors Voluntary Winding Up – Winding up versus
Dissolution
06 Hours
BOOKS RECOMMENDED:
1. Principles of Company Law by M.C.Shukla and Gulshan
2. Company Law and Secretarial Practice by N.D.Kapoor
3. Improve your Secretarial Skills by E.Krishna Murthy – S.Chand & Company
4. A Textbook of Company Law by R.S.N.Pillai & Bhagavathi – S.Chand & Company
5. Company Law and Secretarial Practice by S.C.Kuchchal
6. Essentials of Company Law and Secretarial Practice by Dr.P.N.Reddy
Directorate Of Technical Education Karnataka State Page 4
MODEL OF RUBRICS FOR ASSESSING STUDENT ACTIVITY:
FORMAT FOR STUDENT ACTIVITY ASSESSMENT
DIMENSION Unsatisfactory
1 Developing
2 Satisfactory
3 Good
4
Exemplary 5
Score
Collection of
data
Does not
collect any
information
relating to the
topic
Collects
very limited
information;
some relate
to the topic
Collects
some basic
information;
refer to the
topic
Collects
relevant
information;
concerned
to the topic
Collects a
great deal of
information;
all refer to
the topic
3
Fulfill team’s
roles & duties
Does not
perform any
duties assigned
to the team
role
Performs
very little
duties
Performs
nearly all
duties
Performs all
duties
Performs all
duties of
assigned
team roles
with
presentation
4
Shares work
equally
Always relies
on others to do
the work
Rarely does
the assigned
work; often
needs
reminding
Usually
does the
assigned
work; rarely
needs
reminding
Does the
assigned job
without
having to be
reminded.
Always
does the
assigned
work
without
having to be
reminded
and on
given time
frame
3
Listen to
other Team
mates
Is always
talking; never
allows anyone
else to speak
Usually
does most
of the
talking;
rarely
allows
others to
speak
Listens, but
sometimes
talk too
much
Listens and
contributes
to the
relevant
topic
Listens and
contributes
precisely to
the relevant
topic and
exhibit
leadership
qualities
3
TOTAL
13/4=
3.25=
4
*All student activities should be done in a group of 4-5 students with a team leader.
Directorate Of Technical Education Karnataka State Page 5
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What
To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Theory)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE
IA Test
ST
UD
EN
TS
3 Tests
(Average of 3
tests will be
Taken)
20 Blue Books 1 – 6
Assign
ment
Assignment 05 Assignment 1 – 6
Total 25
SEE End Exam End of Course 100 Answer
Script 1 – 6
Indirect
Assessment
Method
Student Feedback Middle of the
Course
-NA-
Feed Back
Forms
1 – 6 delivery
of the Course
End of Course
Survey End of Course Questionnaire
Effectiveness of
delivery of
Instruction and
assessment methods *CIE – Continuous Internal Evaluation *SEE – Semester End Examination
Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded
off to the next higher digit. Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
1. Blue books ( 20 marks) 2. Student suggested activities report for 5 marks evaluated through appropriate rubrics. 3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment
Methods.
Directorate Of Technical Education Karnataka State Page 6
MODEL QUESTION PAPER (CIE)
Test/Date and
Time Semester/year Course/Course Code
Max
Marks
Ex: I test/6th
weak
of Sem 10-11 Am
VI SEM CORPORATE LAW AND
SECRETARIAL PRACTICE 20
Year: 2017-18 Course code:15MM64B
Name of Course coordinator : Units:1,2 Co: 1,2
Note: Answer all questions
Question
no Question CL CO PO
1 Define and explain the meaning of Company Secretary. U 1 1,2
2
Suggest Secretarial Duties involved in the Capital Subscription
stage of Company Formation.
OR
Identify various stages involved in the Formation of a Public
Company.
A 1 1,2
3 Briefly explain the clauses of Memorandum of Association. U 2 1,2
4
List out the Secretarial Duties involved in Conducting Annual
General Meeting of a Company.
OR
What do you mean by ‘Meeting’? Briefly explain the Important
Legal Provisions pertaining to Holding of Statutory Meeting of a
Company.
U 2 1,2
Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
4. Blue books ( 20 marks)
5. Student suggested activities report for 5 marks and should be assessed on RUBRICS
3. Student feedback on course regarding Effectiveness of Delivery of instructions &
Assessment Methods.
Directorate Of Technical Education Karnataka State Page 7
MODEL QUESTION PAPER
DIPLOMA MODERN OFFICE MANAGEMENT
VI Semester
Course title: CORPORATE LAW AND SECRETARIAL PRACTICE PART-A
1. Briefly explain the Importance of ‘Company Secretary’?
2. Explain the Dismissal of Company Secretary from Service?
3. Briefly describe various stages involved in the Formation
of a Public Company.
4. Briefly describe various Clauses of Memorandum of Association of a Company.
5. Explain the Liability of Mis-statements in the Prospectus.
6. Mention the Qualifications and Disqualifications of Directors?
7. Distinguish between Managing Director and Whole Time Director.
8. Briefly describe the Essentials of a Valid Meeting.
9. List out the reasons for Winding up of Companies?
PART-B
10. Define the ‘Company Secretary’. State the Duties and Responsibility of Company
Secretary.
Directorate Of Technical Education Karnataka State Page 8
11. Explain the concept of Formation of a Joint Stock Company and the Secretarial Duties
involved in the Capital Subscription stage of Companies.
12. Explain the Secretarial Duties involved in the Promotion stage of Companies.
13. Write down the meaning of ‘Memorandum of Association’? Distinguish between
Memorandum of Association and Articles of Association.
14. Narrate the concept of ‘Prospectus ‘and describe the Legal Requirements to be fulfilled
while Issuing of Prospectus.
