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LECTURE PLAN

Institute/Department UNIVERSITY INSTITUTE Program Bachelor of Business

OF LEGAL STUDIES (UILS) Administration + Bachelor of Law
(B.B.A. + LLB(Hons)) - Integrated
(BB501)
Master Subject Coordinator Gaurav Master Subject Coordinator E- E11705
Name: Code:
Course Name Business Accounting Course Code 23LBT-133

Lecture Tutorial Practical Self Study Credit Subject Type

3 1 0 0 4.0 T

Course Type Course Category Mode of Assessment Mode of Delivery

N.A Graded (GR) Theory Examination (ET) Theory (TH)

Mission of the M1To design a curriculum which is comparable with

Department elite Indian institutes and has international
understanding.
M2To provide state of the art infrastructure; and
faculty which has professional experience blended with
excellent academic performance.
M3To create self-sustaining base for experiential
learning through mooting practices, drafting &
pleading; theme-based internships & industrial visits.
M4To tie-up with national and international
institutions of repute for global intellectual exposure.
M5To facilitate the greater avenues of employment by
grooming young legal minds through exposure to
working needs of the profession.
M6To make the students life-long and thoughtful
learners by empowering and enabling them to become
hard core professionals and judicious thinkers in the
interest of society and nation.
Vision of the “To establish an institute globally known for excellence
Department in legal education through blended mode of theory and
practical learning to produce socially sensitive and
morally sound future legal fraternity.”

Program Educational Objectives(PEOs)

PEO1 To make graduates of the BBA LL.B program capable of contributing towards Nation’s development agenda through their ability to
solve diverse and complex legal issues.
PEO2 To transform graduates of the BBA LL.B program into successful legal fraternity for handling legal issues that are not only
restricted to the national boundaries, but also cutting across complex cross-border transactions, by developing legal skills in core
areas, such as Civil Laws, Criminal Laws, and Business Laws.
PEO3 To equip graduates of the BBA LL.B program with a sense of responsibility to serve the society through their professional skills in
advocacy, judicial and other legal services.

Program Specific OutComes(PSOs)

PSO1 BBA LL.B.. graduates will develop broader thinking, expertise and a foundation for professional practice.

PSO2 CU BBA LL.B. graduates will be prepared to contribute effectively in the fields of constitutional law, civil law, criminal law,
international law, and procedural law, besides humanities.
PSO3 CU BBA LL.B. graduates will be inculcated traits of analytical thinking, lifelong learning, human values and professional ethics.

Program OutComes(POs)
PO1 Disciplinary Knowledge: Demonstrate the core competencies required in the management and legal field: Constitutional Law, Civil
Law, Criminal Law, Property Law, Family Law and Business Law.

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PO2 Complex problem-solving:Demonstrate the capability to solve different kinds of complex legal issues and apply the knowledge &
analytical skills to real world situation through clinical education and internship.
PO3 Critical thinking: Apply critical thinking and analysis skill to solve the complex legal problems from a moral and ethical perspective.

PO4 PO4. Creativity:Develop the creativity that can challenges the students to think out of the box and approach the legal issues in
creative ways.
PO5 Communication Skills:Be skilled in written, oral, visual communication and enhance the organization skills effectively to make the
students can effectively complete with legal field.
PO6 Analytical reasoning/thinking:Identify the legal principles, analyze the case laws and apply the legal reasoning to the real world
problems.
PO7 Research-related skills:Undertake qualitative and quantitative research as major independent work for the purpose of legal study,
trends, analysis and projections.
PO8 Coordinating/collaborating with others:Demonstrate the ability to cooperate and coordinate effectively with diverse team within the
society & professional field.
PO9 Leadership readiness/qualities:Develop leadership skills & abilities to motivate others, lead changes, and inspire the team to
achieve the organizational vision
PO10 Learning how to learn skills:Enhance skills for future employability and imbibe the habit, of self- learning through different
resources available which will pave the way for lifelong learning
PO11 Digital and technological skills: Demonstrate the capability to use ICT (Information & Communication technologies) to
execute varied operations in legal field.
PO12 Multicultural competence and inclusive spirit:Develop an understanding of the multiple cultures and global perspective to gender-
neutral approach that impact business operations in a global society. Be able to work effectively with clients and colleagues from
different background.
PO13 Value inculcation:Inculcate the ethical values, principles and high standard of professionalism in professional life.

