SGTB Khalsa College, Department of Commerce B.Com Hons, Semester V Section-C Management Accounting Teacher Mrs. Parminder Kaur

Transcription

1 Course B.Com Hons, Semester V Section-C Paper Management Accounting Teacher Mrs. Parminder Kaur Statement Showing Teaching Plan Introduction to management accounting, Nature &scope of management accounting, difference between Financial accounting & management to accounting Difference Between cost accounting & management accounting Functions, techniques, to 3-8- limitations,utility of management accounting, cost control, cost reduction& cost Management. Absorption vs Variable costing, Features and 4-8- to Income determination, reconciliation of income statement under both system CVP analysis, Break even analysis- Algebraic to approach, P/V ratio, MOS, BEP, angle of incidence etc. Break-even Analysis- Graphic approach, Determination of indifference point, composite to break-even point, application related to Break even and CVP analysis to to to to Decision making, replacement cost for decision making, valuable costing and differential costing techniques in decision making Sales mix decision with Key Factor, Operate or shut Down decision, Practice Question on Decision Making Sell or process further decision, desired level of profit decision, differential costing application in decision making Standard Costing : - Meaning of Standard cost and standard costing, advantage, Limitations and applications. Variance analysis- theoretical concept to to to to Application of variance analysis for direct material and direct Labour Overhead and sales Variance; Disposition of Variances, Control Ratios Budgeting and Budgetary Control; concept of budget and budgeting control objectives, merit and Limitations, financial budget Fixed and flexible budget, Zero base budgeting program and performance budgeting

2 to to Responsibility Accounting ; Concept, Importance, Different responsibility centres Divisional Performance Measurement- financial Measure to Revision Course B.Com Hons, Semester-V, Section: C Paper Auditing Teacher Ms. Satvinder Kaur Statement ShowingTeaching Plan to to to to to to to to to to Meaning and Definition of Auditing.Difference between Book-keeping, accountancy and auditing. objectives of auditing, its advantages and limitations.postulates, concepts, principles, standards, procedures and techniques of auditing qualities of auditor, classification of Audit.Audit planning and documentation, audit process, audit programme, audit notebook audit working papers, internal control, Components of Internal control, Internal audit difference between internal control and internal audit, relationship between internal auditor and statutory auditor Internal check, surprise check, internal check of specific transactions, Audit evidence, procedures to obtain evidence compliance and substantive procedures Meaning and definition of vouching, importance of vouching, types of vouchers, vouching of various transactions like vouching of sales items and cash payments, case studies Verification of Assets - meaning and definition, objects of verification, difference between vouching and verification Valuation of assets, verification of individual items and assets. Verification of liabilities concept and objects, audit procedures for verification of liabilities, case studies Company auditor: qualifications, disqualifications, appointment, re-appointment of auditors, rotation of auditors.

3 to to to to to to Class Test Class Test Class Test Remuneration of auditor, removal and resignation of auditor, ceiling on number of audits Rights/power and duties of a company auditor, auditor's report Mid semester break from to Types of Audit Report Liabilities of Auditor, classification of liabilities of the auditor. cost audit, management audit and tax audit Introduction to EDP auditing,types of EDP Accounting Systems Audit approaches in a computer environment, CIS environment and the auditor, relevant statements on auditing. Course B.Com Hons, Semester-V, Section: A,B and C Paper E-Commerce Practicals Teacher Dr. Kamaldeep Kaur Statement Showing Teaching Plan Introduction to HTML; HTML, HTTP, Browser, WWW, Web Page, to Web site, Markup Language, Basic Tags to to to to to HTML Text Formatting Tags(Bold,insert,delete,subscript,superscript,underline,italics,etc.) and Computer Output Tags Font tag,citations, quotations,marquee tag,horizontal rule and its properties, definition tags, Revision Image Tag and its attributes, Image as background, Image within Text Lists Tags: Ordered List, Unordered List, Definition List Nested List and Formatting of Lists; Alignment, Color, Font size, etc.