15. Write down the meaning of ‘Director’ and describe the Duties of Directors.
16. Explain the methods of Appointment of Director.
17. Enumerate the meaning of ‘Meeting’ and explain the Important Legal Provisions pertaining
to Holding of Statutory Meeting of a Company.
18. Elucidate the meaning of ‘Annual General Meeting’ of a Company and describe the
Secretarial Duties involved in Conducting Annual General Meeting of a Company.
*************
MODEL QUESTION BANK
DIPLOMA MODERN OFFICE MANAGEMENT
VI Semester
Course title: CORPORATE LAW AND SECRETARIAL PRACTICE
REMEMBERING:1. Define and Explain Company Secretary.
2. Briefly explain the Importance of ‘Company Secretary’.
3.How is ‘Company Secretary’ Dismissed from Service?
UNDERSTANDING:1. Briefly describe the Legal Position of ‘Company Secretary’.
APPLICATION: 1. Explain the Duties and Responsibility of Company Secretary.
2. Mention the Rights and Power of Company Secretary.
3. Explain the Responsibility of Company Secretary.
CO2
REMEMBERING: 1. What do you understand by Formation of a Joint Stock Company?
UNDERSTANDING: 1. Briefly describe various stages involved in the Formation
of a Public Company.
APPLICATION: 1. Explain the Secretarial Duties involved in the Capital
Subscription stage of Companies.
Directorate Of Technical Education Karnataka State Page 9
2. Explain the Secretarial Duties involved in the Promotion stage of Companies.
CO3:
REMEMBERING: 1. Define and Explain the Articles of Association.
2. What do you understand by ‘Memorandum of Association’?
UNDERSTANDING:1. Briefly describe various Clauses of Memorandum
of Association of a Company .
2. Mention the Objectives of Issuing ‘Prospectus’?
. 3. Explain the Liability of Mis-statements in the Prospectus.
4. State the any ten contents in Prospectus.
APPLICATION: 1. Explain the Distinguish between Memorandum of Association
And Articles of Association.
2. Define ‘Prospectus’. Briefly describe the Legal
Requirements to be fulfilled in Issuing of Prospectus.
3. State the contents of Articles of Association.
CO4:
REMEMBERING:1. Explain the meaning of Director.
UNDERSTANDING:1. Mention the Qualifications and Disqualifications of Directors.
2. State the Distinguish between Managing Director
and Whole time Director.
3.Explain the methods of Removal of Director.
APPLICATION:1. Briefly describe the Duties and Powers of Directors.
2. Explain the methods of Appointment of Director.
CO5:
REMEMBERING: 1. Define and Explain the meaning of Meeting.
2.Explain the meaning of Statutory meeting and Annual General Meeting.
UNDERSTANDING:1. Briefly describe the Essentials of a Valid Meeting.
2. What are the Important Legal Provisions applicable to that
of Holding Annual General Meeting of a Company.
APPLICATION:1. What do you mean by a ‘Meeting’? Briefly explain the Important
Legal Provisions pertaining to Holding of Statutory Meeting of a
Company.
2. Define ‘Annual General Meeting’ of a Company? Briefly describe the Secretarial
Duties involved in Conducting Annual General Meeting of a Company.
Directorate Of Technical Education Karnataka State Page 10
3. Briefly describe the Secretarial Duties involved in Conducting Extraordinary
General Meeting of a Company.
CO6:
REMEMBERING: 1. What are the reasons for Winding up of Companies?
2. Narrate the meaning of Winding Up of Companies.
UNDERSTANDING:1. Distinguish between Winding Up and Dissolution of a Company.
APPLICATION: 1. Distinguish between ‘Members Voluntary Winding up’
and ‘Creditors Voluntary Winding up’ of a Company.
2. Explain the Methods of Winding Up of a Company.
Directorate of Technical Education Karnataka State 15MM65P Page 1
Government of Karnataka
Department of Technical Education
Board of Technical Examinations, Bangalore
Prerequisites: Zeal and Enthusiasm to explore new things by taking part in available
individual tasks in and outside industrial learning environment and acquire skills from
participation of such activities.
Course Objectives:
An In plant Training is a learning opportunity for students. Students should therefore
receive feedback on their performance so that they can grow and progress professionally. Overall
professional development of diploma Modern Office Management is the need of the day for
enabling them to sustain in Competitive LPG environment.
COURSE OUTCOME
On successful completion of the course, the students would be able to:
Course Outcome CL Linked
PO
Allotted
hours
CO1
Get exposure to the Business and Management Environment and Recognize the requirement of Managerial Skills to cope up with the Modern Business scenario.
Application/Analysis/Innovation 2 to 10
4 Hrs/
Week
CO2
Identify Career Oriented paths available by taking into consideration the individual strengths and aptitudes and also Prepare a Report about the work experience in the Business.
Application/Analysis/Creativity
2 to 10
CO3
Communicate Effectively and Efficiently in a freelanced manner through presentation process.
Application/Analysis/Innovation 2 to 10
CO4
Enhance the Employability
Skills so as to increase his
ability to engage in life-long
learning and earning
activities.
Application/Analysis/Innovation 2 to 10
Course Title: INPLANT TRAINING (MOM STREAM)
Scheme (L:T:P) : 0:0:4 Total Contact Hours:
52
Course
Code:15MM65P
Type of Course:
Periodical Exposure and
working in Business &
Management Environment
Credit :02 Core/ Elective:
Core(practice)
CIE:25 Marks
Directorate of Technical Education Karnataka State 15MM65P Page 2
CO5
Demonstrate individual
confidence to handle various
Management Assignments
so as to face societal
challenges.
Application/Analysis/Creativity 2 to 10
CO6
Acquire the preliminary
training required to handle
On the Job and Off the Job
issues.