PO14 Autonomy, responsibility, and accountability:Apply skills with an appropriate degree of independence & contextual knowledge
to assess rights and duties. Exhibit necessary expertise to plan, coordinate & serve in the society.
PO15 Environmental awareness and action: Understand the impact of the environment for sustainable development of society and
understand the legal provisions related to the protection of environment.
PO16 Community engagement and service: Demonstrate the capability to participate in community-engaged services/ activities for
promoting the well being of society.
PO17 Empathy: Develop the empathy and emotional intelligence to understand and connect with clients on a deeper level.

Text Books
Sr No Title of the Book Author Name Volume/Edition Publish Hours Years
1 Advanced Accountancy R.L. Gupta and M. Radhaswamy 1 Sultan Chand & 2017
Sons
2 Introduction to Accounting S.N. Maheswari 1 New Delhi: Vikas 2017
Publishing House
3 Advanced Accounts M.C.Shukla, T.S.Grewal and 3 New Delhi: Sultan 2017
S.C. Gupta Chand & Sons
Publishers

Reference Books
Sr No Title of the Book Author Name Volume/Edition Publish Hours Years
1 Fundamentals of Accounting Balavant M.P . 1 New Delhi: Atlantic 2012
Publisher Ltd
2 Accounting Principles: The Gregory Becker 1 Independently 2019
Ultimate Beginner’s Guide to Published
Accounting
3 Basic Accounting Rajni Sofat and Preeti Hir 3 PHI Learning 2016

Course OutCome
SrNo OutCome
CO1 Students will be able to demonstrate the understanding of the basic fundamentals of the accounting.

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CO2 Students will be able to demonstrate the understanding of generally accepted accounting principles of
accounting and their applications in business organizations.
CO3 Students will be able to prepare the financial statements of business entities and evaluate the financial
position and performance of the business entities through financial statements.
CO4 To understand the methods of assets valuation concerning depreciation on them.
CO5 Students will be able to identify the nature of expenditure and receipts – capital or revenue
CO6 Student will encounter the practical aspects of business accounting system through financial statements.

Lecture Plan Preview-Theory

Mapped with
Pedagogical
Unit No LectureNo ChapterName Topic Text/ Reference Books CO Numer
Tool**
(s)
1 1 Introduction to Accounting: Meaning, Definitions, ,T-Introduction to Accounting ,R- PPT CO1
Accounting Importance, Scope and Limitations Fundamentals of Accounting
1 2 Introduction to Concepts of Book-Keeping ,T-Introduction to Accounting ,R- PPT CO1
Accounting Fundamentals of Accounting
1 3 Introduction to Accounting Process (Cycle) ,T-Introduction to Accounting ,R- PPT CO1
Accounting Fundamentals of Accounting
1 4 Introduction to Types of Accounting ,T-Introduction to Accounting ,R- Infographics, CO1
Accounting Fundamentals of Accounting PPT
1 5 Introduction to Utility and Disadvantages of Accounting ,T-Introduction to Accounting ,R- PPT CO1
Accounting Fundamentals of Accounting
1 6 Introduction to Users of accounting information ,T-Introduction to Accounting ,R- PPT CO1
Accounting Basic Accounting
1 7 Accounting Introduction to Accounting Principles ,T-Advanced Accountancy,R- PPT CO2
Principles Accounting Principles: The Ult
1 8 Accounting Accounting Concepts: Meaning and ,T-Advanced Accounts,R-Basic PPT CO2
Principles Importance Accounting
1 9 Accounting Accounting Conventions: Meaning and ,T-Advanced Accountancy,R- PPT CO2
Principles Importance Fundamentals of Accounting
1 10 Accounting Introduction to Accounting Standards ,T-Advanced Accountancy,R- PPT CO2
Standards Accounting Principles: The Ult
1 11 Accounting Generally Accepted Accounting ,T-Advanced Accounts,R- PPT CO2
Principles Principles (GAAP) Fundamentals of Accounting
1 12 Accounting Accounting Standards: Issued by ICAI ,T-Advanced Accountancy,R- PPT CO2
Standards Accounting Principles: The Ult
1 13 Accounting Rules of Journalizing, Golden ,T-Advanced Accountancy,R- PPT,Video CO2
Equations Principles/ Types of Accounts Accounting Principles: The Ult,R- Lecture
Fundamentals of Accounting
1 14 Journal Journal: Meaning, Definitions, Nature, ,T-Advanced Accountancy,R- Activity,Case CO3
Importance Fundamentals of Accounting Study,Infogr
aphics,PPT,
Video
Lecture
1 15 Journal Types, Rules and Methods of Journal ,T-Advanced Accountancy,T- Activity,Infog CO3
Entries Advanced Accounts,T-Introduction raphics,PPT,
to Accounting ,R-Accounting Video
Principles: The Ult,R-Basic Lecture
Accounting ,R-Fundamentals of
Accounting
1 16 Journal Format and Process of journalizing the ,T-Advanced Accountancy,T- Activity,PPT CO3
financial transaction Advanced Accounts,T-Introduction
to Accounting ,R-Accounting
Principles: The Ult,R-Basic
Accounting ,R-Fundamentals of
Accounting

