Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From...

189
Directorate of Technical Education V Semester Commercial Practice Page 1 CP V Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 Total Contact Hours: 52 Course Code: 15CP51T Type of Course: Lectures, Problem Solving and Self Study Credit :04 Core/ Elective: Core CIE- 25 Marks SEE- 100 Marks Prerequisite: Knowledge of Book Keeping and Basics of Accounting of various business organisations. Course Objectives: The students shall be able to: 1. Install and execute the Departmental Accounting procedures. 2. Execute the Accounting procedure of Consignment business activity. 3. Calculate and settle Insurance claims along with documentations. 4. Execute the procedure of Hire purchase and instalment purchase systems. 5. Install and execute the Accounting system required for mining companies and quarries. COURSE OUTCOMES : At the end of the course, the students will be able to: CO1 Prepare and present Trading profit and loss account of various departments and Balance sheet . CO2 Preparation of account sales, passing of journal entries and drafting of ledger accounts in the books of consignor and consignee CO3 Calculation and settlement of fire insurance claims. CO4 Execute Hire purchase and installment purchase transactions. CO5 Execute the accounting system for calculation of Royalty accounts suitable to the type of activity.

Transcript of Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From...

Page 1: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 1

CP V

Course Title: Financial Accounting - V

Hours / Week (L:T:P) : 4:0:0 Total Contact Hours: 52 Course Code: 15CP51T

Type of Course: Lectures, Problem Solving and Self Study

Credit :04 Core/ Elective: Core

CIE- 25 Marks SEE- 100 MarksPrerequisite: Knowledge of Book Keeping and Basics of Accounting of various business organisations.

Course Objectives:

The students shall be able to:

1. Install and execute the Departmental Accounting procedures.2. Execute the Accounting procedure of Consignment business activity.3. Calculate and settle Insurance claims along with documentations.4. Execute the procedure of Hire purchase and instalment purchase systems.5. Install and execute the Accounting system required for mining companies and quarries.

COURSE OUTCOMES : At the end of the course, the students will be able to:

CO1Prepare and present Trading profit and loss account of various departments and Balance sheet .

CO2Preparation of account sales, passing of journal entries and drafting of ledger accounts in the books of consignor and consignee

CO3 Calculation and settlement of fire insurance claims.CO4 Execute Hire purchase and installment purchase transactions.

CO5Execute the accounting system for calculation of Royalty accounts suitable to the type of activity.

Page 2: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 2

CO-Cognitive Level (CL) -PO MAPPINGName of the course: Financial Accounting - V

Course OutcomeCL Linked

POTeaching Hrs

CO1Prepare and present Trading profit and loss account of various departments and Balance sheet.

R/U/A 1,2,3,4,6,7,9,10

10 Hours

CO2

Preparation of account sales, passing of journal entries and drafting of ledger accounts in the books of consignor and consignee

R/U/A 1,2,3,4,6,7,9,10

08 Hours

CO3Calculation and settlement of fire insurance claims.

R/U/A 1,2,3,4,6,7,9,10

10 Hours

CO4Execute Hire purchase and instalment purchase transactions

R/U/A 1,2,3,4,6,7,9,10

12 Hours

CO5Execute the accounting system for calculation of Royalty accounts suitable to the type of activity.

R/U/A 1,2,3,4,6,7,9,10

12 Hours

COURSE-PO ATTAINMENT MATRIX

Course Programme Outcomes

1 2 3 4 5 6 7 8 9 10

Financial Accounting -v

3 3 3 3 3 3 3 3 3 3

Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed.Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO.If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3 If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2 If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1 If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.

Page 3: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 3

COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE Legend: R; Remember, U: Understand A: Application

Unit

No

Unit name Hour Questions to be set for

SEE

Marks

Weightage

weightage

(%)

R U A

1DEPARTMENTAL ACCOUNTING

10 5 5 20 30 20%

2 CONSIGNMENT ACCOUNTS 08 5 5 10 20 14%

3 INSURANCE CLAIMS 10 5 5 20 30 20%

4HIRE PURCHASE AND INSTALLMENT PURCHASE SYSTEM

12 5 10 20 35 23%

5 ROYALTY ACCOUNTS 12 5 5 20 30 23%

Total 52 25 30 100 145 100

COURSE CONTENTS

Unit Major TopicsHours

Allotted

1 DEPARTMENTAL ACCOUNTING 10

2 CONSIGNMENT ACCOUNTS 08

3 INSURANCE CLAIMS 10

4HIRE PURCHASEAND INSTALLMENT PURCHASE SYSTEM

12

5 ROYALTY ACCOUNTS 12

Total 52

Page 4: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 4

DETAILS OF COURSE CONTENTS

UNIT-1 Departmental Accounting Introduction – Allocation of expenses – Calculation of Departmental Purchases – InterDepartmental transfers at cost price – selling price – preparation of Balance Sheet

UNIT-2 Consignment Accounts Introduction – Meaning – Consignor – Consignee – Goods Invoiced at Cost Price – Goods Invoiced at Selling Price – Normal Loss – Abnormal Loss – Valuation of Stock – Stock Reserve – Journal Entries– Ledger Accounts in the books of Consignor and Consignee.

UNIT-3 Insurance Claims Introduction – need – Loss of Stock Policy – Preparation of statement of Cost of Goods sold –Preparation of Statement to ascertain value of stock on the date of Fire - Treatment of Salvage –Valuation of stocks prior to date of fire calculation of GP. Ratio when GP Ratio is not given -Treatment of Average Clause Treatment of Abnormal items -

UNIT-4 Hire Purchase and Installment Purchase SystemMeaning of Hire Purchase and Installment Purchase System- difference between Hire Purchase and Installment Purchase – Important Definitions – Hire Purchase Agreement – Hire Purchase Price –Cash Price – Hire Purchase Charges – Net Hire Purchase Price – Net Cash Price – Calculation of Interest – Calculation of Cash Price – Journal Entries and Ledger Accounts in the books of Hire Purchaser and Hire Vendor ( problems only on hire purchase system under Asset Accrual Method).

UNIT-5 Royalty Accounts Meaning and definition – Technical Terms – Royalty – Landlord – Tenant – Minimum Rent – Short Workings – Recoupment of Short Working under (Fixed Period) – Accounting Treatment in the books of Lessee and lesser – journal entries and Ledger Accounts including minimum rent account.

Books for reference:∑ Advanced Accountancy by BS Raman∑ Advanced Accountancy by SN Maheshwari∑ Financial Accountancy by Dr. S Arun kumar∑ Financial Accounting by BS Raman

E - Book for Reference: Websites of Dailies and Magazines / Journals of Business, Finance and Management.

SUGGESTED STUDENT ACTIVITIES:1. Draft an organization chart showing sales departments for different products.2. Collect account sales of a consignment transaction and comment on the result.3. Collect a Pro-forma of fire insurance policy and a claim’s calculation sheet.4. Collection and recording of Hire Purchase Agreement5. Collection and recording of Royalty agreement with regard to any suitable situation.

Page 5: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 5

Course Assessment and Evaluation:What To

WhomFrequency Max Marks Course

OutcomesTheory Evidence

Collected

DIR

EC

T A

SS

ES

SM

EN

T

CIE

-continuous internal evaluation

I A Tests

Students

Three IA tests (Average marks of Three IA tests are considered).

20 Blue Books

1 to 5

Class room Assignments

Class room Assignments

05

Log Of Activity

1to5

Total 25

See -semester

end examinati

on

End Exam

End Of the Course

100 Answer Scripts

1 to 5

IND

IRE

CT

A

SS

ES

SM

EN

T

ME

TH

OD

S

Student Feedback on course

Students

Middle Of The Course

Feed Back Forms

End Of Course Survey

End Of The Course

Questionnaire

*CIE – Continuous Internal Evaluation *SEE – Semester End Examination

Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded off to the next higher digit.Note to IA verifier: The following documents to be verified by CIE verifier at the end of semester

1. Blue books ( 20 marks)2. Student suggested activities report for 5 marks evaluated through appropriate rubrics.3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment

Methods..Questions for CIE and SEE will be designed to evaluate the various educational components such as:

1. Remembering and Understanding : 15 % weightage 2. Applying the knowledge acquired from the course : 30 % weightage 3. Analysis : 35 % weightage 4. Evaluation : 10 % weightage 5. Creating new knowledge : 10 % weightage

Page 6: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 6

Example only: MODEL OF RUBRICS / CRITERIA FOR ASSESSING STUDENT ACTIVITY-

Page 7: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 7

Note: 5 marks choice should be given to each CO

MODEL QP FOR CIE(TESTS)

Test/Date and Time Semester/year Course/Course Code Max Marks

Ex: I test/6 th week of Sem 10-11 Am

V SEM Financial Accounting - V 20

Year: 2016-17 Course code: 15CP51T

Name of Course coordinator : Units:1,2 Co: 1,2

Note: Answer all questions

Question no Question CL CO PO

1 (According to unit and CO1) R 1 1,2

2 (According to unit and CO1) A 1 1,2

3 (According to unit and CO2) A 2 1,2

4 (According to unit and CO2) U 2 1,2

Page 8: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 8

5.1 FINANCIAL ACCOUNTING – V (15CP51T)

MODEL QUESTION PAPER

Time: 3 Hours Max.Marks: 100

Instruction: 1) Answer any SIX Questions from Part – A2) Answer any FOUR Questions from Part - B3) Answer any TWO Questions from Part - C

PART - A(Answer any SIX Questions) 6 x 5 = 30

1. Distinguish between consignment and sale.1. State the features of hire purchase system.2. How would you allocate the following expenses among the different departments

1.Advertisement2.Depreciation 3.Insurance 4.Lighting 5.Rent

3. Manohar and Company of Bangalore consigned to Maruti of Mysore on 1st January 2015,for sale on their account 100 cases of Toys costing Rs. 1000 per case. A commission of 5%is payable on sales. Manohar and co: pay freight Rs. 5000 and insurance Rs.1000 and murari accepts the bill and takes the delivery. He pays unloading charges 500 carriage 500. He send s an account sales on 31st March2015. Stating that 40 cases were sold at Rs. 1200 each. 35 cases at Rs.1400 each and 25cases at Rs.150 each. He sends as draft for the balance. Make out Account sales.

4. Distinguish between Hire purchase system and Instalment Purchase Systems.

5. On 1st January 2016, Amith purchased a furniture from Bangalore Furnitures Ltd., on Hire Purchase system. The cash price of the furniture is Rs. 7,450. The payment is made as follows: Rs. 2,000 as down payment and Rs.2,000 annually for three years as instalments. Calculate interest payable on furniture.

6. Explain the following terms:

(a) Average clause(b) Under insurance(c) Over insurance(d) Salvage(e) Short sales.

7. Explain (a) Short workings(b) Recouping of shortworkings

Page 9: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 9

8. Fire occurred in the premises of Anna and Co. on 1st sep 2015 and stock of the value of 1,01,000 was salvage and business records were saved. The following information was obtained :Purchases for the year ended 31-3-2015 6,80,000Sales for the year ended 31-3-2015 11,00,000Purchases from 31-3-2015 to 1-9-2015 2,50,000Sales from 31-3-2015 to 1-9-2015 3,60,000Stock on 31-3-2014 3,00,000Stock on 31-3-2015 3,40,000

Calculate the amount of claims to be presented to the Insurance company.

PART - B

(Answer any FOUR Questions) 4x10 = 40

1 . Mr.Ashok purchased a machine on hire purchase system from Bharat motors on 1-1-2006. The cash price of the machine was Rs74500.and the payment was to be as follows;On signing the agreement Rs.20000 and the balance in 3 instalments of Rs.20000 each at the end of each year.5% interest is charged by the vendor. Mr. Ashok has decided to write off 10% depreciation annually on diminishing balance method. Calculate the interest and depreciation.

1. From the following information prepare departmental Trading and Profit and Loss Account of a firm of Dress maker’s

Rs. Rs.Stock on 1st January 2015Men’s wear Ladies wear

17,40014,700

PurchasesMen’s wear Ladies wear

35,00030,000

SalesMen’s wear Ladies wear

60,00040,000

WagesMen’s wear Ladies wear

8,2002,700

Rent, tax and Insurance 9,390Sundries 3,600salaries 3,000lighting 2,100Discounts 2,220 650Advertising 3,680carriage 2,340

Page 10: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 10

(a)Rent and insurance, sundries, lighting, salaries and carriage are to be apportioned in the ratio 2:1.

(b) Advertising to be divided equally.(c)Discounts to be allocated on the basis of sales and purchases.

The stock on 31st December 2015 was:Men’s wear Rs. 16,740Ladies wear Rs. 12,0503) A fire occurred on 21st April 2016 in the premises of jwala mukhi and the stock in trade was destroyed. The following information is however, available to you:

Rs.Opening stock on 1-1-2016 11,000Purchase upto 21-4-2016 45,000Sales upto 21-4-2016 60,000

The stock on hand was always valued at cost price or market price, which ever was lower. However, the closing stock as at 31st December 2015 was valued at market price which was 10% above cost.

The percentage of profit usually obtained in the business was 15%.

The savings realized only Rs.400.

Compute the Fire Claim.

4.The Karnataka Minerals Ltd.s acquired a lease from a landlord for the purpose of extracting ore. It was agreed that the company should pay Rs.12 ton of ore raised subject to a minimum rent of Rs.36,000 a year and that the shortworking could be recouped in the first 3 years. The output raised for the first 4 years was:

year Production(Tons)

2012 17502013 27502014 37502015 4750

Write up the Royalties Account, short working Account.

1. A fire occurred in the premises of shri Das on 1st April 2015 and considerable part of the stock was destroyed . The stock salvaged was Rs. 56,000. Sri Das has taken a fire insurance policy for Rs. 3,00,000 to cover the loss of stock by fire.You are required to ascertain the insurance claim which shri Das should claim from the insurance company for the loss of stock by fire. The following particulars are available:

Rs.

Page 11: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 11

Purchases for the year 2014 18,76,000Sales for the year 2014 23,20,000Purchases from 1st January 2015 to 1st April 2015 3,64,000Sales from 1st January 2015 to 1st April 2015 4,80,000Stock on 1st January 2014 2,88,000Stock on 31st December 2014 4,84,000

2. Ram of Bangalore sent a consignment of 600 articles to his agent laksham at madras at an invoice price of 140 Rs. Per article. The following payments were made by Ram:Railway charges 3150Insurance 850Miscellaneous charges 1250Laksham sold the articles at 260 Rs. Each and sent an Account sales deducting 3500

towards his expenses and also his commission at 5% on gross sales proceeds. Laksham committed the amount due by cheque.

Journalize the above transactions in the books of Ram and prepare Laksham’s Account.

PART – C

(Answer any TWO Questions) 2 x 15 = 30

1. From the following balances extracted from the books OF B.N Pai, Prepare Departmental Trading and Profit and Loss Account for the year ended 31st MARCH, 2016 and Balance Sheet as on that date.

Dr. Cr.Rs. Rs.

Capital 50,000

Land and Building 12,500Furniture Department A 2,500Opening Stock. Dept. A 3,000

Opening Stock. Dept. B 4,000Purchase Dept A 1,00,000Purchase Dept B 1,50,000Sales Dept. A 2,00,000Sales Dept. B 3,00,000Audit Fees 5,000Electricity 10,000Salaries 50,000Sales Commission 30,000Carriage inwards 5,000Rent 40,000Sundry Debtors 20,000Sundry creditors 10,000Drawings 28,000

Page 12: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 12

Cash at Bank 1,00,000Additional Information:

1. Depreciate Land and Building by 5% and Furniture by 10% per annum.2. Staff is employed in the ratio of 2:13. Area occupied by each Department is equal.4. Electricity consumption is in the ratio of 1:25. Closing stock Dept. A Rs. 13,000 and that of Dept. B Rs. 26,0006. Audit fees be apportioned on the basis of turnover.

2 .Mohan owned the patent of locks on January 1st 2000 . He granted Nagesh a license for 5 years to manufacture and sell the lock on the following terms:

(a) Royalty of Rs. 10 per lock sold(b) Minimum rent of Rs.15,000 per annum(c) Short working could be recouped only within 2 years following the years in which

the short working occurred subject to maximum of Rs.35,000 p.a(d) If in any year normal sales was not attained due to strike, the minimum rent was to

be reduced proportionately to the length of stoppage. Nagesh closed his books on 31st December each year. The no. of locks sold during the lease period was as follows:

year No of books sold

2000 9002001 13002002 20002003 11002004 1400

During the year 2003, there was stoppage due to strike tat lasted 4 months . Show the Royalties receivable account, short workings suspense account and Nagesh’s accounts in the books of Mohan for each of above years.

3.Mr. Hanuman purchases two trucks on Hire purchase system on 1st January 2016, the cash price being Rs. 56,000 and payment is to be made as follows: On signing of the contract Rs. 15,000 and there after Rs. 15,000 being paid annually for 3 years. Interest was charge at 5% per annum. Depreciation was written off at the rate of 20% p.a. on the reducing balance system. Prepare necessary ledger accounts in the books of Mr. Hanuman.

Page 13: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 13

MODEL QUESSTION BANK

CO1Prepare and present Trading profit and loss account of various departments and Balance sheet.

Remembrance:

∑ Explain inter departmental transfers

Understanding:

1. How would you allocate the following expenses among the different departments1.Advertisement2.Depreciation 3.Insurance 4.Lighting 5.Rent

Application:

1.From the following information prepare departmental Trading and Profit and Loss Account of a firm of Dress maker’s

Rs. Rs.Stock on 1st January 2015Men’s wear Ladies wear

17,40014,700

PurchasesMen’s wear Ladies wear

35,00030,000

SalesMen’s wear Ladies wear

60,00040,000

WagesMen’s wear Ladies wear

8,2002,700

Rent, tax and Insurance 9,390Sundries 3,600salaries 3,000lighting 2,100Discounts 2,220 650Advertising 3,680carriage 2,340

Page 14: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 14

3. Rent and insurance, sundries, lighting, salaries and carriage are to be apportioned in the ratio 2:1.

4. Advertising to be divided equally.5. Discounts to be allocated on the basis of sales and purchases.6. The stock on 31st December 2015 was:

Men’s wear Rs. 16,740Ladies wear Rs. 12,050

CO2Preparation of account sales, passing of journal entries and drafting of ledger accounts in the books of consignor and consignee.

Remembrance:

1. Give the meaning of Consignment, consignor and consignee.

Understanding:

1. Distinguish between consignment and sale

Application:

1. Manohar and Company of Bangalore consigned to Maruti of Mysore on 1st January 2015,for sale on their account 100 cases of Toys costing Rs. 1000 per case. A commission of 5%is payable on sales. Manohar and co: pay freight Rs. 5000 and insurance Rs.1000 and murari accepts the bill and takes the delivery. He pays unloading charges 500 carriage 500. He send s an account sales on 31st March2015. Stating that 40 cases were sold at Rs. 1200 each. 35 cases at Rs.1400 each and 25 cases at Rs.150 each. He sends as draft for the balance. Make out Account sales.

CO3 Calculation and settlement of fire insurance claims.Remembrance:

∑ Explain the following terms:

(f) Average clause(g) Under insurance(h) Over insurance(i) Salvage(j) Short sales.

Understanding:

1. Explain the procedure to ascertain the claim for loss of stock.

Page 15: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 15

Application:

9. Fire occurred in the premises of Anna and Co. on 1st sep 2015 and stock of the value of 1,01,000 was salvage and business records were saved. The following information was obtained :Purchases for the year ended 31-3-2015 6,80,000Sales for the year ended 31-3-2015 11,00,000Purchases from 31-3-2015 to 1-9-2015 2,50,000Sales from 31-3-2015 to 1-9-2015 3,60,000Stock on 31-3-2014 3,00,000Stock on 31-3-2015 3,40,000

Calculate the amount of claims to be presented to the Insurance company.

CO4 Execute Hire purchase and instalment purchase transactionsRemembrance:

1. State the features of hire purchase system

Understanding:

1. Distinguish between Hire purchase system and Instalment Purchase Systems

Application:

1. Mr. Ashok purchased a machine on hire purchase system from Bharat motors on 1-1-2006. The cash price of the machine was Rs74500.and the payment was to be as follows;

On signing the agreement Rs.20000 and the balance in 3 instalments of Rs.20000 each at the end of each year.5% interest is charged by the vendor. Mr. Ashok has decided to write off 10% depreciation annually on diminishing balance method. Calculate the interest and depreciation.

CO5Execute the accounting system for calculation of Royalty accounts suitable to the type of activity

Remembrance:

1. Give the meaning of Royalty and Explain its features

Understanding:

1. Explain (c) Short workings(d) Recouping of shortworkings

Page 16: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 16

Application :

1. The Karnataka Minerals Ltd.s acquired a lease from a landlord for the purpose of extracting ore. It was agreed that the company should pay Rs.12 ton of ore raised subject to a minimum rent of Rs.36,000 a year and that the shortworking could be recouped in the first 3 years. The output raised for the first 4 years was:

year Production(Tons)

2012 17502013 27502014 37502015 4750

Write up the Royalties Account, short working Account.

Page 17: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 17

5.1 FINANCIAL ACCOUNTING – V (15CP51T)

MODEL QUESTION BANK

PART A: QUESTIONS OF 5 MARKS EACH:

1. Explain inter departmental transfers.2. The following data is obtained for two departments of a retail shop for the year ending

31st March 2015 Dept. A

Rs.Dept.B

Rs.Sales 3,00,000 1,80,000Gross profit 90,000 54,000Net profit 60,000 -Net loss 16,000purchases 1,80,000 1,08,000

From a study of the above data, find the following:(a) Percentage of gross profit on sales(b) Percentage of net profit on sales

3. Explain the procedure to ascertain the claim for loss of stock.

4. On 1st January 2014, the ABC company bought a machine from HMT ltd. On hire purchase system. The cash price was Rs.26350 and the payment was to be made as follows.

Rs.10000 on signing the agreement and the balance in 3 yearly instalment of Rs6000 each. 5% interest is charged by the hire vendor. Calculate the interest for each year.

PART B: QUESTIONS OF 10 MARKS EACH:

1. Dress Makers ltd have two departments, cloth and outfitting. The latter department gets all its requirements of cloth from the cloth departments at the usual selling price. On 31st

December, 2015 the following was the Trial Balance:Rs. Rs.

StockCloth dept.Outfitting dept.(cloth at cost to the company)

80,0004,500

Share capital 2,00,000

Transfer of cloth from cloth dept. 50,000 Sales:

Page 18: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 18

Cloth deptOutfitting dept

12,50,0001,50,000

Purchases:Cloth deptOutfitting deptDirectors fee and remuneration

11,00,00010,00030,000

Transfer of cloth of outfitting dept. 50,000

Wages:Cloth deptOutfitting deptRent and Rates(3/4th to cloth dept)Lighting(3/4th to cloth dept)

20,00040,0008,000

2,000

Income from investments 9,500

Depreciation:Cloth deptOutfitting dept

1,0005,000

Office salaries 16,000Furniture and fittings 20,000Office expenses 3,000Equipment 50,000Carriage inwards on cloth 66,000Investments 1,00,000

Cash at bank 54,000

16,59,500 16,59,500

Closing stock on hand in the cloth department was Rs. 96,000 and that in outfitting department amounted to Rs.7,500 .

Prepare Trading and Profit and Loss Account.

2. A fire broke out in the warehouse of Twinkle Traders on 30th sept.2015. The company wishes to file a claim with the insurance company for loss of stock and gives you the following information to enable you to prepare a statement of the amount to be claimed:(a) The last accounts of the company were prepared on December 31st 2014(b) Sundry debtors on 31-12-2014 Rs. 40,000(c) Cash received from debtors Rs.1,44,000(d) Sundry debtors on 31-09-2015 Rs. 30,000(e) Stock on 31-12-2014 Rs. 15,000(f) Purchase from 1-1-2015 to 30-9-2015 Rs1,25,000

Page 19: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 19

(g) Rate of gross profit to cost of sales 25%

Prepare the necessary statements, showing all your workings to arrive at the amount of the claim.

3. On 17th June 2015, a fire occurred in the premises of Orient Craft corner. Most of the stocks were destroyed, cost of salvaged stock being Rs. 11,200. In addition , some stock was salvage in damaged condition and its value was agreed at Rs. 10,400.From books of accounts, following particulars were available:(1)stock at close of accounts on 31st December 2014 was valued at Rs.83,500(2) Purchases from 1-1-2014 to 17-6-2014 amounted to Rs.1,12,000 and sales during that period amounted to Rs.1,54,000(3) on the basis of past 3 years, it appears that average gross profit of 25% is earned on salesStock was insured for Rs. 75,000.Compute the amount of claim.

4. Jyothi Mining Company is engaged in working a coal mine. O n January 1st 2015 it entered into an agreement with the owner of th eland which provided for:

(i)A royalty of Rs. 20 per ton of coal raised

(ii) A minimum rent of Rs. 50,000 per annum

(iii) The recovery of short workings within a period of first 3 year

The output during the first 5 years was:

Year Output(Tons)2011 20002012 22502013 30002014 38002015 5000

The amounts due to landlord in respect of each year were paid at the end of the year.

Calculate the amount due to the landlord.

5. Roopa of Bangalore sent an consignment of 1000 articles to her agent Deepa at Madras at an invoice price of 200 Rs. Per articles. Railway charges cartage and insurance amounted to 20 Rs. Per article at Madras deepa paid octroi and carriage amounting to Rs.5 per article. Deepa sold 800 articles at 300 Rs. Each and sent an account sales deducting her expenses and commission at 10% on gross sale proceeds. Deepa remitted the amount due by a cheque.

Write up the necessary accounts in the books of both the parties.

Page 20: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 20

6. A Mini Bus is purchased for Rs. 1,60,000 under the hire purchase on 1-1-2015. The amount payable is Rs. 40,000 on entering the agreement and the balance in 3 annual installments of Rs. 50,000 each at the end of the year. Depreciation is charged at 10% p.a. on written down value method. Show the Mini Bus Account and Hire Vendor’s account.

PART C: QUESTIONS OF 15 MARKS EACH:

2. From the following balances extracted from the books OF B.N Pai, Prepare Departmental Trading and Profit and Loss Account for the year ended 31st MARCH, 2016 and Balance Sheet as on that date.

Dr. Cr.Rs. Rs.

Capital 50,000

Land and Building 12,500Furniture Department A 2,500Opening Stock. Dept. A 3,000

Opening Stock. Dept. B 4,000Purchase Dept A 1,00,000Purchase Dept B 1,50,000Sales Dept. A 2,00,000Sales Dept. B 3,00,000Audit Fees 5,000Electricity 10,000Salaries 50,000Sales Commission 30,000Carriage inwards 5,000Rent 40,000Sundry Debtors 20,000Sundry creditors 10,000Drawings 28,000Cash at Bank 1,00,000

Additional Information:

7. Depreciate Land and Building by 5% and Furniture by 10% per annum.8. Staff is employed in the ratio of 2:19. Area occupied by each Department is equal.10. Electricity consumption is in the ratio of 1:211. Closing stock Dept. A Rs. 13,000 and that of Dept. B Rs. 26,00012. Audit fees be apportioned on the basis of turnover.

Page 21: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 21

2 .Mohan owned the patent of locks on January 1st 2000 . He granted Nagesh a license for 5 years to manufacture and sell the lock on the following terms:

(e) Royalty of Rs. 10 per lock sold(f) Minimum rent of Rs.15,000 per annum(g) Short working could be recouped only within 2 years following the years in which

the short working occurred subject to maximum of Rs.35,000 p.a(h) If in any year normal sales was not attained due to strike, the minimum rent was to

be reduced proportionately to the length of stoppage. Nagesh closed his books on 31st December each year. The no. of locks sold during the lease period was as follows:

year No of books sold

2000 9002001 13002002 20002003 11002004 1400

During the year 2003, there was stoppage due to strike tat lasted 4 months . Show the Royalties receivable account, short workings suspense account and Nagesh’s accounts in the books of Mohan for each of above years.

3 . A fire occurred in the premises of a company on 1-7-2016. From the following information calculate the claim to be made against the company.

Rs.Stock on 1-1-2015 63,000Purchase for the year end31-12-2015 4,00,000Sales for the year ending 31-12-2015 5,00,000Wages for the year ending 31-12-2015 20,000salary for the year ending 31-12-2015 10,000stock on 31-12-2015 81,000Purchase from 1-1-2016 to date of 5 year 2,00,000Sales from 1-1-2015 to date of 5 year 3,00,000Stocks salvaged 10,000Value of policy 30,000

There is an average clause in the policy. It is the practice of the company to value the stock at 10% less than the cost.

4. Mr. Hanuman purchases two trucks on Hire purchase system on 1st January 2016, the cash price being Rs. 56,000 and payment is to be made as follows: On signing of the contract Rs. 15,000 and there after Rs. 15,000 being paid annually for 3 years. Interest was charge at 5% per annum. Depreciation was written off at the rate of 20% p.a. on the reducing balance system. Prepare necessary ledger accounts in the books of Mr. Hanuman.

Page 22: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 22

5 . A fire occurred in the premises of a company on 1-7-2016. From the following information calculate the claim to be made against the company.

Rs.Stock on 1-1-2015 63,000Purchase for the year end31-12-2015 4,00,000Sales for the year ending 31-12-2015 5,00,000Wages for the year ending 31-12-2015 20,000salary for the year ending 31-12-2015 10,000stock on 31-12-2015 81,000Purchase from 1-1-2016 to date of 5 year 2,00,000Sales from 1-1-2015 to date of 5 year 3,00,000Stocks salvaged 10,000Value of policy 30,000

There is an average clause in the policy. It is the practice of the company to value the stock at 10% less than the cost.

Page 23: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice

Page

1

Pre-requisite:- The students should possess basic knowledge of business and the importance of various Laws influencing business and industrial activities.

Course Objectives:

The students shall be able to:

1. Acquaint with the legal provisions of Indian Contract Act, 1872 relating to offer, acceptance, and consideration, legality of object and consideration and capacity of parties.

2. Conversant with the provisions of the Contract of Indemnity and Guaranty &Bailment and Pledge.

3. Acquire the complete knowledge of provisions of the Sale of Goods Act.4. Apply the provisions of the Industrial Dispute Act for the settlement of industrial

disputes.5. Conversant with provisions of the workmen compensation Act 1923.

COURSE OUTCOMES : At the end of the course, the students will be able to:

CO1

Able to draft agreements and contracts within the legal purview of the Indian Contract Act and conversant with the rules of offer, acceptance, consideration, legality of object and consideration and capacity of parties. Conversant with the provisions regarding Free Consent, Performance and Discharge and Breach of Contract.

CO2 Deal with Special Contracts of Indemnity and Guaranty & Bailment and Pledge

CO3 Take proper decisions as per the provisions of Sale of Goods Act especially with reference to rights of the seller and the buyer.

CO4Posses the complete rules of Indian Industrial Disputes Act for effective settlement of Industrial Disputes.

CO5 Conversant with the provisions of the workmen compensation Act 1923

CP V

Course Title: BUSINESS AND INDUSTRIAL LAW

Credits (L:T:P) 4:0:0 Total Contact Hours: 52 Course Code: 15CP52T

Type of Course: THEORY

Credit :04 Core/ Elective: Core

Page 24: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice

Page

2

CO-Cognitive Level (CL) -PO MAPPINGName of the course: Business and Industrial Law

Course Outcome CL Linked PO Teaching Hrs

CO1

Analyse agreements and contracts within the legal purview of the Indian contract Act and the rules of offer, acceptance consideration, legality of object , consideration, capacity of parties, Free consent, Performance and discharge and Breach of Contract.

R/U/A 1,2,3,5,6,7,8,9,10

18

CO2Deal with the rules of Special Contracts of Indemnity and Guaranty & Bailment and Pledge.

R/U/A 1,2,3,5,6,7,8,9,10

08

CO3Analyse -Take proper decisions and apply the provisions of Sale of Goods Act.

R/U/A 1,2,3,5,6,7,8,9,10

10

CO4

Posses adequate knowledge of rules of Industrial disputes Act for effective settlement of Industrial Disputes.

R/U/A 1,2,3,5,6,7,8,9,10

08

CO5Conversant with the provisions of the workmen compensation Act 1923

R/U/A 1,2,3,5,6,7,8,9,10

08

COURSE-PO ATTAINMENT MATRIX

Course Programme Outcomes

1 2 3 4 5 6 7 8 9 10

Business and Industrial Law

3 3 3 3 3 3 3 3 3 3

Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed.Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO.If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3 If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2 If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1 If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.

Page 25: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice

Page

3

COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE

Legend: R; Remember, U: Understand A: Application

Unit

No

Unit name Hour Questions to be set for

SEE

MarksWeightage

weightage(%)

R U A

1 Indian Contract Act 1872 18 10 20 20 50 35

2 Special Contracts 08 5 10 10 25 15

3 Sale of Goods of Act-1930 08 5 5 10 20 15

4 Industrial Disputes of Act-1947 10 10 10 10 30 20

5 Workmen compensation Act 1923 08 5 5 10 20 15

Total

52 35 50 60 145 100

Course content:-

UNITCOURSE CONTENT

HOURS ALLOCATED

1 Indian Contract Act, 1872 182 Special Contracts 083 Sale of Goods of Act, 1930 084 Industrial Disputes of Act,1947 105 Workmen compensation Act 1923 08

Total 52

Page 26: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice

Page

4

DETAILS OF COURSE CONTENT

Unit 1: Indian Contract Act, 1872

Contract: Meaning – Elements – Agreement versus Contract – Classification of Contract –Essentials of a Valid Contract

Offer And Acceptance: Meaning of Offer – Types of Offer – Legal Rules for a Valid Offer –Meaning of Acceptance – Legal Rules for a Valid Acceptance.

