Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management

Action plan for the academic year 2010-11
Name of the lecturer: Pramod. N
Month
July

Subject
Financial
accounting

Class/sem
I B.Com

Advertising V B.B.M
and
sales
promotion

August

Financial
accounting

I B.Com

Advertising V B.B.M
and
sales
promotion

September Financial
accounting

Advertising

I B.Com

V B.B.M

Curriculum Activities
Hours
Accounting Meaning and Definition
Importance of Accounting; Types and
Rules of Accounts, Accounting Concepts .
10
Accounting Conventions, Accounting
Standards.
Bank Reconciliation Statement
Meaning of Bank Reconciliation
8
Statement,
Reasons
for
the
differences in the two balances
Preparation of Bank Reconciliation
Statement.
Advertising Introduction , changing
concept of social and economic aspects of
advertising in the marketing mix in
relation to profits. Advertising in India and
abroad, law, ethics, morality, in relation to
advertising, types
of advertising; 14
consumer, institutional, retail, trade, and
professional.
Final
Accounts
of
Sole
Trading Concerns Preparation of
Manufacturing Account, Trading
16
and Profit and Loss Account, and
Balance Sheet.
Advertising
Planning
&
Decision
Making: Planning framework; marketing 16
strategy
and
situational
analysis;
marketing plan, communication process;
DAGMAR approach, The advertising
plan, identifying prospectus, ad appeals,
stimulating and expanding demand, other
functions of advertising.
Accounting
for
Consignment
Transactions
Meaning,
journal
Entries, Ledger Accounts in the
14
books of both the Consignor and the
Consignee.
Advertising media- Types of Media

and
sales
promotion
October

Financial
accounting

I B.Com

Print Media Characteristics, merits &

Demerits of above media, media
scenes in India,
Joint Venture Meaning and Purposes,
Recording of all Joint Venture
transactions in the books of each of
the Venturers.
Leasing Meaning, Types, Merits and
Demerits.

16
12

4
Advertising
and
sales V B.B.M
promotion

Consumer Behaviour: Fundamentals

of Consumer Behaviour; Factors
Influencing Consumer Behaviour
Consumer Decision making
process
Qualities of successful salesman with
reference to consumer Services.

16

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2010-11
Month
January

Subject
Financial
accounting II

Class/sem
II B.Com

Financial
Management

March

Hours

Hire Purchase Accounting Meaning of

Hire Purchase, Hire Purchase v/s Sale,
Entries and Ledger Accounts in the
books of Hire Purchaser and Hire Vendor 14

VI B.B.M

February

Curriculum Activities

Financial
accounting II

II B.Com

Financial
Management

VI B.B.M

Financial
accounting II

II B.Com

Financial Management:Meaning and Definitions of financial

management. Scope of Financial
Management- Traditional approach and
modern approach. Types of Financial
Decisions and functions of a Finance
manager. Objectives or Goals of 12
Financial Management
Departmental Accounts Meaning and 12
Objectives of Departmental Accounts,
differences
between Departmental
Accounts
and
Branch
Accounts,
Apportionment of Common Expenses
among
different
Departments,
Preparation of Departmental Trading.
and Profit and Loss Accounts in
Columnar Form and preparation of
Balance Sheets.
Fire Insurance Claims with Average 10
Clause
Financial Sources Short term, medium 6
term and long term sources of finance.
Leverage Analysis:
Meaning and
definition of leverage. Financial leverage
meaning and effect on shareholders 8
return. EBIT EPS analysis. Simple
12
Branch Accounts Preparation of
accounts in the books of head
office only including the preparation
of Trading, and Profit and Loss
Account for verification (a)
Branch which deals in cash and
credit sales, and (b) Branch
which receives goods at invoice
price

VI B.B.M
Financial
Management

April

Financial
accounting II

II B.Com

Cost of Capital Concept and

Computation:
Meaning and definition cost of
capital. Concepts- Opportunity cost,
specific cost, Explicit cost, Implicit
cost and weighted average cost of
capital (WACC). Problems on
computation of specific costs like
cost of debt/ debentures, Cost of
preference shares, cost of equity
shares and retained earnings.
Royalty Accounts including Sublease
Meaning
of
Royalty,
Minimum Rent, Short Workings,
Recoupment of Short Workings,
Lessor, Lessee, Preparation of
Journal
Entries
and Ledger
Accounts in the books of Lessor
and Lessee.
Human
Resource
Accounting
Meaning, Objectives, Methods,
Advantages and Limitations

