CHRISTUNIVERSITY, BENGALURU - 29

DEPARTMENT OF COMMERCE
COURSE PLAN
JUNE 2016 SEPTEMBER 2016
Programme/Semeste
r
Subject/Code
Total hours
Planne
d date

No of
hours

Uni
t

BCom 5th semester

Advanced financial accounting -COM 542A
60 Hours

Heading

1/6/16
4/6/16

Accounts Of
Banking
Companies

6/6/16
11/6/16

Accounts Of
Banking
Companies

13/6/16
18/6/16

20/6/16
25/6/16

27/6/16
2/7/16

Accounts Of
Banking
Companies

1&
2

Accounts Of
Banking
Companies/
Accounts Of
Life
Insurance
Companies

Accounts Of
Life

Details
Introduction and
Meaning - Books of
accounts to be
maintained by
Banking Companies Special features of
Bank Accounting Items requiring
special attention in
Preparing Final
Accounts
Rebate on Bills
Discounted
Statutory Reserves
Statutory Liquidity
Ratio Cash Reserve
Ratio Income from
Non-Performing
Assets Basis of
Treating a Credit
Facility as NPA
Assets Classification
and Provisions
Preparation of Final
Accounts according to
the Guidelines of RBI
and Banking
Regulation Act of
1949
Problems final
accounts of banking
companies.
Meaning Type of
Insurance Life
Insurance General
Insurance Accounts
of Life Insurance
Business Statutory
& Subsidiary Books
Determination of Net
Liability and Amount

Method

Reading/Ref

Interactive lecture
and Chalk & board

Advanced
accountancy
, SP Jain &
KL Narang
Vol 2,
kalyani
Publications

Interactive lecture
and Chalk & board

Interactive lecture
and Chalk & board

Interactive lecture
and Chalk & board

Interactive lecture
and Chalk & board

Advanced
accountancy
, SP Jain &
KL Narang
Vol 2,
kalyani
Publications

4/7/16
9/7/16

11/7/16
16/7/16

18/7/16
23/7/16

25/7/16
30/7/16

Insurance
Companies

due to policy holders

Preparation
of
Revenue
Accounts
and Balance sheet
according to IRDA
guidelines

Accounts Of
Life
Insurance
Companies

Problems
Insurance company
final accounts with
adjustments.
CIA 1 submission

Interactive lecture
and Chalk & board

Accounts Of
General
Insurance
Companies

Interactive lecture
and Chalk & board

Accounts Of
General
Insurance
Companies

General Insurance
Companies - Fire
Insurance - Marine
Insurance and
Miscellaneous
Insurance provisions
relating to the
treatment of reserve
fund
Preparation
of
Revenue
Account,
Profit
And
Loss
account, Profit and
loss
appropriation
account and Balance
Sheet account to the
Guidelines of IRDA.

3&
4

Accounts Of
General
Insurance
Companies/
Accounting
For Lease

Problems final
accounts of General
insurance
companies with
adjustments.

Interactive lecture
and Chalk & board

1/8/16
6/8/16

8/8/16
13/8/16

--

16/8/16
20/8/16

Introduction
Meaning Terms
used in leasing
Advantages and
disadvantages of
leasing
Classification
Differences between
operating and
financial lease
Accounting treatment
in the books of lessee
and lessor

Accounting
For Lease

--

CIA 2 MSE

Accounting
For Lease

Practical Problems in
lease in the books of
lessor and lessee

Advanced
accountancy
, SP Jain &
KL Narang
Vol 2,
kalyani
Publications

Interactive lecture
and Chalk & board

Interactive lecture
and Chalk & board

Interactive lecture
and Chalk & board

Advanced
accountancy
, SP Jain &
KL Narang
Vol 2,
kalyani
Publications

22/8/16
27/8/16

29/8/16
3/9/16

Recent
Trends in
Accounting

Recent
Trends in
Accounting

Human
Resource
Accounting:
Need for HRA
Reasons for HRA
Development of HRA
Meaning (Concept)
of HRA Objectives
of HRA Valuation of
Human Resources
Historical
Cost
Approach

Replacement
Cost
Approach

Opportunity Cost
Standard
Cost
approach Present
Value Approach
Recording
and
Disclosure
in
Financial Statements
Benefits of HRA
Problems
and
limitations of HRA
Position of HRA in
India
Social
Responsibility
Accounting:
Social Responsibility
of
Business

Meaning of social
accounting

Approaches to social
accounting

Measurement
of
Social Cost benefit
Problems
Environmental
Accounting:
Introduction

Environmental
challenges

An
overview Business
response
to
environmental issues

International
accounting
requirements
for
environmental issues
Legal framework of
environmental
accounting in India.

Interactive lecture
and Chalk & board

Interactive lecture
and Chalk &
board.

