16
GDC Memorial College, Bahal Name of teacher: Vicky Class : M.Com 4th Sem Subject: Corporate tax Lesson Plan -06 January 2018 to 15 April 2018 Date Unit 1 06-Jan-18 Introduction of corporate tax 08-Jan-18 Tax Evasion,Tax avoidance,Tax Planning 09-Jan-18 Difference b/w tax planning and management 10-Jan-18 Dividend Tax 11-Jan-18 Do 12-Jan-18 unit test 01 Unit 2 13-Jan-18 tax provisions in respect of free trade area 15-Jan-18 do 16-Jan-18 Do 17-Jan-18 do 18-Jan-18 Do 19-Jan-18 tax provisions in respect of infrastructure devlopement 20-Jan-18 do 22-Jan-18 do 23-Jan-18 do 24-Jan-18 do 25-Jan-18 Amalgamation 27-Jan-18 do 29-Jan-18 do 30-Jan-18 do 31-Jan-18 Do 01-Feb-18 tax provisions in respect of backward areas 02-Feb-18 do 03-Feb-18 do 05-Feb-18 DO 06-Feb-18 DO 07-Feb-18 Do 08-Feb-18 Do 09-Feb-18 do 10-Feb-18 do 12-Feb-18 tax incentives to exporters 13-Feb-18 do 15-Feb-18 do 16-Feb-18 do 17-Feb-18 do 19-Feb-18 do 20-Feb-18 do 21-Feb-18 Do 22-Feb-18 Do

GDC Memorial College, Bahal Name of teacher: Vicky … sem M.Com.pdf · 06-Mar-18 Tax planning Relating to capital structure decesions 07-Mar-18 Do 08-Mar-18 do 09-Mar-18 do 10-Mar-18

Embed Size (px)

