Course Objectives:
Course Outcomes (COs):
Learning outcomes (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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CO 180: This subject describes the pattern of final accounts of the company. CO 181: It provides the knowledge of issue of shares and issue of debentures etc. CO 182: It also provides the methods of valuation of goodwill and shares. CO 183: This subject also differentiate profit and loss prior period to incorporation and post incorporation.
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Approach in teaching: Interactive Hours using whiteboards, Questioning & Discussion, Reading assignments, Short quiz consisting of numerical problems. Learning activities for the students: Self learning assignments, Presentation, Solving problems of unsolved questions, Writing in Class, Problem-Based Learning – Cases, Group Learning – Teamwork |
Class test, Semester end examinations, and Presentation, Individual and group projects, Task-based exercises to assess students’ understanding.
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Case Study based on various IPOs issued in India i.e. Reliance Power, HDFC Life, Avenue Super Mart etc.
Exercise based on Demat Account
Exercise based on Issue of Debentures in various situations
Practical approach towards Redemption of Debentures.
Application based problem on Redemption of Preference shares
Case study based on Buy Back of shares.
Practical Problem based on Liquidation of Companies.
Exercise based on Deficiency and Surplus Account.
Maheshwari, S. N., An Introduction to Accountancy, Vikas Publishers, New Delhi
2. Mukharjee, A. and Hanif, M., Modern Accountancy, Tata McGraw Hill, New Delhi