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1 17 Journal Practical Problems of Journal ,T-Advanced Accountancy,T- Activity,PPT CO3

Advanced Accounts,T-Introduction
to Accounting ,R-Accounting
Principles: The Ult,R-Basic
Accounting ,R-Fundamentals of
Accounting
1 18 Ledger Ledger: Meaning, Nature, Importance, ,T-Advanced Accountancy,T- Activity,PPT, CO3
Process Advanced Accounts,T-Introduction Reports,Vide
to Accounting ,R-Accounting o Lecture
Principles: The Ult,R-Basic
Accounting ,R-Fundamentals of
Accounting
1 19 Ledger Ledger Format and Posting the Journal ,T-Advanced Accountancy,T- Activity,Case CO3
Entries Advanced Accounts,T-Introduction Study,PPT,V
to Accounting ,R-Accounting ideo Lecture
Principles: The Ult,R-Basic
Accounting ,R-Fundamentals of
Accounting
1 20 Ledger Ledger: Practical Problems ,T-Advanced Accountancy,T- Activity,PPT, CO3
Advanced Accounts,T-Introduction Reports
to Accounting ,R-Accounting
Principles: The Ult,R-Basic
Accounting ,R-Fundamentals of
Accounting
2 21 Trial Balance Trian Balance: Meaning and Objectives ,T-Advanced Accountancy,R-Basic PPT CO3
Accounting
2 22 Trial Balance Preparation and Format of Trial ,T-Advanced Accountancy,R- PPT CO3
Balance Accounting Principles: The Ult
2 23 Trial Balance Trial Balance: Practical Problems ,T-Advanced Accountancy,R-Basic PPT CO3
Accounting
2 24 Accounting Accounting Errors: Meaning, Definitions ,T-Advanced Accountancy,R- PPT,Video CO3
Errors and Objectives Fundamentals of Accounting Lecture
2 25 Accounting Types and Rectifications of Errors ,T-Advanced Accountancy,R- PPT CO3
Errors Fundamentals of Accounting
2 26 Accounting Locating of Errors and Practical ,T-Advanced Accountancy,R-Basic PPT CO3
Errors Problems Accounting
2 27 Bank Introduction to BRS ,T-Introduction to Accounting ,R- PPT,Reports CO3
Reconciliation Accounting Principles: The Ult
Statement
2 28 Bank BRS: Practical Problems ,T-Advanced Accountancy,T- PPT CO3
Reconciliation Advanced Accounts,T-Introduction
Statement to Accounting ,R-Accounting
Principles: The Ult,R-Basic
Accounting ,R-Fundamentals of
Accounting
2 29 Depreciation Depreciation: Introduction, Meaning, ,T-Advanced Accountancy,T- PPT CO4
Definitions Advanced Accounts,T-Introduction
to Accounting ,R-Accounting
Principles: The Ult,R-Basic
Accounting ,R-Fundamentals of
Accounting
2 30 Depreciation Causes and Objectives of Depreciation ,T-Advanced Accountancy,R-Basic PPT CO4
Accounting
2 31 Depreciation Provisions and Reserves ,T-Introduction to Accounting ,R- PPT CO4
Fundamentals of Accounting
2 32 Depreciation Format and Preparation of Depreciation ,T-Advanced Accounts,R-Basic PPT,Reports CO4
Account Accounting
2 33 Depreciation Different Methods of providing ,T-Advanced Accountancy,T- PPT CO4
depreciation Advanced Accounts,T-Introduction
to Accounting ,R-Accounting
Principles: The Ult,R-Basic
Accounting ,R-Fundamentals of
Accounting