Citation preview

GDC Memorial College, Bahal

Name of teacher: Vicky

Class : M.Com 4th Sem Subject: Corporate tax

Lesson Plan -06 January 2018 to 15 April 2018

Date Unit 1

06-Jan-18 Introduction of corporate tax

08-Jan-18 Tax Evasion,Tax avoidance,Tax Planning

09-Jan-18 Difference b/w tax planning and management

10-Jan-18 Dividend Tax

11-Jan-18 Do

12-Jan-18 unit test 01

Unit 2

13-Jan-18 tax provisions in respect of free trade area

15-Jan-18 do

16-Jan-18 Do

17-Jan-18 do

18-Jan-18 Do

19-Jan-18 tax provisions in respect of infrastructure devlopement

20-Jan-18 do

22-Jan-18 do

23-Jan-18 do

24-Jan-18 do

25-Jan-18 Amalgamation

27-Jan-18 do

29-Jan-18 do

30-Jan-18 do

31-Jan-18 Do

01-Feb-18 tax provisions in respect of backward areas

02-Feb-18 do

03-Feb-18 do

05-Feb-18 DO

06-Feb-18 DO

07-Feb-18 Do

08-Feb-18 Do

09-Feb-18 do

10-Feb-18 do

12-Feb-18 tax incentives to exporters

13-Feb-18 do

15-Feb-18 do

16-Feb-18 do

17-Feb-18 do

19-Feb-18 do

20-Feb-18 do

21-Feb-18 Do

22-Feb-18 Do

23-Feb-18 do

24-Feb-18 purchase by instllments or hire

26-Feb-18 do

27-Feb-18 Do

28-Feb-18 do

03-Mar-18 Do

05-Mar-18 unit test no 2

Unit 3

06-Mar-18 Tax planning Relating to capital structure decesions

07-Mar-18 Do

08-Mar-18 do

09-Mar-18 do

10-Mar-18 Do

12-Mar-18 dividend policy

13-Mar-18 do

14-Mar-18 Do

15-Mar-18 do

16-Mar-18 Inter corporate dividends

17-Mar-18 Do

19-Mar-18 do

20-Mar-18 do

21-Mar-18 bonus share

22-Mar-18 do

23-Mar-18 do

24-Mar-18 do

26-Mar-18 do

unit 4

27-Mar-18 make or buy decesions

28-Mar-18 do

29-Mar-18 Do

do

30-Mar-18 repair or replace

31-Mar-18 do

02-Apr-18 do

03-Apr-18 do

04-Apr-18 shut down or continous05-Apr-18 Do

06-Apr-18 selling in domestic or foregin market

07-Apr-18 Do

09-Apr-18 double taxation avoidance

10-Apr-18 do

11-Apr-18 joint venture

12-Apr-18 do

13-Apr-18 do

14-Apr-18 class test

week 1

Chapter UNIT-1

06-Jan-18 Cost Control, importance of Cost Control, elementary of a Cost Control Scheme,

week 2

Chapter UNIT-1

08-Jan-18 Cost Control Techniques, Cost Control in Individual Cost Elements,

09-Jan-18 Cost reduction, Cost reduction process,

10-Jan-18 Tools and techniques of Cost reduction, Cost Control v/s Cost Reduction,

11-Jan-18 Value Analysis, Types of value, Procedures of Value Analysis,

12-Jan-18 Relationship between value, function and cost,

13-Jan-18 Techniques of value analysis developed by Lawarance D. Miles.

week 3

Chapter UNIT-2

15-Jan Activity based Costing (ABC),

16-Jan Inadequacies of traditional methods of overhead absorption.

17-Jan Under costing and over costing,

18-Jan DO

19-Jan Product-Cost-Cross subsidization,

20-Jan DO

week 4

Chapter UNIT-2

23-Jan Cost Hierarchies,

24-Jan Cost Drivers and cost pools,

25-Jan implementing ABC system for cost management and profitability,

27-Jan Kaplan and Cooper’s approach to ABC.

week 5

Chapter UNIT-3

29-Jan Productivity, Concept,

30-Jan Measurement of Productivity,

31-Jan DO

01-Feb Productivity of Material, Labour and other Factors,

02-Feb DO

03-Feb DO

week 6

Chapter UNIT-3

05-Feb Productivity of Management Resources,

06-Feb DO

07-Feb Importance of Human Factor in Productivity Drive,

08-Feb DO

09-Feb Productivity and Profitability.

NAME- DR SANJAY KUMAR SONI

CLASS- M.COM 4th sem, Subject- COST MANAGEMENT (17MCO24DC3)

Lesson Plan- January 06, 2018 To April 15, 2018

weeek 7

Chapter UNIT-3

12-Feb DO

13-Feb DO

15-Feb Supply chain Analysis,

16-Feb DO

17-Feb DO

week 8

Chapter UNIT-3

19-Feb Key Success Factors,

20-Feb DO

21-Feb Value chain analysis,

22-Feb DO

23-Feb Steps in Value Chain analysis,

24-Feb DO

week 9

Chapter UNIT-3

26-Feb DO

27-Feb DO

28-Feb DO

week 10

Chapter UNIT-3

05-Mar Value Chain Analysis for assessing competitive advantage.

06-Mar DO

07-Mar DO

08-Mar DO

09-Mar DO

10-Mar DO

week 11

Chapter UNIT-4

12-Mar Target Costing, origin,

13-Mar DO

14-Mar steps or stages in target costing,

15-Mar DO

16-Mar DO

17-Mar DO

week 12

Chapter UNIT-4

19-Mar traditional vs. target costing,

20-Mar DO

21-Mar target costing process,

22-Mar DO

24-Mar DO

week 13

Chapter UNIT-4

26-Mar impact of target costing on profitability.

27-Mar DO

28-Mar Kaizen, Concept,

30-Mar DO

31-Mar Procedure for implementation, evaluation,

week 14

Chapter UNIT-4

02-Apr DO

03-Apr Kaizen Costing.

04-Apr DO

05-Apr Business Process Outsourcing (BPO), Concept,

06-Apr DO

07-Apr DO

week 15

Chapter UNIT-4

09-Apr Major Areas, types of outsourcing,

10-Apr DO

11-Apr Outsourcing vs. Contracting,

12-Apr Outsourcing vs.BPO,

13-Apr Business Process Reengineering (BPR),

14-Apr Concept, Methodology. Synergy, characteristics, types.