4 to to to to to to to to to to Link Tag and its attributes,types of links-internal,external and local links, Image as a Link, Revision Table tag and its attributes(border, colspan, rowspan, cellpadding, cellspacing, color) Use of link tag, image tag and List tag within Table Tag, Nested Table, Revision Form Tag (fieldset, text area, option, select) Form tag and its attributes(type, name, action, method, rows, cols, size) Frame Tags(framest,frame) and its attributes(cols, rows, border, spacing) Frame Tag and its Attributes(Marginwidth, height, noresize,scrolling, src), Revision Intoduction to Cascading Style Sheets Revision of various Tags Revision of Questions by mixing various topics

5 Course Paper Teacher B.Com Hons, Semester V Section- C E Commerce Part A Ms. Garima Jain Statement Showing Teaching Plan to to to to to to to to to to to Joined from 26th July Introduction to E-Commerce,Characteristics, advantages and Limitations Problems of E-Commerce, Drivers,Supply chain management, Categories of Ecommerce(B2B, B2C, C2C) History and Growth of Internet, Structure of Internet, ISP, Types of business models, Bricks and clicks business model and its organizational models Launching a business on the Internet: A life cycle approach, One to One Enterprise Online Payment Mechanism, E-Payment Systems, ACID and ICES test, Payment Gateways, SET Protocol E- Payments Media; Credit cards, Debit Cards, Smart cards, E- Wallet, Credit card laundering, ACH Electronic Fund Transfer (NEFT, RTGS, IMPS), E-Cheques, E- Cash, Risks involved and security schemes in E-Payments and Class Test Internet Architecture, Internet Governance( IETF, ISOC, IESG, IAB), Domain Name System, OSI-ISO Model, Network Structure ATM networks, Enetrprise Resource Planning, Customer Relationship Management, SCM, Call cneter Solutions Enterprise Middleware, IT software infrastructure and Enterprise Application Laws relating to Online Transactions: Introduction, Intellectual Property, Tort Law and Class Test

6 to to to to to Laws relating to Online Transactions: Taxation Issues on the Internet, Domain name disputes, Web Linking Disputes, Encryption Laws, Legal Disputes in B2C E-Commerce E-Commerce Applications(Inter organizational, Intra Organizational and C2B), Online Retail Sector, E-retailing Business models E-Commerce Applications in Online Service Sector(Banking, Travel, Career Real Estate, Insurance, Auction), Online Marketing and Class Test E-Commerce Applications in Online Learning, Publishing, Shopping and Entertainment, B2B Market places. Revision and discussion of Past ten Year Examination Questions

7 Course B.Com Hons, Semester-V, Section: A,B,C Paper E-Commerce Part-C: Designing a Web Page Teacher Ms. Garima Jain Statement Showing Teaching Plan to Joined from 26th July Introduction to HTML; HTML, HTTP, Browser, WWW, Web Page, Web site, Markup Language to to Basic HTML tags, Text Formatting Tags(Bold,insert,delete,subscript,superscript,underline,italics,et c.) Computer Output tags, Font tag,citations, quotations, definition tags,marquee tag,horizontal rule and its properties, Revision to Image Tag and its attributes, Image as background, Image within Text to Lists Tags: Ordered List, Unordered List, Definition List to Nested List and Formatting of Lists; Alignment, Color, Font size, etc to Link Tag and its attributes,types of links-internal,external and local links, Image as a Link, Revision to to to Table tag and its attributes(border, colspan, rowspan, cellpadding, cellspacing, color) Use of link tag, image tag and List tag within Table Tag, Nested Table, Revision Form Tag (fieldset, text area, option, select)

8 to to to to to to Form tag and its attributes(type, name, action, method, rows, cols, size) Frame Tags(framest,frame) and its attributes(cols, rows, border, spacing) Frame Tag and its Attributes(Marginwidth, height, noresize,scrolling, src), Revision Intoduction to Cascading Style Sheets CSS and Revision Practice of past year questions