Application/Analysis/Creativity 2 to 10
TOTAL 52 Hours
SPECIAL NOTE: The alloted 52 Hours of INPLANT TRAINING Practical Subject
are not to be Counted for the WORKLOAD of the Teaching/Instructional Staff
COURSE-PO ATTAINMENT MATRIX Course Programme Outcomes
1 2 3 4 5 6 7 8 9 10
INPLANT TRAINING 0 3 3 3 3 3 3 3 3 3
Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed. Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO. If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3 If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2 If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1 If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.
1. In plant training: 52 HRS
A. Introduction
1. In-plant training means a Course of Training in any Industry or Business Establishment
undergone by the student while he is in the final year Diploma in Modern Office
Management in pursuance of MOU between an Industry/Business Unit and the Department of the concerned institute or Department can make necessary arrangements in the local vicinity Industries/Business Units with a view to expose their students to Industry/Business learning
environment.
2. Business/Industry means any Business or Industry in which any Commerce and Trade plays a
significant role.
3. The period of In-plant Training shall be maximum for a period of one Semester term for this
particular Subject. The students can be sent to the Business Entities/Industry for one day in a
week or for a fixed term, as the case may be .The period of training and other modalities shall
be decided by the respective Principal/HOD in consultation with local Business/Industry
Authorities.
B. The Business Undertakings/Industries where in plant training can be undergone:
The Guide allotted by the Institute/Department have the liberty to select any Business
Organization/Industry (Small/Medium/Large Scale) of local vicinity or nearby with the prior
approval of the Principal of the Institute. Structured training to be arranged by guide and
Directorate of Technical Education Karnataka State 15MM65P Page 3
report of the same shall be submitted by the individual student, to full fill their term work
activity.
C. Obligations to be fulfilled by the Students:
1. To learn his/her subject field in Business/Industry/Corporate Entities/MNC’s conscientiously
and diligently at his place of Training. 2. To carry out all the orders passed by the concerned authorities of the selected Organization. 3. To abide by the Rules and Regulations of the Business/Industry/Establishment in all matters
of the conduct and discipline is concerned. 4. The student are duty bound to maintain a Report of his work during the period of his In-plant
Training in a Proforma Annexure-1 5. They are required to complete their In-plant Training in a given period by the Institute. 6. During this period, they are required to become familiar with the Accounting/Office and
Administration related activities.
D. Monitoring of the In-Plant Training:
1. The Principal/HOD shall assign the task of Supervising and Monitoring the Activity of the
Group of the Students to any one of their Staff Members. 2. The Head of Department and other concerned Staff Members are duty bound to monitor the
progress of In-plant Training of the Students constantly in association with Business/Industry
Authorities. 3. Every student undergoing In-plant Training in the respective Branch of Study in any
Establishment shall be treated as a Trainee only. The provisions of any Law with respect to
Labour shall not apply to Trainees. 4. It is not statutory obligation on the part of the Business/Industry to Offer any Stipend to the
students who are undergoing In-plant Training. However, if the Business/Industry desirous to
offer Stipend, it shall be a Boon for the Students.
E. External practical examination
1. The Practical examination shall be conducted after Successful Completion of the In-Plant
Training .The Guiding Faculty/Other Staff Members shall be Internal Examiner and an External Examiner shall be appointed by the BTE. The assessment of the practical examination shall consists of
A. Seminar Performance B. Report of the Work Done during In-Plant Training. C. Assessment of the Term Work.(Annexure-1)
F.Scheme of valuation
1. CIE
SL No Particulars Marks
1 Involvement In - Plant Training 05
2 Assessment of the Report of the Work Done. 10
3 Seminar Performance 05
4 Viva – voce 05
TOTAL 25
Directorate of Technical Education Karnataka State 15MM65P Page 4
Course Assessment and Evaluation Scheme:
What To whom
When/Where
(Frequency in
the course)
Max
Marks
Evidence
collected
Course
outcomes
Dir
ect
Ass
ess
men
t
CIE IA Students
CIE 25 Report
(Annexure1) 1,2,3,4,5
Ind
irec
t
Ass
essm
en
t
Student Feedback
on course
Students
Middle of the
course Feedback forms
1,2,3 Delivery
of course
End of Course
Survey
End of the
course Questionnaires
1,2,3,
Effectiveness
of Delivery of
instructions &
Assessment
Methods
Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
1. Student activities report for 25 Marks
2. Student feedback on Course regarding Effectiveness of Delivery of instructions &
Assessment Methods.
Directorate of Technical Education Karnataka State 15MM65P Page 5
ANNEXURE1 (To be issued in the company’s Letterhead-Optional)
INPLANT TRAINING EVALUATION FORM FOR THE STUDENTS OF FINAL YEAR DIPLOMA IN ____________________ Date:
1. Name of the Student and Reg. No.-------------------------------------------------- 2. Father’s Name .-------------------------------------------------- 3. Branch . -------------------------------------------------- 4. In plant training Offered : From------------ To-----------------------
A. Evaluation of the Student may be done with the following letter grades.
The grade point for the letter grades is given below.