Week 1

UNIT-I

06-01-17 Introduction of the syllabus & scheme of Examination

Week 2

UNIT-I

08-01-17 Introduction about Cost accounting & reporting

09-01-17 Objectives

10-01-17 Cost accounting standard board: Introduction, objectives and functions

11-01-17 Cost accounting standard board: Introduction, objectives and functions

12-01-17 Generally accepted cost accounting principles: introduction & conceptual framework

13-01-17 Generally accepted cost accounting principles: introduction & conceptual framework

Week 3 UNIT-I

15-01-17 Objectives, scope, nature of content and format

16-01-17 Cost Accounting Standards(CAS): need and statutory recognition of CAS

17-01-17 Cost Accounting Standards(CAS): need and statutory recognition of CAS

18-01-17 Overall recommendations of B. B. Goyal expert committee

19-01-17 Overall recommendations of B. B. Goyal expert committee

20-01-17 Revision

Week 4 UNIT-II

22-01-17 Outlines of CAS: Classification of cost (CAS-1)

23-01-17 Outlines of CAS: Classification of cost (CAS-1)

24-01-17 Overheads (CAS- 3)

25-01-17 Overheads (CAS- 3)

27-01-17 Material cost (CAS-6)

Week 5 UNIT-II

29-01-17 Employee cost (CAS-7)

30-01-17 Direct expenses (CAS -10)

31-01-17 Administrative overheads (CAS-11)

01-02-17 Repairs and maintenance cost (CAS-12)

02-02-17 Cost of service cost center (CAS – 13)

03-02-17 Cost of service cost center (CAS – 13)

Week 6 UNIT-II

05-02-17 Selling and distribution overheads (CAS-15)

06-02-17 Depreciation and amortization ( CAS – 16)

07-02-17 Research and development costs ( CAS-18)

08-02-17 Joint costs (CAS-19) .

09-02-17 Introduction, objectives, scope, definition and explanation of terms used

January 2018 to April 2018

M.Com. 4th Semester

Subject : Cost Accounting Standards & reporting(17MCO 24C1)

GDC Memorial College, Bahal(Bhiwani)-127028

Lesson Plan

Dr. Promila

10-02-17 Introduction, objectives, scope, definition and explanation of terms used

Week 7 UNIT-II

12-02-17 Principles of measurement

13-02-17 Assignment of cost, presentation and disclosure of CAS: capacity determination (CAS-2)

15-02-17 Assignment of cost, presentation and disclosure of CAS: capacity determination (CAS-2)

16-02-17 Revision

17-02-17 Cost of production for captive consumption (CAS-4)

Week 8 UNIT-II & III

19-02-17 Determination of average (equalized) cost of transportation (CAS-5)

20-02-17 Cost of utilities ( CAS-8).

21-02-17 Cost of utilities ( CAS-8).

22-02-17 Introduction, objectives, scope, definition and explanation of terms used

23-02-17 Principles of measurement, assignment of cost

24-02-17 Test Unit-I

Week 9 UNIT-III

26-02-17 Presentation and disclosure of CAS: packing material cost (CAS-9),

27-02-17 Pollution control cost (CAS -14)

28-02-17 Interest and financing charges (CAS-17)

03-03-17 Royalty and technical know – how fee (CAS-20)

Week 10 UNIT-III

05-03-17 Quality control ( CAS-21),

06-03-17 Manufacturing cost (CAS-22).