VI B.B.M
Financial
Management

Capital Budgeting Decisions

Types
of
capital budgeting
decisions.
Cash
flows
v/s
Accounting profit. Cash flow
estimates and determinations of
cash flows. Investment appraisal
techniques Traditional techniques
Simple problems on PBP, ARR,
NPV, IRR & PI to be solved.
Working Capital Management:
Sources of working capital.
Estimation of working capital
Operating cycle method and
current
assets
and
current
liabilities method

14

12

12

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2011-12
Month
July

Subject
Financial
accounting

Class/sem
I B.Com

Corporate
III B.Com
accounting I
August

Financial
accounting

I B.Com

Corporate
III B.Com
accounting I

September Financial
accounting

I B.Com

Corporate
III B.Com
accounting I

Curriculum Activities
Hours
Accounting Meaning and Definition
Importance of Accounting; Types and
Rules of Accounts, Accounting Concepts .
10
Accounting Conventions, Accounting
Standards.
Bank Reconciliation Statement
Meaning of Bank Reconciliation
8
Statement,
Reasons
for
the
differences in the two balances
Preparation of Bank Reconciliation
Statement.
Company Accounts Finalization of
Accounts of Joint Stock
Companies 16
(Vertical Format Method) including
Publishing Companies and Hotels.
Final
Accounts
of
Sole
Trading Concerns Preparation of
Manufacturing Account, Trading
16
and Profit and Loss Account, and
Balance Sheet.
Valuation of Shares Valuation of Shares
Meaning and Need for Valuation; 8
Methods of Valuation of Shares - Net
Assets Method, Yield Method and Fair
Value Method.
Company Accounts Other Issues Buy
Back of Shares, Issue of Bonus Shares and 8
Right Issue.
Accounting
for
Consignment
Transactions
Meaning,
journal
Entries, Ledger Accounts in the
14
books of both the Consignor and the
Consignee.
Underwriting
of
Shares
and
Debentures Meaning, Definition and
Types of Underwriting (a) Open,
(b) Pure, and (c) Firm underwriting;
Problems on Underwriting of Shares
and Debentures.
Company Accounting Profit

10

October

Financial
accounting

I B.Com

Corporate
III B.Com
accounting I

Prior to Incorporation Meaning,

and Calculation of Profit with the
help of Time, Sales and Weighted
Ratios.
Joint Venture Meaning and Purposes,
Recording of all Joint Venture
transactions in the books of each of
the Venturers.
Leasing Meaning, Types, Merits and
Demerits.
Double
Account
Introduction,
Characteristics
of
Double
Accounts, Formats, Limitations
of Double Account System, Final
Accounts of Electricity Supply
Companies
- Revenue Account,
Net Revenue Account, Capital
Account,
and General Balance
Sheet.

12

12

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2011-12
Month
January

February

March

Subject
Financial
accounting II

Class/sem
II B.B.M

Corporate
Accounting II

IV B.Com

Financial
accounting II

II B.B.M

Corporate
Accounting II

IV B.Com

Financial
accounting II

II B.B.M

Curriculum Activities
Hours
Hire Purchase Accounting Meaning of 12
Hire Purchase, Hire Purchase v/s Sale,
Entries and Ledger Accounts in the
books of Hire Purchaser and Hire Vendor
Banking
Company
Accounts
:Preparation of Profit and Loss Account,
and Balance Sheet under new
regulations, Impact of Non-performing 16
Assets on banking business.
Company
Final
Accounts
under 12
vertical format (including Publishing
company and hotels)
Life Insurance Company Accounts
Preparation of Revenue Accounts and 12
Balance Sheet, Calculation of Profit
by preparing valuation of Balance Sheet
General Insurance Company Accounts
Fire, Accident,
Marine
Insurance; 12
Preparation of Revenue Accounts,
Profit and Loss Account, and Balance
Sheet (vertical format).
12
Banking Company final Accounts
under vertical format
Listing
of
securities,
Human resource accounting :
meaning, objectives, methods,
advantages and limits