Grades A B C D
E
(low)
Points 5 4 3 2 1
B. Assessment parameters
Sl
NO Parameters
Grades
awarded
1 Knowledge Acquired During Internship
2 Ability to use Techniques and Methods
Appropriate for Assignments
3 Ability to Display the Technical Skills required
4 Ability to Organize, Classify and Deliver the job
5 Perseverance to Complete the job
6 Takes Initiative and Works with Minimal
Supervision
7 Attendance and Punctuality
8 Ability to Establish Positive Relationships with
the Managers and Peers
9 Personal Conduct and Behaviour
10 Ability to Cope Up with the Stressful Situations
Directorate of Technical Education Karnataka State 15MM65P Page 6
C. Department (s) / Section (s) where the in plant trainee was accommodated:
SL
NO
Department
(s)/Section(S) Type of Work
Period
From To
5. Areas where student excels:
6. Areas where student needs to improve:
7. Areas where student gained new skills, insights, values, confidence, etc.:
8. Did student demonstrate continued progress throughout the internship term?:
Directorate of Technical Education Karnataka State 15MM65P Page 7
9. Was student's academic preparation sufficient for this internship?
10. Additional comments or suggestions for the student? 11 Overall Evaluation of the in plant trainee
Performance Grade Awarded
Name / Signature of Officer In-charge (Training) :
Authorized Signatory :
ANNEXURE 2
Directorate of Technical Education Karnataka State 15MM65P Page 8
REPORT ON INPLANT TRAINING
FORMAT FOR PREPARATION OF TRAINING REPORT
(Four Weeks/Six Weeks/ Six Months)
ARRANGEMENT OF CONTENTS:
The sequence in which the training report material should be arranged and bound as
follows:
1. Cover Page
2. Inner Title Page (Same as cover page)
3. Certificate by Company/Industry/Institute
4. Acknowledgement
5. About Company/industry/institute
6. Table of Contents
7. List of Tables
8. List of Figures
9. Abbreviations and Nomenclature(If any)
10. Chapters
11. References
12. Data Sheet(If any)
13. Appendices ( If any)
The tables and figures shall be introduced in the appropriate places.
TYPING INSTRUCTIONS:
1. The In plant training report must be submitted in Two Copies (one for department and
2nd
for library) duly signed by the HOD. Students should also submit the soft copy on
CD in pdf format in the library.
2. The length of the training report may be about 40 to 50 page.
3. The training report shall be computer typed (English- British, Font -Times Roman,
Size-12 point) and printed on A4 size paper.
4. The training report shall be hard bound with cover page in Maroon color. The name of
the students, degree, duration of training period, institute name shall be printed in
Bold Black letters on the cover page
5. The training report shall be typed with 1.5 line spacing with a margin 3.5 cm on the
left, 2.5 cm on the top, and 1.25 cm on the right and at bottom. Every page in the
report must be numbered. The page numbering, starting from acknowledgements and
till the beginning of the introductory chapter, should be printed in small Roman
Directorate of Technical Education Karnataka State 15MM65P Page 9
numbers, i.e, i, ii, iii, iv...... The page number of the first page of each chapter should
not be printed (but must be accounted for). All page numbers from the second page
of each chapter should be printed using Arabic numerals, i.e. 2,3,4,5... All printed
page numbers should be located at the bottom centre of the page.
6. In the training report, the title page [Refer sample sheet (inner title pager)] should be
given first and printed in black letters.
7. The table of contents should list all headings and sub-headings. The title page and
certificates will not find a place among the items listed in the Table of Contents. One
and a half line spacing should be adopted for typing the matter under this head.
8. The list of tables should use exactly the same captions as they appear above the
tables in the text. One and a half spacing should be adopted for typing the matter
under this head.
9. The list of figures should use exactly the same captions as they appear below the
figures in the text. One and a half spacing should be adopted for typing the matter
under this head.
10. The list of symbols, abbreviation & nomenclature should be typed with one and a
half line spacing. Standard symbols, abbreviation etc should be used.
11. Training report should consist of following chapters.
a. Chapter 1- Introduction
b. Chapter 2- Details of department/Areas where the student undergone
training
(It will be divided into several chapters and each chapter should be numbered
separately. A chapter may be further divided into several divisions and sub-
divisions depending on the content
c. Chapter 3- PO/Skills attained by training.
d. Chapter 4- Conclusion by the student
Directorate Of Technical Education Karnataka State Page 10
APPENDIX-3 (INPLANT-TRAINING-TIME LINE)
SL.No TASK Responsibility END OF
V SEMESTER
Vacation in between V SEM-VI SEM /During the term VI
SEMESTER (Not less than 2 weeks continuously)/
During-VI SEMESTER
(Every Saturday in a week)
WEAKS /DAYS HOD
12 13 14 15 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
1 Seminar regarding In plant training
2 Batch formation &Guide allocation HOD
3 Identification of Factories Guide
4 Permission from Factory Authorities Students
5 Schedules of In plant training Students/Guide
6 INPLANT TRAINING Students/Guide
7 Review of Training by guide Students
8 Report submission Students/Guide
Directorate Of Technical Education Karnataka State Page 1
Course Title: PRACTICE OF CORPORATE GOVERNANCE
Credits (L:T:P) : 0:2:4 Total Contact Hours: 78 Course Code: 15MM66P
Type of Course: : Tutorial
and Practical’s Credit :03 Core/ Elective: Core
PREREQUISITES: Knowledge of Corporate Law and Secretarial Practice.
COURSE OBJECTIVES:
The Students shall be able to;
1. Draft the MOA and AOA of the Corporate Entities using imaginary data and figures.
2. Draft various Letters and Notices relating to the affairs of the Corporate Entities.
3. Draft the Notice and Agenda of the Meetings of the Corporate Entities.
4. Draft the Minutes of the Meetings of the Corporate Entities.
5. Draft the Ordinary/Special Resolution for transacting the various kinds of Business of
the Corporate Entities.
6. Draft the various Reports pertaining to the affairs of the Corporate Entities.
At the end of the course the students should be able to:
Course Outcome Experiment
linked
CL Linked PO Teaching
Hrs
CO1 Draft the MOA and AOA of
the Corporate Entities. Unit-I U 1,2,4,8,10 13
CO2
Draft the various Letters and
other Notices relating to the
affairs of the Corporate
Entities.