07-03-17 Latest amendments and development in CAS

08-03-17 Cost auditor –appointment, eligibility, remuneration, rights and responsibilities, functions,

09-03-17 Cost auditor –appointment, eligibility, remuneration, rights and responsibilities, functions,

10-03-17 Appointing Autorities

Week 11 UNIT-IV

12-03-17 Cost Audit: nature, scope, advantages of cost audit

13-03-17 Cost Audit: nature, scope, advantages of cost audit

14-03-17 Genesis of cost audit in India

15-03-17 Types of cost audit

16-03-17 Relevance of cost audit

17-03-17 Test Unit-II

Week 12 UNIT-III

19-03-17 Usefulness of cost audit, difference between cost audit and cost investigation

20-03-17 Usefulness of cost audit, difference between cost audit and cost investigation

21-03-17 Cost audit standards : CAS 101 – planning on audit of cost statement

22-03-17 Cost audit standards : CAS 101 – planning on audit of cost statement

23-03-17 CAS -102 – cost audit documentation

24-03-17 CAS -102 – cost audit documentation

Week 13 UNIT-IV

26-03-17 CAS 103 – overall objectives of independent cost auditor

27-03-17 CAS 103 – overall objectives of independent cost auditor

28-03-17 CAS -104 knowledge of business, its process and the business environment

29-03-17 CAS -104 knowledge of business, its process and the business environment

30-03-17 CAS -104 knowledge of business, its process and the business environment

31-03-17 Test Unit-III

Week 14 UNIT-IV

02-04-17 Cost accounting records

03-04-17 Cost accounting records

04-04-17 General features of cost accounting records

05-04-17 General features of cost accounting records

06-04-17 Companies ( cost records and audit ) rules 2014

07-04-17 Test Unit -IV

Week 15 UNIT-IV

09-04-17 Companies ( cost records and audit ) rules 2014

10-04-17 Companies ( cost records and audit ) rules 2015

11-04-17 Pre Univ. Test

12-04-17 Student's Problems

13-04-17 Student's Problems

14-04-17 Student's Problems

Week 1

UNIT-I

06-01-17 Introduction of the syllabus & scheme of Examination

Week 2

UNIT-I

08-01-17 Introduction to HRM

09-01-17 Nature, Features, Scope, Objectives and importance

10-01-17 Functions of Human Resource Management- Managerial and Operative

11-01-17 Functions of Human Resource Management- Managerial and Operative

12-01-17 Qualification and Qualities of Human Resource Manager in an Organisation

13-01-17 Qualification and Qualities of Human Resource Manager in an Organisation

Week 3 UNIT-I

15-01-17 Evolution and growth of Human Resource Management in India

16-01-17 Evolution and growth of Human Resource Management in India

17-01-17 Recent Techniques in Human Resource

18-01-17 Recent Techniques in Human Resource

19-01-17 Revision

20-01-17 Test Unit-I

Week 4 UNIT-II

22-01-17 Workers Participation in management (W.P.M)

23-01-17 Concept, Need, Objectives and Forms of W.P.M

24-01-17 Prerequisites of effective participation

25-01-17 Prerequisites of effective participation

27-01-17 Evaluation of the scheme of W.P.M.

Week 5 UNIT-II

29-01-17 Functions and progress of Joint Management Councils in India

30-01-17 Functions and progress of Joint Management Councils in India

31-01-17 Causes of failure of Joint Management Councils

01-02-17 Causes of failure of Joint Management Councils

02-02-17 Causes of failure of Joint Management Councils

03-02-17 Revision

Week 6 UNIT-III

05-02-17 Trade Unions: Concept

06-02-17 Need, Functions and Objectives of Trade Unions

07-02-17 Need, Functions and Objectives of Trade Unions

08-02-17 Need, Functions and Objectives of Trade Unions

09-02-17 Origin, Growth and development of Trade Unions in India

January 2018 to April 2018

M.Com. 4th Semester

Subject : Human Resource Management{17MCO24D4 (i)}

GDC Memorial College, Bahal(Bhiwani)-127028

Lesson Plan

Dr. Promila

10-02-17 Test Unit -II

Week 7 UNIT-III

12-02-17 Origin, Growth and development of Trade Unions in India

13-02-17 Difficulties and Principal drawbacks of Trade Unions movement

15-02-17 Difficulties and Principal drawbacks of Trade Unions movement

16-02-17 Difficulties and Principal drawbacks of Trade Unions movement

17-02-17 Collective Bargaining: Concept

Week 8 UNIT-III

19-02-17 Collective Bargaining: Concept

20-02-17 Nature, Scope and functions of Collective Bargaining in India

21-02-17 Nature, Scope and functions of Collective Bargaining in India

22-02-17 Nature, Scope and functions of Collective Bargaining in India

23-02-17 Essentials for the success of collective Bargaining in India.

