SRM UNIVERSITY

FACULTY OF SCIENCE AND HUMANITIES

DEPARTMENT OF COMMERCE

ACADEMIC YEAR 2014 2015

EVEN SEMESTER DEC 2014 MAY 2015

LESSON PLAN FOR

SECOND YEAR B.COM - GENERAL

SUBJECTS FOR II YEAR B.COM GEN IV SEMESTER

S.NO SUBJECT CODE SUBJECT TITLE HANDLED BY

1 BCM1141 Corporate Accounting - II

A Mr. Sasikumar.T B Mr. R. Sridharan C Mr. M. Hemanathan

2 BCM1142

Consumer Protection

A Dr. Irin Sudha

B Mr. J. Praburaj

C Mr. AP. Sebastian

3 BCM1143 Company Law

A Ms. A.Noorun Nisha B Mr. S. Naresh C Mr. R. Sridharan

4 BCM1145 Entrepreneurial Development

A Dr. A. Thilagaraj

B Mr. M. Hemanathan

C Dr. A. Thilagaraj

SYLLABUS FOR SECOND YEAR B.COM GENERAL

FOURTH SEMESTER

BCM 1141 - CORPORATE ACCOUNTINGII

(Maximum: 100 marks (Internal: 50 marks; External: 50 marks)

Objectives:

To understand the preparation of accounting for Banking and Insurance Companies To understand the accounting for amalgamations and absorption of companies.

UNIT-1

Human Resource Accounting- Accounting Standards-Financial Reporting practices-Accounting for price level changes.

UNIT-2

Final Accounts of Insurance Companies including Balance sheet.

UNIT-3

Final Accounts of Banking Companies including Balance sheet.

UNIT-4

Amalgamation-Absorption and External Reconstruction of a Company - (Inter company investment excluded)

UNIT-5

Liquidation-Statement of affairs and Deficiency accounts Liquidators final statements of receipts and payments.

LESSON PLAN - BCM 1141 - CORPORATE ACCOUNTING

S.NO DATE DAY ORDER PARTICULARS

1 3/12/2014 I Introduction - Unit I 2 4/12/2014 II Inflation Accounting theory 3 5/12/2014 III Inflation Accounting CPP Method & HCA Method 4 8/12/2014 IV Inflation Accounting CPP Method & HCA Method 5 9/12/2014 V Inflation Accounting CPP Method & HCA Method 6 10/12/2014 I Inflation Accounting CCA Method 7 11/12/2014 II Inflation Accounting CCA Method 8 12/12/2014 III Inflation Accounting CCA Method 9 15/12/2014 IV Inflation Accounting CCA Method

10 16/12/2014 V Inflation Accounting CCA Method 11 17/12/2014 I Human Recourse Accounting Theory 12 18/12/2014 II Human Recourse Accounting Theory 13 19/12/2014 III Insurance Company Final Accounts Theory - Unit II 14 22/12/2014 IV Insurance Company Final Accounts - Problems (P&L Methods) 15 23/12/2014 V Insurance Company Final Accounts - Problems (P&L Methods) 16 24/12/2014 I Insurance Company Final Accounts - Problems (P&L Methods) 17 26/12/2014 Insurance Company Final Accounts - Problems (P&L Methods) 18 29/12/2014 II Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 19 30/12/2014 III Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 20 31/12/2014 IV Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 21 2/1/2015 V Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 22 5/1/2015 I Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 23 6/1/2015 II Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 24 7/1/2015 III Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 25 8/1/2015 IV Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 26 9/1/2015 V Insurance Company Final Accounts - Problems (P&L & Balance Sheet Methods) 27 12/1/2015 I Unit III Banking company final Accounts - Theory 28 13/1/2015 II Banking company final Accounts - Problems P&L Model 29 19/01/2014 III Banking company final Accounts - Problems P&L Model 30 20/1/2015 IV Banking company final Accounts - Problems P&L Model 31 21/01/2015 V Banking company final Accounts - Problems Balance Sheet Model 32 22/1/2015 I Banking company final Accounts - Problems Balance Sheet Model

33 23/01/2015 II Banking company final Accounts - Problems Balance Sheet Model

34 27/01/2015 III Banking company final Accounts - Problems Balance Sheet & P&L Model 35 28/1/2015 IV Banking company final Accounts - Problems Balance Sheet & P&L Model 36 29/01/2015 V Banking company final Accounts - Problems Balance Sheet & P&L Model