1,2,3,4 U/A 1,2,3,4,8,9,10 13
CO3 Draft the Notice and Agenda
of the Meetings of the
Corporate Entities. 5,6,7,8,910,11,12 U/A 1,2,3,4,8,9,10 13
CO4 Draft the Minutes of the
Meetings of the Corporate
Entities 13,14,15,16 U/A 1,2,3,4,8,9,10 13
CO5
Draft the Ordinary/Special
Resolution for transacting the
Business of the Corporate
Entities
13,14,15,16 U/A 1,2,3,4,8,9,10 12
CO6 Draft the various Reports
pertaining to the affairs of the
Corporate Entities 13,14,15,16 U/A 1,2,3,4,8,9,10 12
INTERNAL ASSESSMENT TESTS 02
Total sessions 78
Directorate Of Technical Education Karnataka State Page 2
Course-PO Attainment Matrix
Course
Programme Outcomes
1 2 3 4 5 6 7 8 9 10
PRACTICE OF THE
CORPORATE
GOVERNANCE
3 3 3 3 0 0 0 3 3 3
1. Drafting the Specimen of Memorandum of Association and Articles of Association
of Corporate Entities.
2. Drafting the Specimen of Letter of Allotment, Letter of Regret, Letter of
Renunciation and Other Notices relating to the Affairs of the Corporate Entities like
Warning Notice before Forfeiture of Shares and Final Notice for Forfeiture of
Shares.
3. Drafting the Specimen Notice and Agenda of Statutory Meeting, Annual General
Meeting, Extraordinary General Meeting and Board Meeting of Corporate Entities.
4. Drafting the Specimen Minutes of Statutory Meeting, Annual General Meeting,
Extraordinary General Meeting and Board Meeting of Corporate Entities.
5. Drafting the Specimen of Ordinary Resolution and Special Resolution for transacting
various Kinds of Business of Corporate Entities.
6. Drafting the Specimen of Auditors’ Report, Directors’ Report and Chairman’s’
Report of Corporate Entities.
INSTRUCTIONS TO BE COMPLIED WITH BY THE CANDIDATES FOR
SUBMITTING THE RECORD OR GRADED EXERCISES:
The Candidates of this particular Subject are instructed to submit the prepared
Record or Graded Exercises on all prescribed Topics to the Evaluator for the purpose of
Evaluation in the End Examination.
CRITICAL APPRAISAL OF THE PERFORMANCE OF THE CANDIDATES:
The concerned Guiding Faculty Members of this particular Subject are instructed
to Supervise and Review the Task of Submission of Record or Graded Exercises
Periodically and assess the performance of the Candidates from time to time.
SCHEME OF EVALUATION:
End Examination Marks: 50 marks
At the time of End Examination of this particular Subject, while submission of
the so prepared Record or Graded Exercises, the Evaluators of the Subject are to
evaluate the Performance of the Candidates strictly adhering to the following laid down
guidelines:
Directorate Of Technical Education Karnataka State Page 3
a) For Systematic and Schematic Presentation of Record or Graded Exercises,
Marks are to be awarded out of 10.
b) For Setting and Conduction of Written Test in the end Examination, a
Manuscript is to be prepared by the end Examiners consisting of 6
questions of 5 Marks each put together for 30 Marks within One Hour as
elucidated herein below:
(i) Drafting of Memorandum of Association or Articles
of Association of Corporate Entities.
(ii) Drafting the Specimen of Letter of
Allotment/Regret/Renunciation and other Notices
relating to the affairs of Corporate Entities.
(iii) Drafting the Specimen Notice and Agenda of the
Meetings of the Corporate Entities.
(iv) Drafting the Specimen Minutes of Meeting of the
Corporate Entities.
(v) Drafting the Specimen of Ordinary/Special
Resolution for transacting various kinds of Business
of the Corporate Entities.
(vi) Drafting the Specimen of simple
Auditors’/Directors’/Chairman’s Reports of the
Corporate Entities.
c) Finally, a Viva-voce is to be conducted by the end Examiners on the aforesaid
Contents for the purpose of assessing the overall performance of the Candidates.
For this purpose, Marks are to be awarded out of 10.
INTERNAL ASSESSMENT: 25 marks.
Internal Assessment Marks of this particular Subject are to be awarded strictly adhering
to the guidelines as enumerated herein under:
a) Two Internal Assessment Tests are to be conducted for 10 Marks each and the
Average Marks of the Two Tests is to be taken into account for awarding
Marks. i.e. out of 10 Marks.
b) For Record or Graded Exercises of this particular Subject, Marks are to be
awarded by the Internal Evaluators, out of 10 Marks.
c) For Assignment given to the Candidates, Marks are to be awarded out of 5 (for
this purpose, the BTE prescribed norms which are in force from time to time
are to be followed).
BOOKS RECOMMENDED:
1. Guide to Company Law Procedures by M.C.Bhandri
2. Company Administration and Meetings by Tuteja
3. Company Law and Secretarial Practice by S.C.Kucchal.
4. Company Law and Secretarial Practice by Tandon
5. Essential of Company Law and Secretarial Practice by Dr.P.N.Reddy and
H.R.Appannaiah.