Consideration And Legality Of Object: Meaning of Consideration – Legal Rules for a Valid Consideration – Adequacy of Consideration – Legality of Agreement without Consideration –Legality of Object and Consideration.

Capacity Of Parties: Capacity to Contract – Incapacity to Contract – Position of Agreements by a Minor – Position of Agreements by Persons of Unsound Mind – Persons disqualified by Law.

Free Consent: Meaning of Consent, Coercion, Undue Influence, Fraud, Misrepresentation andMistake – Coercion versus Undue Influence – Consequences of Coercion, Undue Influence, Fraud, Misrepresentation and Mistake.

Performance And Discharge: Meaning and Types of Performance – Meaning and Modes of Discharge of a Contract.

Breach Of Contract: Meaning and Remedies for Breach of Contract.

Unit 2: Special Contracts

Indemnity And Guarantee: Meaning of Contract of Indemnity – Rights of Indemnity Holder and Indemnifier – Meaning of Contract of Guarantee – Essential Characteristics of Guarantee –Indemnity versus Guarantee.

Bailment And Pledge: Meaning – Essentials – Types of Bailment – Rights and Duties of Bailer and Bailee - Meaning of Pledge – Rights and Duties of Pledgor and Pledgee

Unit 3: Sale of Goods of Act, 1930

Sale Of Goods Act, 1930: Meaning of a Contract of Sale – Essentials of a Valid Contract of Sale – Sale versus Agreement to Sell – Meaning of Condition and Warranty – Conditions versus Warranties - Rights of an Unpaid Seller and Buyer of the Goods.

Unit 4:- Industrial Dispute Act, 1947

Meaning of Industry - Employer – Employee – Disputes - Industrial Disputes –Causes of Industrial Disputes, Types of Industrial Disputes – Strikes & Lockouts, Layoff, Machinery for resolving Industrial Disputes under the Industrial Disputes Act 1947, Arbitration, Adjudication, Prevention of Industrial Disputes, Approaches to Settlement of Disputes.

Unit 5 : Workmen compensation Act :

Meaning of worker compensation, Reasons for compensation, Meaning of workmen compensation Act, objectives of the Act, Basic concepts – Workmen, Dependent, Minor, Wages, Disablement-Partial and permanent, occupational diseases, claim for compensation,employers liability, Appointment of commissioner and powers.

Page 27: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice

Page

5

RESOURCES: BOOKS FOR REFERECE:1. Business Law and the Regulation of Business by Mann/Roberts – Cengage Learning2. Fundamentals of Business Law by Miller/Jentz – Cengage – Learning 3. Business Law by N.D.Kapoor.4. Business Law by Appannaiah and Reddy.5. A Textbook of Mercantile Law by P.N.Arora & S.Arora - S.Chand and Company6. A Textbook of Mercantile Law by P.P.S. Gogna - S.Chand and Company7. Business Law by R.S.N.Pillai & V.Bagavathi – S.Chand and Company8. Industrial Relations by P. Subba Rao – Himalaya Publishing House9. P.L. Malik : Industrial Law; Eastern Book Company; 34, Lalbagh, Lucknow. 10. N.D. Kapoor : Handbook of Industrial Law; Sultan Chand & Sons, 23, Darya Ganj, New

Delhi – 110002.

11.Chapter -4 Analysis of Workman’s Compensation Act.Course Assessment and Evaluation:

What To Whom

Frequency Max Marks Course Outcomes

Theory Evidence Collected

DIR

EC

T A

SS

ES

SM

EN

T

CIE

-continuousinternal

evaluation

I A Tests

Students

Three IA tests (Average marks of Three IA tests are considered).

20 Blue Books1 to 5

Class room Assignments

Class Room Assignments

05

Log Of Activity 1 to 5

Total 25

SEE -semester end

examination End Exam End Of the Course

100 Answer Scripts 1 to 5

IND

IRE

CT

A

SS

ES

SM

EN

T

ME

TH

OD

S

Student Feedback on course

Students

Middle Of The Course

Feed Back Forms

End Of Course Survey End Of The Course

Questionnaire

*CIE – Continuous Internal Evaluation *SEE – Semester End Examination

Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded off to the next higher digit.Note to IA verifier: The following documents to be verified by CIE verifier at the end of semester

1. Blue books ( 20 marks)2. Student suggested activities report for 5 marks evaluated through appropriate rubrics.

Page 28: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice

Page

6

3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment Methods.

Questions for CIE and SEE will be designed to evaluate the various educational components such as:

1. Remembering and Understanding : 20 % weightage 2. Applying the knowledge acquired from the course : 40 % weightage 3. Analysis : 25 % weightage 4. Evaluation : 05 % weightage

5. Creating new knowledge : 10 % weightage

Note: 5 marks choice should be given to each CO

Test/Date and Time Semester/year Course/Course Code Max Marks

Ex: I test/6th week of Sem 10-11 Am

V SEM Business and Industrial Law 20

Year: 2016-17 Course code: 15CP52T

Name of Course Co-ordinator : Units:1, CO: 1,

Note: Answer all questions

Question no Question CL CO PO

1 (According to unit and CO1) R 1 1,2

2 (According to unit and CO1) A 1 1,2

3 (According to unit and CO2) A 2 1,2

4 (According to unit and CO2) U 2 1,2

Page 29: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice

Page

7

Student’s suggested activities

1. To attend the court of law proceedings with the help of concerned faculty.2. To visit nearby Advocate’s office and refer some case studies.3. To refer and practice drafting of agreements, contracts.4. To practice filling up of indemnity and guarantee forms.5. To attend industrial dispute settlement meeting.

Example only: MODEL OF RUBRICS / CRITERIA FOR ASSESSING STUDENT ACTIVITY-

Page 30: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice

Page

8

MODEL QUESTION PAPER

BUSINESS AND INDUSTRIAL LAW

TIME: 3 Hours Max. Marks 100

INSTRUCTIONS: a) Answer any SIX questions from Part –Ab) Answer any SEVEN questions from Part –B

PART-A

Answer any SIX questions.

6 X 5 = 30 MARKS

1. Elucidate the Meaning of the term ‘Contract’.2. Enumerate the meaning of the term ‘Agreement’.3. Narrate the importance of Valid Offer.4. Define Consideration 5. Narrate the meaning of an Unpaid Seller6. Explain the Coercion with an example.7. Define the term ‘Dispute’.8. List the causes of ‘Industrial Disputes’ 9. Define a contract of indemnity.10. Explain the terms :Worker and employer.

Part-B

Answer any SEVEN questions

7 X 10 = 70

1. Explain the Legal rules for a Valid Contract. 2. Distinguish between ‘Coercion’ and ‘Undue influence’.3. Write down the meaning of ‘Performance of a Contract’. List out the Heads of the

Performance of a Contract.4. Narrate the kinds of Guarantee with suitable examples.5. Write the Remedies available to an aggrieved party for the Breach of the Contract.6. Differentiate between the Contract of ‘Indemnity’ and ‘Guarantee’.7. Enumerate the Rights of Bailor and Bailee.8. Explain the essentials of a Valid Contract of Sale.9. Explain the causes of industrial disputes.10. Explain the machinery available for the settlement of industrial conflicts.

Page 31: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice

Page

9

MODEL QUESTIONS BANK

BUSINESS AND INDUSTRIAL LAW

5 Marks Questions

ANSWER THE FOLLOWING:

1. Elucidate the Meaning of the term ‘Contract’.2. Enumerate the meaning of the term ‘Agreement’.3. Narrate the importance of Valid Offer.4. Define the Minor’s Contract.5. Explain the Formation of the Contract of Sale.6. Distinguish between sale and an agreement to sell.7. Narrate the meaning of an Unpaid Seller8. Explain the Rights of an Unpaid seller against the Buyer personally.9. Define Consideration10. Explain the Legal Rules for a Valid Consideration.11. Explain the Legality of Agreement without Consideration.12. Explain the term Minor13. Briefly illustrate the position of Agreements with a Minor.14. Explain the term ‘Persons of Unsound Mind.15. Explain the Coercion with an example.16. Differentiate the Misrepresentation and Fraud.17. Define the term ‘Dispute’.18. Define the term ‘Strike’.19. Narrate the meaning of ‘Lockout’.20. Summarize the different causes of ‘Industrial Disputes’21. Describe the word the Doctrine of ‘’Quantum Meruit’.22. Define a contract of indemnity.23. Explain the difference between a contract of indemnity and contract of guarantee.24. State the rights of the indemnity-holder when sued.25. State and explain the reasons for claiming workmen compensation.

10 Marks QuestionsANSWER THE FOLLOWING:

1. Explain the essential Elements of a Valid Contract with examples.2. List out the Legal rules for a Valid Contract. 3. “Insufficiency of consideration is immaterial, but an agreement without consideration

is void”. Comment on the given statement.4. Define the term ‘capacity to contract ‘and also determine to what extent does a minor

held liable for necessaries supplied to him5. Explain the contractual capacity of the following persons:

a) Insolvents b) Corporations and Companies

6. Distinguish between ‘Coercion’ and ‘Undue influence’.7. Define the term ‘Consent’. When consent is said to be free?8. Write down the meaning of ‘Performance of a Contract’. List out the Heads of the

Performance of a Contract.

Page 32: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice

Page

10

9. Write the essentials of a Bilateral Mistake which affects the validity of the Contract.10. Write down the meaning of ‘Performance of a Contract’. List out the Heads of the

Performance of a Contract.11. Narrate the kinds of Guarantee with suitable examples12. State the meaning of the term ‘Breach of Contract’ by giving suitable examples.13. Write the Remedies available to an aggrieved party for the Breach of the Contract.14. Write short notes on the following:

a) Suit for Damagesb) Suit for Injunction

15. Differentiate between the Contract of ‘Indemnity’ and Contract of ‘Guarantee’.16. State the Rights of an Indemnity-holder.17. Point out the surety’s rights against the Principal Debtor.18. Enumerate the Rights of Bailor and Bailee.19. State the duties of the Bailor and Bailee. 20. State the meaning of the term ‘Goods’ as used in the Sale of Goods Act.21. Distinguish between Conditions and Warranties. 22. Write a note on the following:

a) Express conditions and warranties.b) Define offer and acceptance

23. Explain the rights of an ‘Unpaid Seller’.24. Explain briefly the remedies available to the aggrieved party in the event of breach of

contract of sale.25. Explain the causes of Industrial Disputes.26. List the remedies to solve ‘Industrial Disputes’.27. Suggest the measures to make adjudication effective.28. Explain the machinery available for the settlement of Industrial Disputes.29. define the terms :

a) Disputeb) Lock-outc) Layoff

30. State and explain various modes of discharge of surety from the liability.31. Explain the appointment of commissioner and his powers in settlement of workmen

compensation.

Page 33: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 1

CP V

Course Title : ELEMENTS OF ECONOMICS

Hours / Week (L:T:P) : 4:0:0 Total Contact Hours: 52 Course Code: 15CP53T

Type of Course: Lectures, and Self Study

Credit :04 Core/ Elective: Core

CIE- 25 Marks SEE- 100 MarksPrerequisite : Knowledge of business activities, finance and investment options

Course Objectives:

The students shall be able to:

1. To understand various terminologies used in economics.2. To understand how the business organizations applies the economic principles .3. To know how the market conditions affects the business decisions.4. To know how to apply strategic price policies.5. To know how to forecast demand for products in market.

COURSE OUTCOMES : At the end of the course, the students will be able to: CO1 To understand the basic concepts of micro and macro economicsCO2 To know various human wants, utilities and related laws.CO3 To analyze short term and long term production policies along with costs. CO4 To forecast market conditions in perfect and imperfect competitions.CO5 To know the various pricing policies depending upon market trends.

CO-Cognitive Level (CL) -PO MAPPINGName of the course: Elements of ECONOMICS- V

Course OutcomeCL Linked

POTeaching Hrs

CO1To understand the basic concepts of micro and macro economics

R/U/A 1-10 10 Hours

CO2To know various human wants, utilities and related laws.

R/U/A 1-10 08 Hours

CO3To analyze short term and long term production policies along with costs.

R/U/A 1-10 10 Hours

CO4To forecast market conditions in perfect and imperfect competitions.

R/U/A 1-10 12 Hours

CO5To know the various pricing policies depending upon market trends.

R/U/A 1-10 12 Hours

Page 34: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 2

COURSE-PO ATTAINMENT MATRIX

Course Programme Outcomes

1 2 3 4 5 6 7 8 9 10

ELEMENTS OFBUSINESS ECONOMICS

3 3 3 3 3 3 3 3 3 3

COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE

Legend: R; Remember, U: Understand A: Application

Unit

No

Unit name Hour Questions to be set for

SEE

Marks

Weightage

weightage

(%)

R U A

1INTRODUCTION TO ECONOMICS

12 5 10 20 35 23

2 CONSUMPTION 12 5 10 20 35 23

3 PRODUCTION ANALYSIS 12 5 10 20 35 23

4 MARKET STRUCTURE 08 5 5 10 20 16

5PRICE AND OUTPUT DECISIONS

08 5 5 10 20 15

Total 52 25 40 80 145 100

Page 35: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 3

COURSE CONTENTS

Unit Major TopicsHours

Allotted

1 INTRODUCTION TO ECONOMICS 12

2 CONSUMPTION 12

3 PRODUCTION ANALYSIS 12

4 MARKET STRUCTURE 08

5 PRICE AND OUTPUT DECISIONS 08

Total 52

DETAILS OF COURSE CONTENTS

UNIT-1: Introduction To EconomicsIntroduction - Definitions and meaning-The Concept of an Economy - Basic Problems of an

Economy - Organization of Economic Activities-Centrally Planned Economy – Market Economy –Mixed Economy.-Concepts of Micro and Macroeconomics - Uses and limitations of Micro and macro economics . Money-Meaning, feature, functions.

UNIT-2: Consumption

WANTS: Meaning – Characteristics - Types of Human Wants –GOODS: Meaning -Types of Goods –CONSUMPTION: Meaning – Characteristics – Importance - Types of Consumption – UTILITY: Meaning – Characteristics – Forms of Utility– Law of Diminishing Marginal Utility –DEMAND: Meaning - Features of Demand – Demand Function – Concept of Law of Demand – Exceptions to the Law of Demand. – Factors Determining the Demand - Elasticity of Demand-types of elasticity of demand-demand forecasting.

UNIT-3 :Production Analysis Concept of production function –importance-assumptions- Isoquants-–Concept of Total Product, Average Product and Marginal Product – Short Run and Long Run analysis of production – The Law of Variable proportion – Returns to scale Production Cost – Concept of Cost – Classification of Short run cost – Long run cost – Other types of costs.

UNIT4- Market Structure: Meaning of Market, Firm and Industry - Market Structure – Meaning and Features of Perfect Competitive Market- Monopoly – Features - Monopolistic Competition – Meaning, Features,-Oligopoly – Duopoly ,meaning and Characteristics.

UNIT-5: PRICE AND OUTPUT DECISIONS: Dimensions of pricing, objectives-profit maximization rule-demand related pricing-cost related pricing-competition oriented pricing-pricing methods-full cost pricing-incremental cost pricing-conversion cost pricing.

Page 36: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 4

BOOKS FOR REFERECE:∑ Economics by ML Sharma∑ Business Economics by R Kaveri & Team∑ Business and Managerial Economics by PL Mehata∑ Economics by KK Dewit∑ Business Economics by ABN Kulkarni & team∑ Business Economics by KD Basava∑ A course in Business Economics by DM Mithani

Suggested Student Activities:1. Preparation of chart on human wants.2. Draw the curves on elasticity of demand and other laws.3. Select and discuss the case studies that will have impact on business decision making. 4. 4.Make a Survey report on the demand forecasting for a product.5. Student to choose a product and apply price elasticity in real situation

Course Assessment and Evaluation:What To

WhomFrequency Max Marks Course

OutcomesTheory Evidence

Collected

Dir

ect

asse

ssm

ent

CIE

-continuous internal

evaluation

I A Tests

Students

Three IA tests (Average marks of Three IA tests are considered).

20

Blue Books1 to 5

Class room Assignments

Class room Assignments

05

Log Of Activity

1to5

Total 25

SEE -semester

end examination

End Exam

End Of the Course

100 Answer Scripts

1 to 5

Indi

rect

ass

essm

ent

met

hods

Student Feedback on course Students Middle Of The Course

Feed Back Forms

End Of Course Survey End Of The Course

Questionnaire

*CIE – Continuous Internal Evaluation *SEE – Semester End Examination

Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded off to the next higher digit.

Page 37: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 5

Note to IA verifier: The following documents to be verified by CIE verifier at the end of semester1. Blue books ( 20 marks)2. Student suggested activities report for 5 marks evaluated through appropriate rubrics.3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment

Methods..Questions for CIE and SEE will be designed to evaluate the various educational components such as:

1. Remembering and Understanding : 15 % weightage 2. Applying the knowledge acquired from the course : 30 % weightage 3. Analysis : 35 % weightage 4. Evaluation : 10 % weightage 5. Creating new knowledge : 10 % weightage

Example only: MODEL OF RUBRICS / CRITERIA FOR ASSESSING STUDENT ACTIVITY-

Page 38: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 6

Note: 5 marks choice should be given to each CO

MODEL QUESSTION BANK

CO1 To understand the basic concepts of micro and macro economicsRemembrance:

1.define wealth definition of economics and explain its limitations.2.Briefly explain different types of economy.

Understanding:1. Explain the micro and macro approaches to economic analysis.

2. Explain the scarcity definition of economics.

Application:

1. Distinguish between Micro economics and macro economics2. Trace the different problems of an economy.

MODEL QP FOR CIE(TESTS)

Test/Date and Time Semester/year Course/Course Code Max Marks

Ex: I test/6 th week of Sem 10-11 Am

V SEMElements of Business Economics - V

20

Year: 2016-17 Course code: 15CP53T

Name of Course coordinator : Units:1,2 Co: 1,2

Note: Answer all questions

Question no Question CL CO PO

1 (According to unit and CO1) R 1 1,2

2 (According to unit and CO1) A 1 1,2

3 (According to unit and CO2) A 2 1,2

4 (According to unit and CO2) U 2 1,2

Page 39: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 7

CO2 To know various human wants, utilities and related laws.Remembrance:

1. Give the meaning of human wants. explain different types of wants.2.What is utility? Explain its characteristics .Understanding:

1.state the meaning of consumption and explain its importance.2. Explain the law of demand and its exceptionsApplication:

1.Explain the law of diminishing marginal utility with diagram.2. Explain elasticity of demand and its types.

CO3 To analyze short term and long term production policies along with costsRemembrance:

1.what is production function? Explain its importance.2.List out various short-run and long-run costs.

Understanding:

1.Explain the concept of Isoquants2.Explain the concepts of Total, average and marginal products.Application:

1.Explain the law of variable proportion.

CO4 To forecast market conditions in perfect and imperfect competitions.Remembrance:

1. Explain the concepts of Market, Firm and Industry2.Give the meaning of perfect competitive market. State its features.

Understanding:

1.What do you mean by monopoly? Explain its main features.2.What is oligopoly? Explain its main features.

Application:

1. Give the meaning of the term market structure. Analyse the different types of market structure. 2.Distinguish between perfect competition and monopoly.

Page 40: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 8

CO5 To know the various pricing policies depending upon market trends.Remembrance:

1.What are the objectives of pricing policy?2.list out various rules of profit maximisation.Understanding:

1.Explain the methods of cost-plus pricing and state its merits and de-merits.2.Explain different methods of pricing.

Application:

1. Enumerate the dimensions of pricing which influence managerial decisions.2. Discuss the various pricing methods adopted by a business concern.

Page 41: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 9

5.3 ELEMENTS OF BUSINESS ECONOMICS – V (15CP53T)

MODEL QUESTION PAPER

Time: 3 Hours Max.Marks: 100

Instruction: 1) Answer any SIX Questions from Part – A2) Answer any FOUR Questions from Part - B3) Answer any TWO Questions from Part - C

PART – A

(Answer any SIX Questions) 6 x 5 = 301.Give the meaning of Economics and Explain welfare definition.2.What is economy? State its problems.3.Explain the factors influencing human wants.4.What is consumption? Explain the types.5. what is production function? Explain its importance.6. Explain the concepts of Total, average and marginal products.7. what are the main features of perfect competition.

8. Distinguish between perfect competition and monopoly.9.Explain in brief the dimensions in pricing.

10. Give the meaning of money.

PART - B

(Answer any seven Questions) 7*10=70

1. Distinguish between Micro and macro economics.2. Explain different characteristics of human wants.3. Define utility .Explain its forms.4. Explain the law of diminishing marginal utility with diagram5. Enumerate the dimensions of pricing which influence managerial decisions.6. What is monopoly? Explain its main features.7. Trace the different problems of an economy.8. Explain different methods of pricing.9. Define goods. List out various types of goods.

10. Explain the law of variable proportion.11. State and explain the functions of Money.

Page 42: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 10

xxxxxELEMENTS OF BUSINESS ECONOMICS – V (15CP53T)

MODEL QUESTION BANK

PART A: QUESTIONS OF 5 MARKS EACH:

1) Define Wealth definition of Economics.2) Define Welfare definition of Economics.3) Define Scarcity definition of Economics.4) Define Economy? List out its problems?5) Define Micro Economics and state its importance6) Give the meaning of Macro Economics and state its importance7) State the meaning Micro Economics and its limitations8) State the meaning Macro Economics and discover its limitations9) Explain the micro and macro approach to economic analysis10) Distinguish between micro and macro economics11) Identify the problems of an economy12) Recognize the organization of economic activities13) State the factors influencing human wants14) Classify human wants 15) Describe goods and state its types16) State the importance of consumption in economic activities17) State the features of consumption18) State the types of consumption19) Mention the forms of utility.20) Tell the features of utility21) List out assumption of law of diminishing marginal utility22) Explain the concept of law demand23) State the expectation to law of demand24) State the factors affect the demand25) Explain the concept of elasticity demand26) Explain different types elasticity demand27) State the meaning of demand forecasting28) State the meaning of production analysis29) State the meaning of isoquants30) Explain the concept of total, average and marginal product31) State the concept of Short term and long term analysis production32) State the meaning of short run term cost

Page 43: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 11

33) State the meaning of long run term cost34) State the meaning of market firm and industry35) Explain the concept of market structure36) Tell the meaning perfect competitive market37) State the meaning of monopoly and its features38) State the meaning of monopolistic competition and its features39) State the meaning of oligopoly and its features40) State the meaning of duopoly and its features41) State the meaning of various dimensions of pricing42) Tell the meaning demand related pricing43) Tell the meaning cost related pricing44) List out related pricing methods45) State the meaning of full cost pricing.

. PART B: QUESTIONS OF 10 MARKS EACH:

1(a) Define Economics(b) State the limitations of wealth definition(c) State the benefits of Scarcity definition

2) State the basic problems of an economy3) State various concepts of an economy4) How economic activities are originated5) Describe types of economy6(a) State the meaning of micro economics(b) State the benefits of micro economics(c) State the limitations of micro economics

7(a) State the meaning of macro economics(b) State the benefits of macro economics(c) State the limitations of macro economics

8)(a) State the meaning of human wants(b) List out the factors influencing human wants(c) List out the out the types of goods

9) ) Describe the character tics of human wants10) Explain in brief different groups of human wants11)(a) Describe the meaning of consumption

(b) Explain the different character tics of consumption(c) List out the out the various types of consumption

12) (a) Describe the meaning of Utility(b) Explain the different character tics of Utility(c) List out the out the various forms of Utility

13) Explain law of Diminishing Marginal Utility with diagram 14) State the various assumption made for law of diminishing marginal utility15)(a) What is law demand ?

(b) Explain the concept of law of demand(c) What are the expectations to law of demand?

16) Explain the factors determining the demand17(a) State the meaning of Elasticity of demand

Page 44: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education V Semester Commercial Practice Page 12

(b) List out the various types of Elasticity of demand(c) Explain different types of elasticity of demand with diagram

18) Explain the concept of production function. State its importance.19. Explain the law of variable proportion with diagram.20. classify short-term and long-run costs.21.State the meaning of market structure and explain its features.22. State the meaning of perfect market and explain its features.23. State the meaning of monopoly and explain its features.24. Explain the different dimensions of pricing.25Explain the demand rule related to pricing.

Page 45: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education Karnataka State 15CP54T Page 1

CP V

Course Title: BANKING LAW AND PRACTICE

Hours / Week (L:T:P) : 4:0:0 Total Contact Hours: 52 Course Code: 15CP54T

Type of Course: Lectures, Problem Solving and Self Study

Credit :04 Core/ Elective: Core

Prerequisite: Basic knowledge of Money, Banking and Business.Course Objectives:

The students shall be able to:1. Understand the legal relationship of the Banker and the customer.2. Remember the legal provisions of the Negotiable Instruments.3. Understand the legal obligation of the paying & Collecting Banker4. know the Lending procedures followed by Bank5. Analyse the procedure of opening of accounts of all types of Customers.6. Adapt to latest technologies in Digital Banking.

COURSE OUTCOMES : At the end of the course, the students will be able to:CO1 To know the Concepts of Banking & legal relationship of the Banker and customer.

CO2 To know the legal provisions of the Negotiable Instruments.

CO3 To know the legal obligation of the paying and Collecting Banker. Procedure for collection of cheques, drafts and Bills.

CO4 To know the Lending procedures followed by Bank

CO5 To know the procedure of opening and operating of Bank accounts of Special Customers.

CO6 To know the emerging trends in Banking.

COURSE CONTENTS

Unit Major TopicsHours

Allotted

1 BANKER AND CUSTOMER 08

2 NEGOTIABLE INSTRUMENTS 10

3 PAYING BANKER & COLLECTING BANKER 12

4 LENDING OPERATIONS 08

5 SPECIAL TYPES OF CUSTOMERS 06

6 EMERGING TRENDS IN BANKING 08

Page 46: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education Karnataka State 15CP54T Page 2

Total 52

CO-Cognitive Level (CL) -PO MAPPINGName of the course: Banking Law and Practice

Course Outcome CL Linked PO Teaching Hrs

CO1To know the Concepts of Banking & legal relationship of the Banker and customer.

R/U/A 1,2,3,4,5,6,7,9,10

8 Hours

CO2To know the legal provisions of the

Negotiable Instruments.R/U/A 1,2,3,4,5,6,

7,9,1010 Hours

CO3

To know the legal obligation of the paying and Collecting Banker.Procedure for collection of cheques, drafts and Bills.

R/U/A 1,2,3,4,5,6,7,9,10

12 Hours

CO4To know the Lending proceduresfollowed by Bank

R/U/A 1,2,3,4,5,6,7,9,10

08 Hrs

CO5To know the procedure of opening and operating of Bank accounts ofSpecial Customers.

R/U/A 1,2,3,4,5,6,7,9,10

06Hours

CO6To know the emerging trends in Banking.

R/U/A 1,2,3,4,5,6,7,9,10

08 Hours

COURSE-PO ATTAINMENT MATRIX

Course Programme Outcomes

1 2 3 4 5 6 7 8 9 10

Banking Law and Practice

3 3 3 3 3 3 3 3 3 3

Page 47: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education Karnataka State 15CP54T Page 3

Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed.Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO.If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3 If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2 If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1 If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.

COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE Legend: R; Remember, U: Understand A: Application

Unit

No

Unit name Hour Questions to be set for

SEE

MarksWeightage

weightage(%)

R U A

1 BANKER AND CUSTOMER 08 5 5 10 20 15%

2 NEGOTIABLE INSTRUMENTS 10 10 10 10 30 20%

3 PAYING BANKER & COLLECTING BANKER

12 10 10 20 40 25%

4 LENDING OPERATIONS 08 5 05 10 20 15%

5 SPECIAL TYPES OF CUSTOMERS 06 - 5 10 15 10 %

6 EMERGING TRENDS IN BANKING 08 5 5 10 20 15%

Total 52 35 40 70 145 100

DETAILS OF COURSE CONTENT

UNIT-1: BANKER & CUSTOMERMeaning of Bank-Features- Types –Functions of Commercial Banks- -Banker & Customer –General & Special Relationships.

UNIT 2: NEGOTIABLE INSTRUMENTS:Meaning & Definition – Features – Kinds of Negotiable Instruments: Meaning, Definition & Features-Parties of Promissory Notes, Bills of Exchange, Cheque- Endorsements: Meaning, Essentials - classes of Endorsement-Holder in due course-Privilege-Dishonor-Noting & Protesting

UNIT-3 : PAYING BANKER & COLLECTING BANKER:

Page 48: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education Karnataka State 15CP54T Page 4

Meaning, Precautions to be taken by the Paying Banker while making the payment of a cheque, statutory protection to the Paying Banker, Payment- in-Due-course, Dishonour of a cheque-Reasons for Dishonour of a cheque, consequences of wrongful dishonour.Collecting Banker -Meaning, duties, rights and responsibilities of Collecting Banker, statutory protection to Collecting Banker, Holder for Value.

UNIT-4: LENDING OPERATIONSPrinciples of Bank Lending – Kinds of lending facilities such as Loans, Cash Credit, Overdraft, Bills Discounting, Letters of Credit – NPA: Meaning, circumstances & impact – regulations of priority lending for commercial banks.

UNIT-5. SPECIAL TYPES OF CUSTOMERS Meaning, procedure and practice in opening and operating the accounts of individuals, minors, Joint account holders, Partnership firms, Joint Stock Companies with limited liability, executors and trustees, clubs and associations, Joint Hindu Family.

UNIT-6 EMERGING TRENDS IN BANKING:Retail Banking- Social Responsibility of Banking- Digital Banking-meaning-Types-Mobile banking-Internet Banking-POS-App based Banking-Debit Card. Electronic Clearing Service (ECS), Electronic Fund Transfer (EFT), National Electronic Fund Transfer (NEFT), Real Time Gross Settlement (RTGS), Credit Cards, DEMAT.

RESOURCES :BOOKS FOR REFERECE:1) B.S. Raman, Law and Practice of Banking, United Publishers, Mangalore. 2) Gordon and Natarajan, Banking Law and Practice , HPH, Mumbai. 3) Tannan M.L., Banking Law and Practice of Banking in India. 4) P. Subba Rao, Bank Management . 5) Sheldon H.P. Practice and Law of Banking. 6) V. Iyengar, Introduction to Banking. 7) Kothari N.M., Law and Practice of Banking . 8) Maheshwari S.N., Banking Law and Practice. 9) Shekar K.C., Banking Theory Law and Practice. 10) Gajendra Naidu, S.K. Poddar, Law and Practice of Banking

E - BOOK FOR REFERENCE: Websites of Dailies and Magazines / Journals of Business, Finance and Management.

SUGGESTED STUDENT ACTIVITIES:1. study the operating system of ATM2. Identify the recent committee and working groups on Bank Management .3. Learn Internet Banking and make a report on that.4. Prepare a chart of types of Banks and its functions.5. Collect provisions of Negotiable instruments Act.

.

Page 49: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education Karnataka State 15CP54T Page 5

Course Assessment and Evaluation:What To

WhomFrequency Max Marks Course

OutcomesTheory Evidence Collected

DIR

EC

T A

SS

ES

SM

EN

T

CIE-

CONTINOUS

INTERNAL EVALUATI

ON

I A Tests

Students

Three IA tests (Average marks of Three IA tests are considered).

20 Blue Books

1 to 6

Class room Assignments

Class room Assignments

05Log Of Activity

1to6

Total 25SEE -

SEMESTER END

EXAMINATION

End Exam

End Of the Course

100 Answer Scripts1 to 6

IND

IRE

CT

A

SS

ES

SM

EN

T

ME

TH

OD

S

Student Feedback on course

Students

Middle Of The Course

Feed Back Forms

End Of Course Survey End Of The Course

Questionnaire

*CIE – Continuous Internal Evaluation *SEE – Semester End Examination

Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded off to the next higher digit.Note to IA verifier: The following documents to be verified by CIE verifier at the end of semester

1. Blue books ( 20 marks)2. Student suggested activities report for 5 marks evaluated through appropriate rubrics.3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment

Methods.Questions for CIE and SEE will be designed to evaluate the various educational components such as:

1. Remembering and Understanding : 15 % weightage 2. Applying the knowledge acquired from the course : 30 % weightage 3. Analysis : 35 % weightage 4. Evaluation : 10 % weightage 5. Creating new knowledge : 10 % weightage

Page 50: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education Karnataka State 15CP54T Page 6

Example only: MODEL OF RUBRICS / CRITERIA FOR ASSESSING STUDENT ACTIVITY-

Page 51: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education Karnataka State 15CP54T Page 7

Note: 5 marks choice should be given to each CO

MODEL QP FOR CIE(TESTS)

Test/Date and Time Semester/year Course/Course Code Max Marks

Ex: I test/6 th week of Sem 10-11 Am

V SEM BANKING LAW AND PRACTICE 20

Year: 2016-17 Course code: 15CP54T

Name of Course coordinator : Units:1,2 Co: 1,2

Note: Answer all questions

Question no Question CL CO PO

1 (According to unit and CO1) R 1 1,2

2 (According to unit and CO1) A 1 1,2

3 (According to unit and CO2) A 2 1,2

4 (According to unit and CO2) U 2 1,2

Page 52: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education Karnataka State 15CP54T Page 8

MODEL QUESSTION BANK

CO1 To know the Concepts of Banking & legal relationship of the Banker and customer.

Remembrance:1. Explain the primary functions of commercial Bank.2. State the features of commercial Bank.

Understanding:

1. Explain the types of relationship that exists between Banker and customer.2. State the meaning of a Bank. Classify the Banks .

Application:

1. Explain the Special Relationship of Banker & Customer2. Discuss the functions of Commercial Bank

CO2 To know the legal provisions of the Negotiable Instruments.

