LESSON PLAN

Name of the Assistant/ Associate Professor:Manoj Kumar

Class and Section:B.Com 4th sem(D)

Subject Lesson Plan:corporate accounting

Month:January 2018

Date / Topics
01-01-2018 / Valuation of goodwill: meaning of goodwill, features, origin of goodwill
02-01-2018 / Need for valuation of goodwill, methods of valuation, meaning of average profit method
03-01-2018 / Illustrations of average profit method
04-01-2018 / Super profit method :meaning and illustrations
05-01-2018 / Contd.
06-01-2018 / Problem discussion
07-01-2018 / SUNDAY
08-01-2018 / Capitalization method :meaning and capitalization of average profit, illustrations
09-01-2018 / Capitalization of super profit method ,illustrations
10-01-2018 / Purchase consideration method and annuity method
11-01-2018 / Problem discussion
12-01-2018 / Problem discussion
13-01-2018 / Test of valuation of goodwill
14-01-2018 / SUNDAY
15-01-2018 / Valuation of shares: meaning, purpose, factors affecting
16-01-2018 / Methods of valuation of shares: Net asset method, illustrations

LESSON PLAN

Date / Particulars
17-01-2018 / Illustrations of net asset method
18-01-2018 / Dividend yield method :illustrations
19-01-2018 / Contd.
20-01-2018 / Earning capacity method: illustrations
21-01-2018 / SUNDAY
22-01-2018 / VASANT PANCHAMI
23-01-2018 / Contd.
24-01-2018 / SIR CHOTU RAM JAYANTI
25-01-2018 / Average method
26-01-2018 / REPUBLIC DAY
27-01-2018 / Problem discussion
28-01-2018 / SUNDAY
29-01-2018 / Problem discussion
30-01-2018 / Assignment-1 valuation of goodwill
31-01-2018 / GURU RAVIDAS BIRTHDAY

LESSON PLAN

Date / Topics
01-02-2018 / Holding company : meaning, advantages, disadvantages
02-02-2018 / Consolidated financial statements: meaning , advantages and disadvantages
03-02-2018 / Consolidated financial statements in case of partly owned subsidiary company
04-02-2018 / SUNDAY
05-02-2018 / Pre acquisition ,post acquisition profits :meaning and illustration
06-02-2018 / Adjustment for unrealized profit , mutual owings and illustrations
07-02-2018 / Preference shares in subsidiary company ,illustrations dividend received in subsidiary company
08-02-2018 / dividend received in subsidiary company,illustrations
09-02-2018 / Problem discussion
10-02-2018 / MAHARSHI DAYANAND SARASWATI JAYANTI
11-02-2018 / SUNDAY
12-02-2018 / Interim dividend received from subsidiary company ,illustrations
13-02-2018 / MAHA SHIVRATRI
14-02-2018 / Proposed dividend, illustrations
15-02-2018 / Revaluation of assets,illustrations
16-02-2018 / Problem discussion

LESSON PLAN

Date / Particulars
17-02-2018 / Problem discussion
18-02-2018 / SUNDAY
19-02-2018 / issue of bonus shares from pre acquisition profit, illustrations
20-02-2018 / Contd.
21-02-2018 / Issue of bonus shares from post acquisition profit ,illustrations
22-02-2018 / Contd.
23-02-2018 / Problem discussion
24-02-2018 / Test of holding company
25-02-2018 / SUNDAY
26-02-2018 / Liquidation company: meaning, methods of liquidation
27-02-2018 / Liquidator final statement of account, order of payment
28-02-2018 / VACATION

LESSON PLAN

Date / Topics
01-03-2018 / GURU RAVIDAS BIRTHDAY
02-03-2018 / HOLI
03-03-2018 / VACATION
04-03-2018 / SUNDAY
05-03-2018 / Illustrations
06-03-2018 / Liquidator remuneration on amount distributed to equity shareholder, illustrations
07-03-2018 / Distribution of surplus and calls in arrear, illustration
08-03-2018 / Different types of shareholder and illustration
09-03-2018 / Calls in advance, calls in arrear and calls on equity shares, illustration
10-03-2018 / Problem discussion
11-03-2018 / SUNDAY
12-03-2018 / Different equity shares have different nominal value,illustration
13-03-2018 / Receiver for debenture holder, illustration
14-03-2018 / List of contributories
15-03-2018 / Statement of affairs
16-03-2018 / Assignment-2: liquidation of companies

LESSON PLAN

Date / Particulars
17-03-2018 / Test of liquidation of company
18-03-2018 / SUNDAY
19-03-2018 / Banking company: meaning of slip system, advantage, disadvantage,teller system, stock investment
20-03-2018 / Performa of Profit and Loss Account.
21-03-2018 / Rebate on bill discount, illustration
22-03-2018 / Illustration of Profit and Loss Account
23-03-2018 / SHAHEEDI DIWAS OF BHAGAT SINGH, RAJGURU & SUKHDEV
24-03-2018 / Provision of Doubtful Debt, Non Performing Assets,Illustration
25-03-2018 / SUNDAY/ RAM NAVMI
26-03-2018 / Performa of Balance Sheet
27-03-2018 / Difference between Banking Company,Non Banking Company,Bills for Collection
28-03-2018 / Illustration of Balance Sheet
29-03-2018 / MAHAVIR JAYANTI
30-03-2018 / Combined Illustration of Balance Sheet and Profit and Loss Account
31-03-2018 / Problem Discussion

LESSON PLAN

Date / Topics
01-04-2018 / SUNDAY
02-04-2018 / Test on Banking Company
03-04-2018 / Insurance Company,Meaning,Types, Difference between life and General Insurance
04-04-2018 / Regulation of Insurance Buisness
05-04-2018 / Schedule of Financial Statement
06-04-2018 / Illustration
07-04-2018 / General Insurance
08-04-2018 / SUNDAY
09-04-2018 / Illustration
10-04-2018 / Contd.
11-04-2018 / Contd.
12-04-2018 / Contd.
13-04-2018 / Contd.
14-04-2018 / DR AMBEDKAR JAYANTI / VAISAKHI
15-04-2018 / SUNDAY
16-04-2018 / Problem Discussion

LESSON PLAN

Date / Particulars
17-04-2018 / Adjustment Enteries and Illustration
18-04-2018 / PARASHURAMA JAYANTI
19-04-2018 / Contd.
20-04-2018 / Contd.
21-04-2018 / Test of Insurance Company
22-04-2018 / SUNDAY
23-04-2018 / Revision
24-04-2018 / Revision
25-04-2018 / Revision
26-04-2018 / Revision
27-04-2018 / Revision
28-04-2018 / Revision
29-04-2018 / Revision
30-04-2018 / Revision

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