April

Corporate
Accounting II

IV B.Com

Financial
accounting II

II B.B.M

Corporate

IV B.Com

Holding
Company
Accounts
excluding
gross
and chain
holdings.
Final
Accounts
of
General
Insurance
Company
under
vertical format- Problems on fire
insurance and marine insurance
only.
Final accounts of Life Insurance
Companies under vertical format

10
20

Accounting II

preparation of Revenue account and

balance sheet.
Liquidation
of
Companies
Preparation of Liquidators Final
Statement of Accounts.
Social Responsibility Accounting
Meaning and Definition, Features
and
Purposes
of
Social
Responsibility Accounts

12

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2012-13
Month
July

Subject
Financial
accounting

Class/sem
I B.Com

Corporate
III B.Com
accounting I
August

Financial
accounting

I B.Com

Corporate
III B.Com
accounting I

September Financial
accounting

I B.Com

Corporate
III B.Com
accounting I

Curriculum Activities
Hours
Accounting Meaning and Definition
Importance of Accounting; Types and
Rules of Accounts, Accounting Concepts .
10
Accounting Conventions, Accounting
Standards.
Bank Reconciliation Statement
Meaning of Bank Reconciliation
8
Statement,
Reasons
for
the
differences in the two balances
Preparation of Bank Reconciliation
Statement.
Company Accounts Finalization of
Accounts of Joint Stock
Companies 16
(Vertical Format Method) including
Publishing Companies and Hotels.
Final
Accounts
of
Sole
Trading Concerns Preparation of
Manufacturing Account, Trading
16
and Profit and Loss Account, and
Balance Sheet.
Valuation of Shares Valuation of Shares
Meaning and Need for Valuation; 8
Methods of Valuation of Shares - Net
Assets Method, Yield Method and Fair
Value Method.
Company Accounts Other Issues Buy
Back of Shares, Issue of Bonus Shares and 8
Right Issue.
Accounting
for
Consignment
Transactions
Meaning,
journal
Entries, Ledger Accounts in the
14
books of both the Consignor and the
Consignee.
Underwriting
of
Shares
and
Debentures Meaning, Definition and
Types of Underwriting (a) Open,
(b) Pure, and (c) Firm underwriting;
Problems on Underwriting of Shares
and Debentures.
Company Accounting Profit

10

October

Financial
accounting

I B.Com

Corporate
III B.Com
accounting I

Prior to Incorporation Meaning,

and Calculation of Profit with the
help of Time, Sales and Weighted
Ratios.
Joint Venture Meaning and Purposes,
Recording of all Joint Venture
transactions in the books of each of
the Venturers.
Leasing Meaning, Types, Merits and
Demerits.
Double
Account
Introduction,
Characteristics
of
Double
Accounts, Formats, Limitations
of Double Account System, Final
Accounts of Electricity Supply
Companies
- Revenue Account,
Net Revenue Account, Capital
Account,
and General Balance
Sheet.

12

12

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2012-13
Month
January

February

March

Subject
Financial
accounting II

Class/sem
II B.B.M

Corporate
Accounting II

IV B.Com

Financial
accounting II

II B.B.M

Corporate
Accounting II

IV B.Com

Financial
accounting II

II B.B.M

Curriculum Activities
Hours
Hire Purchase Accounting Meaning of 12
Hire Purchase, Hire Purchase v/s Sale,
Entries and Ledger Accounts in the
books of Hire Purchaser and Hire Vendor
Banking
Company
Accounts
:Preparation of Profit and Loss Account,
and Balance Sheet under new
regulations, Impact of Non-performing 16
Assets on banking business.
Company
Final
Accounts
under 12
vertical format (including Publishing
company and hotels)
Life Insurance Company Accounts
Preparation of Revenue Accounts and 12
Balance Sheet, Calculation of Profit
by preparing valuation of Balance Sheet
General Insurance Company Accounts
Fire, Accident,
Marine
Insurance; 12
Preparation of Revenue Accounts,
Profit and Loss Account, and Balance
Sheet (vertical format).
12
Banking Company final Accounts
under vertical format
Listing
of
securities,
Human resource accounting :
meaning, objectives, methods,
advantages and limits