Remembrance:

1. State the features of Bill of Exchange.2. Give a note on Endorsement.

Understanding:

1. List the types of Negotiable instruments.2. Discuss the concept of Noting.

Application:

1. Identify the privileges of Holder in due course.2. Evaluate the roles of parties to Bill of Exchange, Promissory note and cheque.

CO3To know the legal obligation of the paying and Collecting Banker. Procedure for collection of cheques, drafts and Bills.

Remembrance:

1. What are the Essential requirements of ” payment in due course “. 2. Write a note on Holder for value

Understanding:1. State the rights and responsibilities of collecting Banker.2. List the Types of Special customer.

Application:

Page 53: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education Karnataka State 15CP54T Page 9

1. Explain the statutory protection given by the negotiable instrument Act to the collecting Banker.2. Discuss the reasons and consequences of Dishonor of a cheque.

CO4 To know the Lending procedures followed by BankRemembrance:

1. State principles of lending by banks2. List kinds of lending facilities extended by the banks.

Understanding:

1. Write a note on discounting of bill of exchange.2. Explain the operation of letter of credit in business.

Application:

1. Explain the regulations of priority lending for commercial banks.2. Give the meaning of NPA and analyze its impact of nonperforming assets on banking

business.

CO5 To know the procedure of opening and operating of Bank accounts of Special Customers.Remembrance:

1. Explain the precautions a Banker should take in opening and maintaining the accounts of a firm. 2. Explain precautions does a banker take in opening the account of a minor.

Understanding:

1. Give a note on the following types of accounts. (a) Minor (b) Married women (c) Lunatic (d) insolvent

2. What precautions should a banker take in opening and conducting accounts in the names of a married women.

Application:

1. Discuss about Executors and Administrators

2. Explain the precautions a Banker should take in opening and maintaining the accounts of a firm.

CO6 To know the emerging trends in Banking.Remembrance:

1. Briefly Explain the concept of ATM2. Briefly Explain the concept of Credit cards and smart cards.3.

Page 54: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education Karnataka State 15CP54T Page 10

Understanding:

1. Explain the following terms: (a) Retail Banking (b) E-Banking.2. State the advantages of ATM

Application :

1. Discuss the various risks involved in E-banking system2. Explain the following terms(a) EFT (b)NEFT (C) ECS (d) RTGS

BANKING LAW AND PRACTICE (15CP54T)

MODEL QUESTION PAPER

Time: 3 Hours Max.Marks: 100

Instruction: 1) Answer any SIX Questions from Part – A2) Answer any FOUR Questions from Part - B3) Answer any TWO Questions from Part - C

PART – A

(Answer any SIX Questions) 6 x 5 = 301.State the features of commercial Bank.2. Explain the role of commercial Bank3. Describe” payment in due course “. Explain its essential requirements4. State the circumstances in which the collecting Banker becomes holder for value.5 .Give a note on Joint Account.6.Discuss about Executors and Administrators.

7. Give a note on the following types of accounts. (a) Minor (b) Married women

8. State the advantages of ATM9. Briefly Explain the concept of Credit cards and smart cards.

PART - B

(Answer any seven Questions) 7x10=701. State the meaning of a Bank. Classify the Banks and Explain the functions of each one of them2. Explain the types of relationship that exists between Banker and customer3. Enumerate the points which the Banker should take into consideration while paying cheques.4. Explain the circumstances in which the Banker can dishonor a cheque.5. Discuss in detail the statutory protection granted to the paying Banker under section

85 of Negotiable Instrument Act.

Page 55: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education Karnataka State 15CP54T Page 11

6. Briefly Explain the duties and responsibilities of collecting Banker.7.Give an Explanatory note on the statutory protection given by the negotiable instrument Act to

the collecting Banker.8. Explain the precautions a Banker should take in opening and maintaining the accounts of a

firm. 9. Explain precautions does a banker take in opening the account of a minor.10. Discuss the various risks involved in E-banking system.

BANKING LAW AND PRACTICE (15CP54T)

MODEL QUESTION BANK

PART A: QUESTIONS OF 5 MARKS EACH:

1. 1.Explain the primary functions of commercial Bank.2. Distinguish between commercial Bank and Reserve Bank.3. State the features of commercial Bank.4. Explain the role of commercial Bank5. Briefly Explain the different types of Banks6. State the features of central Bank.7. Give a note on Investment Bank.8. Explain the concept of a customer.9. Describe” payment in due course “. Explain its essential requirements.10. Explain the concept of Holder for value.11. State the circumstances in which the collecting Banker becomes holder for value.12. Give a note on Joint Account.13. Discuss about Executors and Administrators.14. Give a note on the following types of accounts. (a) Minor (b) Married women (c) Lunatic (d)

insolvent15. Explain the following terms: (a) Retail Banking (b) E-Banking.16. State the advantages of ATM17. Briefly Explain the concept of Credit cards and smart cards.

PART B: QUESTIONS OF 10 MARKS EACH:

1. Explain briefly the role of Banks in the economic development of the country.2. State the meaning of a Bank. Classify the Banks and Explain the functions of each one of them.

3. State the features and functions of a Central Bank.4. Give an analytical note on the functions of Commercial Bank.5. Explain the types of relationship that exists between Banker and customer.6.Enumerate the points which the Banker should take into consideration while paying cheques.7. Explain the circumstances in which the Banker can dishonor a cheque.8. Discuss in detail the statutory protection granted to the paying Banker under section 85

Negotiable Instrument Act.

Page 56: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Directorate of Technical Education Karnataka State 15CP54T Page 12

9. Discuss the consequences of wrongful dishonor of cheque.10. State the rights and responsibilities of collecting Banker.11.Briefly Explain the duties and responsibilities of collecting Banker.12. Give an Explanatory note on the statutory protection given by the negotiable instrument Act

to the collecting Banker.13. Explain the precautions a Banker should take in opening and maintaining the accounts of a firm. 14. Explain precautions does a banker take in opening the account of a minor.15. What precautions should a banker take in opening and conducting accounts in the names

of a married women.16. Discuss the various risks involved in E-banking system.17. Explain the following terms(a) EFT (b)NEFT (C) ECS (d) RTGS

Page 57: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice Page 1

CP V

Course Title: English Shorthand Speed -V (120 WPM)

Credits (L:T:P) : 0:6:0 Total Contact Hours: 78 Course Code: 15CP55E

Type of Course: Lectures with PPT and Self Study

Credit :03 Core/ Elective: Core

Pre-requisites: Knowledge of Basic English, Principles of Pitman Shorthand and taking Shorthand Dictation at a gradual speed from 90 WPM to attain a required speed of 120 WPM.

COURSE OBJECTIVES

The students shall be able to:

1. Develop the ability to write shorthand @ 120 WPM accurately and fluently.2. Develop the ability to transcribe shorthand notes taken into longhand.3. Develop the ability to read printed or written shorthand scripts with ease and accuracy4. Help the students in attaining language proficiency.

In brief, to train the students to work as Stenographers, Personal Assistants, Private Secretaries, Reporters, Judgement Writers in various Departments.

COURSE OUTCOMES : At the end of the course, the students will be able to:

CO1Take dictation at the rate of 100 WPM applying the rules in the formation of shorthand strokes and transcribe the dictation taken into English.

CO2 Take dictation @ 110 WPM in Pitman style of Shorthand and transcribe the dictation taken into English

CO3 Take dictation @ 120 WPM in Pitman style of Shorthand and transcribe the dictation taken into English.

Note: Prepare the student to take dictation at higher speed of 125 WPM in Pitman style of Shorthand and transcribe the dictation taken in English in order to attain the speed of 120 WPM easily and patiently so as to enable the student to adjust to different voices.

COURSE CONTENTS

1. To take down DICTATION in Shorthand a simple passage of 1200 words which contains 480 words general passage like speeches made in Parliament, State Assemblies and other Public functions, simple Business Letter of360 Words and a simple Official/Business Letter of 360 words. All the passages must contain more of Grammalogues, Phrases, Contractions and Intersections, Avoid proper names and figures .

2. To transcribe the above Passages into Longhand in 2 Hours.

Page 58: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice Page 2

MAPPING COURSE OUTCOMES WITH PROGRAM OUTCOMES

Course Programme Outcomes1 2 3 4 5 6 7 8 9 10

English shorthand speed –v

(120 wpm)3 3 3 3 3 - 3 3 3 3

Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed.Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO.If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3 If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2 If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1 If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.

Key: M - Moderate Relationship; S - Strong Relationship

CO-Cognitive Level (CL) -PO MAPPINGName of the course: ENGLISH SHORTHAND – V (SPEED – 120 WPM)

Course OutcomeCL Linked

POTeachin

g Hrs

CO1

Student is able to take the dictation at the rate of 100 WPM applying the rules in the formation of shorthand strokes and transcribe the dictation taken into English.

R/U/A 1,2,3,4,5,7,8,9,10

78CO2Taking the dictation @ 110 WPM in Pitman style of Shorthand and transcribe the dictation taken into English

R/U/A 1,2,3,4,5,7,8,9,10

CO3Taking the dictation @ 120 WPM in Pitman style of Shorthand and transcribe the dictation taken into English.

R/U/A 1,2,3,4,5,7,8,9,10

UnitNo

Unit Name Hour Questions to be set forSEE

Marksweightage

Weightage(%)

A

1 GENERAL PASSAGE(480 words)

78100 100 1002 BUSINESS LETTER(360 words)

3OFFICIAL LETTER / BUSINESS LETTER (360 words)

Total 100 100 100

Page 59: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice Page 3

COURSE CONTENTS:

Unit Major TopicsHours

Allotted

1

To take down DICTATION in Shorthand a simple passage of 1200 Words which contains 480 words general passage like Speeches made in Parliament, State Assemblies and other Public functions, simple Business Letter of 360 Words and a simple Business / Official letter of 360 words. All the passages must contain more of Grammalogues, Phrases, Contractions and Intersections.

78 Hours 2 To transcribe the above Passages into Longhand in 2 Hours

3 Maximum Marks allotted for 10 Minutes dictation passage is 100 Marks.

4 Internal Assessment Tests

Total 78

RESOURCES: REFERENCE BOOKS:

1. “Pitman Shorthand Instructor and Key” published by Wheelers/Person.2. “High School English Grammar and Composition” by Wren & Martin, revised by N. D. V. Prasada Rao,

published by S. Chand & Co. Private Ltd., New Delhi, and “Key to High School English Grammar and Composition.”

3. “English Grammar” by Pink & Thomas.4. “Enrich Your Theory” published by Bhagwan Associates, Bangalore.6. “Theory Notes for Pitmanites” published by National Shorthand School (Books), Visakhapatnam (A.P.)5. “Revisionary Exercises” published by National Shorthand School (Books), Visakhapatnam (A.P.), supported

by three Audio Dictation CDs.6. News Paper Editorials of various English National News Papers. 7. Website : www.nssbooks.com and www.cdcia.com

Page 60: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice Page 4

TEACHING AND EXAMINATION PROCEDURE

Contact Hours: 06 hours per week Semester Duration: 13 weeks

Subject

DurationExamination

Valuation Marks

Hours per

week

Total Hours

per Semester

Internal Assessment

3 IA + Assignment

Board Exam

TotalMinimum for pass

Board Exam duration

English Shorthand Speed – V(120 Wpm)

06 78 20+5=25 100 125 35+10=45

02 Hoursfor Transcription

(Excluding Dictation time)

*CIE – Continuous Internal Evaluation *SEE – Semester End Examination

Note:1. I.A. Test shall be conducted as per SEE scheme of valuation. Average marks of three Tests should be taken

and rounded off to the next higher digit.2. Rubrics to be devised appropriately by the concerned faculty to assess Student activities.

CLASS ROOM CONTINUOUS EVALUATION

1. Giving of shorthand dictation on various topics with a gradual speed of 90 WPM in order to attain a speed of 120 WPM.

2. Reading and transcription practice of the dictations taken down in the class rooms.

3. Conducting periodical tests at the end of every week to assess the attainment of speed by the students and help to improve the speed among the average students.

Page 61: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice Page 5

COURSE ASSESSMENT AND EVALUATION:

What To Whom

Frequency Max Marks Course Outcomes

Theory Evidence Collected

DIR

EC

T A

SS

ES

SM

EN

T

CIE

CONTINUOUSINTERNAL

EVALUATION

I A Tests

Students

Three IA tests (Average marks of Three IA tests are considered).

20 Blue Books

1,2, 3

Class room Assignments

Class room Assignments:The students will be asked to attend some public functions or listen to TV news or collect the editorials of the news papers and take down the dictations,produce the same as a presentation in the class room.

05Log Of Activity

1,2, 3

Total 25SEE -

SEMESTER END

EXAMINATION

End Exam

End Of the Course

100 Answer Scripts1,2,3

IND

IRE

CT

A

SS

ES

SM

EN

T

ME

TH

OD

S

Student Feedback on course

Students

Middle Of The Course

Feed Back Forms

End Of Course Survey

End Of The Course

Questionnaire

Page 62: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice Page 6

Questions for CIE and SEE will be designed to evaluate the various educational components such as:

Questions for CIE and SEE will be designed to evaluate the various educational

Components such as:

1. Remembering and Understanding : 30% weightage 2. Applying the knowledge acquired from the course : 50% weightage 3. Analysis : 10% weightage 4. Evaluation : 05% weightage 5. Creating new knowledge : 05% weightag

Test/Date and Time Semester/year Course/Course Code Max Marks

Ex: I test/6th week of Sem 10-11 Am

V SEMEnglish Shorthand Speed

-V (120 WPM)20

Year: 2016-17 Course code: 15CP55E

Name of Course Coordinator : Units:1, CO: 1,

Question no Question CL CO PO

1 (According to unit and CO1)RUA 1

1,2,3,4,5,7,8,9,10

Page 63: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice Page 7

COURSE CODE: 15CP55E

MODEL QUESTION PAPERENGLISH SHORTHAND SPEED –V (120 WPM)

Dictation: 10 MinutesTranscription: 2 Hours Max. Marks: 100

Instructions to the Readers:

(1) Dictate the following Passages at the rate of 120 Words per Minute as per Markings.

(2) Instruct the Candidates to take down DICTATION in Pitman Style of Phonography and transcribe the same into Longhand.

Addressing the Chamber of Commerce, the Honorable Minister said:

It gives me very great pleasure to be present here this evening and to address the representatives of Trade and Commerce / gathered here. As you are aware, I have taken charge as Minister only a few days ago. I am, therefore, somewhat nervous to speak on this occasion with any amount // of knowledge or authority. However, I venture to place before you my own views on the various problems you face, so far as I have been able to understand and /// appreciate them.

As I said, Gentlemen, I stand before you as a layman. You are all men who have devoted your life-time to the development of Trade and Commerce //1// in this country. You are all experts. I would, therefore, request you all to show me some consideration and sympathy when you listen to me.

Our country has now attained / freedom after a long period of foreign rule. As far as I can remember, there were not many Industries which we could think of during foreign rule. It is not // as if our people were not interested in Industries, but conditions were different. They were not favorable. Those who had a liking for business had to engage themselves only in /// Trade.

Today, the conditions are very different. We are in a free nation. But freedom does not mean we can be happy with political freedom alone. Our people are very //2// poor and they have to be assured a reasonable standard of life. They can be happy only if we start Industries and provide them with jobs and more jobs. It / is here that men like you must take the lead. Unless you do this, there is no hope for the future. I trust that you will not fail to provide the // necessary lead in this regard.

Generally, on occasions like this, when Ministers are invited to speak, it is not for the purpose of merely honouring them. Ministers are expected to /// deal with the matters raised during the meeting and to give some kind of a promise on behalf of the Government as to how they would help. I do not //3// mean to say that this is a wrong approach. I gladly welcome this way of achieving things, especially when our country is yet to start on its march towards progress. /

The President of the Chamber, in his address of welcome, referred to the need for State help, almost from the starting point, namely, production, up to marketing. Although the Government // believes in free trade, I can understand your anxiety in this connection. On behalf of the Government, I give you the assurance here and now. The Government will do all /// in its power to help you not only to start Industries but also in seeing that the goods produced by you do not face competition from imported goods. //4//

Page 64: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice Page 8

Dear Sir,

As you are aware, we are presently engaged in manufacturing motor parts on a large scale, to meet the needs of the whole country. We have obtained a / letter of intent from the Government and we want to install the factory within a short time. We produce components of all types of motor parts, suitable for both petrol // and diesel run vehicles, including the smaller types of vehicles, such as motor cycles and scooters. Our products have already been demonstrated to many firms and they have expressed their /// fullest satisfaction on the use of these parts. The recent development in Automobile Industry is a source of great encouragement to the Foundry Industry. Other manufacturers are also exploring possibilities //5// of expansion.

It is expected that the operations of this unit will rise to full capacity with the trained men taking to regular operations. An expenditure of six crores was / incurred on the Modernization and Expansion Schemes. In the area of technological development also, our firm has the advantage of being a pioneer. It will continue to be in the // forefront by improving technology to keep pace with trends in the international field. With these encouraging trends, our Company hopes to further expand its capacity, apart from the programme of /// modernization already in hand.

We, however, regret it has not been possible for us to extend the invitation to your firm when the demonstration was held. We now invite you //6// to visit our factory with your engineers, see the parts manufactured by us and extend your valuable suggestions. It is a well known fact that our Company has been carrying / on business for over a century and has been exporting its products to various foreign countries.

As for the price structure of our goods, we would assure you that they // will be highly competitive with the products of other concerns. We have been making all efforts to bring down the prices further, but with the present power cut and /// the Labour Act, the present prices are the lowest that we can offer to you. However, we assure you that we will try to bring down the same.

Yours faithfully, //7//Sir,

Of late, there have been quite a few cases where government servants on their own, as a matter of individual preference, availed medical treatment in private hospitals or clinics / and subsequently claim reimbursement of medical expenses by Government, in spite of the fact that such facilities were in Government Hospitals. These claims had to be turned down because treatment // under the medical attendance rules means the use of all medical, X-ray and surgical facilities available in Government Hospitals. This reimbursement of medical expenses incurred in respect /// of treatment received in private or non-government hospitals and fees paid to the Private Practitioners or Medical Officers in charge of non-government hospitals is not permissible under the //8//rules.

An impression seems to have gained ground that Government will, in their discretion, sanction bills of medical expenditure in relaxation of all rules and regulations contained in the All-India / Service (Conditions of Service – Residual Matters) Rules. This is incorrect.

Special powers of Government to sanction expenditure outside the rules have to be used only in exceptional cases and // there also certain prescribed criteria of hardship which must be satisfied before expenditure not covered by the rules may be sanctioned. The same principle would apply to government servants covered /// by the Karnataka Government Servants (Medical Attendance) Rules.

Page 65: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice Page 9

By and large, it will be safer to assume that as a working rule, Government will not consider request for reimbursement of //9// medical charges paid for treatment in private hospitals in case where the required medical facilities are normally availed in Government Hospitals.

In case any of the employees working in your / Department prefers a claim for medical reimbursement for treatment obtained at a Private Hospital, you may advise the concerned staff on the above lines. Only in extreme cases of hardship, // after ensuring that the claim is justified, you may forward the claim to us for special consideration. No payment may be made to the employee against such claims till the /// sanction is communicated by the Government.

The receipt of this letter may kindly be acknowledged immediately, confirming that the instructions will be strictly followed.

Yours faithfully,

Secretary to Government. //10//

SCHEME OF VALUATION

1. Maximum Marks Allotted for the whole passage of 10 Minutes is 100 Marks.

2. The total number of mistakes of the whole passage (general passage and letter passages) is to be taken into consideration and half mark for each mistake is to be deducted out of the allotted marks.

3. The following should be considered as mistakes:

(a) Omission of words,(b) Mis-spelt words,(c) Failure to mark full stop.

4. Commission of words, failure to mark other punctuations except full stop and failure to separate the paragraphs should not be considered as mistakes.

5. While setting the question paper set the questions based on current issues.

6. If any candidate/s takes Shorthand dictation in longhand during examination, the Invigilators orany other concerned are not allowed to raise any objection, because this will be taken into consideration by the

valuers / Reviewers at the time of valuation.

7. At the time of giving Dictation in Examinations, the strength of each batch should not exceed 20Candidates.

8. The Observer who sits at the time of Dictation in Examination may preferably one who knows the subject.

Note: Points to be observed while conducting examination by the examiners:

Page 66: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Department of Technical Education V Semester Commercial Practice Page 10

NOTE: According to the new Syllabus (OBE- C-15) of Department of Technical Education, the Syllabus for the Subjects – Kannada Typewriting, English Typewriting, Kannada Shorthand and English Shorthand which comes under Diploma in Commercial Practice are equivalent to the Syllabus of Commerce Examinations of the Karnataka Secondary Education Examination Board (for the above said Subjects) as per the following details:

Sl.No.

SEMESTER PASS IN DIPLOMA EXAMINATION

EQUIVALENT TO COMMERCE EXAMINATIONS

OF KARNATAKA SECONDARY EDUCATION

EXAMINATION BOARD

01

02

III

IV

IV

V

VI

TYPEWRITING

Kannada / EnglishTypewriting(25 WPM) / (35 WPM)

Kannada / English Typewriting (34 WPM) / (45 WPM)(Paper - IV & V) (34 WPM / 45 WPM)

SHORTHAND

Kannada / English Shorthand (200 LPM) & (90 WPM)

Kannada Shorthand (260 LPM)English Shorthand (120 WPM)

Kannada Shorthand (260 LPM) & English Shorthand (120 WPM) (ELABORATION)

JUNIOR GRADE

SENIOR GRADE

JUNIOR GRADE

SENIOR GRADE

SENIOR GRADE

Page 67: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

CP -V

Course Title: PÀ£ÀßqÀ ²ÃWÀæ°¦-5 (ªÉÃUÀ¥ÀwæPÉ- 260 J¯ï¦JA) (PÀqÁØAiÀÄ «µÀAiÀÄ)

Credits (L:T:P) 0:6:0 Total Contact Hours: 78 Course Code: 15CP55K

Type of Course: Tutorial Credit :03 Core/ Elective: Core

CIE- 25 Marks SEE- 100 Marks

Pre-requisite: Knowledge of Kannada Shorthand principles and Kannada Language

GzÉÝñÀ: COURSE OBJECTIVES

1. ¨sÁµÉAiÀÄ ªÀtð°¦UÉ ¥ÀAiÀiÁðAiÀĪÁV ªÀÄvÉÆÛAzÀÄ ¸ÀAPÉÃvÀ °¦AiÀiÁzÀ ²ÃWÀæ°¦ ¸ÀÆvÀæUÀ¼À£ÀÄß

C¼ÀªÀr¹PÉÆAqÀÄ GPÀÛ¯ÉÃT¹zÀ ±À§ÝUÀ¼À£ÀÄß ªÉÃUÀªÁV ªÀÄvÀÄÛ AiÀÄxÁªÀvÁÛV §gÉzÀÄPÉƼÀÄîªÀ ¥ËæqsÀ

ºÀAvÀzÀ ««zsÀ ¸ÀAPÉÃvÀ°¦AiÀÄ §gÀªÀtÂUÉ ¸ÁªÀÄxÀåðªÀ£ÀÄß ¨É¼É¸ÀĪÀÅzÀÄ.

2. MAzÀÄ ¤«ÄµÀPÉÌ 260 CPÀëgÀUÀ¼À ªÉÃUÀzÀ°è GZÀÑj¹zÀ ¥ÀzÀUÀ¼À£ÀÄß/±À§ÝUÀ¼À£ÀÄß ¤RgÀªÁV

§gÉzÀÄPÉƼÀÄîªÀ ¸ÁªÀÄxÀåðªÀ£ÀÄß UÀ½¹PÉƼÀÄîªÀ vÀgÀ¨ÉÃw ¤ÃqÀĪÀÅzÀÄ.

3. ¨sÁµÁ ¥ÀæAiÉÆÃUÀzÀ ªÀÄÆ®PÀ °TvÀ ¨sÁµÉ ªÀÄvÀÄÛ ¸ÀAªÀºÀ£À ¨sÁµÉAiÀÄ ¸ÀÄzsÁgÀuÉ ªÀiÁqÀĪÀÅzÀÄ

4. «zÁåyðUÀ¼À£ÀÄß ¸ÀªÀÄxÀð ²ÃWÀæ°¦UÁgÀ/D¥ÀÛ-¸ÀºÁAiÀÄPÀ/ªÀgÀ¢UÁgÀgÁV gÀƦ¸ÀĪÀÅzÀÄ.

COURSE OUTCOMES

COURSE OUTCOMES : At the end of the course, the students will be able to:

CO1 P À£ Àßq À ²ÃW Àæ°¦Ai ÀÄ°è ¤«Äµ ÀP ÉÌ GP ÀÛ ÉÃR£ À 220 CP Àëg ÀU À¼ À GP ÀÛ ÉÃR£ À v ÉU Éz ÀÄP ÉƼ Àî®Ä ª ÀÄv ÀÄÛ °¥ ÁåAv Àj¸ À®Ä

¸ Áª ÀÄx Àåð U À½¸ ÀÄv ÁÛg É.

CO2 P À£ Àßq À ²ÃW Àæ°¦Ai ÀÄ°è ¤«Äµ ÀP ÉÌ GP ÀÛ ÉÃR£ À 240 CP Àëg ÀU À¼ À GP ÀÛ ÉÃR£ À v ÉU Éz ÀÄP ÉƼ Àî®Ä ª ÀÄv ÀÄÛ °¥ ÁåAv Àj¸ À®Ä

¸ Áª ÀÄx Àåð U À½¸ ÀÄv ÁÛg É.

CO3 P À£ Àßq À ²ÃW Àæ°¦Ai ÀÄ°è ¤«Äµ ÀP ÉÌ GP ÀÛ ÉÃR£ À 260 CP Àëg ÀU À¼ À GP ÀÛ ÉÃR£ À v ÉU Éz ÀÄP ÉƼ Àî®Ä ª ÀÄv ÀÄÛ °¥ ÁåAv Àj¸ À®Ä

¸ Áª ÀÄx Àåð U À½¸ ÀÄv ÁÛg É.

Department of Technical Education V Semester Commercial Practice Page 1

Page 68: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

COURSE-PO MAPPING STRENGTH

Course Programme Outcomes

1 2 3 4 5 6 7 8 9 10

PÀ£ÀßqÀ ²ÃWÀæ°¦-5

(ªÉÃUÀ¥ÀwæPÉ 260 J¯ï¦JA) 3 3 3 3 3 - 3 3 3 3

Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed. Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO. If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3 If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2 If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1 If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.

CO-Cognitive Level (CL) -PO MAPPING Name of the course: PÀ£ÀßqÀ ²ÃWÀæ°¦-5 (ªÉÃUÀ¥ÀwæPÉ 260 J¯ï¦JA)

Course Outcome CL Linked PO

Teaching Hrs

CO1 P À£ Àßq À ²ÃW Àæ°¦Ai ÀÄ°è ¤«Äµ ÀP ÉÌ GP ÀÛ ÉÃR£ À 220 CP Àëg ÀU À¼ À

GP ÀÛ ÉÃR£ À v ÉU Éz ÀÄP ÉƼ Àî®Ä ª ÀÄv ÀÄÛ °¥ ÁåAv Àj¸ À®Ä Áª ÀÄx Àåð

U À½¸ ÀÄv ÁÛg É.

R/U/A 1,2,3,4,57,8,9,10

20

CO2 P À£ Àßq À ²ÃW Àæ°¦Ai ÀÄ°è ¤«Äµ ÀP ÉÌ GP ÀÛ ÉÃR£ À 240 CP Àëg ÀU À¼ À

GP ÀÛ ÉÃR£ À v ÉU Éz ÀÄP ÉƼ Àî®Ä ª ÀÄv ÀÄÛ °¥ ÁåAv Àj¸ À®Ä Áª ÀÄx Àåð

U À½¸ ÀÄv ÁÛg É.

R/U/A 1,2,3,4,57,8,9,10

20

CO3 P À£ Àßq À ²ÃW Àæ°¦Ai ÀÄ°è ¤«Äµ ÀP ÉÌ GP ÀÛ ÉÃR£ À 260 CP Àëg ÀU À¼ À

GP ÀÛ ÉÃR£ À v ÉU Éz ÀÄP ÉƼ Àî®Ä ª ÀÄv ÀÄÛ °¥ ÁåAv Àj¸ À®Ä Áª ÀÄx Àåð

U À½¸ ÀÄv ÁÛg É.

R/U/A 1,2,3,4,57,8,9,10

38

Department of Technical Education V Semester Commercial Practice Page 2

Page 69: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

PÀ£ÀßqÀ ²ÃWÀæ°¦ - 5 (ªÉÃUÀ¥ÀwæPÉ 260 J¯ï¦JA) ªÉÃUÁ sÁå¸À ¥ÀoÀå «µÀAiÀÄzÀ «ªÀgÀ ªÀÄvÀÄÛ ¨ÉÆÃzsÀ£Á CªÀ¢ü ºÀAaPÉ «ªÀgÀ

PÀæªÀÄ ¸ÀASÉå/¥ÁoÀ/WÀlPÀ

¸ÀASÉå

¥ÀoÀå ²Ã¶ðPÉUÀ¼ÀÄ/WÀlPÀUÀ¼ÀÄ

¨ÉÆÃzsÀ£Á / vÀgÀ¨ÉÃw CªÀ¢ü (UÀAmÉUÀ¼À°è)ü

01 ªÉÃUÀªÀzsÀð£ÉUÉ ¸ÀºÁAiÀÄPÀªÁUÀĪÀ ¥ÀzÀ¥ÀÄAd/bÉâ¸ÀÄ«PÉ/¸ÀAPÉëÃ¥ÀgÀÆ¥ÀzÀ ¥ÀzÀUÀ¼À ¸ÀÆvÀæUÀ¼À C£ÀĸÁgÀ ¸ÀAQë¥ÀÛ°¦UÀ¼À gÀZÀ£É §UÉÎ ªÀiÁ»w-

¤«ÄµÀPÉÌ GPÀÛ ÉÃR£À 200-220 CPÀëgÀUÀ¼À GPÀÛ ÉÃR£À ªÀÄvÀÄÛ °¥ÀåAvÀgÀ.

10

02 ¤«ÄµÀPÉÌ GPÀÛ ÉÃR£À 220 CPÀëgÀUÀ¼À GPÀÛ ÉÃR£À ªÀÄvÀÄÛ °¥ÀåAvÀgÀ. ¸ÀAPÉëÃ¥ÀgÀÆ¥ÀzÀ ¥ÀzÀ/bÉâ¸ÀÄ«PÉ/¥ÀzÀUÀ¼À ¸ÀªÀÄƺÀzÀ °¦ ¥Àæw ¢£À C¨sÁå¸À ªÀiÁr¸ÀĪÀÅzÀÄ.

10

03 ¤«ÄµÀPÉÌ GPÀÛ ÉÃR£À 230 CPÀëgÀUÀ¼À GPÀÛ ÉÃR£À ªÀÄvÀÄÛ °¥ÁåAvÀgÀ. ¸ÀAPÉëÃ¥ÀgÀÆ¥ÀzÀ ¥ÀzÀ/bÉâ¸ÀÄ«PÉ/¥ÀzÀUÀ¼À ¸ÀªÀÄƺÀzÀ °¦ ¥Àæw ¢£À C¨sÁå¸À ªÀiÁr¸ÀĪÀÅzÀÄ.

10

04 ¤«ÄµÀPÉÌ GPÀÛ ÉÃR£À 240 CPÀëgÀUÀ¼À GPÀÛ ÉÃR£À ªÀÄvÀÄÛ °¥ÁåAvÀgÀ .¸ÀAPÉëÃ¥ÀgÀÆ¥ÀzÀ ¥ÀzÀ/bÉâ¸ÀÄ«PÉ/¥ÀzÀUÀ¼À ¸ÀªÀÄƺÀzÀ °¦ ¥Àæw ¢£À C¨sÁå¸À

ªÀiÁr¸ÀĪÀÅzÀÄ.

15

05 ¤«ÄµÀPÉÌ GPÀÛ ÉÃR£À 250CPÀëgÀUÀ¼À GPÀÛ ÉÃR£À ªÀÄvÀÄÛ °¥ÁåAvÀgÀ .¸ÀAPÉëÃ¥ÀgÀÆ¥ÀzÀ ¥ÀzÀ/bÉâ¸ÀÄ«PÉ/¥ÀzÀUÀ¼À ¸ÀªÀÄƺÀzÀ °¦ ¥Àæw ¢£À C¨sÁå¸À

ªÀiÁr¸ÀĪÀÅzÀÄ.

15

06 ¤«ÄµÀPÉÌ GPÀÛ ÉÃR£À 260- CPÀëgÀUÀ¼À GPÀÛ ÉÃR£À ªÀÄvÀÄÛ °¥ÁåAvÀgÀ ¸ÀAPÉëÃ¥ÀgÀÆ¥ÀzÀ ¥ÀzÀ/ bÉâ¸ÀÄ«PÉ/¥ÀzÀUÀ¼À ¸ÀªÀÄƺÀzÀ °¦ ¥Àæw ¢£À C¨sÁå¸À ªÀiÁr¸ÀĪÀÅzÀÄ.

15

07 DAvÀjPÀ ªÀiË®åªÀiÁ¥À£À ¥ÀjÃPÉëUÀ¼ÀÄ-ªÀÄÆgÀÄ 03

MlÄÖ CªÀ¢ü 78

¸ÀÆZÀ£É:

• ¥ÀæwªÁgÀ vÀ¥ÀàzÉà DAiÀiÁ ªÁgÀzÀ°è C¨sÁå¸ÀzÀ ªÀÄÆ®PÀ UÀ½¹gÀĪÀ ªÉÃUÀzÀ°è QgÀÄ ¥ÀjÃPÉë £ÀqɸÀ¨ÉÃPÀÄ ªÀÄvÀÄÛ

¥Àj²Ã®£ÉAiÀÄ£ÀÄß vÀ¥ÀàzÉà ªÀiÁqÀ¨ÉÃPÀÄ.