Advanced
accountancy
, SP Jain &
KL Narang
Vol 2,
kalyani
Publications

Recent
Trends in
Accounting

6/9/16
10/9/16

CIA 3 submission

Interactive lecture
Inflation Accounting and Chalk &
(Accounting
for board,
price level changes)
Introduction to
inflation accounting
Introduction- meaning
objective

Recent
Trends in
Accounting

5
13/9/16
17/9/16

19/9/16
24/9/16

CIA I Details (Component 1)

Learning Objective

Problems in
inflation
accounting
Current cost
accounting method
Revision

Interactive lecture
and Chalk & board

Interactive lecture

Theory to application assignments :

The students must write a critical review of the performance of
two banking companies comparing their financial statements.
To enhance the ability of the student to critically analyse the
financial statements of banking companies
Develop cohesive thinking
Enhance writing skills
Encourage library usage and referencing
Stimulate research culture

Evaluation rubrics:

Criteria

Content
Conceptual
understanding,
Latest

Excellent

Good

Satisfactory

Unsatisfactory

4 -3

3-2

2 -1

1-0

Yes

Yes, but

No, but

No

All the
points are
covered

Any
four
points
are

Any three
points are
covered

Any two
points are
covered.

developments,
relevance,
facts, examples,
Organization
Introduction

covered

All points
are covered.

Any three
points are
covered.

Any two
points are
covered.

Any one point

is covered.

75-100%
originality

50-75%
originality

25-50%
originality

Below 25%
originality

No errors

Only one
or two
errors

More than
two errors

Numerous
errors distract
from
understandin
g

At least 10

At least 7

At least 5

Less than 5

Supporting
literature
Inferences
Conclusion

Quality of
Information
(originality
report based on
turnit in)

Grammar,
Usage, Spelling

References
Books,
Research
articles,
periodicals,
websites,
reports.

CIA I Details (Component 2)

Learning Objective
Evaluation Rubrics

LMS based / Class test - 10 marks

To check the conceptual understanding on the subject
The test would consists of 20 questions. Each question
carries 0.5 marks.

CIA III Details (Component 1)

Learning Objective
Evaluation Rubrics

CIA III Details (Component 2)

Mooc course in accounting

To give the students an international exposure in the field of
accounting
The mooc scores (percentages) would be converted to 10 Marks

This is a Group presentation and each group is formed based

on the class strength. The students are expected to make a
presentation on the assigned/chosen topic. The students shall
be evaluated individually based on the following rubric

Learning Objective

Ability to work as a team

Develop comprehension ability amongst students

Articulate and present thoughts coherently

Enhance public speaking and presentation skills

Rubrics for Oral Presentation

Criteria

Excellent

Very good

Satisfactory

16-20

12-15

8-11

Need to
Improve
Below 8

Content

The
presentation
demonstrates
clear purpose
and subject;
cites at least
four pertinent
examples
supported with
facts and/or
statistics and
convincing
arguments and
concludes with
conviction.

The
presentation
demonstrates
clear purpose
and subject;
cites at least
two pertinent
examples
supported
with facts
and/or
statistics and
concludes
with
conviction.

The
presentation
demonstrates
the purpose and
subject; cites at
least two
pertinent
examples but
does not
support with
adequate facts
and/or
statistics.
Conclusion is
not convincing.

The
presentation
demonstrates
the purpose and
subject; but
does not give
relevant
examples or
adequate facts
and/or statistics.
Conclusion is
not convincing.

Delivery

Holds attention
of entire
audience with
the use of direct
eye contact,
seldom looking
at notes
Speaks with
Modulation in
volume and
maintains
audience
interest and
emphasize key
points

Consistent use
of direct eye
contact with
audience, but
still returns to
notes

Displays
minimal eye
contact with
audience, while
reading mostly
from the notes

Speaks with
satisfactory
variation of
volume and
maintains
reasonable
interest of the
audience.

Speaks in
uneven volume
with little or no
maintenance of
interest by the
audience

Holds no eye
contact with
audience, as
entire report is
read from notes
Speaks in low
volume and/ or
monotonous
tone, which
causes audience
to disengage

Organization

Able to
sequence
information
accurately

Average
accuracy with
information
sequencing

Displays
minimal
accuracy of
information
sequencing

Displays no
accuracy in
information
sequencing

Enthusiasm (Based
on evaluators
Observation)

Demonstrates
strong
enthusiasm
about topic
during entire
presentation

Moderate
enthusiastic
feelings about
topic

Shows little
Shows no
enthusiasm
interest in topic
about the topic presented
being presented

Q& A session

Demonstrates
full knowledge
by answering
all class
questions with
explanations
and elaboration

Is at ease with
expected
answers to all
questions,
without
elaboration

Is
uncomfortable
with
information
and is able to
answer only
rudimentary
questions

Does not have

grasp of
information and
cannot answer
questions about
subject