Directorate Of Technical Education Karnataka State Page 4
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What
To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Prac)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE
IA Test S
TU
DE
NT
S
2 Tests
(Average of 2 tests
will be Taken)
10 Prac
Record 1 – 6
Assignment
Graded Exercises
Assignment
10
5 Blue
Book/Log
of Activity
1 – 6
Total 25
SEE End Exam End of Course 50 Answer
Script 1 – 6
Indirect
Assessment
Method
Student Feedback Middle of the
Course
-NA-
Feed Back
Forms
1 – 6 delivery of
the Course
End of Course
Survey End of Course
Questio
nnaire
Effectiveness of
delivery of
Instruction and
assessment methods
Questions for CIE and SEE will be designed to evaluate the various educational
components (Bloom’s taxonomy) such as:
Sl. No Bloom’s Category %
Weightage
Weightage 1 Remembrance 10
2 Understanding 30
3 Application 60
Directorate Of Technical Education Karnataka State Page 5
FORMAT FOR STUDENT ACTIVITY ASSESSMENT
DIMENSION Unsatisfactory
1 Developing
2 Satisfactory
3 Good
4
Exemplary 5
Score
Collection of
data
Does not
collect any
information
relating to the
topic
Collects
very limited
information;
some relate
to the topic
Collects
some basic
information;
refer to the
topic
Collects
relevant
information;
concerned
to the topic
Collects a
great deal of
information;
all refer to
the topic
3
Fulfill team’s
roles &
duties
Does not
perform any
duties assigned
to the team
role
Performs
very little
duties
Performs
nearly all
duties
Performs all
duties
Performs all
duties of
assigned
team roles
with
presentation
4
Shares work
equally
Always relies
on others to do
the work
Rarely does
the assigned
work; often
needs
reminding
Usually
does the
assigned
work; rarely
needs
reminding
Does the
assigned job
without
having to be
reminded.
Always
does the
assigned
work
without
having to be
reminded
and on
given time
frame
3
Listen to
other Team
mates
Is always
talking; never
allows anyone
else to speak
Usually
does most
of the
talking;
rarely
allows
others to
speak
Listens, but
sometimes
talk too
much
Listens and
contributes
to the
relevant
topic
Listens and
contributes
precisely to
the relevant
topic and
exhibit
leadership
qualities
3
TOTAL 13/4=3.25=4
*All student activities should be done in a group of 4-5 students with a team leader.
SCHEME OF EVALUATION AT THE SEE:
Sl.
NO. SCHEME
Max.
Marks
1 Practical Record 10
2 Written Test (SIX Questions to be given) 30
3 Viva voce 10
Total 50
Directorate Of Technical Education Karnataka State Page 1
Government of Karnataka
Department of Technical Education
Board of Technical Examinations, Bangalore
Prerequisites: Basic Knowledge of Theoretical Framework Acquired from the Previous
Semesters’ Studied Courses.
COURSE OBJECTIVES:
The Students shall be able to;
1. Conceive, Perceive an Idea of Designing, Analyzing and Executing the Identified Project.
2. Make use of the Latest Trends in the Fields of Business, Management and the Corporate World.
3. Assess the task of Completion and Execution of the Selected Project.
4. Draft the Rough Copies in the Preliminary Stage of preparing for the Project.
5. Enlarge the individual confidence to handle various Business and Management oriented
Assignments and enable them to get exposure to acquire the life leading skills to meet various
Societal challenges At the end of the course the students should be able to:
Course Outcome CL Linked PO Teaching
Hrs
CO1
Formulate various ideas in
designing, analyzing and
executing the selected Project.
Formulation/
Creation 1 to 10
78 HOURS
CO2
Apply the knowledge of latest
trends in the fields of Business
and Management in the
Corporate World and incorporate
the same in the finalization of the
Project Report.
Organization/
Tabulation
1 to 10
CO3
Compile the collected and
formulated data for execution of
the selected project.
Presentation/
Analysis 1 to 10
CO4
Prepare the Final documents on
the basis of the so prepared
Rough Copies in order to finalize
the project report on the selected
topic.
Interpretation 1 to 10
CO5
Enrich the experience in the
preparation of Project Report so
as to submit the same to the
concerned authorities/examiners
for final evaluation of the project
Evaluation 1 to 10
Course Title: PROJECT WORK - II ( MOM STREAM)
Scheme (L:T:P) : 0:2:4 Total Contact Hours: 78 Course Code:
15MM67P
Type of Course:
PRACTICAL Credit :03
Core
(Practice)
CIE- 25 Marks SEE- 50 Marks
Directorate Of Technical Education Karnataka State Page 2
report.
78
MAPPING COURSE OUTCOMES WITH PROGRAM OUTCOMES
Course
Programme Outcome
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10
Bas
ic
kn
ow
led
ge
Dis
cip
lin
e
kn
ow
led
ge
Ex
per
imen
ts a
nd
pra
ctic
e
En
gin
eeri
ng
To
ols
En
gin
eer
and
soci
ety
En
vir
on
men
t &
Su
stai
nab
ilit
y
Eth
ics
Ind
ivid
ual
an
d
Tea
m w
ork
Co
mm
un
icat
ion
Lif
e lo
ng
lear
nin
g
PROJECT
WORK - II 3 3 3 3 3 3 3 3 3 3
Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed. Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO. If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3 If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2 If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1 If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.
1. PROJECT WORK: 78 HRS
A. INTRODUCTION
The Objective of the Project Work is to enable the Students in convenient Groups of Minimum of 5
Students on a project involving theoretical and experimental studies related to the Branch of Study.
Every project work needs to have a Guide who is the Staff Member of the faculty of the Institution. Six
Contact Hours per Week shall be provided in the Time Table and the contact hours shall be utilized by
the students to receive the directions from the Guide regarding the completion of preparation of Project
Report for final Evaluation by the Examiners.
B. ROAD MAP FOR THE PROJECT
1. Carry out a Session or a Seminar from the ISTE Student Chapter coordinator/Programme
coordinator with the help of Innovation club / III Cell for directing the students to identify
project areas in different fields of activity.
2. Power point presentation in seminar should include detail description of project areas related to
Programme, Project report formats, Developing Personal Writing Skills.