• ¸ÀzÀ©ügÀÄaAiÀÄ, ªÉÊZÁjPÀ, ªÉÊeÁÕ¤PÀ zÉÊ£ÀA¢£À, ¸Á¥Áæ»PÀ, ªÀiÁ¹PÀ CxÀªÀ «±ÉÃóµÀ ¥ÀwæPÉUÀ½AzÀ DAiÀÄÝ ¯ÉÃR£ÀUÀ½UÉ

²ÃWÀæ°¦AiÀÄ°è §gɸÀĪÀÅzÀÄ.

• vÀgÀUÀwUÀ¼À°è ¤«ÄµÀPÉÌ 280 CPÀëgÀUÀ¼ÀªÀgÉV£À ªÉÃUÁ sÁå¸À ªÀiÁr¸ÀĪÀÅzÀÄ.

• DAvÀjPÀ ªÀiË®åªÀiÁ¥À£À ¥ÀjÃPÉëUÀ¼À ¥Àæ±ÉߥÀwæPÉUÀ¼À£ÀÄß ¥ÀjÃPÁë ¥Àæ±ÉߥÀwæPÉAiÀÄ°ègÀĪÀAvÉ ºÀAvÀºÀAvÀªÁV J¯Áè

¨sÁUÀUÀ¼À ªÀiÁzÀjUÀ¼À£ÀÄß M¼ÀUÉÆArgÀĪÀAvÉ ¹zÀÝ¥Àr¸À¨ÉÃPÀÄ.

Department of Technical Education V Semester Commercial Practice Page 3

Page 70: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

C sÁå¸ÀPÁÌV ¥ÀÆgÀPÀ ¥ÀĸÀÛPÀUÀ¼ÀÄ :

1. ²ÃWÀæ°¦ ªÉÃUÀªÀzsÀðPÀ 3 ------- ¯ÉÃ: ®. gÁWÀªÉÃAzÀæ

2. PÀ£ÀßqÀ ²ÃWÀæ°¦ ªÉÃUÁ¨sÁå¸ÀzÀ ¥ÀwæPÉUÀ¼ÀÄ: ------- ¥Àæ: ¨sÀUÀªÁ£ï C¸ÉÆùAiÉÄÃmïì

(260 CPÀëgÀUÀ¼À ªÉÃUÀ¥ÀwæPÉUÀ¼ÀÄ)

3. ªÉÃUÀªÁt -3 ------------- ¯ÉÃ: eÉ. J¯ï. ªÀÄAdÄ£ÁxÀ

4. ¸ÀgÀ¼À ¨sÁµÀtzÀ ¥ÀĸÀÛPÀUÀ¼ÀÄ.

5. gÀvÀßPÉÆñÀ-PÀ£ÀßqÀ ¸Á»vÀå ¥ÀjµÀvï

6. ¥ÀzÀ«ªÀgÀt PÉÆñÀUÀ¼ÀÄ

7. ¸ÀÄ®¨sÀgÀÆ¥ÀzÀ PÀ£ÀßqÀ ²ÃWÀæ°¦ ¥ÀoÀå¥ÀĸÀÛPÀ- ²æà J¯ï. gÁWÀªÉÃAzÀæ

8. ¢£À¥ÀwæPÉUÀ¼À°è §gÀĪÀ ¸ÁªÀiÁ£Àå §¼ÀPÉ ¥ÀzÀUÀ¼ÀÄ.

9. DqÀ½vÀ PÀ£ÀßqÀ PÀ£ÀßqÀ «±Àé«zÁå®AiÀÄ, ºÀA¦.

10.¸ÀzÀ©ügÀÄaAiÀÄ, ªÉÊZÁjPÀ, ªÉÊeÁÕ¤PÀ zÉÊ£ÀA¢£À, ¸Á¥Áæ»PÀ, ªÀiÁ¹PÀ CxÀªÀ «±ÉÃóµÀ ¥ÀwæPÉUÀ½AzÀ DAiÀÄÝ ¯ÉÃR£ÀUÀ½UÉ ²ÃWÀæ°¦

TEACHING AND EXAMINATION PROCEDURE

Subject

Duration Examination Valuation Marks

Hours per

week

Total Hours

per Semester

Internal Assessment

3 IA + Assignment

Board Exam Total Minimum

for pass

Board Exam

duration

PÀ£ÀßqÀ ²ÃWÀæ°¦- V ªÉÃUÀ¥ÀwæPÉ-260 J¯ï¦JA

06 78 20+5=25 100 125 35+10=45 02.10 Hours

*CIE – Continuous Internal Evaluation *SEE – Semester End Examination

Note: I.A. test shall be conducted as per SEE scheme of valuation. However obtained marks shall be reduced to 20 marks. Average marks of two tests shall be rounded off to the next higher digit.

Department of Technical Education V Semester Commercial Practice Page 4

Page 71: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Course Assessment and Evaluation:

Questions for CIE and SEE will be designed to evaluate the various educational components

*CIE – Continuous Internal Evaluation *SEE – Semester End Examination Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded off to the next higher digit.. 1. Remembering and Understanding : 20 % weightage

2. Applying the knowledge acquired from the course 60 % weightage 3. Analysis : 10 % weightage 4. Evaluation : 05 % weightage 5. Creating new knowledge : 05 % weightage

What To Whom Frequency Max Marks Course Outcomes

Theory Evidence Collected

DIRE

CT A

SSES

SMEN

T

CIE

-CONTINOUS INTERNAL

EVALUATION

I A Tests

Students

Three IA tests (Average marks of Three IA tests are considered).

20

Blue Books

1 to 3

Class room Assignments

Class room Assignments

05

Blue Books

1 &3

Total 25

SEE

-SEMESTER END EXAMINATION

End Exam

End Of the Course

100

Answer Scripts 1 to 3

INDI

RECT

Student Feedback on course

Students

Middle Of The Course

Feed Back Forms

End Of Course Survey End Of The Course

Questionnaire

Department of Technical Education V Semester Commercial Practice Page 5

Page 72: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

• vÀgÀUÀw ZÀlĪÀnPÉUÀ½UÉ PɼÀV£ÀAvÉ CªÀPÁ±À«gÀĪÀ /¸ÁzsÀåªÁUÀĪÀ ¸ÀAzÀ sÀðUÀ¼À£ÀÄß §¼À¹PÉÆAqÀÄ ¥ÀæwªÁgÀ

ªÉÃUÀªÀzsÀð£ÉAiÀÄ£ÀÄß ºÉaѸÀĪÀ ªÀÄvÀÄÛ CzÀ£ÀÄß ¥Àj²Ã°¹, ¯ÉÆÃ¥ÀUÀ¼À£ÀÄß ¸Àj¥Àr¸ÀĪÀ P˱À®å ¥ÀjÃPÉë

£ÀqɸÀ¨ÉÃPÀÄ.

• vÀgÀUÀw ZÀlĪÀnPÉUÀ¼ÀÄ (¹LE/¹J)

1. ¸ÁªÀðd¤PÀ À¨sÉUÀ¼À°è £ÀqÉAiÀÄĪÀ sÁµÀtUÀ¼À£ÀÄß ¢£ÁAPÀ-¸ÀAzÀ sÀð ¸À»vÀ GPÀÛ¯ÉÃR£À

vÉUÉzÀÄPÉÆAqÀÄ, °¥ÁåAvÀj¸ÀĪÀÅzÀÄ.

2. ¸ÀAªÀºÀ£À ªÀiÁzsÀåªÀÄUÀ¼ÁzÀ ¢£À¥ÀwæPÉ/n«UÀ¼À°è §gÀĪÀ ¨sÁµÀtUÀ¼À£ÀÄß §gÉzÀÄPÉÆAqÀÄ,

¢£À¥ÀwPÉUÀ¼ÁzÀgÉ, CzÀgÀ ¨sÁUÀªÀ£ÀÄß (PÀnAUïì) °¥ÁåAvÀgÀzÀ eÉÆvÉUÉ ®UÀwÛ ÀĪÀÅzÀÄ.

3. ¸ÀgÀ¼ÀªÁzÀ vÁAwæPÀ, ªÉÊZÁjPÀ, ¸ÁªÀiÁfPÀ, DyðPÀ, QæÃqÉ PÀÄjvÀ ¸ÀgÀ¼ÀªÁzÀ «ZÁgÁvÀäPÀ

¯ÉÃR£ÀUÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÀA¥ÁzÀQÃAiÀÄ ÉÃR£ÀUÀ¼À£ÀÄß ²ÃWÀæ°¦AiÀÄ°è §gɸÀĪÀÅzÀÄ. (PÀ¤µÀ× ¥Àæw

«µÀAiÀÄzÀ ªÉÄÃ É MAzÀÄ °¥ÁåAvÀgÀ ªÀiÁr ÀĪÀÅzÀÄ.)

4. ¥Áj sÁ¶PÀ ¥ÀzÀPÉÆñÀUÀ½AzÀ DAiÀÄÝ ¥ÀzÀ/¥ÀzÀ¥ÀÄAdUÀ½UÉ ÀAQë¥ÀÛ °¦ gÀZÀ£É (PÀ¤µÀ× 20-25

EgÀ°)

5. ¥ÀwæPÉUÀ¼À ÀÄ¢ÞUÀ¼À°è §gÀĪÀ DyðPÀ, ¸ÁªÀiÁfPÀ, gÁdQÃAiÀÄ, ªÉÊeÁФPÀ ¸ÁA ÀÌøwPÀ,

DqÀ½vÁvÀäPÀ, ªÀÄvÀÄ ÛmÉAqÀgï/ ºÀgÁdÄ/ £ÁåAiÀiÁ®AiÀÄPÉÌ ÀA§A¢ü¹zÀ ¥ÀvÀæ £ÀªÀÄÆ£ÉUÀ¼À°è

§¼À¸ÀĪÀ ¸ÁªÀiÁ£Àå §¼ÀPÉ ¥ÀzÀUÀ¼ÀÄ/¥ÀzÀUÀ¼À ¸ÀªÀÄƺÀUÀ½UÉ (PÀ¤µÀ× 25) ²ÃWÀæ°¦ ÀAPÉÃvÀUÀ¼À

gÀZÀ£É.

6. NzÀÄUÀgÀ « sÁUÀzÀ ¥ÀvÀæUÀ½UÉ ²ÃWÀæ°¦AiÀÄ°è °¥ÁåAvÀgÀ ªÀÄvÀÄÛ ªÀÄÆ® ¥ÀvÀæzÀ sÁUÀ

®UÀwÛ ÀĪÀÅzÀÄ.

7. ««zsÀ ªÀÄAqÀ½/¤UÀªÀÄUÀ¼ÀÄ/¨ÁåAPïUÀ¼À/GzÀåªÀÄUÀ¼À DqÀ½vÀ ªÀÄAqÀ½ À sÉ/ ÀªÀð ÀzÀ ÀågÀ

¸À sÉAiÀÄ°è ªÀiÁqÀ¯ÁzÀ sÁµÀtUÀ¼ÀÄ ¥ÀwæPÉUÀ¼À°è eÁ»gÁvÀÄ gÀÆ¥ÀzÀ°è ¥ÀæPÀnvÀªÁUÀÄvÀÛªÉ.

EAvÀºÀ ® sÀå ¨sÁµÀtUÀ¼À£ÀÄß C sÁå¸À ªÀiÁr¹, GPÀÛ¯ÉÃR£À ¤ÃqÀ§ºÀÄzÀÄ. EzÀÄ ¥ÁæAiÉÆÃVPÀ

P˱À®å ªÀÈ¢ÝUÉ ¸ÀºÀPÁj. CªÀPÁ±À«zÀÝ°è À¨sÉUÀ¼À°è «zÁåyðUÀ¼ÀÄ sÁUÀªÀ»¹, À¨sÉAiÀÄ

ªÀgÀ¢AiÀÄ£ÀÄß sÁµÀtUÀ¼À À»vÀ §gÉzÀÄPÉƼÀÄîªÀ C sÁå¸À ªÀiÁr À§ºÀÄzÀÄ.

PÀArPÉ 3 gÀ°è w½¸À¯ÁzÀ «µÀAiÀÄUÀ¼À ªÉÄð£À ¸ÀgÀ¼ÀªÁzÀ ¨sÁµÀt/¯ÉÃR£ÀUÀ¼À£ÀÄß ¤¢ðµÀÖ ªÉÃUÀzÀ°è GPÀÛ ÉÃR£À ¤Ãr

°¥ÁåAvÀgÀ ªÀiÁr¹, CzÀPÉÌ ²ÃWÀæ°¦AiÀÄ°è °¥ÁåAvÀgÀzÀ ¸ÀAPÉÃvÀUÀ¼À£ÀÄß §gɸÀĪÀÅzÀÄ

Department of Technical Education V Semester Commercial Practice Page 6

Page 73: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

COURSE WEIGHTAGE

CHAP

TER

CONTENTS OF SUB.

CON

TACT

HR

S

WEI

GHTA

GE

NO

. OF

QU

ESTI

ON

S FO

R 5

MAR

KS

NO

. OF

QU

ESTI

ON

S FO

R 10

0 M

ARKS

1 PÀ£ÀßqÀ ²ÃWÀæ°¦ ªÉÃUÀ¥ÀwæPÉ 06 100 0 01

TOTAL 78 100 0 01

Unit No

Unit Name Hour Questions to be set for SEE

Marks weightage

Weightage (%)

A

1 ¸ÁªÀiÁ£ÀåªÁzÀ ¸ÀgÀ¼À ¨sÁµÀt

78 100 100 100

2 ¸ÀgÀ¼ÀªÁzÀ ªÁtÂdå ªÀåªÀºÁgÀ ¥ÀvÀæ

3

¸ÀgÀ¼ÀªÁzÀ ¸ÀPÁðj ªÀåªÀºÁgÀ

¥ÀvÀæ/¸ÀgÀ¼ÀªÁzÀ ¸ÁªÀiÁ£Àå

¸ÀAªÀºÀ£À/ªÀåªÀºÁgÀ ¥ÀvÀæ

Total 100 100 100

Department of Technical Education V Semester Commercial Practice Page 7

Page 74: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

5£Éà ¸ÉªÉĸÀÖgï- PÀ£ÀßqÀ ²ÃWÀæ°¦-5- ªÉÃUÀ ¥ÀwæPÉAiÀÄ ¥ÀjÃPÁë «zsÁ£À

ªÉÃUÀzÀ «Äw : ¤«ÄµÀPÉÌ 260 CPÀëgÀUÀ¼ÀÄ ¸ÀAPÉÃvÀ : Course Code: 15CP55K GPÀÛ ÉÃR£À : 10 ¤«ÄµÀUÀ¼ÀÄ

°¥ÀåAvÀgÀ : 120 ¤«ÄµÀUÀ¼ÀÄ. UÀjµÀÖ CAPÀUÀ¼ÀÄ – 100 ¥Àæ±ÉߥÀwæPÉAiÀÄ gÀZÀ£Á «ªÀgÀ:

MlÄÖ CPÀëgÀUÀ¼ÀÄ 2600 CªÀ¢ü: 10 ¤«ÄµÀUÀ¼ÀÄ

C) ¨sÁUÀ-1 - ¨sÁµÀt 4 ¤«ÄµÀUÀ¼ÀÄ (1040 CPÀëgÀUÀ¼ÀÄ 2-3 «µÀAiÀÄUÀ¼ÀÄ) D) ¨sÁUÀ-2 - ¥ÀvÀæ -3 ¤«ÄµÀUÀ¼ÀÄ (780 CPÀëgÀUÀ¼ÀÄ- 1 ªÁtÂdå ¥ÀvÀæ)

E) ¨sÁUÀ-3 - ¥ÀvÀæ– 3 ¤«ÄµÀUÀ¼ÀÄ (780 CPÀëgÀUÀ¼ÀÄ- 1 ¸ÀPÁðj ¥ÀvÀæ/¸ÀgÀ¼ÀªÁzÀ ¸ÁªÀiÁ£Àå ¸ÀAªÀºÀ£À/ªÀåªÀºÁgÀ ¥ÀvÀæ )

¥Àæ±ÉߥÀwæPÉ ¹zÀÞ¥Àr¸ÀĪÁUÀ UÀªÀĤ¸À¨ÉÃPÁzÀ CA±ÀUÀ¼ÀÄ:

1. ²ÃWÀæ°¦ ªÉÃUÀ¥ÀwæPÉ vÀAiÀiÁj¸À®Ä ¥ÀjÃPÁë ªÀÄAqÀ½UÀ:/¸ÀàzsÁð ¥ÀjÃPÉëUÀ¼À »A¢£À AiÀiÁªÀ

¥Àæ±ÉߥÀwæPɬÄAzÀ®Æ «µÀAiÀÄUÀ¼À£ÀÄß AiÀÄxÁªÀvÁÛV vÉUÉzÀÄPÉƼÀî¨ÁgÀzÀÄ. 2. ¥Àæ±ÉߥÀwæPÉAiÀÄÄ ªÀÄÆgÀÄ ¨sÁUÀUÀ¼À£ÀÄß ºÉÆA¢gÀÄvÀÛzÉ. 3. ¥Àæ±ÉߥÀwæPÉAiÀÄ£ÀÄß ¹zÀÞ¥Àr¸ÀĪÁUÀ, «µÀAiÀÄzÀ ¸ÀAPÉÃvÀ, ªÀµÀð, (vÀgÀUÀw) GPÀÛ¯ÉÃR£ÀzÀ CªÀ¢ü,

°¥ÁåAvÀgÀzÀCªÀ¢ü, CAPÀUÀ¼À£ÀÄß ªÀÄvÀÄÛ PɼÀV£À ¸ÀÆZÀ£ÉUÀ¼À£ÀÄß ¸ÀàµÀÖªÁV £ÀªÀÄÆ¢¸À¨ÉÃPÀÄ. 4. «µÀAiÀĪÀÅ ªÉÊeÁë¤PÀ CxÀª ÀzsÁ«ÄðPÀ ¥ÀzÀUÀ½AzÀ PÀÆrgÀ¨ÁgÀzÀÄ ªÀÄvÀÄÛ

gÁdQÃAiÀÄ/zsÀªÀÄðCxÀªÁE£ÁåªÀÅzÉà «ªÁzÁ¸ÀàzÀ «ZÁgÀUÀ¼À£ÀÄß ºÉÆA¢gÀ¨ÁgÀzÀÄ. 5. MAzÀÄ ¤«ÄµÀPÉÌ 260 CPÀëgÀUÀ¼À ªÉÃUÀzÀwÃgÀ ¸ÀgÀ¼ÀªÁzÀ, CAzÀgÉ, ¥ÀoÀå ¥ÀĸÀÛPÀzÀ°è C sÁå¸ÀzÀ°è

¤ÃqÀ¯ÁzÀ ¥ÀzÀUÀ¼ÀÄ, ªÀtð¥ÀzÀUÀ¼ÀÄ, ¸ÀAPÉëÃ¥ÀgÀÆ¥ÀzÀ ¥ÀzÀUÀ¼ÀÄ, bÉâ¹zÀ ¥ÀzÀUÀ¼À£ÀÄß M¼ÀUÉÆAqÀ 2-3 «µÀAiÀÄUÀ½VAvÀ ºÉZÀÄÑ EgÀzÀ ¥ÀwæPÉAiÀiÁVgÀ¨ÉÃPÀÄ. 1 CxÀªÁ 2 QÌAvÀ ºÉaÑ£À CUÀvÀå ¸ÀASÉåUÀ¼À£ÀÄß ºÉÆA¢gÀ¨ÁgÀzÀÄ. CAQ-CA±ÀUÀ¼ÀÄ, «¼Á¸À, ¢£ÁAPÀUÀ¼À£ÀÄß (¢£ÁAPÀ CAzÀgÉ 17-5-2010 JAzÀÄ) ºÉÆA¢gÀ¨ÁgÀzÀÄ. DzÀgÉ 5£Éà vÁjÃRÄ, ¢£ÁAPÀ ªÉÄà ºÀvÀÛgÀAzÀÄ JAzÀÄ EgÀ§ºÀÄzÀÄ.) ¥ÀæZÀ°vÀªÁzÀ ¥ÀjavÀ £ÁªÀÄ¥ÀzÀ (ªÀåQÛ/Hj£À ºÉ¸ÀgÀÄ-GzÁ: EA¢gÁUÁA¢ü, £ÀgÉÃAzÀæ ªÉÆâ, Vjñï PÁ£Áðqï, ¨sÉÊgÀ¥Àà, ¹zÀÞgÁªÀÄAiÀÄå, C¤¯ï PÀÄA¨Éî..../ ªÉÄʸÀÆgÀÄ, ¨É¼ÀUÁ«, dAiÀÄ£ÀUÀgÀ, ªÀÄÄA¨ÉÊ....EvÁå¢) UÀ½zÀÝgÀÆ 1-2 QÌAvÀ ºÉaÑgÀzÉ, EªÀÅ «zÁåyðUÀ¼À ¸ÀÄ® sÀ UÀæ»PÉUÉ ¸ÁzsÀåªÁUÀĪÀAvÉ ¸ÀÄ®¨sÀªÁV §gÉzÀÄPÉƼÀî®Ä C£ÀÄPÀÆ®ªÁUÀĪÀAvÉ EgÀ¨ÉÃPÀÄ.

Department of Technical Education V Semester Commercial Practice Page 8

Page 75: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

NzÀÄUÀjUÉ ªÀÄÄRå ¸ÀÆZÀ£ÉUÀ¼ÀÄ:

(1) PɼÀV£À «µÀAiÀĪÀ£ÀÄß 1 ¤«ÄµÀPÉÌ 260 CPÀëgÀUÀ¼À ªÉÃUÀzÀ° èUÀÄwð£À ¥ÀæPÁgÀ ¸ÀàµÀÖªÁV ²ÃWÀæ°¦ ±ÉÊ°AiÀÄ°è NzÀ¨ÉÃPÀÄ.

(2) GPÀÛ¯ÉÃR£À ¤ÃqÀĪÁUÀ «µÀAiÀÄzÀ°è £ÁªÀÄ¥ÀzÀ, C£Àå sÁµÁ¥ÀzÀ, CAQ-¸ÀASÉåUÀ½zÀÝ°è,

CªÀÅUÀ¼À£ÀÄß C¨sÀåyðUÀ¼ÀÄ ¸ÀjAiÀiÁV §gÉzÀÄPÉƼÀÄîªÀ ºÁUÉ ¸ÀàµÀÖªÁV JvÀÛgÀzÀ zsÀé¤AiÀÄ°è

NzÀ¨ÉÃPÀÄ.

(3) ¥Àæ±Éß ¥ÀwæPÉAiÀÄ 3 ¨sÁUÀUÀ¼À°è PÀqÉAiÀÄ JgÀqÀ£Éà ¨sÁUÀzÀ CAzÀgÉ, 5£Éà ªÀÄvÀÄÛ 7£Éà ¤«ÄµÀzÀ DgÀA¨sÀzÀ°è C¨sÀåyðUÀ½UÉ ¥ÀævÉåÃPÀ ¨sÁUÀªÉAzÀÄ UÉÆvÁÛUÀĪÀ ºÁUÉ JvÀÛgÀzÀ zsÀ餬ÄAzÀ GPÀÛ¯ÉÃR£À ¥ÁægÀA©ü¸À¨ÉÃPÀÄ. F §UÉÎ NzÀĪÀ ªÉÆzÀ¯Éà «zÁåyðUÀ½UÉ ¸ÀÆZÀ£É ¤ÃrgÀ¨ÉÃPÀÄ.

(4) ²ÃWÀæ°¦/¨sÁµÁeÁÕ£ÀªÀżÀî ¥Àj«ÃPÀëPÀgÀÄ (C§ìgïªÀgï) EgÀ¨ÉÃPÀÄ. PÉ®ªÉǪÉÄä C sÀåyðUÀ¼ÀÄ C£Àå sÁµÁ «±ÉõÀ ¥ÀzÀUÀ¼ÀÄ/DzsÁåPÀëgÀªÀżÀî ºÉ¸ÀgÀÄUÀ¼ÀÄ §AzÁUÀ/CAQ-¸ÀASÉåUÀ¼À£ÀÄß ªÀuÁðPÀëgÀUÀ¼À°è §gÉzÀÄPÉÆAqÀgÉ DPÉëæ¸À¨ÁgÀzÀÄ ªÀÄvÀÄÛ °¥ÁåAvÀgÀ GvÀÛgÀªÀ£ÀÄß ¥Àj²Ã°¸ÀĪÁUÀ EzÀ£ÀÄß ªÀiË®åªÀiÁ¥ÀPÀgÀÄ ¸ÀÆZÀ£ÉUÀ¼À£ÀĸÁgÀ PÀæªÀÄ PÉÊUÉƼÀÄîvÁÛgÉ.

¸ÀAPÉÃvÀ:15¹¦55PÉÉ

5£ÉÃ É«Ä ÀÖgï-PÀ£ÀßqÀ ²ÃWÀæ°¦-5 ªÉÃUÀ¥ÀwæPÉ (260 J¯ï¦JA)

GPÀÛ ÉÃR£À: 10 ¤«ÄµÀUÀ¼ÀÄ

°¥ÁåAvÀgÀ: 02 UÀAmÉUÀ¼ÀÄ CAPÀUÀ¼ÀÄ:100

NzÀÄUÀjUÉ ªÀÄÄRå ¸ÀÆZÀ£ÉUÀ¼ÀÄ:

(1) PɼÀV£À «µÀAiÀĪÀ£ÀÄß 1 ¤«ÄµÀPÉÌ 260 CPÀëgÀUÀ¼À ªÉÃUÀzÀ° èUÀÄwð£À ¥ÀæPÁgÀ ¸ÀàµÀÖªÁV ²ÃWÀæ°¦ ±ÉÊ°AiÀÄ°è NzÀ¨ÉÃPÀÄ.

(2) GPÀÛ¯ÉÃR£À ¤ÃqÀĪÁUÀ «µÀAiÀÄzÀ°è £ÁªÀÄ¥ÀzÀ, C£Àå sÁµÁ¥ÀzÀ, CAQ-¸ÀASÉåUÀ½zÀÝ°è,

CªÀÅUÀ¼À£ÀÄß C¨sÀåyðUÀ¼ÀÄ ¸ÀjAiÀiÁV §gÉzÀÄPÉƼÀÄîªÀ ºÁUÉ ¸ÀàµÀÖªÁV JvÀÛgÀzÀ zsÀé¤AiÀÄ°è

NzÀ¨ÉÃPÀÄ.

(3) ¥Àæ±Éß ¥ÀwæPÉAiÀÄ 3 ¨sÁUÀUÀ¼À°è PÀqÉAiÀÄ JgÀqÀ£Éà ¨sÁUÀzÀ CAzÀgÉ, 5£Éà ªÀÄvÀÄÛ 7£Éà ¤«ÄµÀzÀ DgÀA¨sÀzÀ°è C¨sÀåyðUÀ½UÉ ¥ÀævÉåÃPÀ ¨sÁUÀªÉAzÀÄ UÉÆvÁÛUÀĪÀ ºÁUÉ JvÀÛgÀzÀ zsÀ餬ÄAzÀ GPÀÛ¯ÉÃR£À ¥ÁægÀA©ü¸À¨ÉÃPÀÄ. F §UÉÎ NzÀĪÀ ªÉÆzÀ¯Éà «zÁåyðUÀ½UÉ ¸ÀÆZÀ£É ¤ÃrgÀ¨ÉÃPÀÄ.

(4) ²ÃWÀæ°¦/¨sÁµÁeÁÕ£ÀªÀżÀî ¥Àj«ÃPÀëPÀgÀÄ (C§ìgïªÀgï) EgÀ¨ÉÃPÀÄ. PÉ®ªÉǪÉÄä C sÀåyðUÀ¼ÀÄ C£Àå sÁµÁ «±ÉõÀ ¥ÀzÀUÀ¼ÀÄ/DzsÁåPÀëgÀªÀżÀî ºÉ¸ÀgÀÄUÀ¼ÀÄ §AzÁUÀ/CAQ-¸ÀASÉåUÀ¼À£ÀÄß ªÀuÁðPÀëgÀUÀ¼À°è §gÉzÀÄPÉÆAqÀgÉ DPÉëæ¸À¨ÁgÀzÀÄ ªÀÄvÀÄÛ EzÀÄ ªÀiË®åªÀiÁ¥À£ÀPÉÌ ¸ÀA§A¢ü¹zÀ «ZÁgÀªÁVzÉ.

(5) PÉÆoÀr ¥Àj«ÃPÀëPÀgÀÄ GPÀÛ¯ÉÃR£À ¤ÃqÀĪÁUÀ MAzÉqÉ PÀĽwgÀ¨ÉÃPÀÄ ªÀÄvÀÄÛ NqÁqÀ¨ÁgÀzÀÄ.

.

Department of Technical Education V Semester Commercial Practice Page 9

Page 76: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

ªÀiÁ£Àå CzsÀåPÀëgÉ,

£Á£ÀÄ PÀ£ÁðlPÀ gÁdåzÀ ªÀÄÄRåªÀÄAwæAiÀiÁV ºÁUÀÄ ºÀtPÁ¹£À ªÀÄAwæAiÀiÁV PÀ£ÁðlPÀ d£ÀvÉAiÀÄ

D²ÃªÁðzÀ ºÁUÀÄ ¨ÉA§®¢AzÀ £ÀªÀÄä ¸ÀPÁðgÀzÀ DgÀ£ÉAiÀÄ DAiÀĪÀåÀAiÀÄ / ªÀÄÄAUÀqÀ¥ÀvÀæªÀ£ÀÄß F ¸À¨sÉAiÀÄ

ªÀÄÄAzÉ ªÀÄAr¸À®Ä £À£ÀUÉ ºÉªÉÄäAiÉĤ¸ÀÄvÀÛzÉ.

£À£Àß »A¢£À JgÀqÀÄ DAiÀĪÀåAiÀÄUÀ¼À°è gÁdåªÀÅ JzÀÄj¸ÀÄwÛzÀÝ ºÀ®ªÁgÀÄ ¥ÀæªÀÄÄR ¸ÀªÀĸÉåUÀ¼ À/

¤ªÁgÀuÉUÁV ºÁUÀÄ PÀȶ ªÀ®AiÀÄzÀ ¸ÀªÀĸÉåUÀ¼À ¥ÀjºÁgÀPÁÌV DzÀåvÉAiÀÄ£ÀÄß ¤ÃrzÀÄÝ, CzÀgÀ C£ÀĵÁ×£ÀªÀ£ÀÄß

AiÀıÀ¹éAiÀiÁV ªÀiÁrgÀĪÀÅzÀÄ vÀªÀÄUÉ®è UÉÆwÛgÀĪÀ «µÀAiÀĪÉà / DVzÉ. ªÀÄÄRåªÁV GvÀÛgÀ PÀ£ÁðlPÀzÀ

§ºÀ¼ÀµÀÄÖ ¨sÁUÀUÀ¼ÀÄ ¤gÀAvÀgÀªÁV §AzÀÀ ¥ÀæªÁºÀ¢AzÀ C¥ÁgÀ ¨É¼É ºÁ¼ÁVzÀÝ®èzÉ, ®PÁëAvgÀ d£À ªÀÄ£É-

ªÀÄoÀUÀ¼À£ÀÄß PÀ¼ÉzÀÄPÉÆAqÀÄ /1/ ¤ªÀð¹vÀgÁVzÀÝgÀÄ. EAvÀºÀ ¸ÀAPÀµÀÖzÀ ¸ÀªÀÄAiÀÄzÀ°è £ÀªÀÄä ¸ÀPÁðgÀ gÁdåzÀ

¸ÁªÀðd¤PÀgÀÄ, ¸ÀAWÀ-¸ÀA¸ÉÜUÀ¼ÀÄ ºÁUÀÄ PÉÃAzÀæ ¸ÀPÁðgÀzÀ ¸ÀPÁ®zÀ°è ¸ÀºÁAiÀÄ ºÀ¸ÀÛ ¤ÃrzÀÝjAzÀ F / zÉÆqÀØ

¸ªÁÀ®£ÀÄß ¸ÀÆPÀæ ¥ÀjºÁgÀ PÁAiÀÄðPÀæªÀÄUÀ¼À ªÀÄÆ®PÀ ¥ÀjºÀj¸À®Ä §ºÀ¼ÀµÀÄÖ AiÀi±À¹éAiÀiÁVzÉÝêÉAzÀÄ £Á£ÀÄ

¸ÀAvÀ¸À¢AzÀ ºÉüÀ§AiÀĸÀÄvÉÛãÉ.ºÁUÉ F ¸ÀAzÀ§ðzÀ°è £ÀªÀÄä / ¸ÀPÁðgÀ F ªÀĺÀvÁÌAiÀÄðzÀ°è ¸ÀºÁAiÀÄ-¸ÀºÀPÁgÀ

¤ÃrzÀ J®èjUÀÆ zsÀ£ÀåªÁzÀUÀ¼À£ÀÄß C¦ð¸ÀÄvÉÛãÉ.

gÁdåzÀ DyðPÀ ¹Üw §zÀ¯ÁªÀuÉ ªÀÄvÀÄÛ ¸ÉêÁ ªÀ®AiÀÄzÀ ¸ÀgÁ¸Àj ¨É¼ÀªÀtÂ/UÉAiÀÄÄ £ÀªÀÄä gÁdåzÀ

ºÀtPÁÀ¹£À ¥Àj¹Üw ¸ÀÄzsÁgÀuÉUÉ ¥ÀæªÀÄÄR PÁgÀtªÁVzÉ. DyðPÀ ²¸ÀÛ£ÀÄß PÀlÄÖ¤mÁÖV eÁjUÉ vÀA¢gÀĪÀÅzÀjAzÀ

ºÀtzÀħâgÀªÀÅ ¤AiÀÄAvÀæt/2/zÀ°èzÉ. EzÀjAzÁV DyðPÀ ¥Àj¹Üw ¸ÀÄzsÁgÀuÉ eÉÆvÉUÉ ªÀÄvÉÆÛAzÀÄ DgÉÆÃUÀåPÀgÀ

«µÀAiÀÄ JAzÀgÉ, PÀ¼ÉzÀ LzÀÄ ªÀµÀðUÀ½VAvÀ F ªÀµÀð vÀ¯Á DzÁAiÀĪÀÅ ºÉZÁÑVzÉ.