37 30/1/2015 I Banking company final Accounts - Problems Balance Sheet & P&L Model 38 2/2/2015 II Banking company final Accounts - Problems Balance Sheet & P&L Model 39 3/2/2015 III Banking company final Accounts - Problems Balance Sheet & P&L Model 40 4/2/2015 IV Banking company final Accounts - Problems Balance Sheet & P&L Model 41 5/2/2015 V Unit IV Amalgamation & Absorption & External Re Constructions theory 42 6/2/2015 I Amalgamation & Absorption & External Re Construction Problems 43 9/2/2015 II Amalgamation & Absorption & External Re Construction Problems 44 10/2/2015 III Amalgamation & Absorption & External Re Construction Problems 45 11/2/2015 IV Amalgamation & Absorption & External Re Construction Problems 46 12/1/2015 V Amalgamation & Absorption & External Re Construction Problems 47 13/2/2015 I Amalgamation & Absorption & External Re Construction Problems 48 16/2/2015 II Amalgamation & Absorption & External Re Construction Problems 49 17/02/2015 III Amalgamation & Absorption & External Re Construction Problems 50 18/2/2015 IV Amalgamation & Absorption & External Re Construction Problems 51 19/02/2015 V Amalgamation & Absorption & External Re Construction Problems 52 20/2/2015 I Amalgamation & Absorption & External Re Construction Problems 53 23/02/2015 II Amalgamation & Absorption & External Re Construction Problems 54 24/2/2015 III Amalgamation & Absorption & External Re Construction Problems 55 25/2/2015 IV Unit V - Liquidation final Statement and Statement of Affairs - Problems 56 26/2/2015 V Liquidation final Statement and Statement of Affairs - Problems 57 27/2/2015 I Liquidation final Statement and Statement of Affairs - Problems 58 2/3/2015 II Liquidation final Statement and Statement of Affairs - Problems 59 3/3/2015 III Liquidation final Statement and Statement of Affairs - Problems 60 4/3/2015 IV Liquidation final Statement and Statement of Affairs - Problems 61 5/3/2015 V Liquidation final Statement and Statement of Affairs - Problems 62 6/3/2015 I Liquidation final Statement and Statement of Affairs - Problems 63 9/3/2015 II Liquidation final Statement and Statement of Affairs - Problems 64 10/3/2015 III Liquidation final Statement and Statement of Affairs - Problems 65 11/3/2015 IV Liquidation final Statement and Statement of Affairs - Problems 66 12/3/2015 V Liquidation final Statement and Statement of Affairs - Problems 67 13/3/2015 I Liquidation final Statement and Statement of Affairs - Problems 68 16/3/2015 II Revision - 1 & 2 & 3 69 17/3/2015 III Revision - 4 & 5

BCM 1142 CONSUMER PROTECTION

(Maximum: 100 marks (Internal: 50 marks; External: 50 marks)

Objectives:

To acquaint the students with consumer and consumer movement. To make the students aware about consumer rights and duties.

UNIT-I

Consumer Meaning, Concepts, Definition Features. Consumerism - Meaning, objectives, Benefits- Consumerism in India -- Three dimensional concept of consumer - a) Consumer as a King, b) Consumer as a King-pin of democracy, c) Consumer as a Capital - Rights and Responsibilities of Consumers

Unit II

Consumer Movement-Meaning-Definition- Importance, Scope-Features-Need- objectives --Role of Consumer Movement Government and Consumer Movement- Barriers in development of Consumer Movement in India. Consumer Education-Meaning-Definition-Objectives-Methods & Techniques of Consumer Education.

Unit-III : - Voluntary Consumer Organisation - Origin Importance - Functions of VCOs -Limitations of VCO. Role of Voluntary Consumer -- Challenges before VCOs

Unit- IV :

Problems of Consumer - Causes and Nature -- Individual and collective problems. Problems related to goods and deficiencies in services.

Unit-V :

Consumer Protection Act,1986 --Background -Need-Scope and Features -- Definitions-Consumer - Goods- Services-Complaints, Complainant-Defect in Goods-Deficiency in Services -- Consumer Protection Councils-Composition- Methods of filing complaints- Machinery for redressal . Right To Information Act,5005 -- Introduction , Scope & Features Definition: Information -- Public Information Officer - Central Information Commission- Composition -- Function of Information Commission. Powers & functions of Information Commission.

LESSON PLAN - BCM1142 - CONSUMER PROTECTION S.NO DATE DAY ORDER PARTICULARS

1 03.12.14 UNIT -I I OVERVIEW OF SYLLABUS 2 04.12.14 II Consumer Meaning, Concepts 3 08.12.14 IV Consumer Definition Features. 4 08.12.14 IV Consumerism - Meaning, objectives, Benefits 5 09.14.14 V Consumerism - Benefits 6 10.12.14 I Consumerism in India 7 11.12.14 II Consumerism in India

8 15.12.14 IV Three dimensional concept of consumer - a) Consumer as a King, b) Consumer as a King-pin of democracy, c) Consumer as a Capital

9 15.12.14 IV Three dimensional concept of consumer - a) Consumer as a King, b) Consumer as a King-pin of democracy, c) Consumer as a Capital

10 16.12.14 V Three dimensional concept of consumer - a) Consumer as a King, b) Consumer as a King-pin of democracy, c) Consumer as a Capital 11