3. The Students are at liberty to form a batch of not less than 5 to 8 Students and get registered with
project Coordinator/HOD at the end of V semester.
4. Students should take the approval from the Project Committee/Head of the Department for doing
the Project Work.
5. After approving the Registration of the Batch of Students, the same is to be published in
Departmental Notice Board along with the details of the Guide at the End of 5th
Semester.
6. All students need to finalize their Project work before the commencement of SEE of 5th
Semester.
7. The selected Project look like challenging and manageable within the available resources and
time.
Directorate Of Technical Education Karnataka State Page 3
8. The guide shall monitor the progress of the Project work done periodically for Internal
Assessment and it is to be finally evaluated out of 25 marks at the end of 5th
semester and out of
25 Marks at the end of 6th semester of the Programme.
9. The IA marks shall be evaluated based on Oral Presentation and Assessment by the Internal
Guide by keeping the Rubrics in the mind.
C. INDUSTRIAL VISIT:
Students are required to undergo an Industrial Visit for period of 2 to 3 days in V semester only.
After completion of their Industrial Visit, the Industrial Reports should be prepared by the
Students.
D. INSTRUCTIONS TO BE COMPLIED WITH BY THE CANDIDATES FOR SUBMITTING THE PROJECT REPORT
The Candidates of this particular Subject are instructed to submit the prepared Project Report on
Topics pertaining to the Affairs Business, Commercial and Corporate World to the Evaluators
for the purpose of Evaluation in the Semester End Examination. The Project Report may be
compiled and submitted by the Candidates collectively either in Batches (Five to Eight
Candidates for each Batch) or individually as the case may be. The Project Report may be
submitted by the Candidate on his own or from the guidance of any Guide belonging to the
Institution.
E. AWARDING OF INTERNAL ASSESSMENT MARKS: CIE: 25 MARKS
Internal Assessment Marks of this particular Subject are to be awarded strictly adhering to the
guidelines as enumerated herein under:
a) For clear cut submission of Synopsis of Project Report, Marks are to be awarded out of 5
by the Internal Evaluator(s).
b) For submission of Progress Reports in due course while in the process of preparation of
Project Report, Marks are to be awarded out of 10 Marks.
c) For Mini Presentation of Project Report by the concerned candidates on trial basis in
systematic and schematic manner before the Internal Evaluators, Marks are to be
awarded out of 5.
d) For submission of Industrial Reports after completing the Industrial Visits and/or for
clear cut preparation of the Project Reports, Marks are to be awarded out of 5, as the case
may be.
F. SCHEME OF EVALUATION: SEE: 50 MARKS
At the time of Semester End Examination of this particular Subject, the Evaluators/Examiners are
to evaluate the Performance of the Candidates strictly adhering to the following laid down guidelines:
a) For an Orderly and Objective arrangement and submission of Project Report,
Marks are to be awarded out of 10.
b) For Final Presentation of Project Report by the Candidate himself/herself before
the Examiners at the time of Semester End Examination, Marks are to be awarded
out of 30.
c) Finally, a Viva-voce is to be conducted on the contents of the Project Report by the
end Examiners for the purpose of assessing the overall performance of the
Candidates, Marks are to be awarded out of 10.
Directorate Of Technical Education Karnataka State Page 4
COURSE ASSESSMENT AND EVALUATION The Course will be delivered through Lectures, Class Room Interaction, Exercises and Self Study Cases.
What To
whom
When/Where
(Frequency in the course)
Max
Marks
Evidence
collected
Course
outcomes
Dir
ect
Ass
essm
en
t
met
h
CIE IA
Students (Average
of three
reviews)
Review 1
25
1. Literature survey
2. Plan & Schedule
3. Presentation hand outs
CO1, CO2
CO3 Review 2
Reviews 3 Project report
End of the Course 50 Answer scripts
at BTE
CO1,CO2,C
O3 SEE End
Exam
Ind
irec
t A
sses
smen
t
Student
Feedback on
course
Students
Middle of the course
Feedback forms CO1Deliver
y of course
End of Course
Survey
End of the course
Questionnaires CO1 to
CO3Effectiv
eness of
Delivery of
instructions
&
Assessment
Methods
1. Project reports should be typed neatly in Times New Roman letters with font size 14 for titles and 12
for text on both sides of the paper with 1.5 line spacing on a A4 size paper (210 x 297 mm). The
margins should be: Left - 1.5", Right - 1", Top and Bottom - 0.75".
2. Reports are to be prepared in Triplicate:
One copy for the Reference of the Department /Library
One copy for the Concerned Guide.
One copy to the Candidate.
Directorate Of Technical Education Karnataka State Page 5
MODEL OF RUBRICS FOR ASSESSING REVIEWS OF PROJECT FOR CIE
Student
name
Reg
no
Dimension Scale Students Score
Unsatisfactory Developing satisfactor
y
Good Exemplary 1 2 3 4 5
Collection
of data
Does not
collect any
information
relating to
the topic
Collects
very
limited
informati
on; some
relate to
the topic
Collect
much
informati
on; but
very
limited
relate to
the topic
Collects
some
basic
informati
on; most
refer to
the topic
Collects
a great
deal of
informati
on; all
refer to
the topic
Fulfill
team’s
roles &
duties
Does not
perform
any duties
assigned to
the team
role
Performs
very little
duties but
unreliabl
e.
Performs
very
little
duties
Performs
nearly all
duties
Performs
all duties
of
assigned
team
roles
Shares
work
equally
Always
relies on
others to do
the work
Rarely
does the
assigned
work;
often
needs
remindin
g
Usually
does the
assigned
work;
rarely
needs
remindin
g
Normall
y does
the
assigned
work
Always
does the
assigned
work
without
having to
be
reminded
.