PÀ¼ÉzÀ/ ªÀµÀð £ÁªÀÅ PÉÊUÉÆAqÀ DyðPÀ PÀæªÀÄUÀ¼À »£À߯ÉAiÀÄ°è gÁdåPÉÌ ºÉƸÀ GzÀåªÀÄUÀ¼À ¸ÁÜ¥À£ÉUÉ

GvÉÛÃd£À zÉÆgÉvÀÄ, ºÉƸÀzÁV §AqÀªÁ¼À ºÀÆrPÉUÀ¼ÀÄ zÉñÀ-«zÉñÀUÀ½AzÀ ºÀjzÀÄ / §AzÀªÀÅ. F »£À߯ÉAiÀÄ°è

¥Àæ¸ÀÄÛvÀ ªÀµÀðªÀÇ ªÀÄÄAUÀqÀ¥ÀvÀæzÀ°è ºÀ®ªÁgÀÄ GzÀåªÀÄ C©üªÀÈ¢ÞUÁV DyðPÀ AiÉÆÃd£ÉUÀ¼À£ÀÄß ¥ÀæPÀn¹gÀĪÀÅzÀ£ÀÄß

vÁªÀÅ £ÉÆÃqÀ§ºÀÄzÁVzÉ. EzÀj/AzÁV gÁdåªÀÅ zÉñÀzÀ°èAiÉÄà GzÀåªÀÄ PÉëÃvÀæzÀ°è E£ÀÄß G£ÀßvÀ ªÀÄlÖPÉÌ

KgÀÄvÀÛzÉAiÉÄAzÀÄ £ÁªÀÅ ¤jÃPÉëAiÀÄ£ÀÄß ElÄÖPÉÆArzÉÝêÉ.

PÀ¼É£À ºÀvÀÄÛ ªÀµÀðUÀ½AzÀ £ÀªÀÄä gÁdåzÀ PÀȶ /3/ PÉëÃvÀæªÀÅ ºÀ®ªÁgÀÄ Kj½vÀUÀ¼À£ÀÄß PÀArzÉ. PÉ®ªÀÅ

ªÀµÀðUÀ¼À°è £ÀªÀÄä gÉÊvÀgÀÄ §ºÀ¼À PÀµÀÖ¥Àj¹ÜwUÉ M¼ÀUÁVzÁÝgÉ. gÉÊvÀgÀÄ ¥Àæw ªÀµÀðªÀÇ ¥ÀqÉAiÀÄĪÀ ¸Á®UÀ¼ À/

¨sÁgÀªÀ£ÀÄß PÀrªÉÄ ªÀiÁqÀĪÀ zÀȶ֬ÄAzÀ gÁdå¸ÀPÁðgÀªÀÅ PÀrªÉÄ §rØzÀgÀzÀ°è ¸Á®ªÀ£ÀÄß gÉÊvÀjUÉ ¤ÃqÀĪÀ

AiÉÆÃd£ÉAiÀÄ£ÀÄß PÀ¼ÉzÀ ªÀÄÆgÀÄ ªÀµðUÀ¼À »AzÉ ¸ÀºPÁgÀ-¸ÀAWÀUÀ¼À / ªÀÄÆ®PÀ eÁjUÉvÀAzɪÀÅ.. F

AiÉÆÃd£ÉAiÀÄ£ÀÄß F ªÀµÀðªÀÇ ªÀÄÄAzÀĪÀgɹzÀÄÝ, F ¸Ë®¨sÀåªÀ£ÀÄß ªÁtÂdå ¨ÁåAPÀÄUÀ¼ÀÄ PÀȶPÀjUÉ ¤ÃrzÀ

¸Á®UÀ½UÉ §rØUÉ ¸ÀºÁAiÀÄzsÀ£À ¤ÃqÀ®Ä F / ªÀµÀð §eÉmï£À°è JgÀqÀÄ£ÀÆgÀÄ PÉÆÃn gÀÆ¥Á¬ÄUÀ¼À£ÀÄß

MzÀV¹zÉÝêÉAzÀÄ ºÉý, F ªÀÄÄAUÀqÀ¥ÀvÀæªÀ£ÀÄß ªÀiÁ£Àå¸ÀzÀ¸ÀågÀÄ C£ÀĪÉÆâ¸À¨ÉÃPÉAzÀÄ PÉÆÃgÀÄvÀÛ £À£Àß

ªÀiÁÀvÀÀÄUÀ¼À£ÀÄß ªÀÄÄV¸ÀÄvÉÛãÉ./4/

ªÀiÁ£ÀågÉÃ,

£ÀªÀÄä ¤ªÉÄä®ègÀ F ¨ÁåAPÀÄ PÀ¼ÉzÀ ºÀ¢£ÉÊzÀÄ ªÀµÀðUÀ¼À°è ªÀiÁrzÀ C¨sÀÆvÀ¥ÀƪÀð

¸ÁzsÀ£ÉAiÀÄ ¨É¼ÀªÀtÂUÉAiÀÄ£ÀÄß vÁªÀÅ UÀªÀĤ¹¢ÝÃj. F ºÀ¢£ÉÊzÀÄ ªÀµÀðUÀ¼À°è ªÀµÀð¢/AzÀ

Department of Technical Education V Semester Commercial Practice Page 10

Page 77: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

ªÀµÀðPÉÌ ¨ÁåAPÀÄ UÀt¤ÃAiÀÄ ¸ÁzsÀ£É ªÀiÁrgÀĪÀÅzÀPÉÌ vÀªÉÄä®ègÀ ¸ÀºÀPÁgÀªÉà PÁgÀt. EzÀgÀ

¥ÀjuÁªÀĪÁV ¨ÁåAPÀÄ EµÀÄÖ ¨ÉÃUÀ ¸ÀÄAzÀgÀ, ¸ÀĸÀfÓvÀªÁzÀ PÀlÖqÀ ºÉÆAzÀ®Ä ¸ÁzsÀå//ªÁVzÉ.

£ÀªÀÄä ¨ÁåAQ£À ªÀÄÄA¢£À UÀÄj ±ÁSÉUÀ¼À£ÀÄß ¥ÁægÀA©ü¸ÀĪÀÅzÀÄ. vÀªÀÄUÉ w½zÀAvÉ

AiÀiÁªÀÅzÉà ¸ÀºÀPÁj ¨ÁåAPÀÄ C©üªÀÈ¢ÝAiÀiÁUÀ®Ä, «¸ÁÛgÀUÉƼÀî®Ä µÉÃgÀÄ §AqÀªÁ¼ÀzÀ CUÀvÀå ///

«gÀÄvÀÛzÉ. ¨ÁåAQ£À »vÀzÀȶ֬ÄAzÀ F PÀ¼ÉzÀ ªÀµÀðUÀ¼À°è £ÀªÀÄä ¨ÁåAQ£À µÉÃgÀÄ ¤ÃrPÉAiÀÄ£ÀÄß

vÀªÀÄäAvÀºÀ UÀtå ªÀĺÀ¤AiÀÄgÀÄUÀ½UÉ ªÀÄvÀÄÛ ºÁ° ¸ÀzÀ¸ÀågÀÄUÀ½UÉ ªÀiÁvÀæ ºÉZÀÄѪÀj/5/AiÀiÁV

µÉÃgÀÄUÀ¼À£ÀÄß «Ä¸À¯ÁV EnÖgÀĪÀÅzÀjAzÀ PÀÆqÀ¯Éà ¨ÁåAQ£À°è ºÁ° ¸ÀzÀ¸ÀågÀÄ ºÉZÀÄѪÀj

µÉÃgÀÄU/¼À£ÀÄß ¥ÀqÉAiÀħºÀÄzÀÄ.

DzÀÝjAzÀ F ªÀÄÆ®PÀ vÀªÀÄä°è «£ÀAiÀÄ¥ÀƪÀðPÀªÁV/ PÉÆgÀĪÀÅzÉãÉAzÀgÉ, ºÁ°

¨ÁåAQ£À ¸ÀzÀ¸ÀågÁVgÀĪÀªÀgÀÄ ºÉZÀÄѪÀjAiÀiÁV PÀ¤µÀ× LzÀÄ ¸Á«gÀ gÀÆ¥Á¬ÄUÀ¼À ªÀiË®åzÀ LªÀvÀÄÛ

µÉÃgÀÄUÀ¼À£ÀÄß Rjâ¹, FVgÀĪÀ vÀªÀÄä µÉÃgÀÄ// ¤¢üAiÀÄ°è ºÉZÀÄѪÀjAiÀiÁV vÉÆqÀV¹ ¨ÁåAQ£À

MlÄÖ µÉÃgÀÄ ¤¢ü §AqÀªÁ¼À F ªÀµÀðzÀ r¸ÉA§gï ºÉÆwÛUÉ PÀ¤µÀ× JAlÄ PÉÆÃn

gÀÆ¥Á¬ÄUÀ¼À UÀÄj vÀ®Ä¥À®Ä ¸ÀºÀPÀj¸À¨ÉÃPÁV/// PÉÆÃgÀÄvÉÛêÉ. vÀªÀÄäUÉ®è w½¢gÀĪÀAvÉ

¨ÁåAQ£À DgÉÆÃUÀåPÀgÀ C©üªÀȢݬÄAzÀ ªÁ¶ðPÀ ±ÉÃPÀqÀ ºÀ¢£ÉÊzÀgÀ ¯Á¨sÁA±À gÀÆ¥ÀzÀ°è

µÉÃgÀÄzÁgÀjUÉ PÀ¼ÉzÀªÀµÀð ¤ÃqÀ¯ÁVzÉ.

AiÀiÁªÀÅzÉÃ/6/ ¨ÁåAQ£À ¸ÀzÀåzÀ ¥Àj¹Üw ±ÁSÁ «¸ÀÛgÀuÁ ªÀiÁ¥À£ÀUÀ¼ÀÄ J£ÀÄߪÀ MAzÀÄ

¨sÁgÀwÃAiÀÄ j¸Àªïð ¨ÁåAQ£À C¼ÀvÉUÉÆð£À ªÀÄÆ®PÀ ¥ÀjUÀt¸À®àqÀÄvÀÛzÉ. DzÀÄzÀjAzÀ

¨ÁåAQ£À ¸ÀéAvÀ/ §AqÀªÁ¼À CAzÀgÉ ªÀÄÄRåªÁV µÉÃgÀÄ §AqÀªÁ¼À EvÁå¢UÀ¼ÀÄ ¸ÁPÀµÀÄÖ EzÀÝ°è

ªÀiÁvÀæ ¥ÀjUÀt¸À®àqÀÄvÀÛzÉ.

DzÀÝjAzÀ ªÀiÁ£Àå ºÁ° ¸ÀzÀ¸ÀågÀÄ F «ZÁgÀzÀ°è PÀÆqÀ¯Éà UÀªÀÄ£À// ºÀj¹ ºÉZÀÄѪÀj

µÉÃgÀÄUÀ¼À£ÀÄß ¥ÀqÉAiÀÄĪÀÅzÀgÀ ªÀÄÆ®PÀ vÀÄA§Ä ºÀÈzÀAiÀÄzÀ ¸ÀºÀPÁgÀ ¤ÃqÀ¨ÉÃPÁV PÉÆÃgÀÄvÉÛêÉ.

ºÉaÑ£À «ªÀgÀUÀ½UÁV vÁªÀÅ ¨ÁåAPï£ÀÄß ¸ÀA¥ÀQð¸À§ºÀÄzÁVzÉ.///

E£ÉÆßAzÀÄ ºÀµÀðzÁAiÀÄPÀªÁzÀ «µÀAiÀĪÉAzÀgÉ, ªÁ¶ðPÉÆÃvÀìªÀzÀ CAUÀªÁV J®è

oÉêÀtÂUÀ¼À ªÉÄÃ¯É ±ÉÃPÀqÀ MAzÀgÀµÀÄÖ ºÉaÑ£À §rØAiÀÄ£ÀÄß ¤ÃqÀ¯ÁUÀĪÀÅzÀÄ.vÀªÀÄä «±Áé¹,

ªÀåªÀ¸ÁÜ¥ÀPÀgÀÄ./7/

ªÀiÁ£ÀågÉ,

¸ÀPÁðgÀzÀ DzÉñÀPÉÌ C£ÀĸÁgÀ £Á£ÀÄ ¤ªÀÄä UÁæ«ÄÃuÁ©üªÀÈ¢Ý ªÀÄvÀÄÛ ¥ÀAZÁAiÀÄvïgÁeï E¯ÁSÉAiÀÄ ¥ÀæzsÁ£À

PÁAiÀÄðzÀ²ðAiÀiÁV EzÉà dįÉÊ wAUÀ¼À LzÀ£Éà vÁjÃRÄ ºÀÄzÉÝAiÀÄ dªÁ¨ÁÝj/AiÀÄ£ÀÄß ªÀ»¹PÉÆArgÀĪÀÅzÀÄ

¤ªÀÄUÉ®è w½¢zÉ. gÁdåzÀ ¥ÀæªÀÄÄR E¯ÁSÉAiÀÄ°è ¸ÉÃªÉ ¸À°è¸ÀĪÀ CªÀPÁ±À ¹QÌgÀĪÀÅzÀÄ £À£Àß CzÀȵÀÖªÉAzÀÄ £Á£ÀÄ

Department of Technical Education V Semester Commercial Practice Page 11

Page 78: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

¨sÁ«¹zÉÝãÉ. C¢üPÁgÀ / «PÉÃA¢æÃPÀgÀtzÀ ªÀÄÆ®PÀ gÁdåzÀ §qÀd£ÀvÉAiÀÄ ¥ÀæUÀw ªÀÄvÀÄÛ UÁæªÀÄUÀ¼À£ÀÄß

C©üªÀȢݥÀr¸ÀĪÀ ªÀĺÀvÀézÀ dªÁ¨Áâj £ÀªÀÄä E¯ÁSÉAiÀÄ ªÉÄðzÉ.

£ÀªÀÄä PÀ£ÁðlPÀ gÁdåzÀ/ ¥ÀAZÁAiÀÄvïgÁeï ªÀåªÀ¸ÉÜUÉ vÀ£ÀßzÉà DzÀ ¥ÀgÀA¥ÀgÉ EzÉ. F ªÀåªÀ¸ÉÜAiÀÄ£ÀÄß

¨sÀzÀæUÉƽ¸À®Ä gÁdå¸ÀPÁðgÀªÀÅ vÉUÉzÀÄPÉÆAqÀ PÀæªÀÄzÀ°è zÉñÀzÀ¯Éèà C£ÀÄPÀgÀtÂÃAiÀĪÁÀVzÉ. ¸ÀA«zsÁ£À /8/

¤ÃrzÀ C¢üPÁgÀUÀ¼À£ÀÄß ¥ÀAZÁAiÀÄvï gÁeï ¸ÀA¸ÉÜUÀ½UÉ ¤ÃqÀĪÀ°è ¸ÀºÀ £ÀªÀÄägÁdå ªÀÄÄA¢zÉ. UÁæ«ÄÃt

C©üªÀÈ¢ÝAiÀÄ J®è ¥ÀæªÀÄÄR AiÉÆÃd£ÉUÀ¼ÀÄ F ¸ÀA¸ÉÜUÀ¼À ªÀÄÆ®PÀ eÁjUÉ/ vÀgÀ¯ÁUÀÄwÛzÉ. ¥ÀAZÁAiÀÄvïgÁeï

¸ÀA¸ÉÜUÀ¼ÀÄ vÀªÀÄä dªÁ¨ÁÝjAiÀÄ£ÀÄß ¸ÀªÀÄ¥ÀðPÀªÁV ¤ªð»¸À®Ä ªÀÄvÀÄÛ UÁæ«ÄÃt C©üªÀÈ¢Ý AiÉÆÃd£ÉUÀ¼ÀÄ

¤jÃQë¹zÀ UÀÄjUÀ¼À£ÀÄß vÀ®Ä¥ÀĪÀAvÉ / ªÀiÁqÀ®Ä UÁæ«ÄÃt C©üªÀÈ¢Ý ªÀÄvÀÄÛ ¥ÀAZÁAiÀÄvïgÁeï E¯ÁSÉ ªÀÄvÀÄÛ

¸ÀA¸ÉÜUÀ¼À°è PÉ®¸À ªÀiÁqÀÄwÛgÀĪÀ £ÁÀªÉ®è £ËPÀgÀgÀÄ ¥ÁæªÀiÁtÂPÀvÉ, zÀPÀëvÉ, ¸Ëd£Àå ªÀÄvÀÄÛ gÀZÀ£ÁvÀäPÀ / zÀȶ֬ÄAzÀ

£ÀªÀÄä PÀvÀðªÀå ¤ªÀð»¸À¨ÉÃPÀÄ. EzÉà ¸ÀPÁðgÀzÀ DqÀ½vÀ ¤ÃwAiÀiÁVzÉ. UÁæªÀÄ¥ÀAZÁ¬Äw £ËPÀgÀjAzÀ »rzÀÄ

f¯Áè ¥ÀAZÁ¬Äw ªÁå¦ÛUÉ §gÀĪÀ J®è E¯ÁSÉUÀ¼À /9/ C¢üPÁjU¼ÀÄ, ªÀÄÄRå PÁAiÀÄð¤ªðºÀuÁ¢üPÁjUÀ¼ÀÄ

ªÀÄvÀÄÛ F ¸ÀaªÁ®AiÀÄzÀ PÁAiÀÄðzÀ²ð ¸ÉÃjzÀAvÉ J®è £ËPÀgÀgÀÄ F CqÀÀ½vÀ ¤ÃwUÉ §zÀÞgÁVgÀ¨ÉÃPÀÄ.

d£À¥Àæw¤¢üUÀ¼ÀÄ / UÁæ«ÄÃt d£ÀgÀ ¸ÉÃªÉ ªÀiÁqÀ®Ä ªÀÄvÀÄÛ CªÀgÀ PÉëÃÉÃvÀæUÀ¼À C©üªÀÈ¢Ý PÁAiÀÄðUÀ¼À£ÀÄß ²ÃWÀæªÁV

eÁjUÉvÀgÀ®Ä ¸ÀºÁAiÀĪÁUÀĪÀAvÉ £ÁªÀÅ £ÀªÀÄä PÉ®¸ÀUÀ¼À£ÀÄß ªÀiÁqÀ¨ÉÃPÀÄ. / PÀȶ PÁ«ÄðPÀgÀÄ, gÉÊvÀgÀÄ ªÀÄvÀÄÛ

UÀÄr PÉÊUÁjPÉUÀ¼À «PÁ¸ÀPÉÌ ¸ÀgÀPÁgÀ ºÁQPÉÆAqÀ PÁAiÀÄðPÀæªÀÄUÀ¼À£ÀÄß ¥ÀæwAiÉƧâgÀÆ ¤¸ÁéxÀð PÁ¼Àf ªÀÄvÀÄÛ

±ÀæzsÉÞ¬ÄAzÀ eÁjUÉvÀgÀ¨ÉÃPÀÄ. / UÁæ«ÄÃt C©üªÀÈ¢Ý AiÉÆÃd£ÉUÀ¼ÀÄ E£ÀÄß ºÉZÀÄÑ ¥ÀjuÁªÀÄPÁÀjAiÀiÁUÀ®Ä ¤ªÀÄä

¸ÀºÁAiÀÄ - ¸ÀºÀPÁgÀUÀ¼À£ÀÄß £Á£ÀÄ ¤jÃQë¸ÀÄvÉÛãÉ. vÀªÀÄä «±Áé¹, ®vÀ PÀȵÀÚgÁªï, ¸ÀPÁðgÀzÀ ¥ÀæzsÁ£À PÁAiÀÄðzÀ²ð.

*****

ªÀiË®åªÀiÁ¥À£À ¸ÀÆZÀ£ÉUÀ¼ÀÄ

r¥ÉÆèêÀiÁ E£ï PÀªÀĶðAiÀÄ¯ï ¥ÁæQÖ¸ï

5£Éà .¸É«Ä¸ÀÖgï-- PÀ£ÀßqÀ ²ÃWÀæ°¦- ªÉÃUÀ¥ÀwæPÉ –ªÀiË®åªÀiÁ¥À£À «zsÁ£ÀzÀ ¸ÀÆZÀ£ÉUÀ¼ÀÄ

«±ÉõÀ ¸ÀÆZÀ£É:

GPÀÛ¯ÉÃR£ÀPÉÌ ¸ÀA§A¢ü¹zÀAvÉ ²ÃWÀæ°¦ ¥ÀĸÀÛPÀzÀ°è ²ÃWÀæ°¦AiÀÄ°è §gÉzÀÄPÉÆArgÀĪÀ §UÉÎ

zÀÈqÀ¥Àr¹PÉÆAqÀÄ ªÀiË®åªÀiÁ¥À£À ªÀiÁqÀ¨ÉÃPÀÄ. ªÀÄÆ® ¥ÀwæPÉUÉ ¸ÀA§A¢ü¹zÀ ²ÃWÀæ°¦ ¸ÀAPÉÃvÀUÀ¼ÀÄ

¸ÀA¥ÀÆtðªÁV E®è¢zÀÝgÉ CxÀªÁ C¸ÀA§zÀÞªÁVzÀÝgÉ, “²ÃWÀæ°¦AiÀÄ°è w½ªÀ½PÉ E®è” JAzÀÄ ¥ÀjUÀt¹,

µÀgÁ §gÉzÀÄ, GvÀÛgÀªÀ£ÀÄß ªÀiË®åªÀiÁ¥À£À ªÀiÁqÀ¨ÁgÀzÀÄ. DzÀgÉ AiÀiÁªÀÅzÉà PÁgÀtPÀÆÌ C®è°è ¥ÀzÀUÀ¼ÀÄ

UÀt¤ÃAiÀÄ ¥ÀæªÀiÁtzÀ°è ©lÄÖºÉÆÃVzÉ JAzÀÄ £ÉÃgÀªÁV ¸ÉÆ£Éß CAPÀ ºÁPÀzÉÃ, ¤RgÀªÁV ªÀiË®åªÀiÁ¥À£À

ªÀiÁqÀ¨ÉÃPÀÄ. EzÀgÀ §UÉÎ ªÀÄÄRå ¥ÀjÃPÀëPÀgÀ ¸À®ºÉ ¥ÀqÉzÀÄPÉÆAqÀÄ ªÀÄÄAzÀĪÀgÉAiÀÄĪÀÅzÀÄ

Department of Technical Education V Semester Commercial Practice Page 12

Page 79: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

°¥ÁåAvÀgÀzÀ GvÀÛgÀªÀ£ÀÄß PÉA¥ÀÄ ±Á¬Ä¬ÄAzÀ vÀ¥ÀÄà/¯ÉÆÃ¥ÀUÉÆAqÀ CPÀëgÀUÀ¼À£ÀÄß ”X” UÀÄwð¸À¨ÉÃPÀÄ.

»ÃUÉ UÀÄwð¸ÀĪÁUÀ F PɼÀPÀAqÀ CA±ÀUÀ¼À£ÀÄß UÀªÀÄ£ÀzÀ°èqÀ¨ÉÃPÀÄ.

1. ªÀiË®åªÀiÁ¥À£À ªÀiÁqÀĪÀ ªÀÄÄ£Àß GPÀÛ¯ÉÃR£À vÉUÉzÀÄPÉÆAqÀ ¥ÀĸÀÛPÀzÀ°è C¨sÀåyð

²ÃWÀæ°¦AiÀÄ°è §gÉzÀÄPÉÆArgÀĪÀ §UÉÎ ¥Àj²Ã°¸À¨ÉÃPÀÄ. CAQ-¸ÀASÉåUÀ¼ÀÄ,

£ÁªÀÄ¥ÀzÀUÀ¼ÀÄ, C£Àå sÁµÁ ¥ÀzÀUÀ¼ÀÄ, ¸ÀAPÉÃvÀUÀ¼ÀÄ (¦AiÀÄĹ, J¸ïJ¸ïJ¯ï¹,

LJJ¸ï, ¹©J¸ï¹ ¦JA., JA.r., ¨ÉÊ¥sÀgïPÉõÀ£ï.....¥sÁåPÀ°Ö.. EvÁå¢) ªÀÄvÀÄÛ

²ÃWÀæ°¦AiÀÄ°è ¸ÀÄ®¨sÀªÁV §gÉzÀÄPÉƼÀî®Ä PÀµÀÖªÁzÀ ¥ÀzÀUÀ¼À£ÀÄß ªÀuÁðPÀëgÀUÀ¼À°è

§gÉzÀÄPÉÆArzÀÝgÉ CzÀ£ÀÄß ¥ÀjUÀt¸ÀĪÀÅzÀÄ. DzÀgÉ ¸ÁªÀiÁ£Àå ¥ÀzÀUÀ¼À£ÀÄß ²ÃWÀæ°¦UÉ

§zÀ¯ÁV ªÀuÁðPÀëgÀUÀ¼À°è §gÉzÀÄPÉÆArzÀÝgÉ CAvÀºÀ ¥ÀzÀUÀ¼À MlÄÖ CPÀëgÀUÀ¼À£ÀÄß

¯ÉÆÃ¥ÀªÉAzÀÄ ¥ÀjUÀt¸ÀĪÀÅzÀÄ. ªÀÄvÀÄÛ ²ÃWÀæ°¦ ¸ÀAPÉÃvÀUÀ¼Éà EgÀzÉ °¥ÁåAvÀgÀzÀ

GvÀÛgÀ«zÀÝgÉ, CAvÀºÀ ¥ÀwæPÉUÀ¼ÀÄ ªÀiË®åªÀiÁ¥À£ÀPÉÌ CºÀðª®è.

2. GvÀÛgÀ¥ÀwæPÉAiÀÄ£ÀÄß ªÀÄÆ® ¥ÀwæPÉ eÉÆvÉUÉ ºÉÆð¸À¨ÉÃPÀÄ. ªÀÄÆ®zÀ°è£À

¥ÀzÀ/CPÀëgÀUÀ¼ÀÄ GvÀÛgÀzÀ°è ©lÄÖ ºÉÆÃVzÀÝgÉ, ªÀÄÄRå CPÀëgÀUÀ¼À ¯ÉÆÃ¥ÀUÀ¼À£ÀÄß ªÀiÁvÀæ

UÀt£ÉUÉ ¥ÀjUÀt¸À¨ÉÃPÀÄ.

3. °¥ÁåAvÀgÀzÀ°è (GvÀÛgÀ) ¥ÀzÀ «¨sÀd£É ªÀiÁrzÀÝgÉ, (GzÁ: PÀvÉAiÀiÁVzÀÝgÉ=PÀvÉ

DVzÀÝgÉ, ¸À¨sÀågÀÄ DzÀ=¸À¨sÀågÁzÀ, gÀzÁÝUÀÄvÀÛzÉAiÉÄAzÀÄ= gÀzÀÄÝ DUÀÄvÀÛzÉ

JAzÀÄEzÁVzÉ=EzÀÄ DVzÉ. ºÉªÉÄäAiÀiÁUÀÄvÀÛzÉ=ºÉªÉÄä, CUÀÄvÀÛzÉ,

ªÀļÉAiÀiÁVzÀÝgÀÆ=ªÀÄ¼É DVzÀÝgÀÆ) MAzÉà ¸ÀAQë¥ÀÛ°¦¬ÄAzÀ ¸ÀÆa¸ÀĪÀ JgÀqÀÄ

ªÀtð¥ÀzÀUÀ¼À°è ¸ÀªÀiÁ£ÁxÀðzÀ MAzÀÄ §zÀ° ¥ÀzÀ §¼À¹zÀÝgÉ ( §ºÀÄ=§ºÀ¼À,

ºÉaÑUÉ=ºÉZÁÑV,) r¸ÉA§gï=zÀ±ÀA§gÀ, £Á®Ì£Éà vÁjÃRÄ=4£Éà vÁjÃPÀÄ) vÀ¥ÉàAzÀÄ

¥ÀjUÀt¸À¨ÁgÀzÀÄ.

4. °¥ÁåAvÀgÀ C¥ÀÆtðªÁVzÀÝgÉ, ©lÄÖºÉÆÃzÀ CPÀëgÀUÀ¼ÀµÀÄÖ vÀ¥ÀÄàUÀ¼À£ÀÄß 700

CPÀëgÀUÀ¼ÀªÀgÉUÉ UÀÄwð¸À¨ÉÃPÀÄ. C¸ÀA§zÀÞ °¥ÁåAvÀgÀ«zÀÝgÉ, “µÀgÁ” §gÉzÀÄ, CzÀPÉÌ

¸À®ÄèªÀ CAPÀªÀ£ÀÄß ¤ÃqÀ¨ÉÃPÀÄ.

Department of Technical Education V Semester Commercial Practice Page 13

Page 80: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

5. ªÉÄð£ÀAvÉ vÀ¥ÀÄàUÀ¼À£ÀÄß UÀÄwð¹zÀ £ÀAvÀgÀ ¥ÀÄlªÁgÀÄ ¯ÉÆÃ¥ÀUÀ¼À£ÀÄß ¯ÉPÀ̺ÁQ,

DAiÀiÁ ¥ÀÄmÁAvÀåzÀ°è £ÀªÀÄÆ¢¸À¨ÉÃPÀÄ. F J®è vÀ¥ÀÄàUÀ¼À£ÀÄß GvÀÛgÀzÀ PÀqÉ ¥ÀÄlzÀ°è

¥ÀÄlªÁgÀÄ F PɼÀV£ÀAvÉ £ÀªÀÄÆ¢¸À¨ÉÃPÀÄ.

¥ÀÄl -1gÀ°è........ vÀ¥ÀÄàUÀ¼ÀÄ

¥ÀÄl-2gÀ°è----- vÀ¥ÀÄàUÀ¼ÀÄ

¥ÀÄl-3gÀ°è----- vÀ¥ÀÄàUÀ¼ÀÄ

MlÄÖ vÀ¥ÀÄàUÀ¼ÀÄ=

6. ¥Àæw 07 ¯ÉÆÃ¥ÀUÀ½UÉ 01 vÀ¥ÉàAzÀÄ ¥ÀjUÀt¹, ªÉÄð£ÀAvÉ £ÀªÀÄÆ¢¹zÀ MlÄÖ

vÀ¥ÀÄàUÀ¼À£ÀÄß 07 jAzÀ «¨sÀf¹, §AzÀ CA±À/¸ÀASÉåAiÀÄ£ÀÄß ¤UÀ¢üvÀ MlÖAPÀzÀ°è

PÀ¼ÉAiÀĨÉÃPÀÄ.

Department of Technical Education V Semester Commercial Practice Page 14

Page 81: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVSemesterCommercialPractice Page1

Government of KarnatakaDepartment of Technical Education

Board of Technical Examinations, Bangalore

Prerequisites: Enthusiasm to Explore New things by taking individual tasks and acquires skills from participating in group activities.

Course Objectives:

Professional development of Diploma students is to be done by exposing them to various simulative situations in the industries. This is achieved by involving students in activities such as inviting experts from various industries for sharing their experiences, arranging industrial visits, seminars etc. COURSE OUT COMEOn successful completion of the course, the students will be able to:

Course OutcomeCL Linked

activityLinked

POTeaching

Hrs

CO1

Search the information related to topic, and acquire knowledge of contemporary issues related to Commercial/Business

Analysis 1 2-10 15

CO2

Exposure to various industry environment practice and global, societal, economic, and/or environmental issues, by listening experts talks and interact with them

Application/analysis 2 2-10 15

CO3

Discuss & disseminate about advancements in related profession including societal, environmental

Innovative/Analysis

3 2-10 15

CO4Develop individual confidenceand acquire life skills to handle various engineering assignments

Application 4 2-10 15

CO5

Enhancing the employability skills and to increase his ability to engage in, life-long earning, by undergoing industrial visits

Analysis/Creation

5 2-10 18

Total 78

Course Title: PROFESSIONAL PRACTICES (Commercial Practice)

Scheme (L:T:P) : 0:2:4Total Contact Hours:

78Course

Code:15CP56PType of Course: Assignment

Group talk and practiceCredit :03

Core/ Elective:Core(practice)

CIE- 25 Marks SEE- 50 Marks

Page 82: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVSemesterCommercialPractice Page2

COURSE-PO ATTAINMENT MATRIX

1. Information Search and Data collection: 15HRSInformation search can be done through manufacturer’s catalogue, websites, magazines; books etc. Following topics are suggested.

1. Company Registration Procedure2. Registration of Business Organisation3. Tour organisation & Management4. E-Business5. E-Ticketing/Booking.6. Online suppliers of Consumer Products7. Modern Office Layout8. Modern Office equipments/Equipment suppliers9. Modern Office furniture manufacturers and suppliers.10. Office stationery manufacturers and Suppliers11. Present trends in HR-Recruitment and Training12. MarketResearchandMarketingOrganisations13. Supply chain management of Consumer Goods14. Leading Advertisement Agencies of your City15. ConsumerGrievancesandredressal.16. Telemarketing17. Distribution channels for Consumer goods in India18. Women safety – Legal provisions19. Import –Export procedure-Documentations20. IndiancurrencyandExchangerates21. AvailabilityofIndustrialandBusinessFinance22. FunctionsofReserveBankofIndia23. PreventionofRagging- Provisions24. StateofEmploymentinIndia25. Brain- Drain26. SelfemploymentavenuesinIndia27. AgenciesformaintenanceofHomeappliances28. NGO,spromotingSelfemploymentinyourcity29. RoleofmediainMarketing30. CollectionofdatarelatingtolakesandparksinyourCity.