April

Corporate
Accounting II

IV B.Com

Financial
accounting II

II B.B.M

Corporate

IV B.Com

Holding
Company
Accounts
excluding
gross
and chain
holdings.
Final
Accounts
of
General
Insurance
Company
under
vertical format- Problems on fire
insurance and marine insurance
only.
Final accounts of Life Insurance
Companies under vertical format

10
20

Accounting II

preparation of Revenue account and

balance sheet.
Liquidation
of
Companies
Preparation of Liquidators Final
Statement of Accounts.
Social Responsibility Accounting
Meaning and Definition, Features
and
Purposes
of
Social
Responsibility Accounts

12

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2013-14
Month
July

Subject
Class/sem
Fundamentals I B.Com
of Financial
accounting

Corporate
accounting I
August

III B.Com

Fundamentals I B.Com
of Financial
accounting

Corporate
accounting I

III B.Com

September Fundamentals I B.Com

of Financial
accounting

Corporate
accounting I

III B.Com

Curriculum Activities
Hours
Accounting Meaning and Definition
Importance of Accounting; Types and
Rules of Accounts, Accounting Concepts
10
. Accounting Conventions, Accounting
Standards.
Bank Reconciliation Statement
Meaning of Bank Reconciliation
8
Statement,
Reasons
for
the
differences in the two balances
Preparation of Bank Reconciliation
Statement.
Company Accounts Finalization of
Accounts of Joint Stock Companies 16
(Vertical Format Method) including
Publishing Companies and Hotels.
Final
Accounts
of
Sole
Trading Concerns Preparation of
Manufacturing Account, Trading
16
and Profit and Loss Account,
and Balance Sheet.
Valuation of Shares Valuation of Shares
Meaning and Need for Valuation; 8
Methods of Valuation of Shares - Net
Assets Method, Yield Method and Fair
Value Method.
Company Accounts Other Issues Buy
Back of Shares, Issue of Bonus Shares 8
and Right Issue.
Accounting
for
Consignment
Transactions Meaning, journal
Entries, Ledger Accounts in the
14
books of both the Consignor and
the Consignee.
Underwriting of Shares and
Debentures Meaning, Definition and
Types of Underwriting (a) Open,
(b) Pure, and (c) Firm underwriting;
Problems on Underwriting of Shares
and Debentures.
Company Accounting Profit

10

October

Fundamentals I B.Com
of Financial
accounting

Corporate
accounting I

III B.Com

Prior to Incorporation Meaning,

and Calculation of Profit with the
help of Time, Sales and Weighted
Ratios.
Joint
Venture
Meaning
and
Purposes, Recording of all Joint
Venture transactions in the books of
each of the Venturers.
Double
Account
Introduction,
Characteristics
of
Double
Accounts, Formats, Limitations
of Double Account System, Final
Accounts of Electricity Supply
Companies - Revenue Account,
Net Revenue Account, Capital
Account,
and General Balance
Sheet.

12

12

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2013-14
Month
January

February

March

Subject
Advanced
Financial
accounting

Class/sem
II B.Com

Curriculum Activities
Hours
Hire Purchase Accounting Meaning of
Hire Purchase, Hire Purchase v/s Sale, 14
Entries and Ledger Accounts in the
books of Hire Purchaser and Hire Vendor

Financial
Accounting
Advanced
Financial
accounting

II B.B.M

Hire Purchase Accounting including 12

default & repossession
Departmental Accounts Meaning and 12
Objectives of Departmental Accounts,
differences
between Departmental
Accounts
and
Branch
Accounts,
Apportionment of Common Expenses
among
different
Departments,
Preparation of Departmental Trading.
and Profit and Loss Accounts in
Columnar Form and preparation of
Balance Sheets.
Fire Insurance Claims with Average 10
Clause

II B.Com

Financial
Accounting

II B.B.M

Advanced
Financial
accounting

II B.Com

Financial
Accounting

II B.B.M

Accounting
for
Consignment 14
Transactions Meaning, Consignment v/s
Sales, Proforma Invoice, Account
Sales, Types of Commission, Goods
sent at Cost and at Invoice Price,
Valuation of Stock, Normal and
Abnormal Loss, journal Entries, Ledger
Accounts in the books of both the
Consignor and the Consignee
12
Branch Accounts Preparation of
accounts in the books of head
office only including the preparation
of Trading, and Profit and Loss
Account for verification (a)
Branch which deals in cash and
credit sales, and (b) Branch
which receives goods at invoice
price
Joint
Venture
Meaning
and
Purposes,
Joint
Venture
v/s
Consignment, Joint Venture v/s
Partnership,
Methods
of