24-02-17 Revision-I

Week 9

26-02-17 Revision Unit-II

27-02-17 Revision Unit-II

28-02-17 Revision Unit-III

03-03-17 Revision Unit-III

Week 10 UNIT-IV

05-03-17 Test Unit-III

06-03-17 Employee Morale: Concept

07-03-17 Employee Morale: Concept

08-03-17 Nature and significance of morale

09-03-17 Nature and significance of morale

10-03-17 Nature and significance of morale

Week 11 UNIT-IV

12-03-17 Determinants of morale and measurement

13-03-17 Determinants of morale and measurement

14-03-17 Determinants of morale and measurement

15-03-17 Determinants of morale and measurement

16-03-17 Productivity: Concept and significance of productivity

17-03-17 Productivity: Concept and significance of productivity

Week 12 UNIT-IV

19-03-17 Measurement of Productivity

20-03-17 Measurement of Productivity

21-03-17 Factors influencing

22-03-17 Factors influencing

23-03-17 Industrial productivity

24-03-17 Industrial productivity

Week 13 UNIT-IV

26-03-17 Measures to improve productivity

27-03-17 Measures to improve productivity

28-03-17 Relationship between morale and productivity

29-03-17 Relationship between morale and productivity

30-03-17 Relationship between morale and productivity

31-03-17 Test Unit-IV

Week 14 UNIT-IV

02-04-17 Revision

03-04-17 Revision

04-04-17 Revision

05-04-17 Revision

06-04-17 Revision

07-04-17 Revision

Week 15 UNIT-IV

09-04-17 Student's Problems

10-04-17 Student's Problems

11-04-17 Student's Problems

12-04-17 Pre Univ. Test

13-04-17 Student's Problems

14-04-17 Student's Problems

Date Unit 1

06-Jan-18 Introduction to Market

08-Jan-18 scope and funcations of marketing

09-Jan-18 Do

10-Jan-18 Product Decision

11-Jan-18 Do

12-Jan-18 Do

13-Jan-18 Concept of a product

15-Jan-18 Classification of producs

16-Jan-18 Do

17-Jan-18 Major product decisions

18-Jan-18 Do

19-Jan-18 Do

20-Jan-18 Product line and product mix ,Branding ,Product Life -Cycle

22-Jan-18 Do

23-Jan-18 New Product development and consumer adoption process

24-Jan-18 Do

Unit 2

25-Jan-18 Distribution Channels

27-Jan-18 Do

29-Jan-18 Physical Distribution Decision

30-Jan-18 Distribution Channels and Physical Distribution Decisions

31-Jan-18 Do

01-Feb-18 Do

02-Feb-18 Nature , Functions of distribution channels

03-Feb-18 Types of distributionchannels

05-Feb-18 Do

06-Feb-18 Do

07-Feb-18 Distribution Decisions

08-Feb-18 Do

09-Feb-18 Do

10-Feb-18 do

12-Feb-18 Nature , Functions of distribution channels

13-Feb-18 Distribution channel intermediaries

15-Feb-18 Channel management decisions

16-Feb-18 Do

17-Feb-18 Channel management decisions

19-Feb-18 Do

20-Feb-18 Retailing and Wholesaling

21-Feb-18 Decision - Areas in the management of physical Distribution

22-Feb-18 Do

GDC Memorial College, Bahal

Name of teacher: Neetu Sharma

Class : M.Com 4th Sem Subject: Market Decisions

Lesson Plan -06 January 2018 to 15 April 2018

23-Feb-18 Do

Unit 3

24-Feb-18 Pricing Decisions

26-Feb-18 Do

27-Feb-18 Vacation from 28 February to 4 march 2018