Method for conducting Graded activities 1. The student should individually select the topic, and search the information related to

topic.2. The report is strictly hand written document to have knowledge of precise writing

and report making based on data collection3. Carry out class room presentation.

Course Programme Outcomes1 2 3 4 5 6 7 8 9 10

PROFESSIONAL PRACTICES

3 3 3 3 3 3 3 3 3 3

Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed.Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO.If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3 If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2 If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1 If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.

Page 83: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVSemesterCommercialPractice Page3

2.GuestLecturers: Tobeorganizedfromanytwoofthefollowingareas15HRS

Experts / Professionals from different field/industries are invited to deliver lectures at least TWO sessions in a semester. The topics may be selected by the teacher /industry expert to develop required skills. Note: The ISTE student chapter/CCTEK/ Institute of engineers (Institute chapter)/ student clubs of polytechnic may be used as platform to conduct this activity.

1. Pollution control.2. Fire Fighting / Safety Precautions and First aids.3. Computer Networking and Security.4. Career opportunities, 5. Yoga Meditation, 6. Aids awareness and health awareness.7. Office Environment8. Interview Techniques.9. Environmental pollution & control.10. Total Quality Management

Method for conducting Guest lectures1. The teacher/ISTE student chapter convener should fix up the date for guest lecture2. The HOD of the department should chair the event3. The students of class allowed to participate in the session4. Watch the talk and make the brief hand written report on the guest lecture delivered

by each student as a part of Term work.5. Make Audio/visual record of the guest lecture by using any smart devices6. Opportunity should be provided for students for live Interaction with experts and

record it on any one smart device.

3.GroupDiscussion:(Onetopic) 15HRS

The students shall discuss in group of six students .Some of the suggested topics are1. Polythene bags must be banned! 2. Do we really need smart cities? 3. E – Books or Printed books – what's your choice?4. Is Face book for the attention – seeking and lazy people? 5. Globalization and its impact on Indian Culture. 6. Analytically evaluate the solutions to traffic problems 7. Global warming is caused more by developed countries 8. Rain forests help in maintaining the earth’s ecosystem 9. Reservation for women would help the society 10. How to deal with terrorism 11. Water resources should be nationalized12. Daughters are more caring than sons 13. NGOs - Do they serve people's interests? 14. Managers are born, not trained 15. Managerial skills learnt in the classroom 16. Women are good managers 17. India's growth rate is bridging gap between rich and poor. 18. Electronic media vs. print media 19. Corruption is the price we pay for democracy 20. Multinational corporations: Are they devils in disguise? 21. Advertising is a waste of resources.

Page 84: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVSemesterCommercialPractice Page4

22. Privatization will lead to less corruption. 23. China market - a threat to Indian market 24. Technology Creates Income Disparities25. India should be reorganized into smaller states. 26. Rising petrol prices - Govt. can control? 27. Smaller businesses and start-ups have more scope 28. Developing countries need trade, not aid. 29. Business and Ethics do not go together 30. Performance based bonuses for government employees should be welcomed 31. Depreciation of Indian Rupee has only negative impact on the economy 32. Gold: Best investment or a bursting bubble? 33. Freedom of press should exist 34. India needs a strong dictator 35. Media is a mixed blessing/How ethical is media? 36. Computer viruses are good 37. India should practice "Swadeshi" 38. Food Bill - Is it really something India needs? 39. Will India really be the superpower of 21st century? 40. Quality is a myth in India. 41. China - A threat to India? 42. Indian villages - our strength or our weakness? 43. Mobile phones - requirement of the day. 44. Cursing the weather is bad farming 45. If you want peace, prepare for war 46. Education is a progressive way of discovering your ignorance. 47. Beauty contests degrade womanhood 48. If you are not a part of the solution, you are part of the problem 49. Examinations - has it killed education?50. The medium of teaching in schools should be English 51. A room without books is like a body without soul. 52. Educated Indians lack national commitment. 53. E-Learning is good for the education system and society

Methodology for conducting Group discussion/Seminar1. The teacher will allot a topic for a group of six students 2. The teacher should give an introductory talk on Ways and rules to carry out group

discussion3. The students should ask to show interest with others and work effectively with them

to meet common objective. The teacher should provide tips to accept feedback in a constructive and considerate way and how to handle frustrations in group, whilediscussion.

4. The placement officer and any other senior faculty of the institute/ HOD of other department should be invited and they should act as observing members, apart from teacher

5. The teacher should fix up the time duration for initiating and conducting the activity

6. Documentation to be produced for validation∑ Hand written document on minutes of discussion, description of the topic discussed∑ Record the few minutes of discussion by smart device

Page 85: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVSemesterCommercialPractice Page5

4. Individual Assignments and Life skills 15HRS

The students will perform ANY ONE of the following activities individually (other similar activities may be considered/given by the Teacher/Students) in both the sectionsA. Individual assignments

1. Collecting data relating to Banking & financial Institutions2. Study of Stock market functioning.3. Packing materials-Packing material analysis4. Advertisement and its impact5. Advertisement Media6. Training methods for new employees7. Training methods for existing employees8. Supply chain management9. Distribution channels10. Collection and drafting of Import Documents11. Collection and drafting of Export Documents12. Logistics services

B. Life skills1. Conduct aptitude, general knowledge test, IQ test, Solve Puzzles.2. Set the goal for personal development. 3. Develop good habits to overcome stress.

Methodology for conducting activity1. The teacher will assign a topic for individual student; give sufficient time to complete

the task. Ask the student to submit an hand written report2. The teacher should conduct any one specified life skill activity with local NGO/

placement cell/ISTE student chapter/CCTEK/ NSS unit of the institute. The student should present his/her experiences in a class and make report.

5. Industrial Visits 18HRSStructured industrial visits be arranged and report of the same shall be submitted by the individual student, to form a part of the term work. Following are the suggested types of Industries/ Fields. Note: One Industrial visit is arranged per practical batch of students.

a. Public sector enterprisesb. State government undertakingc. Public limited companiesd. Private limited companiese. Individual ownership organisationsf. Local Garment industriesg. Paper millsh. Sugar factoriesi. Dairy Industryj. Agriculturek. Education & Training Institutionsl. Banksm. IT /BT Companiesn. MNC,s

Page 86: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVSemesterCommercialPractice Page6

o. State and Central Government Officesp. Any small & Medium Enterprises

C. Obligation on studentsM Methodology for conducting activity

1. The subject teacher(s) have liberty to select nearby organization/industry of local vicinity with prior approval of principal of the institute

2. Arrange the nearby visit and Prepare a word processing report of the visit including details observations made, Details of visit should be mentioned with date , place etc

Course Delivery:The course will be delivered through discussions and activities

Course Assessment and Evaluation Scheme:

What To whom When/Where(Frequency in the course)

Max Marks

Evidence collected

Course outcomes

CIE IA Students Each activities @5 marks each

25 Report 1,2,3,4,5

End of the course

50 Answer scripts at BTE

1,2,3,4,5

Student Feedback on course

Students Middle of the course

Feedback forms 1,2,3 Delivery of course

End of Course Survey

End of the course

Questionnaires 1,2,3, Effectiveness of Delivery of instructions & Assessment Methods

Note to IA verifier: The following documents to be verified by CIE verifier at the end of semester

1. Student activities report for25 marks2. Student feedback on course regarding Effectiveness of Delivery of instructions &

Assessment Methods.3. Each student activity is assessed through appropriate rubrics.

For end examination:1. Note for examiners : The records of the activities should be preserved in the

department for minimum three years and the examiner should verify these records to prevent duplication of the activity

Page 87: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVSemesterCommercialPractice Page7

Scheme of Valuation for End ExaminationSerial no Description Marks

1 Report on Information Search and Data collection 10

2 DocumentonGuestLecturerbyexperts 10

3 Recording of Group discussions made by any smart devices 10

4 Report on Individual assignment/ Life skill activity recorded 10

5 Report on Industrial visit 10

TOTAL 50

∑ MODEL OF RUBRICS /CRITERIA FOR ASSESSING STUDENT ACTIVITYRUBRICS FOR ACTIVITY( 5 Marks)

DimensionUnsatisfactory Developing Satisfactory Good Exemplary Student

Score1 2 3 4 5

Collection of data

Does not collect any information relating to the

topic

Collects very limited

information; some relate to

the topic

Collect much information;

but very limited relate to the topic

Collects some basic

information; most refer to

the topic

Collects a great deal of information; all refer to the topic

Ex:

4

Fulfil team’s roles

& duties

Does not perform any duties

assigned to the team role

Performs very little duties but

unreliable.

Performs very little duties

Performs nearly all

duties

Performs all duties of assigned

team roles

5

Shares work

equally

Always relies on others to do the

work

Rarely does the assigned work; often

needs reminding

Usually does the assigned work; rarely

needs reminding

Normally does the assigned

work

Always does the assigned work without having to be reminded.

3

Listen to other Team

mates

Is always talking; never allows

anyone else to speak

Usually doesmost of the

talking; rarely allows others

to speak

Talks good; but never

show interest in listening

others

Listens, but sometimes

talk too much

Listens and speaks a fair

amount

2

Average / Total marks=(4+5+3+2)/4=14/4=3.5=4

Note: This is only an example. Appropriate rubrics/criteria may be devised by the concerned faculty (Course Coordinator) for assessing the given activity

Page 88: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVSemesterCommercialPractice Page8

MODEL QUESTION PAPER- Semester Diploma Examination

Course Title: PROFESSIONAL PRACTICES

Time: 3 Hours] [Max Marks: 50

1. Write brief note on information searched and data collected activity 10marks

2. Give brief explanation about knowledge acquired by you during

the guest lecture 10 marks

3. Write the conclusion of the topic given for the group discussion 10 marks

4. Write brief note on individual assignment performed and

information gathered and data collected activity 10marks

5. Write the sequence of processing followed in the industry/work shop

You have visited 10 marks

Note: The marks should be awarded on the basis of Reports/Documents submitted by the

student

Page 89: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DirectorateofTechnicalEducation KarnatakaState15CP57P Page1

CP V

Course Title: Tally Accounting Package

Credits (L:T:P) : 0:2:4 Total Contact Hours: 78 Course Code: 15CP57P

Type of Course: Lectures, Practice and Self Study

Credit :03 Core/ Elective: Core

Prerequisite: Knowledge of Basic Computer Skills and Basic Accounting Skills

COURSE OBJECTIVESThe students shall be able to:

1. Understand the usage of tally as Accounting and Inventory Package2. Create Ledgers Accounts3. Make Voucher Entries in the Books of Accounts. 4. Understand the Inventory Management.5. Display the Reports.6. Take print outs.

Course outcomesAt the end of the course, the students will be able to:

CO1 Understand the Basic Concepts of AccountingCO2 Understand the fundamental of Tally Accounting PackageCO3 Create Accounting MastersCO4 Create Inventory MastersCO5 Pass Voucher EntriesCO6 Generate Various Reports & Pay roll

COURSE CONTENTSContents No. of

HoursUnit 1: BASICS OF ACCOUNTING :Introduction - Accounting Principles, Concepts and Conventions - Double Entry System

of Book keeping- Types of Accounts - Real Accounts- Personal Accounts- Nominal Accounts - Rules of Accounting - Mode of Accounting - Financial Statements - Trading Account- Profit & Loss Account & Balance Sheet - Transactions - Recording Transactions

6 Hrs.

Unit 2: FUNDAMENTALS OF TALLY: Introduction - Salient Features of Tally-Technological Advantages. - Getting Functional with Tally.ERP 9 - Start up, Mouse / Keyboard Conventions, Switching between Screen Areas, Quitting Tally - Setting up of Company in - Create a Company, Select a Company, Alter a Company, Shut a Company -F11: Company Features - F1:Accounting Features, F2: Inventory Features, F3: Statutory &Taxation, F4:Tally.NET Features, F6: Add-On Features - F12: Configurations - General Configuration, Numeric Symbols, Accts/Inventory Info. Configuration, Voucher Entry Configuration, Invoice /Orders Entry Configuration, Payroll Configuration, Banking Configuration, Printing Configuration, E-Mailing Configuration, Data Configuration, TDL Configuration, Advanced Configuration, Licensing Configuration –Practice Exercises

9 Hrs

Page 90: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DirectorateofTechnicalEducation KarnatakaState15CP57P Page2

Unit 3 :CREATE ACCOUNTING MASTERS: Chart of Accounts - Pre-defined Groups of Accounts. - Groups - Creating Single Group, Creating Multiple Groups, Displaying Group, Altering Group. - Ledgers - Creating Single Ledger, Creating Multiple Ledgers, Displaying Ledger, Altering Ledger- Practice Exercises.

9 hrs

Unit 4: CREATING INVENTORY MASTERSStock Groups - Creating Single Stock Group, Creating Multiple Stock Groups, Displaying Stock Groups, Altering Stock Groups - Stock Categories - Creating Single stock Category, Creating Multiple Stock Categories, Displaying Stock Category, Altering Stock Category - Units of Measure - Simple Units, Compound Units, Creating Simple Units, Creating Compound Units, Displaying Units of Measure, Deleting Units of Measure - Godowns - Creating Single Godown, Creating Multiple Godowns, Displaying Godowns, Altering Godowns - Stock Items - Creating Single Stock Item, Creating Multiple Stock Items, Displaying Stock items, Altering Stock items - Voucher Types -Predefined Vouchers in - Creating Voucher Type, Displaying Voucher Type, Altering Voucher Types - Walkthrough for creating Inventory Masters - Practice Exercises

24 hrs

Unit 5: VOUCHER ENTRY:Accounting Vouchers - Contra Voucher(F4), Payment Voucher(F5), Receipt Voucher (F6), Journal Voucher(F7), Purchase Voucher (F9), Sales Voucher (F8), Credit Note Voucher(Ctrl+F8), Debit Note Voucher (Ctrl+F9), Reversing Journal Voucher (F10), Memo Voucher (Ctrl+F10), Optional Vouchers, Post –Dated Vouchers - Walkthrough for recording Accounting -Inventory Vouchers - Purchase Order, Sales Order, Rejections Out, Rejection In, Stock Journal, Delivery Note, Receipt Note, Physical Stock Voucher-Walkthrough for recording Inventory Vouchers - Invoicing - Practice Exercises

24hrs

Unit 6: GENERATING REPORTS:Financial Statements- Accounting Books & Reports - Inventory Books & Reports –Configuring Pay roll-Generate Payroll with necessary data.Practice Exercises

6 hrs

Internal AssessmentTotal 78

SCHEME OF EVALUATION:

1. One Question on Accounts with Inventory 30 Marks2. Viva 10 Marks3. Generating various reports 05 Marks4. Record 05 Mark5. TOTAL 50 Marks

Lab Requirements:∑ Computers (as per the Batch requirement)∑ Tally ERP 9.2 Accounting Software

Page 91: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DirectorateofTechnicalEducation KarnatakaState15CP57P Page3

TEACHING AND EXAMINATION PROCEDUREContact Hours: 06 hours per week Semester Duration: 13 weeks

Subject

DurationExamination

Valuation Marks

Hours per

week

Total Hours per Semester

Internal Assessment

2 IA + Assignment

Board Exam

TotalMinimum for pass

Board Exam

duration

Tally Accounting Package

06 78 20 + 5 = 25 50 75 25+10=35 03 Hours

Course Assessment and Evaluation:What To

WhomFrequency Max Marks Course

OutcomesPractical Evidence Collected

CIE-

CONTINOUS

INTERNAL EVALUATI

ON

I A Tests

Students

Two IA tests (Average marks of two IA tests are considered)

10 Blue Books1 to 6

Class room Assignments

Class room Assignments

05Log Of Activity

1 &6Record 10Total 25

SEE-SEMESTER

END EXAMINATIO

N

End Exam

End Of the Course

50 Answer Scripts1 to 6

Student Feedback on course

Students

Middle Of The Course

Feed Back Forms

End Of Course Survey End Of The Course

Questionnaire

*CIE – Continuous Internal Evaluation *SEE – Semester End ExaminationNote:

1. I.A. test shall be conducted as per SEE scheme of valuation. However obtained marks shall be reduced to 10 marks. Average marks of two tests shall be rounded off to the next higher digit.

2. Rubrics to be devised appropriately by the concerned faculty to assess Student activities.

Page 92: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DirectorateofTechnicalEducationKarnatakaState15CP58P Page1

Government of KarnatakaDepartment of Technical Education

Board of Technical Examinations, Bangalore

Prerequisites: Application learned concepts form the previous semester studied courses.

Course Objectives:

1. Learn the objective of this project is to provide opportunity for the students to implement their skills acquired in the previous semesters to practical problems/problems faced by industry/development of new facilities

2. Make the students come up with innovative/ new ideas in his area of interest. 3. Identify, analyze and develop strategy to solve any functional issues.4. Enhance students’ appreciation of the values of social responsibility, legal and ethical

principles, through the analysis and discussion of relevant articles and real time projectsCourse outcomeOn successful completion of the course, the students will be able to:

Course OutcomeCL Linked

POAllotted

hours

CO1Get an idea and confidence in designing, analysing and executing the project.

Analysis/creation 1 to 10

3hrs/Week

CO2

Apply the knowledge of latest trends in manufacturing/Serviceand Relate their ideas while executing the project

Analysis/creation 1 to 10

CO3 Have complete understanding of Executing the project

Analysis/creation 1 to 10

CO4Prepare documents in team and enhance his written and oral communication presentations.

Analysis/creation 1 to 10

CO5

Develop individual confidence to handle various assignmentsand expose themselves to acquire life skills to meet societal challenges

Analysis/creation 1 to 10

TOTAL

39 Hours

Course Title: PROJECT WORK-I (Commercial Practice)

Scheme (L:T:P) : 0:1:2 Total Contact Hours: 39Course Code:

15CP58P

Type of Course:Practice

Credit :-Core/ Elective:

Practice

CIE- 25 Marks

Page 93: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DirectorateofTechnicalEducationKarnatakaState15CP58P Page2

MAPPING COURSE OUTCOMES WITH PROGRAM OUTCOMES

Course

Programme OutcomePO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10

PROJECT WORK 1 3 3 3 3 3 3 3 3 3 3

Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed.Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO.If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3 If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2 If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1 If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.

1. PROJECT WORK-I: 39 HRS

A. INTRODUCTION

The objective of the project work is to enable the students in convenient groups of minimum of 5 members on a project involving theoretical and Analytical studies related to the branch of study. Every project work shall have a guide who is the member of the faculty of the institution. Three periods per week shall be allotted in the time table and this time shall be utilized by the students to receive the directions from the guide, on library reading, computer analysis or field work as assigned by the guide and also to present in periodical seminars on the progress made in the project.

C. Industrial visit

Students are required to undergo an industrial visit for period of at least 3(Three) working days, in V semester only. After completion of their visit the reports should be prepared. Each Student should write the report independently in view of his own observation in industry. All days for the visit should be accounted for clearly giving attendance particulars. The concern accompanying staff is to check student presence and access progress periodically

D.Industrial report

Students are required to submit a comprehensive report on factory/Office visit with details of the organization where the training was undergone. The comprehensive report should focus on study of plant/ product /process/ along with intensive in-depth study on anyone of the topics such as processes, methods, tooling, plant layout and equipment, highlighting aspects of quality, productivity of the system. Any data, Forms, procedures etc should be incorporated with the consent of the Organization. The comprehensive report should be submitted for the end exam for evaluation

E. Thrust areas identified for Project work

Page 94: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DirectorateofTechnicalEducationKarnatakaState15CP58P Page3

Project guide/ Students are given the liberty to select the Topic for Project of their Interest relevant to the Course.Each student may be assigned any one of the following types of Suggested project/thesis work:

According to the local needs, the following major projects are suggested:

1. About any Trading or Manufacturing or Service organisation2. A study report on a product and its performance in the Market

(students are given liberty to choose product of their choice)3. A study report on a Service and its performance in the Market

( students are given liberty to choose Service of their choice)4. A study report on Functioning of a Small/Medium Scale Industry5. A study report on Marketing of Consumer products / Automobiles6. A study report on Availability of Business finance.7. A study report on Agricultural Marketing.8. A report on setting up of a proprietary concern/Partnership.9. A report on Employee morale and Job satisfaction in an Industry.10. A report on Employee Welfare measures in an Industry.11. A report on Training needs and facilities in an Organisation.12. A report on R & D needs and facilities in an a Manufacturing organisation.

F. Course Assessment and Evaluation Scheme for Project work

What To whom

When/Where(Frequency in the course)

Max Marks

Evidence collected

Course outcomes

At the end of 5 semester)

25

1. Project Synopsis.2. Plan & Schedule3. Industrial visit report

CO1, CO2, CO3,CO4,CO5

SEEEnd Exam

Student Feedback on

courseMiddle of the course Feedback forms

CO1Delivery of course

End of Course Survey

End of the course Questionnaires

CO1 to CO5Effectiveness of Delivery of instructions & Assessment Methods

*CIE – Continuous Internal Evaluation *SEE – Semester End Examination

Page 95: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DirectorateofTechnicalEducationKarnatakaState15CP58P Page4

CIE ASSESSMENT FOR FIRST REVIEW( V Semester)

1. Project identification 05 mark

2. Project synopsis 10 mark

3. Industrial visit & Report 10mark

25 Marks

Page 96: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page1

Government of KarnatakaDepartment of Technical Education

Board of Technical Examinations, Bangalore

Prerequisites: Knowledge of Accounting Concepts-Business and Economics Concepts.

Course Objectives:

The students shall be able to:1. Understand the Basic concepts Cost Accounting 2. Prepare Cost Sheet-Quotations and Tenders.3. Calculate Wages under different labour remuneration system4. Apportion Cost of Service department to Production department5. Reconcile Profit as per Cost books and Financial Books

Course outcomesOn successful completion of the course the student will be able to

Course OutcomeCL Linked

POTeaching

Hrs

CO1 Understand the Basic concepts Cost Accounting R/U/A 1 to 10 06

CO2Determine Selling price/ Price to be quoted and Profits by preparing Cost Sheet-Tenders & Quotations.

R/U/A 1 to 10 10

CO3 Calculate Stock levels – and Pricing of Material Issues-Prepare Stock ledgers.

R/U/A 1 to 10 10

CO4 Calculate Earnings of Employees and Labour Turnover ratio

R/U/A 1 to 10 10

CO5Allocate overheads to Production departments and apportion the service department overheads to Production departments.

R/U/A 1 to 10 10

CO6 Reconcile Cost profit with Financial Profit R/U/A 1 to 10 06

COURSE-PO ATTAINMENT MATRIX

Course Programme Outcomes

1 2 3 4 5 6 7 8 9 10

Elements of Cost Accounting

3 3 3 3 3 3 3 3 3 3

Course Title: Elements of Cost Accounting

Scheme (L:T:P) : 4:0:0 Total Contact Hours: 52Course Code:

15CP61T

Type of Course: Lectures, Self Study & Quiz

Credit :04Core/ Elective:

Core

CIE- 25 Marks SEE- 100 Marks

Page 97: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page2

COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE Legend: R; Remember, U: Understand A: Application

Unit

No

Unit name Hour Questions to be set for

SEE

MarksWeightage

Weightage

(%)

R U A

1INTRODUCTION AND OVERVIEW OF COST ACCOUNTING

06 05 05 - 10 10

2CONCEPT OF COST AND IT’S ASCERTAINMENT

10 05 10 15 30 20

3 MATERIAL COST 10 05 10 15 30 20

4 LABOUR COST 10 05 10 15 30 20

5 OVERHEAD COST 10 05 10 15 30 20

6RECONCILIATION OF COST AND FINANCIAL ACCOUNTS

06 05 05 10 20 10

52 25 30 100 150 100

COURSE CONTENTS

Unit Major TopicsHours

Allotted

1 INTRODUCTION AND OVERVIEW OF COST ACCOUNTING 06

2 CONCEPT OF COST AND IT’S ASCERTAINMENT 10

3 MATERIAL COST 10

4 LABOUR COST 10

5 OVERHEAD COST 10

6 RECONCILIATION OF COST AND FINANCIAL ACCOUNTS 06

Total 52

Page 98: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page3

Details of Course Content

Unit 1: INTRODUCTION AND OVERVIEW OF COST ACCOUNTING:

Meaning – Objectives – Advantages – Limitations of Cost Accounting – Cost Accounting versus Financial Accounting– Essentials of a Good Costing System – Installation of Costing System.

Unit 2 : CONCEPT OF COST AND IT’S ASCERTAINMENT:

Meaning of Cost – Elements of Cost – Non-Cost Expenses – Meaning of Cost Sheet – Purposes of Cost Sheet – Specimen/Format of Cost Sheet – Simple Problems on Preparation of Cost Sheet –Meaning of Tenders or Quotations – Details to be analyzed in the Preparation of Tenders or Quotations – Estimation of Different Elements of Cost – Development of Estimated Costs by giving due regard to likely changes in Costs – Simple Problems on Preparations of Tenders or Quotations.

Unit 3 : MATERIAL COST:

Meaning of Inventory – Need for Material Inventory Control – Techniques used in Inventory Control – Simple Problems on calculation of Stock Levels (Maximum Stock Level, Minimum Stock Level, Re-order Level(Ordering Level), Average Stock Level, Danger Level) – Economic Order Quantity (EOQ) – Pricing of Material Issues – Methods of Pricing of Material Issues – Problems on Pricing of Material Issues under First In First Out (FIFO), Last In First Out (LIFO), Base Stock Method, Simple Average Method and Weighted Average Methods only.

Unit 4 : LABOUR COST:

Direct and Indirect Methods of Remunerating the Labour – Problems on Calculation of the Earnings of Workers under Time Wage System, Piece Wage System, Bonus Systems (Halsey Premium Plan, Rowan Premium Plan, Taylor’s Differential Piece Rate System only) – Meaning of Labour Turnover – Methods of Measurement of Labour Turnover – Problems on Calculation of Labour Turnover and Labour Turnover Rate under Separation Method, Replacement Method and Flux Method only.

Unit 5: OVERHEAD COST:

Meaning of Allocation and Apportionment of Cost –Primary distribution and Secondary distribution- Simple Problems on Apportionment of Service Department Costs to Production Departments under Repeated Distribution Method and Simultaneous Equation Method only .

Unit 6: RECONCILIATION OF COST AND FINANCIAL ACCOUNTS:

Need for Reconciliation – Reasons for Disagreement of Balances as Shown by Cost and Financial Accounts – Method of Reconciliation of Profits as Shown by Cost and Financial Accounts i.e., Statement Form and Account Form – Simple Problems on Preparation Statement Form Only.

RESOURCES :BOOKS FOR REFERECE:∑ Cost Accounting-1 by Dr. BB Kalatippi & Team∑ Cost Accounting by MN Arora∑ Fundamentals of Cost Accounting by : William N Lanen & Team Publisher-TATA

McGRAWhill∑ Cost Accounting by Jain & Narang

Page 99: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page4

SUGGESTED STUDENT ACTIVITIES:

1. Draft the Specimen of a Cost sheet showing different Item of Cost.2. Draw the chart showing Element wise classification of cost3. Draw the Specimen of a Bin Card4. Draw the Specimen of a Stores ledger5. Draw the Specimen of a Purchase order.6. Write the Formula for Calculating Labour Turnover ratio under

Separate/Flux/Replacement Method7. Draft the specimen of a Material Indent.8. Draw the Specimen of Goods Received note.9. Draw the Specimen of Material Requisition note.10. Draw the Specimen of a Material Inspection note.

Course Assessment and Evaluation:What To Whom Frequency Max Marks Course

OutcomesTheory Evidence

Collected

CIE

-continuous internal

evaluation

I A Tests

Students

Three IA tests (Average marks of Three IA tests are considered).

20 Blue Books1 to 6

Class room Assignments

Class room Assignments

05

Log Of Activity 1to6

Total 25

See -semester end examination

End Exam

End Of the Course

100 Answer Scripts

1 to 6

Student Feedback on course

Students

Middle Of The Course

Feed Back Forms

End Of Course Survey End Of The Course

Questionnaire

*CIE – Continuous Internal Evaluation *SEE – Semester End Examination

Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded off to the next higher digit.Note to IA verifier: The following documents to be verified by CIE verifier at the end of semester

1. Blue books ( 20 marks)2. Student suggested activities report for 5 marks evaluated through appropriate rubrics.3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment

Methods.

Page 100: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page5

Questions for CIE and SEE will be designed to evaluate the various educational components such as:

1. Remembering and Understanding : 15 % weightage 2. Applying the knowledge acquired from the course : 30 % weightage 3. Analysis : 35 % weightage 4. Evaluation : 10 % weightage 5. Creating new knowledge : 10 % weightage

Example only: MODEL OF RUBRICS / CRITERIA FOR ASSESSING STUDENT ACTIVITY-

Page 101: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page6

Note: 5 marks choice should be given to each CO

MODEL QP FOR CIE(TESTS)

Test/Date and Time Semester/year Course/Course Code Max Marks

Ex: I test/6 th week of Sem 10-11 Am

VI SEM Elements of Cost Accounting 20

Year: 2016-17 Course code: 15CP51T

Name of Course coordinator : Units:1,2 Co: 1,2

Note: Answer all questions

Question no Question CL CO PO

1 (According to unit and CO1) R 1

2 (According to unit and CO1) A 1

3 (According to unit and CO2) A 2

4 (According to unit and CO2) U 2

Page 102: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page7

15CP61T

Model Question paper

ELEMENTS OF COST ACCOUNTING

Duration: 3 hours Max.Marks – 100

Part-A

Answer any six questions: 6X5=30

1. Explain the Objectives of Cost Accounting. 2. Describe the limitations of Cost Accounting.3. Briefly explain the various Elements of Cost. 4. Calculate the Cost of Raw Materials consumed / used from the given details:

(a) Opening cost of Raw material Rs.48,000(b) Purchase of Raw materials during the year Rs.2,40,000(c) Freight, carriage paid on purchase of Materials Rs.4,000(d) Defective Materials returned to suppliers Rs.6,800(e) Closing stock of Raw Materials Rs.1,60,000(f) Materials sold (costing Rs.4,000) Rs.4,800

5. List out the functions of Stores Department.6. Calculate the Maximum Stock level , Minimum Stock level from the following data:

Re Order Quantity: 1200 UnitsRe Order Period: 4-6 weeksMaximum Consumption: 300 Units per weekMinimum Consumption: 200 Units per week

7. Distinguish between Time Rate System and Piece Rate System of Wage Payment. 8. Mr. Chandru completes his job in 15 hours for which Time Allotted is 20 hours. His

Hourly Rate of pay is Rs. 20. Calculate the wages of the worker under the following Methods:(a) Halsey Premium Plan (b) Rowan Premium Plan

9. Write the need for preparation of Reconciliation statement.

Part-B

Answer any four questions & each question carries Ten marks: 4X10=40

10. Distinguish between Cost Accounting and Financial accounting.11. A manufacturing company manufacturers Magic Toys and its costing data and selling

price for the half yearly ending 30th June 2016 were as follows:(a) Raw materials consumed Rs.60,000(b) Direct labour 1,000 hours at Rs.30 per hour(c) Labour Hour rate of overhead Rs.10 per hour(d) Administration Overheads: 20% on Works Cost(e) Selling cost Rs.2 per magic toy

Page 103: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page8

(f) No. of magic toys produced: 15,000 Nos (g) No. of magic toys sold 14,000 No’s at Rs.15 each.Prepare statement of cost and profit

12. The following information related to the consumption of chemical for a month of 4 weeks in shilpa industry:Maximum usage – 200 kgs.Minimum usage – 160 kgsReorder quantity – 200 kgsDelivery period – 1-3 weeksCalculate various levels of stocks.

13. In an engineering works the standard time for a job is 16hrs and basic wage is Re 1 hr. A bonus scheme instituted so that the worker is to receive his normal rate for hours actually worked and for the hours saved under rowan’s plan. Calculate the wages andeffective rate of earning per hour. If job is completed

I. In 10 hoursII. In 14 hours

14. Discuss the reason for difference in profit or loss between Cost accounting and financial accounting.

15. Explain the concept of ‘Apportionment of Overheads ‘and list out the various bases of Apportionment of Overheads with examples.

Part –C

Answer any two questions: 2X15=30

16. The following is the summary of receipts and issues of a material in factory for the month of February 2015.1-2-15 Balance of 5000 kg at Rs 25 per kg.3-2-15 issued on (job number 300) – 700 kgs4-2-15 issued on (job number 301) – 1000 kgs10-2-15 received from supplier 2000 kgs at 24.50 per kg12-2-15 issued on (job number 302) – 800 kgs.14-2-15 returned surplus material from job number 300 – 150 kgs16-2-15 issued on job number 303 – 1800 kgs.20-2-15 received from supplier 2400 kgs at 24.75 per kg24-2-15 issued on job number 304 – 3040 kgs25-2-15 received from supplier 3200 kgs at 24.50 per kg26-2-15 issued on job number 305-1120 kgs27-2-15 returned 120 kg of defective material to the vendor from the supplies on 20-2

28-2-15 received from supplier 100 kg at Rs25 per kgs

Page 104: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page9

The store verifier of the factory noted that on 15-2-15 there was a shortage of 50 kg and another 80 kgs on 27-2-15 Issues to be priced on the principal of LIFO. Prepare stores ledger from the above transaction.