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2 34 Depreciation Fixed Installment Method ,T-Advanced Accountancy,R-Basic PPT,Reports CO4

Accounting ,R-Fundamentals of ,Video
Accounting Lecture
2 35 Depreciation Diminishing Balance Method ,T-Introduction to Accounting ,R- Activity,PPT, CO4
Fundamentals of Accounting Reports,Vide
o Lecture
2 36 Depreciation Practical Problems of Depreciation ,T-Advanced Accountancy,T- Activity,Infog CO4
Advanced Accounts,T-Introduction raphics,PPT,
to Accounting ,R-Accounting Reports,Vide
Principles: The Ult,R-Basic o Lecture
Accounting ,R-Fundamentals of
Accounting
2 37 Depreciation Practical Problems of Depreciation ,T-Advanced Accountancy,T- PPT,Video CO4
Advanced Accounts,T-Introduction Lecture
to Accounting ,R-Accounting
Principles: The Ult,R-Basic
Accounting ,R-Fundamentals of
Accounting
2 38 Depreciation Practical Problems of Depreciation ,T-Advanced Accountancy,T- Activity,PPT, CO4
Advanced Accounts,T-Introduction Reports
to Accounting ,R-Accounting
Principles: The Ult,R-Basic
Accounting ,R-Fundamentals of
Accounting
2 39 Depreciation Practical Problems of Depreciation ,T-Advanced Accountancy,T- Activity,PPT, CO4
Advanced Accounts,T-Introduction Reports
to Accounting ,R-Accounting
Principles: The Ult,R-Basic
Accounting ,R-Fundamentals of
Accounting
2 40 Depreciation Revision ,T-Advanced Accountancy,T- Activity,Instr CO4
Advanced Accounts,T-Introduction uctor Lead
to Accounting ,R-Fundamentals of WorkShop
Accounting
3 41 Capital and Capital Items: Introduction ,T-Advanced Accountancy,R-Basic PPT CO5
Revenue Items Accounting
3 42 Capital and Revenue items: Introduction ,T-Advanced Accounts,R- PPT CO5
Revenue Items Fundamentals of Accounting
3 43 Capital and Capital Receipts ,T-Advanced Accountancy,R- PPT CO5
Revenue Items Fundamentals of Accounting
3 44 Capital and Revenue Receipts ,T-Advanced Accountancy,R- PPT CO5
Revenue Items Fundamentals of Accounting
3 45 Capital and Capital Expenditure ,T-Advanced Accountancy,R-Basic PPT CO5
Revenue Items Accounting
3 46 Capital and Revenue Expenditure ,T-Introduction to Accounting ,R- PPT CO5
Revenue Items Accounting Principles: The Ult
3 47 Capital and Classification of Capital and Revenue ,T-Advanced Accountancy,R- PPT CO5
Revenue Items Fundamentals of Accounting
3 48 Capital and Deferred Revenue Expenditure ,T-Introduction to Accounting ,R- PPT CO5
Revenue Items Basic Accounting
3 49 Capital and Deferred Revenue Expenditure ,T-Introduction to Accounting ,R- PPT,Video CO5
Revenue Items Accounting Principles: The Ult,R- Lecture
Fundamentals of Accounting
3 50 Capital and Deferred Revenue Expenditure - ,T-Advanced Accountancy,T- Activity,Case CO5
Revenue Items Practical Examples Advanced Accounts,T-Introduction Study,PPT,R
to Accounting ,R-Accounting eports,Video
Principles: The Ult,R-Basic Lecture
Accounting ,R-Fundamentals of
Accounting
3 51 Final Account Final Accounts - Introduction ,T-Advanced Accountancy,T- PPT,Video CO6
with Advanced Accounts,T-Introduction Lecture
Adjustments to Accounting ,R-Accounting
Principles: The Ult,R-Basic
Accounting ,R-Fundamentals of
Accounting