28-Feb-18 Do

03-Mar-18 Factors affecting price determination

05-Mar-18 Do

06-Mar-18 Do

07-Mar-18 Pricing policies and Strategies

08-Mar-18 Do

09-Mar-18 Promotion Decisions

10-Mar-18 do

12-Mar-18 Do

13-Mar-18 Do

14-Mar-18 Communication Process

15-Mar-18 Do

16-Mar-18 Promotion Decisions

17-Mar-18 Promotion Mix

19-Mar-18 Do

20-Mar-18 Advertising

21-Mar-18 do

22-Mar-18 Personalb selling

23-Mar-18 Sales promotion ,Publicity and public relations

24-Mar-18 Determining advertising budget

26-Mar-18 Do

27-Mar-18 Copy designing and its testing

28-Mar-18 Media Selection , Advertising effectiveness

29-Mar-18 Sales promotion - tools and technidues

Unit 4

30-Mar-18 Marketing Research

31-Mar-18 Meaning and Scope of marketing Research

02-Apr-18 Do

03-Apr-18 Marketing Research Process

04-Apr-18 Do

05-Apr-18 Marketing Organisation and Control06-Apr-18 Organizing and controlling marketing operations

07-Apr-18 Social ,ethical and legal aspects of marketing ,Marketing of services

09-Apr-18 Green marketing ; Cyber marketing

10-Apr-18 Do

11-Apr-18 Revision

12-Apr-18 Do

13-Apr-18 Do

14-Apr-18 Test

GDC Memorial College, Bahal

Name of teacher: Vicky

Class : M.Com 4th Sem Subject: Corporate tax

Lesson Plan -06 January 2018 to 15 April 2018

Date Unit 1

06-Jan-18 Introduction of corporate tax

08-Jan-18 Tax Evasion,Tax avoidance,Tax Planning

09-Jan-18 Difference b/w tax planning and management

10-Jan-18 Dividend Tax

11-Jan-18 Do

12-Jan-18 unit test 01

Unit 2

13-Jan-18 tax provisions in respect of free trade area

15-Jan-18 do

16-Jan-18 Do

17-Jan-18 do

18-Jan-18 Do

19-Jan-18 tax provisions in respect of infrastructure devlopement

20-Jan-18 do

22-Jan-18 do

23-Jan-18 do

24-Jan-18 do

25-Jan-18 Amalgamation

27-Jan-18 do

29-Jan-18 do

30-Jan-18 do

31-Jan-18 Do

01-Feb-18 tax provisions in respect of backward areas

02-Feb-18 do

03-Feb-18 do

05-Feb-18 DO

06-Feb-18 DO

07-Feb-18 Do

08-Feb-18 Do

09-Feb-18 do

10-Feb-18 do

12-Feb-18 tax incentives to exporters

13-Feb-18 do

15-Feb-18 do

16-Feb-18 do

17-Feb-18 do

19-Feb-18 do

20-Feb-18 do

21-Feb-18 Do

22-Feb-18 Do

23-Feb-18 do

24-Feb-18 purchase by instllments or hire

26-Feb-18 do

27-Feb-18 Do

28-Feb-18 do

03-Mar-18 Do

05-Mar-18 unit test no 2

Unit 3

06-Mar-18 Tax planning Relating to capital structure decesions

07-Mar-18 Do

08-Mar-18 do

09-Mar-18 do

10-Mar-18 Do

12-Mar-18 dividend policy

13-Mar-18 do

14-Mar-18 Do

15-Mar-18 do

16-Mar-18 Inter corporate dividends

17-Mar-18 Do

19-Mar-18 do

20-Mar-18 do

21-Mar-18 bonus share

22-Mar-18 do

23-Mar-18 do

24-Mar-18 do

26-Mar-18 do

unit 4

27-Mar-18 make or buy decesions

28-Mar-18 do

29-Mar-18 Do

do

30-Mar-18 repair or replace

31-Mar-18 do

02-Apr-18 do

03-Apr-18 do

04-Apr-18 shut down or continous05-Apr-18 Do

06-Apr-18 selling in domestic or foregin market

07-Apr-18 Do

09-Apr-18 double taxation avoidance

10-Apr-18 do

11-Apr-18 joint venture

12-Apr-18 do

13-Apr-18 do

14-Apr-18 class test