16

April

Advanced
Financial
accounting

Financial
Accounting

II B.Com

II B.B.M

maintaining accounts (a) Separate

set of Accounts (Joint Bank
System), (b) Recording of all Joint
Venture transactions in the books of
each of the Venturers.
Social responsibility accounting
Royalty Accounts including Sublease
Meaning
of
Royalty,
Minimum Rent, Short Workings,
Recoupment of Short Workings,
Lessor, Lessee, Preparation of
Journal
Entries
and Ledger
Accounts in the books of Lessor
and Lessee.

12

Human
Resource
Accounting
Meaning, Objectives, Methods,
Advantages and Limitations

Royalty Accounts including Sub-lease

Meaning of Royalty, Minimum Rent,
Short Workings, Recoupment of Short
Workings, Lessor, Lessee, Preparation
of Journal Entries and Ledger Accounts
in the books of Lessor and Lessee.
current liabilities method

12

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2014-15
Month
July

Subject
Class/sem
Corporate
III B.Com
accounting I

Curriculum Activities
Hours
Company Accounts Finalization of 16
Accounts of Joint Stock
Companies
(Vertical Format Method) including
Publishing Companies and Hotels.

Advanced
V B.Com
Accounting
and
Auditing
Corporate
III B.Com
accounting I

Amalgamation,
Absorption,
Re
construction of Joint Stock Companies 16
(both
Internal
and
External
of
Reconstruction).
Valuation of Shares Valuation of Shares 16
Meaning and Need for Valuation;
Methods of Valuation of Shares - Net
Assets Method, Yield Method and Fair
Value Method.

Advanced
V B.Com
Accounting
and
Auditing
September Corporate
III B.Com
accounting I

Investment
Accounting
Meaning, 10
Definition, Features
of
Investment
Accounting,
and
Preparation
of
Investment Accounts.
14
Underwriting
of
Shares
and
Debentures Meaning, Definition and
Types of Underwriting (a) Open,
(b) Pure, and (c) Firm underwriting;
Problems on Underwriting of Shares
and Debentures.

August

Advanced
Accounting
and
Auditing

October

V B.Com

Corporate
III B.Com
accounting I

Auditing Meaning, Definition and

Objectives of
Auditing,
Advantages
and
Limitations
of
Auditing;
Classification of Audit
Statutory, Government, Internal
and Continuous, Annual Audit;
Audit
Programme.
Internal Check Meaning, Definition,
Objectives and Merits, Internal Check
regarding Cash Books, Purchases and
Wages.
Company Accounts Other Issues
Buy Back of Shares, Issue of Bonus
Shares and Right Issue.

10

Company Accounting Profit

Prior to Incorporation Meaning,
and Calculation of Profit with the
help of Time, Sales and Weighted
Ratios
Advanced
Accounting
and
Auditing

V B.Com

Vouching
and
Verification
Meaning, Definition, Objectives of
Vouching, Vouching of Cash
Transaction, Credit Purchase and
Sales; Verification and Valuation of
Assets, Meaning of Verification, and
Valuation of Stock in Trade, Plant
and Machinery.
Company
Audit
Appointment,
Qualification
and Removal of
Company Auditor, Powers, Duties
and Liabilities - Civil and Criminal
Liability along with Types of Audit
Report - Clean and Qualified