Listen to
other
Team
mates
Is always
talking;
never
allows
anyone else
to speak
Usually
does
most of
the
talking;
rarely
allows
others to
speak
Talks
good;
but never
show
interest
in
listening
others
Listens,
but
sometim
es talk
too much
Listens
and
speaks a
fair
amount
Grand Average/Total
Directorate Of Technical Education Karnataka State Page 6
APPENDIX 1 (Cover page) (A typical Specimen of Cover Page )<Font Style Times New Roman – Bold>
TITLE OF PROJECT REPORT
<Font Size 18><1.5 line spacing>
A PROJECT REPORT
<Font Size 14>
Submitted by
<Font Size 14><Italic>
NAME OF THE CANDIDATE(S)
<Font Size 16>
in partial fulfillment for the award of the diploma
of <Font Size 14><1.5 line spacing><Italic>
DIPLOMA IN MODERN OFFICE MANAGEMENT
<Font Size 16>
LOGO
GRCIBM
<Font Size 14>
DEPARTMENT OF TECHNICAL EDUCATION
BENGALURU-560001
<Font Size 16><1.5 line spacing>
Year of submission: ( MONTH & YEAR)
<Font Size 14>
Directorate Of Technical Education Karnataka State Page 7
APPENDIX 2 (Title page)
(A typical Specimen of Title Page) <Font Style Times New Roman – Bold>
A Project Report
on
<TITLE OF THE PROJECT WORK>
Submitted for partial fulfillment of the requirements for the award of the
of
DIPLOMA IN MODERN OFFICE MANAGEMENT
BY
BATCH
<Mr. / Ms. Name of the Student (Roll No.)>
<Mr. / Ms. Name of the Student (Roll No.)>
<Mr. / Ms. Name of the Student (Roll No.)>
<Mr. / Ms. Name of the Student (Roll No.)>
<Mr. / Ms. Name of the Student (Roll No.)>
Under the guidance of
<Name of the Staff>
Lecturer
Department of MOM
GRCIBM, Place--------
Department of Modern Office Management
<<NAME OF INSTITUTE>>
<<ADDRESS OF INSTITUTE>>
Directorate Of Technical Education Karnataka State Page 8
APPENDIX 3 (Certificate)
(A typical specimen of Bonafide Certificate)
<Font Style Times New Roman>
DEPARTMENT OF TECHNICAL EDUCATION
BENGALURU-560001
<Font Style Times New Roman – size -18>
BONAFIDE CERTIFICATE
<Font Style Times New Roman – size -16>
<Font Style Times New Roman – size -14>
Certified that this project report “……….TITLE OF THE PROJECT……………..”is
the Bonafide work of “…………..NAME OF THE CANDIDATE(S).…………”who
carried out the project work under my supervision.
<<Signature of the Head of the Department>> <<Signature of the Project coordinator>>
SIGNATURE SIGNATURE
<<Name>> <<Name>>
HEAD OF THE DEPARTMENT PROJECT CORDINATOR
<<Academic Designation>>
<<Department>> Department of Mechanical Engineering
<<Full address of the Dept & College >> <<Full address of the Dept & College >>
Examiners 1......................<<Signature, Name, Designation& Address>>........
Examiners 2......................<<Signature, Name, Designation& Address>>........
Directorate Of Technical Education Karnataka State Page 9
APPENDIX 4 (Candidate declaration)
DECLARATION
I, the undersigned ------------------------------------------ a student of Diploma in ------------------------------
Department bearing Reg No---------------------------------------of ---------------------------------------------- hereby
declare that I own full responsibility for the information, results and conclusions provided in this project work
titled as “----------------------------------------------------------------------------------- “submitted to State Board of
Technical Examinations, Government of Karnataka for the award of Diploma in Modern Office Management
to the best of my knowledge and belief, this project work has not been submitted in part or full elsewhere in any
other institution/organization for the award of any certificate/diploma/degree. I have completely taken care in
acknowledging the contribution of others in this academic work. I further declare that in case of any violation of
intellectual property rights and particulars declared, found at any stage, I, as the candidate will be solely
responsible for the same.
Date:
Place: Signature of candidate
Name: --------------------
Reg No-------------------
Directorate Of Technical Education Karnataka State Page 10
APPENDIX 5 (Certificate issued by guide)
DEPARTMENT OF TECHNICAL EDUCATION
NAME OF THE INSTITUTION
Address with pin code
Department of ……………………………………………………..
CERTIFICATE Certified that this project report entitled -------------------------------------------------------------------- --------
--------------------------------------------------------------------------------”which is being submitted by
Mr./Ms. ………………………….……………….., Reg. No…..……………, a bonafide student of
…………………………………….in partial fulfilment for the award of Diploma in Modern Office
Management during the year ……………………... is record of students own work carried out under
my/our guidance. It is certified that all corrections/suggestions indicated for internal Assessment have
been incorporated in the Report and one copy of it being deposited in the polytechnic library.
The project report has been approved as it satisfies the academic requirements in respect of
Project work prescribed for the said diploma.
It is further understood that by this certificate the undersigned do not endorse or approve any
statement made, opinion expressed or conclusion drawn there in but approve the project only for the
purpose for which it is submitted.
Guide(s)
Name and signature
Examiner 1
2 Head of Department
Dept. of --------------------
Directorate Of Technical Education Karnataka State Page 11
APPENDIX 6
Format of Synopsis
1. Title of the Project
2. Objectives of the study
3. Statement of the Problem
4. Detailed Methodology to be used for carrying out the study
5. The expected contribution from the study.
6. List of activities to be carried out to complete the project (with the help of a bar chart showing the
time schedule)
7. Problems envisaged in carrying out the project, if any.
8. Brief description of project in 100 words