17. The popular company Ltd. has 3 production dept. A, B, C and 1 service department D. The actual costs for a period are as follows:Rent and rates Rs

10000Supervision Rs 10000

Repairs to plants 6000 Fire insurance on stock 5000Depreciation of plant 4500 Power 9000Employees liability for insurance

1500 Lighting 1200

The following information is available in respect of four departments.Dept. A Dept. B Dept. C Dept. D

Area occupied (sq mts) 1500 1100 900 500Number of employees 20 15 10 5Direct wages 60000 40000 30000 20000Value of plant 24000 18000 12000 6000Value of stock 15000 9000 6000 -HP of plant 24 18 12 6

Apportion the costs to the various departments on the most equitable basis. Find out the overhead recovery rates for each of the production department assuming that over heads are recovered as a percentage of direct wages. Allocate service department D’s costs to production department in the ratio of 1:1:3.

18. From the following figures, prepare a Reconciliation Statement of Cost and Financial Accounts:

PARTICULARS Rs.

Net Profit as Per Financial Accounting Books 63,780Net Profit as Per Cost Accounting Books 66,760Factory Overhead Under-recovered in Cost Accounting Books 5,700Administration Overhead Recovered in Excess 4,250Depreciation Charged in Financial Accounting Books 3,660Depreciation Recovered in Cost Accounting Books 3,950Interest Received but not included in Cost Accounting Books 450Income-tax provided in Financial Accounting Books 600Bank Interest Credited in Financial Accounting Books 230Stores Adjustment (Credited in Financial Accounting Books) 420Depreciation of Stock charged in Financial Accounting Books 860Dividend Appeared in Financial Accounting Books 1,200Loss due to theft and pilferage provided only in Financial Accounting Books

260

Page 105: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page10

MODEL QUESTION BANK

Part-A 5marks questions

1. Explain the Objectives of Cost Accounting. 2. Explain the Advantages of Cost Accounting. 3. Distinguish between Cost Accounting and Financial accounting.4. Write a note on the installation of Cost Accounting system. 5. Describe the limitations of Cost Accounting. 6. Briefly explain various Elements of Cost. 7. Calculate the Cost of Raw Materials consumed / used from the given details:

(g) Opening cost of Raw material Rs.48,000(h) Purchase of Raw materials during the year Rs.2,40,000(i) Freight, carriage paid on purchase of Materials Rs.4,000(j) Defective Materials returned to suppliers Rs.6,800(k) Closing stock of Raw Materials Rs.1,60,000(l) Materials sold (costing Rs.4,000) Rs.4,800

8. From the following particulars, prepare a Statement of cost for the given period:

Cost of Raw Materials used Rs. 80,000Direct labour Rs. 50,000Machine Hours Worked 10000 HoursMachine Hour Rate Rs. 2 per HourOffice on Cost 20% on Works CostSelling & Distribution Overheads Rs. 2 per unit SoldOutput 10000 UnitsUnits Sold 9000 UnitsSelling Price Rs. 25 per unit

9. Explain the functions of stores department.10. List the factors affecting maximum stock level.11. Calculate the maximum stock level , minimum stock level from the following data:

Re order quantity 1200 unitsRe order period 4-6 weeksMaximum consumption 300 units per weekMinimum consumption 200 units per weekNormal consumption 225 units per week

12. From the following information prepare a stores ledger account by adopting the Base Stock Method of issue and ascertain the value of Closing Stock under FIFO method. Base Stock 200 Units:

2015 Sept 1: Opening Stock 500 units at Rs. 20 each

4: Purchased 400 units at Rs. 21 each

Page 106: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page11

6: Issued 600 units8: Purchased 800 units @ Rs. 24 each9: Issued 900 units

13. Explain the time wage and piece wage system 5 marks14. In an engineering works the standard time for a job is 16hrs and basic wage is Re 1 hr.

A bonus scheme instituted so that the worker is to receive his normal rate for hours actually worked and for the hours saved under rowan’s plan. Calculate the wages and effective rate of earning per hour. If job is completed III. In 10 hoursIV. In 14 hours

15. Distinguish between Time Rate System and Piece Rate System of Wage Payment.

16. Mr. Chandru completes his job in 15 hours for which time allotted is 20 hours. His hourly rate of pay is Rs. 20. Calculate the wages of the worker under

(a) Halsey Premium Plan (b) Rowan Premium Plan

17. An industry requires 1,500 units of an item per month, each costing Rs. 27. The cost per order is Rs. 150 and the inventory carrying charges work out to 20 per cent of the Average Inventory. Find out the Economic Order Quantity.

18. From the following particulars supplied by the Personnel Department of a Firm, Calculate the Labour Turnover by using Separation Method, Replacement Method and Flux Method.

* Total Number of Employees at the Beginning of the September 2015: 2010* Number of Employees who are recruited during the September 2015: 30* Number of Employees who left during the September 2015 : 50* Total Number of Employees at the end of September 2015: 1990

Part-B 10 marks questions:

19. A manufacturing company manufacturers Magic Toys and its costing data and selling price for the half yearly ending 30th June 2016 were as follows:(h) Raw materials consumed Rs.60,000(i) Direct labour 1,000 hours at Rs.30 per hour(j) Labour Hour rate of overhead Rs.10 per hour(k) Administration Overheads: 20% on Works Cost(l) Selling cost Rs.2 per magic toy(m)No. Of magic toys produced: 15,000 Nos (n) No. Of magic toys sold 14,000 No’s at Rs.15 each.

Prepare statement of cost and profit.

Page 107: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page12

20. From the following particulars, prepare a Cost Sheet for the given period:

Purchase of Raw Materials Rs. 2, 95,000Direct Wages Rs. 1, 98,000Administrative Overheads Rs. 1, 05,000Factory Overheads Rs. 1, 09,300Selling & Distribution Overheads Rs. 88,750Carriage on Purchase of Raw Materials. Rs. 4,500Profit Rs. 1, 08,000

The Company wants to send a Tender for a Plant. The Costing Department estimates that the Material required would cost Rs. 50,000 and the Wages to workmen would cost. What would be the Price to be quoted for a Plant, if the Company intends to earn 20% profit on Selling Price, assuming that Factory Overheads have gone up by 12%, Selling and Distribution Overheads gone up by 5%.

The Company recovers Factory Overheads as percentage of Direct Wages, Administrative Overheads as a percentage of Works Cost and Selling and Distribution Overheads as a percentage of Works Cost.

21. Compute EOQ and no. Of orders per annum to be placed from the following information.Annual demand 5000 unitsUnit price Rs 20Order cost Rs 16Storage rate 2% p.aInterest rate 12% p.aObsolescence rate 6% p.a

22. Show the following in stores ledger account on FIFO pricing methodDate Particulars Units Rate (Rs)1-1-2015 Opening balance 100 384-1-2015 Purchases 800 4015-1-2015 Purchases 500 4216-1-2015 Issues 600 -21-1-2015 Purchases 800 4622-1-2015 Issues 1200 -24-1-2015 Purchases 1400 4425-1-2015 Returns to stores issued on 16-1-2015 50 -27-1-2015 Issues 50 -31-1-2015 Issues 450 -On 20th January 2015 stock verification revealed a shortage of 20 units.

Page 108: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page13

23. The following information related to the consumption of chemical for a month of 4 weeks in shilpa industry:Maximum usage – 200 kgs.Minimum usage – 160 kgsReorder quantity – 200 kgsDelivery period – 1-3 weeksCalculate various levels of stocks.

24. The following is the Summary of the Receipts and Issues of Materials in a Factory during the Month of September 2015:

1st September Opening Balance of Materials 400 units at Rs. 25 per unit. 3rd September issued 60 units. 4th September issued 100 units.6th September issued 80 units. 10th September received from Supplier 300 units at Rs. 24.50 per unit. 12th September returned to Stores 25 units at Rs. 24.75 per unit. 16th September issued 120 units. 20th September issued 300 units. 25th September received from Supplier 320 units at Rs. 24.50 per unit. 26th September issued 120 units.27th September returned to Stores 15 units at Rs. 24.50 per unit. 28th September received from Supplier 150 units at Rs. 25 per unit.

The Store verifier of the Factory noted that on 14th September, he had found a Shortage of 15 units. Write out the complete Stores Ledger Account using FIFO Method in the Prescribed Format.

25. A Worker completed a job in 15 hours for which time allotted is 20 hours. His hourly rate of pay is Rs.20. Calculate the Total earnings of the worker under:

a) Time Rate System b) Piece Rate System c) Halsey Premium Plan d) Rowan Premium Plan d) Taylor’s Differential Piece Rate Plan (assume any other data as may be required)

26. From the following figures, prepare a Reconciliation Statement of Cost and Financial Accounts:

PARTICULARS Rs.

Net Profit as Per Financial Accounting Books 63,780Net Profit as Per Cost Accounting Books 66,760Factory Overhead Under-recovered in Cost Accounting Books 5,700Administration Overhead Recovered in Excess 4,250Depreciation Charged in Financial Accounting Books 3,660Depreciation Recovered in Cost Accounting Books 3,950Interest Received but not included in Cost Accounting Books 450Income-tax provided in Financial Accounting Books 600Bank Interest Credited in Financial Accounting Books 230Stores Adjustment (Credited in Financial Accounting Books) 420

Page 109: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page14

Depreciation of Stock charged in Financial Accounting Books 860Dividend Appeared in Financial Accounting Books 1,200Loss due to theft and pilferage provided only in Financial Accounting Books

260

27. Discuss the reason for difference in profit or loss between Cost accounting and Financial accounting.

28. List the needs of Reconciliation statement.29. Define Reconciliation. Explain the procedure for its preparation.30. The net profit of Singh ltd. Appeared at Rs 51600/- has per financial records for the

year ended 31-12-2015. The cost books however showed a net profit of Rs 69120/-for the same period. A careful scurinity of the figures from both the sets of accounts revealed the following facts:

Amounts (Rs)

Income tax provided in financial books 16000Bank interest (credit) in financial books 200Works over head under absorbed 1240Depreciation charged in financial books 4480Depreciation absorbed in cost books 4800Administrative over heads over charged 680Loss charged only in financial books 2240Interest on investment not included in cost books 3200Stores adjustments (credit) in financial books 190Loss of stocks charged in financial books 2630Prepare a reconciliation statement.

Part-C 15 Marks questions:

1. Prepare the Cost Sheet of M/s. Murthy Industries for the year ending 31st December 2015. (a) Raw materials as on 01-01-2015 Rs.20,000(b) Raw materials as on 31-12-2015 Rs.15,000(c) Purchase of materials during 2015 Rs.1,60,000(d) Freight, Octroi Duty paid on purchases of materials Rs 5000(e) Freight, Octroi Duty paid on sales Rs 10000(f) Direct wages Rs 30000(g) Power Rs 10000(h) Rent , rates and taxes (factory) Rs 8000(i) Salary to office staff Rs 8000(j) Printing and stationery Rs 4000(k) Work- In- Progress as on 1-1-2015 Rs 15000(l) Work- In- Progress as on 31-12-2015 Rs 5000(m)Salaries to sales men Rs 8000

Page 110: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page15

(n) Publicity expenses Rs 15000(o) Commission to sales men Rs 12000(p) Sale of scrap Rs 3000(q) Interest paid Rs 12000(r) Sales Rs 300000

2. Following particulars have been extracted from the Costing Books of M/S. bahubali Industries for the year ending 31-12-2015 :Stocks as on 1-1-2015:Raw materials Rs 8000Work- In- Progress Rs 1920Finished goods (800 units) Ra 6400Purchase of raw materials during 2015 Rs 48000 (Rs. 8 per unit)Productive wages Rs 40000Works on cost Rs 16800Stocks as on 31-12-2015:Raw materials (1100 units) Rs ?Work- In- Progress Rs 6400Finished goods (1600 units) Rs ?Sale of finished goods Rs. 120000Selling expenses 40 paise for every unit of sale.Total production during the year 2015 Rs 12800.Prepare statement of cost showing profit or loss.

3. From the following data prepare cost statement pruthvi stove manufacturing company for the year 2015Stock of material on 1-1-2015 Rs 70000Stock of material on 31-12-2015 Rs 9800Purchase of material Rs 105000Factory wages Rs 190000Factory expenses Rs 35000Establishment expenses Rs 20000Finished stock in hand on 1-1-2015 nilFinished stock in hand on 31-12-2015 Rs 70000Sales Rs 378000The number of stove manufacturer during the year 2015 was 4000. The company wants to quote for a contract supply of 1000 electric stove during the year 2016. The stoves to be quote or off uniform quality and make and or similar to those manufactured during the previous year. The cost of material as increased by 15% and cost of factory wages by 10%.

Page 111: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page16

Prepare a statement showing the price to be quoted to give the same percentage of net profit on turnover as was realised during the year 2015. Assuming that the cost per unit over head charges will be the same as in the previous year.

4. The following is the summary of receipts and issues of a material in factory for the month of feb 2015.1-2-2015 balance of 5000 kg at Rs 25 per kg.3-2 issued on (job number 300) – 700 kgs4-2 issued on ( job number 301) – 1000 kgs10-2 received from supplier 2000 kgs at 24.50 per kg12-2 issued on (job number 302) – 800 kgs14-2 returned surplus material from job number 300 – 150 kgs16-2 issued on job number 303 – 1800 kgs20-2 received from supplier 2400 kgs at 24.75 per kg24-2 issued on job number 304 – 3040 kgs25-2 received from supplier 3200 kgs at 24.50 per kg26-2 issued on job number 305-1120 kgs27-2 returned 120 kg of defective material to the vendor from the supplies on 20-2 28-2 received from supplier 100 kg at Rs25 per kgsThe store verifier of the factory noted that on feb 15th their was a shortage of 50 kg and another 80 kgs on 27-2Issues to be priced on the principal of LIFO. Prepare stores ledger from the above transaction.

5. Prakash Enterprises Manufactures a Special Product “VED”. The following particulars were collected for the Current Year:

a) Monthly Demand of VED: 1,000 units.b) Cost of Placing an Order: Rs. 100.c) Annual Carrying Cost per unit: Rs. 15.d) Normal usage: 50 units per week. e) Minimum usage: 25 units per week. f) Maximum usage: 75 units per week. g) Reorder period: 4 to 6 weeks.h) Emergency Supply Time: 3 weeks.

From the above, you are required to compute the following:

∑ Reorder Quantity∑ Reorder Level∑ Minimum Stock Level ∑ Maximum Stock Level and

Page 112: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page17

∑ Average Stock Level. ∑ Danger Level

6. The popular ltd. Has 3 production dept. A, B, C and 1 service department D. The actual costs for a period are as follows:Rent and rates Rs

10000Supervision Rs 10000

Repairs to plants 6000 Fire insurance on stock 5000Depreciation of plant 4500 Power 9000Employees liability for insurance

1500 Lighting 1200

The following information is available in respect of four departments.Dept. A Dept. B Dept. C Dept. D

Area occupied (sq mts) 1500 1100 900 500Number of employees 20 15 10 5Direct wages 60000 40000 30000 20000Value of plant 24000 18000 12000 6000Value of stock 15000 9000 6000 -HP of plant 24 18 12 6

Apportion the costs to the various departments on the most equitable basis. Find out the overhead recovery rates for each of the production department assuming that over heads are recovered as a percentage of direct wages. Allocate service department D’s costs to production department in the ratio of 1:1:3.

7. A Factory has three Production Departments and two Service Departments. The Overhead Departmental distribution summary shows the following:

Production Departments Service Departments

A = Rs. 20,000

B = Rs. 15,000

C = Rs. 14,000

X = Rs. 8,500

Y = Rs. 10,500

The Expenses of Service Departments are to be charged out on a Percentage Basis as follows:

Show how the Service Departments Overheads are to be distributed to Production Departments under Repeated Distribution Method.

Particulars A B C X Y

X Department 40% 30% 20% - 10%

Y Department 30% 40% 10% 20% -

Page 113: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page18

8. Mangalore industries ltd. Financial accountant prepared the following income statement for the year ended 31-12-2015:

Trading and profit & loss accountant as on 31-12-2015Particular Amount

(Rs)Particular Amount

(Rs)To opening stockTo purchases To direct wagesTo factory overheadsTo gross profit

To administration expensesTo selling expensesTo loss on sale of assets To net profit

25000080420240002000065580

By sales By closing stock

By gross profit By sundry income

35000090000

440000 440000

98450211551000024900

65580320

65900 65900

In cost accounts:1. Opening and closing stocks are valued at 5% less2. Factory over heads absorption was at 80% of direct wages.3. Administration expenses absorption was at 2% of sales.4. Selling over heads was absorpted at 5% of sales.5. No credit for sundry income was given and loss on sale of assets is ignored

fully.

Prepare reconciliation statement showing profit as per cost accounts.

31. From the following particulars, prepare a Cost Sheet for the given period:

Purchase of Raw Materials Rs. 2, 95,000Direct Wages Rs. 1, 98,000Administrative Overheads Rs. 1, 05,000Factory Overheads Rs. 1, 09,300Selling & Distribution Overheads Rs. 88,750Carriage on Purchase of Raw Materials. Rs. 4,500Profit Rs. 1, 08,000

The Company wants to send a Tender for a Plant. The Costing Department estimates that the Material required would cost Rs. 50,000 and the Wages to workmen would cost. What would be the Price to be quoted for a Plant, if the Company intends to earn 20% profit on Selling Price, assuming that Factory Overheads have gone up by 12%, Selling and Distribution Overheads gone up by 5%.

The Company recovers Factory Overheads as percentage of Direct Wages, Administrative Overheads as a percentage of Works Cost and Selling and Distribution Overheads as a percentage of Works Cost.

Page 114: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page1

Government of KarnatakaDepartment of Technical Education

Board of Technical Examinations, Bangalore

Prerequisites: Knowledge of Business and Economics

Course Objectives:

The students shall be able to:1. Understand the Basic concepts of Income Tax2. Compute Taxable income from Different Heads3. Fill up and file the Returns of Income with authorities concerned.

Course outcomesOn successful completion of the course the student will be able to

Course OutcomeCL Linked

POTeaching

Hrs

CO1 Understand l Basic concepts of Income Tax Act R/U/A 1 to 10 08

CO2 To Compute Income from salary and Tax liability thereon.

R/U/A 1 to 10 16

CO3 To Compute Income from House Property & Tax liability thereon.

R/U/A 1 to 10 10

CO4 To Compute Income from Business of a proprietary concern & Tax liability thereon

R/U/A 1 to 10 10

CO5To Compute Total Income by allowing chapter VI deductions & Tax liability thereon and Filing of Income Tax returns.

R/U/A 1 to 10 08

Total 52

COURSE-PO ATTAINMENT MATRIX

Course Programme Outcomes1 2 3 4 5 6 7 8 9 10

INCOME TAX

PRACTICE03 03 03 03 03 03 03 03 03 03

Course Title: INCOME TAX PRACTICE

Scheme (L:T:P) : 4:0:0 Total Contact Hours: 52Course Code:

15CP62T

Type of Course: Lectures, Self Study & Quiz

Credit :04Core/ Elective:

Core

CIE- 25 Marks SEE- 100 Marks

Page 115: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page2

COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEEUnitNo Unit Name

Hour Questions to be set for

SEE/MARKS

MarksWeightage

Weightage(%)

R U A

1

INTRODUCTION AND OVERVIEW OF INCOME TAX:

08 5 5 15 25 15

2COMPUTATION OF INCOME FROM SALARY & TAX LIABILITY

16 10 10 20 40 30

3INCOME FROM HOUSE PROPERTY

10 05 05 20 30 20

4 INCOME FROM BUSINESS 10 05 05 20 30 20

5COMPUTATION OF TOTAL INCOME

08 5 5 10 20 15

TOTAL 52 30 30 85 145 100

Page 116: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page3

DETAILS OF COURSE CONTENT

Unit 1: INTRODUCTION AND OVERVIEW OF INCOME TAX:

Meaning – Nature – Importance of Income Tax - Basic Concepts – Total Income – Casual Income – Person Assessee – Assessment Year – Previous Year - Gross Total Income and Taxable Income. Residential Status of an Individual - Tax Liability - Income Exempted from Tax – Fully Exempted Income and Partially Exempted Income.

Unit 2: COMPUTATION OF INCOME FROM SALARY & TAX LIABILITY :

Meaning of Salary – Scope of Salary – Allowances –fully taxable-partly taxable-fully exempted-Perquisites –Exempted-Taxable perks (Valuation of RFA-Motor Car-Domestic servants)- Profits in Lieu of Salary – Provident Fund – Kinds – Important Provisions –gratuity-pension-leave salary- Allowable Deductions under the Head “Salary” - Simple Problems on Calculation ofTaxable Income from Salary.

Unit 3: INCOME FROM HOUSE PROPERTY:Basic concepts-Let out house property-Self occupied property-Chargeability – Meaning of

Annual Value –for different house properties- Gross annual value-net annual value-municipal tax -Allowable Deductions – Simple Problems on Calculation of Taxable Income from House Property .Unit 4: INCOME FROM BUSINESS: Meaning and Definition of Business, Profession – Vocation - Expenses Expressly Allowed –Allowable Losses – Expenses Expressly Disallowed – Expenses Allowed on Payment Basis Problems on Business relating to Proprietary concerns only)

Unit 5: COMPUTATION OF TOTAL INCOME:Deduction in Computing Taxable Income: Section 80C-80CCC-80CCD-80E-80D-80G-80GG-

Income Tax authorities-Assessment procedure-Filing of returns-PAN.

Page 117: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page4

Course Assessment and Evaluation:∑ Questions for CIE and SEE will be designed to evaluate the various educational

components *CIE –

*CIE – Continuous Internal Evaluation *SEE – Semester End Examination

Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded off to the next higher digit.Note to IA verifier: The following documents to be verified by CIE verifier at the end of semester

1. Blue books ( 20 marks)2. Student suggested activities report for 5 marks evaluated through appropriate rubrics.3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment

Methods.

What To Whom Frequency Max Marks Course Outcomes

Theory Evidence Collected

CIE

-CONTINOUS INTERNAL

EVALUATION

I A Tests

Students

Three IA tests (Average marks of Three IA tests are considered).

20 Blue Books

1 to 5

Class room Assignments

Class room Assignments

05

Blue Books

1 &5

Total 25

SEE

-SEMESTER END EXAMINATION

End Exam End Of the Course

100 Answer Scripts 1 to 5

Student Feedback on course

Students

Middle Of The Course

Feed Back Forms

End Of Course Survey End Of The Course

Questionnaire

Page 118: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page5

1. Remembering and Understanding : 20 % weightage 2. Applying the knowledge acquired from the course 60 % weightage 3. Analysis : 10 % weightage 4. Evaluation : 05 % weightage 5. Creating new knowledge : 05 % weightage

Example only: MODEL OF RUBRICS / CRITERIA FOR ASSESSING STUDENT

® TEXT BOOKS AND REFERENCES1. Dr. Vinod K. Singhania: Direct Taxes – Law and Practice, Taxmann publication.

2. B.B. Lal: Direct Taxes, Konark Publisher (P) ltd.

3. Dinakar Pagare: Law and Practice of Income Tax, Sultan Chand and sons.

4. Gaur & Narang: Income Tax, Kalyani

5. B.B. Lal: Income Tax, Central Sales Tax Law & Practice, Konark Publisher (P) Ltd.

6. Singhania: Income Tax

7. Dr. H.C Mehrothra : Income Tax, Sahitya Bhavan

Page 119: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page6

MODEL QUESTION PAPER

Time: 3 Hours Max.Marks: 100

Instruction: 1) Answer any SIX Questions from Part – A2) Answer any FOUR Questions from Part - B3) Answer any TWO Questions from Part - C

PART - A(Answer any SIX Questions) 6 x 5 = 30

1. Define the term “person” & “Assessee.2. Define the term “Income”. List any five Exempted Income.3. Define the term “Allowances”. List any five Fully taxable allowances.4. State and explain the provisions for the treatment of House rent Allowance5. Define the term “Business” . List any five non business Expenses.6. State and explain the Basic and additional conditions for determination of the

residential status of an Individual.7. Define the term “Gross Total Income”. List the various Heads of Income as per

Income tax Act.8. List the Savings eligible for deductions under section 80C.9. State the different rates of Income tax for various Individual Assessee for the

Assessment year 2016-17PART - B

(Answer any FOUR Questions) 4x10 = 40

1. From the following particulars compute taxable income from salary of Mr. X for the assessment year 2016-17.

a) Basic salary Rs 60000/- per month.b) Dearness allowance 50 % of basic salary.c) House rent allowance 30% of combined basic salary and DA.d) Children education allowance @ Rs 500/- per month per child for his two children.e) Hostel allowance for his elder child Rs 800/- per month.f) Project allowance of Rs 15000/- per month for three months.g) During the financial year 2015-16. He had paid a professional tax of Rs 500/-.h) During the year his employer as contributed 15% of his salary towards recognised

provident fund.i) The amount of interest credited to his recognised provident fund was Rs 15000/- @

15%.j) He had the following savings during the year

I. Contribution to recognised provident fund Rs 5000/- per monthII. He had paid premium on his insurance policy Rs 12000/- .

III. He had purchased Rs 8000/- worth of national saving certificates.IV. He had repaid Rs 60000/- as principal towards his housing loan.V. He had invested Rs 20000/- as fixed deposit in a nationalised bank for a

period of 5 years.

Page 120: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page7

2.Compute Income from house property of Mr. Amar for the assessment year 2016-17.Particulars Property A (RS) Property B(RS) Property C(RS)Municipal value 80000 100000 120000Fair rental value 70000 90000 100000Rental value 90000 120000 Self occupied for

residence Municipal tax 10% 10% 10%Repairs 50000 12000 -Vacancy period 2 months 1 month -Interest on housing loan

5000 10000 30000

Unrealised rent received

6000 10000 -

3. Compute the income from business of Mr. Srinivas a sole trader for the assessment year 2016-17.Trading and profit & loss account as on 31st march 2016

Particular Amount Particular Amount To opening stock 12000 By sales 245000To purchases 148000 By closing stock 55000To carriage inwards 2000To wages 45000To water 6000To octoria 4000To gross profit 83000

300000 300000To salaries 6000 By gross profit 83000To general expenses 7000 By rent received 27000To printing and stationary 3000 By interest received 15000To discount allowed 1000 By dividend received 3000To bad debts 500To house hold expenses 15000To medical insurance on own life

5000

To net profit 90500128000 128000

Amount of depreciation to be allowed was Rs 8000/-. General expenses includes Rs 2000/-given as temple for a local temple.

4. Mr. Surendra retired form his services on 1-1-2015 from X Ltd. And received Rs.2,50,000 as accumulated balance from URPF which includes :

1. Employers contribution Rs. 75,000 2. Employees contribution Rs.75,ooo3. Interest on Employers contribution Rs. 50,0004. Interest on Employees contribution Rs.50,000

Calculate the taxable portion and exempted portion and also specify under which head of income it is taxable.

Page 121: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page8

5. Mr. Vishak, a employee of a private sector company in Bangalore (population more than 25 lakhs,) draws Rs. 6,000 per month as Basic salary.

Other allowances and benefits attached to his office are:

Dearness allowance (forming part of salary) 10% of basic

Bonus 20% of basic salary

Commission Rs.200per month

Conveyance allowance Rs.500 per month ( 40% utilised for official purposes and 25% is utilised for personal purposes)

Tribal area allowance Rs. 7,200

Rent free house has also been provided whose fair rent is Rs.600 per month.

During the PY 15-16- Mr. Prakash draws salary of April and May 2009 in advance,

Determine the value of perquisite in respect of rent free house for the AY

16-17 PY 15-16

6. Calculate NAV from the following information:

PART – C

(Answer any TWO Questions) 2 x 15 = 301. Shri kishore is the owner of 3 houses. The following are the particulars of his property for

the year ended 31-3-2015.

Particulars 1 House 2 House 3 HouseYear of construction 2013 2014 2015Purpose of use Let out to bank Self Let out to

residenceActual rent received (PA) 30,000 -- 24,000Municipal valuation 32,000 28,000 30,000Municipal tax paid by kishore 1,200 1,000 3,000

Particulars House X House YMunicipal Value 40,000 52,000Fair rental Value 38,000 51,000Standard rent 41,000 55,000Annual rent 60,000 66,000Vacancy period rent 5,000 5,500Unrealised rent 2,500 2,750Municipal taxes paid 9,000 7,000Paid by tenant 3,000 2,000

Page 122: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page9

Municipal tax paid by tenant 2,000 1,800 ---Total Municipal tax 3,200 2,800 3,000Fire insurance premium 2% 20% 2%Interest on loan taken for renewal of the house

- 7,000 5,000

Compute taxable income from the house property of Shri kishore for the assessment year 2015-2016.

2. From the P & L A/c of a Merchant for the year ended 31-3-2015 ascertain his taxable profit from biz for the Assessment Year 15-16

Particulars Amount Particulars AmountTo Salaries 15,000 By Gross profit 50,000To General Expenses 4,000 By bad debts recovered(disallowed

earlier)2,000

To Advertisements 4,000 By share of profit in a firm 20,000To interest on capital 2,000 By Rent received 5,000To interest on Bank loan 500 By dividend on

Indain company sharesCo-operative society

3,1042,000

To RBDD 2,000 By interest on post office savings bank a/c

896

To Fire insuarance premium (let out house)

100 By agricultural income 10,000

To depreciation 4,000 By interest on fixed deposits in a bank

3,000

To reserve for O/S sales tax 11,000 By interest on government security 6,000To Loss of cash by an employee to embezzlement

3,000

To Donation to political party 16,000To local taxes on let out house 500To motor car expenses 1,000To wealth tax 3,500To net profits 35,400

1,02,000 1,02,000

The following information is available:

1. Salary includes Rs.500 per month drawn by the proprietor as salary.2. Advertisement includes Rs.1,500 being the cost of one neon sign board.3. General expenses include Rs.1,200 being the fees paid to the chartered accountant in

connection with income tax appeal.4. 1/4th of the car expenses relate to personal use .5. Depreciation is found to be in excess by Rs. 1,500

Page 123: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page10

6. Actual bad debts amounted to Rs.1,0007. Out of the out standing sales tax Rs. 3,000 is paid within due date and the balance is not yet

paid.

3. Mr. Kishore Revankar working as senior associate in multi national process Ltd. Received the following salary and allowances during Previous year 2015-2016. Calculate his taxable salary assuming no other benefits are obtained by him.

Basic salary Rs. 16,500 per month

D.A 10% of basic salary(50% enters)

Leave salary Rs. 15,000

Bonus Rs. 10,000

Mr. Kishore contributed Rs.26,000 to his RPF and the same amount is been contributed by his employer also.

Interest on accumulated RPF account at 12.5% Rs. !5,000

Medical allowances Rs. 13,000

Transport allowance Rs.500 per month upto 31-12-2014 and from 1-1-2015 he received Rs.1,000 per month.

Tiffin and lunch allowance Rs.200 per month

Children education allowance of Rs. 200 per month each for 3 children.

Entertainment allowance Rs.100 per month.

He paid professional tax of Rs. 1800 for the year.

Compute his taxable salary for assessment year 2015-2016

Page 124: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page11

MODEL QUESTION BANK

INCOME TAX PRACTICE

Note: The paper setter is of liberty to set the questions on his/her desecration based on cognitive levels notified for that unit. They have to follow only blue print of SEE question paper format. The model question bank is only for reference to students/course coordinator to

initiate the process of teaching-learning only.

CO1 Understand all Basic concepts of Income Tax Act

REMEMBER:

1. Define the term “person”.2. Define the term ”assessee”.3. Define the term “ Assessment year”.4. Define the term “Income”.

UNDERSTAND:

1. Distinguish between Previous year & Assessment year.2. Distinguish between Person and Assessee.3. List any five Exempted Income.4. State the different rates of Income tax for various Individual Assessee for the

Assessment year 2016-17

APPLICATION:

1. State and explain the Basic and additional conditions for determination of the residential status of an Individual.

2. Mr. Antony Gonsalves a German National comes to India for the First time on 1st July 2015 and leaves for Srilanka on 16th August 2015 to attend a conference and from there he leaves to Bangla desh on 15 th September 2015 and returns to India on 26 Dec 2015. After his business he leaves India on 10 feb 2016. Determine his residential status for the assessment year 2016-17. Determine his residential status for the assessment year 2016-17.

3. Mr. Arjun an Indian citizen leaves India for the first time to USA on 1st April 2011 on an employment and visits India for a period of 30 days every year till the end of 31 march 2015. During the previous year 2015-16 he visited India on 15 september 2015 and stayed till the end of 2015 and left to Nepal on 1 Jan 2016 and leaves to USA on 20 Jan 2016.

Page 125: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page12

CO2 To Computer Income from salary and Tax liability thereon

REMEMBER:

1. Define the term “Salary”.2. Define the term “Allowances”.3. Define the term “Perquisite”.4. List any five Fully taxable allowances.5. List any five perquisites.

UNDERSTAND:

1. State and explain the provisions for the treatment of House rent Allowance2. State and explain the rules for the valuation of Rent free furnished accommodation.3. List any five Qualifying savings for deductions under section 80C4. List any five Donation Qualifying for deduction under section 80G5. Distinguish between Pension and Gratuity.

APPLICATION:

2. From the following particulars compute taxable income from salary of Mr. X for the assessment year 2016-17.

k) Basic salary Rs 60000/- per month.l) Dearness allowance 50 % of basic salary.m) House rent allowance 30% of combined basic salary and DA.n) Children education allowance @ Rs 500/- per month per child for his two children.o) Hostel allowance for his elder child Rs 800/- per month.p) Project allowance of Rs 15000/- per month for three months.q) During the financial year 2015-16. He had paid a professional tax of Rs 500/-.r) During the year his employer as contributed 15% of his salary towards recognised

provident fund.s) The amount of interest credited to his recognised provident fund was Rs 15000/- @

15%.t) He had the following savings during the year

VI. Contribution to recognised provident fund Rs 5000/- per monthVII. He had paid premium on his insurance policy Rs 12000/- .

