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