10

12

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2014-15
Month
January

Subject
Corporate
Accounting II

Class/sem
IV B.Com

Statistics for VI B.B.M

Management II

February

Corporate
Accounting II

IV B.Com

Statistics for VI B.B.M

Management II

March

Corporate
Accounting II

IV B.Com

Statistics for VI B.B.M

Management II

Curriculum Activities
Hours
Banking
Company
Accounts 16
:Preparation of Profit and Loss Account,
and Balance Sheet under new
regulations, Impact of Non-performing
Assets on banking business.
Correlation Analysis: Meaning and 12
Methods
of
studying correlation
degree of correlation karl pearsons coefficient of correlation- probable error simple and bi-variate tables
Statistical Quality Control : Meaning and 6
objectives- types of control control
charts and their uses- types of control
charts construction of mean and range
charts.
Life Insurance Company Accounts 14
Preparation of Revenue Accounts and
Balance Sheet, Calculation of Profit
by preparing valuation of Balance Sheet
Regression
Analysis
Meaning,
Difference between correlation and 12
regression regression equations
estimation of regression co-efficients
through regression equations simple
and bi- variate tables
Association of Attributes Yules 4
method only.
14
General
Insurance
Company
Accounts
Fire, Accident, Marine
Insurance; Preparation of Revenue
Accounts, Profit and Loss Account,
and Balance Sheet (vertical format).
Index Number; Meaning and
Purpose of
index number limitation -steps in the construction
of index number- types. Unweighted- simple aggregate index
number- simple price relative
method -weighted index numberLaspeyers, Paasches, Dorbish and

12

April

Corporate
Accounting II

IV B.Com

Statistics for VI B.B.M

Management II

Bowleys and fishers ideal indexnumber-TRT and FRT-cost

of
living index number, methodsaggregate expenditure method and
family budget method.
Interpolation and Extrapolation
Meaning
Utility,
Algebric
methods Binomial and Newtons
method only.
Double
Account
System
Introduction, Characteristics
of
Double
Accounts,
Formats,
Limitations of Double Account
System,
Final
Accounts
of
Electricity Supply Companies Revenue Account, Net Revenue
Account, Capital Account, and
General Balance Sheet.
Social responsibility accounting
Chi-square Test: Meaning
Definition and Nature assumption
Degree of freedom Form of Chi
square distribution, chi square test
or
goodness
for
fit
for
independence of attributes Yates
Correction.

20

10

Govt. First grade college, Shiralakoppa.

Dept. of Commerce and Management
Action plan for the academic year 2015-16
Month
July

Subject
Class/sem
Corporate
III B.Com
accounting I

Curriculum Activities
Hours
Company Accounts Finalization of 16
Accounts of Joint Stock
Companies
(Vertical Format Method) including
Publishing Companies and Hotels.

Advanced
V B.Com
Accounting
and
Auditing
Corporate
III B.Com
accounting I

Amalgamation,
Absorption,
Re
construction of Joint Stock Companies 16
(both
Internal
and
External
of
Reconstruction).
Valuation of Shares Valuation of Shares 16
Meaning and Need for Valuation;
Methods of Valuation of Shares - Net
Assets Method, Yield Method and Fair
Value Method.

Advanced
V B.Com
Accounting
and
Auditing
September Corporate
III B.Com
accounting I

Investment
Accounting
Meaning, 10
Definition, Features
of
Investment
Accounting,
and
Preparation
of
Investment Accounts.
14
Underwriting
of
Shares
and
Debentures Meaning, Definition and
Types of Underwriting (a) Open,
(b) Pure, and (c) Firm underwriting;
Problems on Underwriting of Shares
and Debentures.

August

Advanced
Accounting
and
Auditing

October

V B.Com

Corporate
III B.Com
accounting I

Auditing Meaning, Definition and

Objectives of
Auditing,
Advantages
and
Limitations
of
Auditing;
Classification of Audit
Statutory, Government, Internal
and Continuous, Annual Audit;
Audit
Programme.
Internal Check Meaning, Definition,
Objectives and Merits, Internal Check
regarding Cash Books, Purchases and
Wages.
Company Accounts Other Issues
Buy Back of Shares, Issue of Bonus
Shares and Right Issue.

10

Company Accounting Profit

Prior to Incorporation Meaning,
and Calculation of Profit with the
help of Time, Sales and Weighted
Ratios
Advanced
Accounting
and
Auditing

V B.Com

Vouching
and
Verification
Meaning, Definition, Objectives of
Vouching, Vouching of Cash
Transaction, Credit Purchase and
Sales; Verification and Valuation of
Assets, Meaning of Verification, and
Valuation of Stock in Trade, Plant
and Machinery.
Company
Audit
Appointment,
Qualification
and Removal of
Company Auditor, Powers, Duties
and Liabilities - Civil and Criminal
Liability along with Types of Audit
Report - Clean and Qualified

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