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3 52 Final Account Trading Accounting - Introduction ,T-Advanced Accountancy,R-Basic PPT CO6

with Accounting
Adjustments
3 53 Final Account Trading Account - Format and ,T-Advanced Accountancy,T- Activity,PPT, CO6
with Preparation Introduction to Accounting ,R-Basic Reports
Adjustments Accounting ,R-Fundamentals of
Accounting
3 54 Final Account Profit and Loss Account - Introduction ,T-Advanced Accountancy,T- Activity,PPT, CO6
with Advanced Accounts,T-Introduction Reports
Adjustments to Accounting ,R-Accounting
Principles: The Ult,R-Fundamentals
of Accounting
3 55 Final Account Profit and Loss Account - Format and ,T-Advanced Accountancy,T- Activity,PPT CO6
with Preparation Advanced Accounts,T-Introduction
Adjustments to Accounting ,R-Basic Accounting
,R-Fundamentals of Accounting
3 56 Final Account Profit and loss account - Practical ,T-Introduction to Accounting ,R- Activity,PPT, CO6
with Problems Basic Accounting ,R-Fundamentals Reports,Vide
Adjustments of Accounting o Lecture
3 57 Final Account Balance Sheet - Introduction ,T-Advanced Accountancy,T- PPT CO6
with Advanced Accounts,T-Introduction
Adjustments to Accounting ,R-Accounting
Principles: The Ult,R-Basic
Accounting ,R-Fundamentals of
Accounting
3 58 Final Account Balance Sheet - Format and ,T-Advanced Accountancy,T- Activity,PPT, CO6
with Preparation Introduction to Accounting ,R-Basic Reports
Adjustments Accounting ,R-Fundamentals of
Accounting
3 59 Final Account Balance Sheet - Practical Problems ,T-Advanced Accountancy,T- Activity,PPT, CO6
with Advanced Accounts,T-Introduction Reports,Vide
Adjustments to Accounting ,R-Accounting o Lecture
Principles: The Ult,R-Basic
Accounting ,R-Fundamentals of
Accounting
3 60 Final Account Adjustments to be made at the time of ,T-Advanced Accountancy,T- Activity,PPT, CO6
with preparing balance sheet. Advanced Accounts,T-Introduction Reports,Vide
Adjustments to Accounting ,R-Accounting o Lecture
Principles: The Ult,R-Basic
Accounting ,R-Fundamentals of
Accounting

Assessment Model
Sr No Assessment Name Exam Name Max Marks
1 20LU15 External Theory 60
2 20LU15 Assignment 12
3 20LU15 Attendance Marks 2
4 20LU15 Discussion Forum 4
5 20LU15 Mid-Semester Test-1 20
6 20LU15 Quiz 4
7 20LU15 Surprise Test 12
8 20LU15 Mid-Semester Test-2 20

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CO vs PO/PSO PO13 PO14 PO15 PO16 PO17 PSO3 PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9

CO1 1 NA NA NA NA 3 3 3 3 2 1 3 2 NA 1

CO2 1 NA NA NA NA 1 2 1 2 2 NA 2 1 NA NA

CO3 NA NA NA NA NA 1 2 1 1 3 NA 1 1 NA 2

CO4 NA NA NA NA NA 3 2 1 1 1 2 1 1 NA NA

CO5 NA NA NA NA NA 3 1 1 3 1 1 1 2 NA 1

CO6 3 NA NA NA NA 1 1 1 2 1 NA 1 1 NA NA

Target 1.67 NA NA NA NA 2 1.83 1.33 2 1.67 1.33 1.5 1.33 NA 1.33

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PO10 PO11 PO12 PSO1 PSO2

NA NA 1 3 2

NA NA 2 1 NA

NA NA 2 1 1

NA NA NA 1 NA

NA NA 1 1 NA

NA NA 2 1 NA

NA NA 1.6 1.33 1.5

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