VIII. He had purchased Rs 8000/- worth of national saving certificates.IX. He had repaid Rs 60000/- as principal towards his housing loan.X. He had invested Rs 20000/- as fixed deposit in a nationalised bank for a

period of 5 years.

Page 126: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page13

CO3 To Compute Income from House Property & Tax liability thereon

REMEMBER:

1. Define the term “Annual Value”.2. Define the term “Vacancy Period”

UNDERSTAND:

1. Explain the term Unrealised Rent.2. Explain the treatment of Interest on Housing loan

APPLICATION:

1. Compute Income from house property of Mr. Amar for the assessment year 2016-17.Particulars Property A (RS) Property B(RS) Property C(RS)Municipal value 80000 100000 120000Fair rental value 70000 90000 100000Rental value 90000 120000 Self occupied for

residence Municipal tax 10% 10% 10%Repairs 50000 12000 -Vacancy period 2 months 1 month -Interest on housing loan

5000 10000 30000

Unrealised rent received

6000 10000 -

CO4 To Compute Income from Business of a proprietary concern & Tax liability thereon

REMEMBER:

1. Define the term “Business” 2. List any five non business Expenses.

UNDERSTAND:

1. State and explain any two expressly allowable expenses.2. Explain the treatment of Depreciation in Business.

APPLICATION:

1. Compute the income from business of Mr. Srinivas a sole trader for the assessment year 2016-17.Trading and profit & loss account as on 31st march 2016

Particular Amount Particular Amount To opening stock 12000 By sales 245000To purchases 148000 By closing stock 55000

Page 127: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page14

To carriage inwards 2000To wages 45000To water 6000To octoria 4000To gross profit 83000

300000 300000To salaries 6000 By gross profit 83000To general expenses 7000 By rent received 27000To printing and stationary 3000 By interest received 15000To discount allowed 1000 By dividend received 3000To bad debts 500To house hold expenses 15000To medical insurance on own life

5000

To net profit 90500128000 128000

Amount of depreciation to be allowed was Rs 8000/-. General expenses includes Rs 2000/-given as temple for a local temple.

Page 128: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page15

CO5 To Compute Total Income by allowing chapter VI deductions & Tax liability thereon

REMEMBER:

1. Define the term “Gross Total Income”.2. List the various Heads of Income as per Income tax Act.

UNDERSTAND:

1. List the Savings eligible for deductions under section 80C.2. List the donations eligible for deductions under section 80G

APPLICATION:

Mr. Prakash received the following incomes during the financial year 2015-16

Insurance commission received from LIC Rs. 10656/-Cloth Business profits Rs. 75000/-Salary from a Society as a Director Rs. 15000/-

He made the following payments during the year

Deposit in National saving Scheme Rs. 10,000/- Rs. Investment of Rs. 10,000/- in units of Mutual funds.Donations given to National children welfare fund Rs.5,000/- PM National relief fund Rs. 5,000/-Gujarath Relief fund Rs. 2,000/- PM folks arts fund 1,000/- PM Students aid fund Rs. 2,000/- Andhra Pradesh CM Earth quake relief fund Rs. 2,000/- Local authorities for promoting Family planning Rs. 2,000/-He paid Rs. 6000 by cheque to General insurance company under medi -claim . Compute his Total Income

Page 129: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page16

MODEL QUESTION BANK

1. From the following particulars compute taxable income from salary of Mr. X for the assessment year 2016-17. u) Basic salary Rs 60000/- per month.v) Dearness allowance 50 % of basic salary.w) House rent allowance 30% of combined basic salary and DA.x) Children education allowance @ Rs 500/- per month per child for his two children.y) Hostel allowance for his elder child Rs 800/- per month.z) Project allowance of Rs 15000/- per month for three months.aa) During the financial year 2015-16. He had paid a professional tax of Rs 500/-.bb) During the year his employer as contributed 15% of his salary towards recognised

provident fund.cc) The amount of interest credited to his recognised provident fund was Rs 15000/- @

15%.dd) He had the following savings during the year

XI. Contribution to recognised provident fund Rs 5000/- per monthXII. He had paid premium on his insurance policy Rs 12000/- .

XIII. He had purchased Rs 8000/- worth of national saving certificates.XIV. He had repaid Rs 60000/- as principal towards his housing loan.XV. He had invested Rs 20000/- as fixed deposit in a nationalised bank for a

period of 5 years.

2. The following are the particulars of the income of Mr. Aravind for the previous year ending on 31st March.

(a) Salary Rs.12,000 per annum (b) Contribution to recognized PF Rs.1,610 per month(c) Employer contributes the same amount as the employee contributes toward PF(d) Dearness allowance Rs.300 per month. It is not considered for computation of his

retirement benefits(e) Interest credited to PF at 13% is Rs.13,000(f) Contribution to Public Provident Fund is Rs.9,000(g) Bonus Rs.3,000(h) His ration bill of Rs.2,000 per month is paid by the employer (i) Premium of life policy is Rs.12, 000 on a policy of Rs.1, 00,000(j) Deposited Rs.4, 800 in equity linked savings scheme(k) Repayment of house building loan taken from HDFC (Govt. Agency) Rs.20,500

during the year.

Find out taxable income of Mr.Aravind for the assessment year 2016-17

(Hints: Salary income Rs.1,80,140; deduction under section 80c Rs.65,620)

Page 130: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page17

3. Sri Rao is employed as an Engine Driver in northern railway. He is getting Rs.7,500 per month as basic pay, Rs.2,500 per month as dearness pay and Rs.2,500 per month as dearness allowance. During the previous year he received the following allowances also.

(a) Rs.6,500 as running allowance(b) Rs.200 per month per child as education allowance for the education of his two

sons.(c) One of these sons is living in hostel on whom Sri Rao is spending Rs.800 per

month. He is getting Rs.500 per month for his son as hostel allowance for meeting this expenditure.

(d) Rs.250 per month as City Compensatory Allowance(e) Rs.400 per month as uniform allowance (Fully spent for employment purposes)(f) Rs.1,250 per month house rent allowance.

Sri Rao has taken a house for his residence at Bangalore at Rs.1, 500 per month as rent. He contributes 10% of his basic pay and dearness pay to his statutory provident fund and the Northern Railway also contributes a similar amount.

Compute the salary income of Sri Rao for the assessment year 2016-17.

(Hints: taxable HRA Rs.9, 000; salary income Rs.1, 71,750)

4. Compute Income from house property of Mr. Amar for the assessment year 2016-17.Particulars Property A (RS) Property B(RS) Property C(RS)Municipal value 80000 100000 120000Fair rental value 70000 90000 100000Rental value 90000 120000 Self occupied for

residence Municipal tax 10% 10% 10%Repairs 50000 12000 -Vacancy period 2 months 1 month -Interest on housing loan

5000 10000 30000

Unrealised rent received

6000 10000 -

5. Compute the income from business of Mr. Srinivas a sole trader for the assessment year 2016-17.Trading and profit & loss account as on 31st march 2016

Particular Amount Particular Amount To opening stock 12000 By sales 245000To purchases 148000 By closing stock 55000To carriage inwards 2000To wages 45000To water 6000To octoria 4000To gross profit 83000

300000 300000To salaries 6000 By gross profit 83000

Page 131: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice Page18

To general expenses 7000 By rent received 27000To printing and stationary 3000 By interest received 15000To discount allowed 1000 By dividend received 3000To bad debts 500To house hold expenses 15000To medical insurance on own life

5000

To net profit 90500128000 128000

Amount of depreciation to be allowed was Rs 8000/-. General expenses includes Rs 2000/-given as temple for a local temple.

Page 132: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DirectorateofTechnicalEducationKarnatakaState15CP63T Page1

CP VI

Course Title: INDIAN FINANCIAL SYSTEM

Hours / Week (L:T:P): 4:0:0 Total Contact Hours: 52 Course Code: 15CP63T

Type of Course: Lectures with PPT and Self Study

Credit :04 Core/ Elective: Core

Prerequisite: Knowledge Business Activities and their financial needs.

Course Objectives:

The students shall be able to: 1. Familiarize the structure, organization and working of financial system in India.2. Understand the functioning of different financial institutions in India.3. Understand the functioning of Commercial Banks in India.4. Understand the functioning of RBI in controlling Financial system in India.5. Understand the different financial services available in India.

COURSE OUTCOMES : At the end of the course, the students will be able to:

CO1 Analyse the prevailing financial systems in India..

CO2 Analyse the constituents of Money Market in India.

CO3 Understand the role of Capital market in Indian Economy.

CO4 Understand the functioning of various financial institutions.

CO5 Understand role of RBI and SEBI in Indian Financial System.

Co6 Analyse the Financial Services available.

COURSE CONTENTS

Unit Major TopicsHours

Allotted

1 FINANCIAL SYSTEM 06

2 MONEY MARKET 12

3 CAPITAL MARKET 12

4 FINANCIAL INSTITUTIONS 08

5 REGULATORY INSTITUTIONS 06

6 FINANCIAL SERVICES 08

Total 52

Page 133: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DirectorateofTechnicalEducationKarnatakaState15CP63T Page2

COURSE-PO ATTAINMENT MATRIX

Course Programme Outcomes

1 2 3 4 5 6 7 8 9 10

INDIAN FINANCIAL SYSTEM

3 3 3 3 3 3 3 3 3 3

COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE Legend: R; Remember, U: Understand A: Application

Unit

No

Unit name Hour Questions to be set for

SEE

MarksWeightage

Weightage

(%)

R U A

1 FINANCIAL SYSTEM 06 05 - 10 15 10

2 MONEY MARKET 12 05 10 20 35 24

3 CAPITAL MARKET 12 05 10 20 35 24

4 FINANCIAL INSTITUTIONS 08 05 05 10 20 16

5 REGULATORY INSTITUTIONS

06 05 05 10 20 10

6 FINANCIAL SERVICES 08 05 05 10 20 16

52 25 30 100 145 100

Page 134: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DirectorateofTechnicalEducationKarnatakaState15CP63T Page3

Course Assessment and Evaluation:What To Whom Frequency Max Marks Course

OutcomesTheory Evidence

Collected

CIE

-continuous internal

evaluation

I A Tests

Students

Three IA tests (Average marks of Three IA tests are considered).

20 Blue Books1 to 6

Class room Assignments

Class room Assignments

05

Log Of Activity 1to6

Total 25

See -semester end examination

End Exam

End Of the Course

100 Answer Scripts

1 to 6

Student Feedback on course

Students

Middle Of The Course

Feed Back Forms

End Of Course Survey End Of The Course

Questionnaire

*CIE – Continuous Internal Evaluation *SEE – Semester End Examination

Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded off to the next higher digit.Note to IA verifier: The following documents to be verified by CIE verifier at the end of semester

1. Blue books ( 20 marks)2. Student suggested activities report for 5 marks evaluated through appropriate rubrics.3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment

Methods.

Questions for CIE and SEE will be designed to evaluate the various educational components such as:

1. Remembering and Understanding : 15 % weightage 2. Applying the knowledge acquired from the course : 30 % weightage 3. Analysis : 35 % weightage 4. Evaluation : 10 % weightage 5. Creating new knowledge : 10 % weightag

Page 135: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DirectorateofTechnicalEducationKarnatakaState15CP63T Page4

Details of Course Content

Unit 1: FINANCIAL SYSTEM

Introduction – Meaning –Definition- Functions-Importance-Structure-Financial Institutions, Financial Markets-Financial instruments-Financial Service (only Introduction).

UNIT 2: MONEY MARKET

Meaning-Features-Functions-Importance-Features of a Developed money market-Structure of Money market-Call money market-Commercial Bill market-Treasury bill Market-Certificate of Deposits market-Commercial paper market-Acceptance Market-Collateral Loan Market-Money market Instruments-Call & Short notice money, Commercial Bills, Treasury Bills, Certificate of Deposits, Commercial Papers, Repurchase Agreements, Money market mutual funds- Recent development of Money market.

UNIT 3: CAPITAL MARKET

Meaning-Definition-Features-Functions-Difference between money market and Capital market-Importance-Introduction to Components- Primary market, Govt. Securities Market, Financial Institution and Secondary market.

UNIT 4: FINANCIAL INSTITUTIONS

Role , Classification and functions of-Banking financial Institutions and Non Banking financial Institutions-Commercial Bank, IFCI,IDBI,ICICI,SFC-Investment Intuitions -UTI,GIC,LIC.

Unit 5: REGULATORY INSTITUTIONS

RBI-Objective, Functions, Role of RBI in credit control. SEBI-Objectives, Functions, Role in Primary market and Secondary market.

Unit 6: FINANCIAL SERVICES

Meaning& Definition – Features – Importance. Types of Financial Services –Introduction tofactoring, leasing, venture capital, Consumer finance. Housing & vehicle finance-Concept of Demonetisation .

Books for reference:

1. Gordon E. & Natarajan K.: Financial Markets & Services, Himalaya Publishing House. 2. Machiraju.R.H: Indian Financial System, Vikas Publishing House.3. Khan M.Y: Indian Financial System, Tata Mcgraw Hill.4. Bhole L.M: Financial Institutions and Markets, Tata Mcgraw Hill.5. Desai, Vasantha: The Indian Financial System, Himalaya Publishing House

Page 136: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DirectorateofTechnicalEducationKarnatakaState15CP63T Page5

SUGGESTED STUDENT ACTIVITIES:1. Drafting of organization structure of Indian Financial system.2. Examine the functioning of SEBI.3. List the detail structure of any Banking or non Banking Financial Institution. 4. Collect the details of Sector wise fund disbursement in India in recent years.5. Collect the details of consumer finance available by banks. 6. Present a Report on functioning of Stock Exchange/ SEBI.

Note: Any other related activates can be suggested to the students by the teacher.

Example only: MODEL OF RUBRICS / CRITERIA FOR ASSESSING STUDENT

Page 137: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DirectorateofTechnicalEducationKarnatakaState15CP63T Page6

Note: 5 marks choice should be given to each CO

MODEL QP FOR CIE(TESTS)

Test/Date and Time Semester/year Course/Course Code Max Marks

Ex: I test/6 th week of Sem 10-11 Am

VI SEM Indian Financial system 20

Year: 2016-17 Course code: 15CP63T

Name of Course coordinator : Units:1,2 Co: 1,2

Note: Answer all questions

Question no Question CL CO PO

1 (According to unit and CO1) R 1

2 (According to unit and CO1) A 1

3 (According to unit and CO2) A 2

4 (According to unit and CO2) U 2

Page 138: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DirectorateofTechnicalEducationKarnatakaState15CP63T Page7

MODEL QUESTION BANK

CO1 Analyse the prevailing financial systems in India..

Remembrance:1. What do you mean by financial system?2. List the Functions of Financial System.

Understanding1. Explain the importance of a sound Financial System.2. Write a note on Financial Market.

Application:1. Explain Financial Structure of Indian Financial System.2. Explain the functions of Financial System.

CO2 Analyse the constituents of Money Market in India.

Remembrance:1. Define money market2. List the Features of Money market.

Understanding:1. Explain the role of Money market in development of a Country.2. Illustrate the Features of developed Money Market.

Application:1. Explain the Components of Money Market.2. Identify the Instruments of Money Market.

CO3 Understand the role of Capital market in Indian Economy.

Remembrance:1. Give the Meaning of Capital Market.2. List the Features of Capital Market.

Understanding1. Differentiate between Money and Capital Market.2. Explain the functions of Capital Market.

Application:1. What is Stock Exchange? Explain the benefits of Stock exchange.2. Analyse the difference between Primary & Secondary Market.

Page 139: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DirectorateofTechnicalEducationKarnatakaState15CP63T Page8

CO4 Understand the functioning of various financial institutions.

Remembrance:1. Give the meaning of Banking Financial Institutions.2. List the Services provided by Commercial Banks.

Understanding1. Explain the role of Financial Institutions in Financial System.2.List the Classification of Financial Institutions.

Application:1. List the Function of IFCI.2. Explain briefly Investment Institutions.

CO5 Understand role of RBI and SEBI in Indian Financial System.

Remembrance:1. Define the Objective of RBI.2. List the Objectives of SEBI.

Understanding1. List the Important functions of RBI.2. Explain the role of SEBI in Primary Market.

Application:1. Explain the role of RBI in credit control.2. Explain the role of SEBI in Secondary Market.

CO6 Analyse the Financial Services available.

Remembrance:1. What do you mean by Financial Services?2. Give the meaning of Venture Capital.

Understanding1. Write a note on Factoring.2. List the classification of Financial Services.

Application:1. Analyse the consequence of Demonetarization.2. Illustrate the Procedure for obtaining Housing loan.

Page 140: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page1

CP VI

Course Title: English Shorthand Elaboration – VI (120 WPM)

Credits (L:T:P) : 0:6:0 Total Contact Hours: 78 Course Code: 15CP64E

Type of Course: Lectures, Practice and Self Study

Credit :03 Core/ Elective: Core

Prerequisite: Knowledge of Basic English, Principles of Pitman Shorthand and taking Shorthand dictation @ 120 WPM

COURSE OBJECTIVES

1. To develop the ability to take dictation of questions related to various documents in shorthand @ 120 WPM accurately and fluently.

2. To develop the ability to draft various documents based on the dictated questions taken in proper formats.

3. To develop the ability to read printed or written shorthand outlines with ease and accuracy.

4. To help students in attaining language proficiency.

In brief, to train students to work as Stenographers, Personal Assistants, Private Secretaries, Reporters and Judgement Writers in various Government and privateOrganisations.

COURSE OUTCOMES: STUDENTS WILL BE ABLE TO

CO1Understand the meaning and importance of Elaboration and drafting of various types of Advertisements and Application for Job.

CO2

Official Letters- Departmental, secretariat, Autonomous body-Government of India Letters, Meeting Notice-General body, Annual General, special meetings, Tender Notification –Government and private.

CO3Understand the meaning, importance and drafting of Government Order, Notification, Office Memorandum ,Official Memorandum and Circulars.

CO4Understand the meaning, importance and drafting of Press Report, Letters to the Editor and Appeal.

CO5Understand the meaning, importance and drafting of Business Letter,Invitation and Messages.

Page 141: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page2

COURSE CONTENTS

DETAILS OF COURSE CONTENT

NOTE: In every Class give dictation on the topic taught and ask the student to elaborate and evaluate the same. (preferably 3 dictations to be given in a class of one hour and one passage must be evaluated.)

UNIT - 1Introduction and Importance of Elaboration – Job Advertisements - Application for Job-Commercial/Attractive Advertisement.UNIT - 2

Official Letter- Departmental, secretariat, Autonomous body- Government of India Letter-Government Order- Notification- Office Memorandum -Official Memorandum- Circulars( Central and State).

UNIT - 3

Meeting Notice-General body, Annual General, special meetings -Tender Notification (Government and private)UNIT - 4

Press Report - Letter to the Editor - Appeal UNIT - 5

Business Letter - General Invitation - Messages-congratulatory and Condolence

UNIT Contents Hours

01Introduction and importance of Elaboration –Job Advertisements, Application for the Job, Commercial/Attractive Advertisement 12

02Official Letter- Departmental, secretariat, Autonomous body-Government Of India Letter, Government Order, Notification, Official/Office Memorandum, Circular Central and State.

22

03Meeting Notice-General body, Annual General, special meetingsTender Notification ( Government and private) 16

04 Press Report- Letter to the Editor- Appeal 14

05Business Letter, General Invitation, Messages-congratulatory and Condolence 14

TOTAL 78

Page 142: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page3

MAPPING COURSE OUTCOMES WITH PROGRAM OUTCOMES

Course Programme Outcomes1 2 3 4 5 6 7 8 9 10

English shorthand elaboration – VI

(120 wpm)3 3 3 3 3 3 3 3 3 3

Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed.Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO.If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3 If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2 If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1 If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.

Key: M - Moderate Relationship; S - Strong Relationship

CO-Cognitive Level (CL) -PO MAPPINGName of the course: ENGLISH SHORTHAND – VI ELABORATION ( 120 WPM)

Course Outcome CL Linked PO Teaching Hrs

CO1

Students will be able to understand the Meaning and importance of Elaboration and drafting of various types of Advertisements and Application for Job .

R/U/A 1,2,3,4,5,6,7,8,9,10

78

CO2

Students will be able to understand Official Letter- Departmental, secretariat, Autonomous body- Government Of India, Government Order, Notification, Official/Office Memorandum, Circular Central and State.

R/U/A 1,2,3,4,5,6,7,8,9,10

CO3

Students will be able to understand Meeting Notice-General body, Annual General, special meetings Tender Notification ( Government and private)

R/U/A 1,2,3,4,5,6,7,8,9,10

CO4Students will be able to understand the meaning , importance and drafting of Press Report, Letter to the Editor and Appeal

R/U/A 1,2,3,4,5,6,7,8,9,10

CO5Students will be able to understand the meaning , importance and drafting of Business Letter, Invitation and Messages.

R/U/A 1,2,3,4,5,6,7,8,9,10

Page 143: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page4

COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEELegend: R; Remember, U: Understand A: Application

UnitNo Unit Name Hour

Questions to be set forSEE

Marksweight

age

Weightage(%)

A

1

Introduction and importance of Elaboration –Job-Advertisements- Application forthe Job-Commercial/Attractive Advertisement

12 01 20 15%

2

Official Letter- Departmental, secretariat, Autonomous body-Government Of India Letters-Government Order-Notification, Official/Office- Memorandum-Circular (Central and State)

22 01 25 30%

3Meeting Notice-General body, Annual General, special meetings

16 01 20 20%

4 Press Report- Letter to the Editor- Appeal- TenderNotification ( Government and private)

14 01 20 20%

5 Business Letter, General Invitation, Messages-congratulatory and Condolence

14 01 15 15%

INTERNAL ASSESSMENT TEST - - -

TOTAL 78 05 100 100

Page 144: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page5

RESOURCES: REFERENCE BOOKS:

1. “Pitman Shorthand Instructor and Key” published by Wheelers/Person.2. “High School English Grammar and Composition” by Wren & Martin, revised by N. D. V. Prasada

Rao, published by S. Chand & Co. Private Ltd., New Delhi, and “Key to High School English Grammar and Composition.”

3. “English Grammar” by Pink & Thomas.4. “Enrich Your Theory” published by Bhagwan Associates, Bangalore.6. “Theory Notes for Pitmanites” published by National Shorthand School (Books), Visakhapatnam

(A.P.)5. “Revisionary Exercises” published by National Shorthand School (Books), Visakhapatnam (A.P.),

supported by three Audio Dictation CDs.6. News Paper Editorials of various English National News Papers.

TEACHING AND EXAMINATION PROCEDURE

Contact Hours: 06 hours per week Semester Duration: 13 weeks

Subject

DurationExamination

Valuation Marks

Hours per

week

Total Hours

per Semester

Internal Assessment

3 IA + Assignment

Board Exam

TotalMinimum for pass

Board Exam

duration

ENGLISH SHORTHAND

ELABORATION-VI(120 WPM)

06 78 20+5=25 100 125 35+10=45

02Hours5 min Dict.

*CIE – Continuous Internal Evaluation *SEE – Semester End Examination

Note:1. I.A. Test shall be conducted as per SEE scheme of valuation. Average marks of three tests should be

taken and rounded off to the next higher digit.2. Rubrics to be devised appropriately by the concerned faculty to assess Student activities.

Page 145: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page6

CLASS ROOM CONTINUOUS EVALUATION

1. Giving shorthand dictation on various topics with a speed of 120 WPM.

2. Reading and Elaborating the Letters given in the dictations taken down in the class rooms.

3. Conducting periodical tests at the end of every week to assess the knowledge of drafting

COURSE ASSESSMENT AND EVALUATION:

WhatTo Whom

FrequencyMax Marks Course

OutcomesTheory Evidence

Collected

CIE-

CONTINOUS INTERNAL

EVALUATION

I A Tests

Students

Three IA tests (Average marks of Three IA tests are considered).

20 Blue Books1,2, 3,4,5

Class room Assignments

Class room Assignments:Drafting of Letters from all the Units.

05 Log Of Activity 1,2, 3,4,5

Total 25SEE -

SEMESTER END

EXAMINATION

End Exam

End Of the Course

100 Answer Scripts 1,2,3,4,5

Student Feedback on course Students

Middle Of The Course

Feed Back Forms

End Of Course Survey End Of The Course

Questionnaire

*CIE – Continuous Internal Evaluation *SEE – Semester End ExaminationNote: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded off to the next higher digit.Note to IA verifier: The following documents to be verified by CIE verifier at the end of semester

1. Blue books ( 20 marks)2. Student suggested activities report for 5 marks evaluated through appropriate rubrics.3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment Methods.

Page 146: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page7

Questions for CIE and SEE will be designed to evaluate the various educational Components such as:

1. Remembering and Understanding : 30% weightage 2. Applying the knowledge acquired from the course : 50% weightage 3. Analysis : 10% weightage 4. Evaluation : 05% weightage 5. Creating new knowledge : 05% weightage

COURSE CODE: 15CP64E

MODEL QUESTION PAPERENGLISH SHORTHAND ELABORATION - VI (120 WPM)

Dictation: 5 MinutesElaboration: 2 Hours MAX. MARKS: 100

Instructions to Readers:

1. The following questions should be dictated at the rate of 120 WPM, as per the markings,

2. Question numbers are also part of the dictation and should be read with special emphasis,

3. Marks allotted to questions do not form part of the reading. Hence, marks allotted to questions may be informed to the candidates after the dictation is over.

-----

QUESTION ONE: The Manager, Town Administration, Vishweshwaraiah Iron and Steel Limited, New Town, Bhadravati, invites sealed tenders for construction of Extension to the Male Ward in their Hospital Complex, New / Town. Tenders should be on item rate basis. Registered first class Civil Engineering Contractors of Public Works Department or equivalent, having sound technical and financial capacity only apply. Tender documents // may be purchased from fifteenth June to twenty-third June two thousand fifteen on payment of rupees four hundred. Cost of work is rupees twenty lakhs. Earnest Money Deposit rupees twenty /// thousand. Works to be completed within eight calendar months from the date of award. Tender be submitted before 4 p.m. on twenty-fifth June two thousand fifteen. Opened on the //1// same day at 5 p.m. Company reserves right to accept or reject any or all the tenders without assigning any reason whatsoever.

Page 147: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page8

PREPARE TENDER NOTICE. (MARKS: 20)

QUESTION TWO: The Managing Director, / Vikrant Tyres Ltd., Mysore, invites applications for post of competent Personal Secretary to work under senior management of the Company. Rupees four thousand plus other allowances. Candidates should hold a //Degree in Commerce of a recognized University and a Diploma in Commercial Practice offered by the Board of Technical Examinations; should have worked at least three years in a well /// reputed firm. Must be having pleasant manners and good command over English language. Preference given to those who have the knowledge of computers and Fax. Knowledge of Kannada essential. Apply//2// within a week. Assume you possess the prescribed qualifications; request higher starting ; prepare to join immediately.

PREPARE APPLICATION AS A CANDIDATE. (MARKS: 20)

QUESTION THREE: Hon’ble Chief Minister of Karnataka in a /special inspection drive, inspects various departmental works in the State in general and in the capital city Bangalore in particular. Major works reviewed are: One: Progress of fly over construction // on Mysore road and on Double Road. Two: Formation of Ring Road. Three: Truck Terminals at Yeshwanthpur. Four: Establishment of Jindal Captive Power Plant. Five: Power Plant Expansion at Raichur./// Six: Cauvery Fourth Stage Works which ensures assured water supply to the entire city. Seven: Expansion Information Technology Park. Eight: Bangalore-Mysore Express Way Formation, and Nine: Establishment of Satellite//3// Towns. Pressmen who accompanied Hon’ble Chief Minister lauded the novel and thoughtful way of the State Administration which tightened up all the Departments and pulled up every one in the / State to commit himself to the State’s overall growth and prosperity.

PREPARE A PRESS REPORT AS CHIEF REPORTER OF VIJAYA KARNATAKA NEWSPAPER. (MARKS: 20)

QUESTION FOUR: The State Bank of Mysore, Davanagere, // holds Loan Mela at Harihara Taluk, Davanagere District, to give financial assistance to poor and landless farmers. Hon’ble Minister of Horticulture, sends message stating that service being rendered by the ///Bank to the agricultural community is a very great service in the direction of the Agricultural Development in the country. Minister wishes the Loan Mela a grand success and regrets //4// his inability to attend the same due to pre-occupations.

PREPARE MESSAGE FOR THE SIGNATURE OF THE HON’BLE MINISTER FOR HORTICULTURE. (MARKS: 15)

Page 148: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page9

QUESTION FIVE: The Director, Department of Technical Education, Palace Road,/Bengaluru-01, in his letter dated 22nd August 2016 requested the Government to give permission to purchase English and Kannada Typewriters for Diploma in Commercial Practice Course. He// explained to the Government that in the recent syllabus the Typewriting subject is introduced from I to IV Semester. The existing typewriters are very old and not in reparable condition./// Government after careful consideration of the proposal of the director accorded sanction with concurrence of Finance Department.

ISSUE GOVERNMENT ORDER FOR SIGNATURE OF THE UNDER SECRETARY TO GOVERNMENT , EDUCATION DEPARTMENT. //5// (MARKS: 25)

Questions for CIE and SEE will be designed to evaluate the various educational components such as:

Test/Date and Time Semester/year Course/Course Code Max Marks

Ex: I test/6th week of Sem 10-11 Am

VI SEM

ENGLISH SHORTHAND – VI

ELABORATION ( 120WPM)

20

Year: 2016-17 Course code:15CP64EName of Course Co-ordinator : Units:1 & 2, CO: 1 & 2

Question no Question CL CO PO

1 (According to unit and CO1)RUA 1

1,2, 3,4,5

1(According to unit and CO2)

RUA 21,2, 3,4,5

Page 149: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page10

SCHEME OF VALUATION

1. Maximum Marks Allotted for all the FIVE questions is 100 Marks. And Duration for Dictation is 5 Minutes.

2. Marks for each Question has to be allotted under the following procedure:

a) For the Matter 60% of the Marks allottedb) For the Format 20% of the Marks allottedc) For Elaboration 20% of the Marks allotted

NOTE: Important points to be observed in setting Question Paper and conducting Examination.

1. While setting the Question Paper, take one letter from each Unit compulsorily and Give weight age for the marks as shown above.

2. While setting the question paper the paper should be based on current issues.

3. If any candidates takes Shorthand dictation in longhand during examination, the Invigilators orany other concerned are not allowed to raise any objection, because this will be taken into consideration by the Valuers / Reviewers at the time of valuation.

4. At the time of giving Dictation in Examinations, the strength of each batch should not exceed 20Candidates.

5. The Observer who sits at the time of Dictation in Examination Hall may preferably the person who knows about the subject.

Page 150: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page11

NOTE: According to the new Syllabus (OBE- C-15) of Department of Technical Education, the Syllabus for the Subjects – Kannada Typewriting, English Typewriting, Kannada Shorthand and English Shorthand which comes under Diploma in Commercial Practice are equivalent to the Syllabus of Commerce Examinations of the Karnataka Secondary Education Examination Board (for the above said Subjects) as per the following details:

Sl.No.

SEMESTER PASS IN DIPLOMA EXAMINATION

EQUIVALENT TO COMMERCE EXAMINATIONS

OF KARNATAKA SECONDARY EDUCATION

EXAMINATION BOARD

01

02

III

IV

IV

V

VI

TYPEWRITING

Kannada / EnglishTypewriting(25 WPM) / (35 WPM)

Kannada / English Typewriting (34 WPM) / (45 WPM)(Paper - IV & V) (34 WPM / 45 WPM)

SHORTHAND

Kannada / English Shorthand (200 LPM) & (90 WPM)

Kannada Shorthand (260 LPM)English Shorthand (120 WPM)

Kannada Shorthand (260 LPM) & English Shorthand (120 WPM) (ELABORATION)

JUNIOR GRADE

SENIOR GRADE

JUNIOR GRADE

SENIOR GRADE

SENIOR GRADE

Page 151: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

CP VI

PÉÆøïð ²Ã¶ðPÉ: PÀ£ÉßqÀ ²ÃWÀæ°¦ - 6 («¸ÀÛj¸ÀÄ«PÉ 260 J¯ï¦JA)

(PÀqÁØAiÀÄ PÀ°PÉ «µÀAiÀÄ)

Course Title: Kannada Shorthand – VI (Elaboration 260 LPM)

Credits (L:T:P) 0:6:0 Total Contact Hours: 78 Course Code: 15CP64K

Type of Course: Tutorial Credit :03 Core/ Elective: Core

CIE- 25 Marks - 100 Marks

Prerequisite: Knowledge of Kannada Language , Principles of Shorthand and Taking dictation in Shorthand at the rate of 260 LPM. PÀ°PÉAiÀÄ GzÉÝñÀ/UÀÄj: ( Course Objectives)

01 PÀZÉÃj ªÀÄvÀÄÛ ««zsÀ PÉëÃvÀæUÀ¼À°è ªÀÄvÀÄÛ ªÉÊAiÀÄQÛPÀªÁV §¼À¸ÀĪÀ ¥ÀvÀæUÀ¼À£ÀÄß gÀa¸À®Ä ¸ÀªÀÄxÀðgÁVgÀÄvÁÛgÉ.. ¨sÁµÁ eÁÕ£À ªÀÄvÀÄÛ «µÀAiÀÄeÁÕ£ÀzÀ ªÀÄÆ®PÀ GvÀÛªÀÄ ¥ÀvÀæ gÀZÀ£ÉAiÀÄ ¸ÁªÀÄxÀåðªÀ£ÀÄß ºÉaѹPÉƼÀÄîªÀgÀÄ.

02 ¤UÀ¢üvÀ £ÀªÀÄÆ£ÉAiÀÄ°è °¥ÁåAvÀj¸ÀĪÀ ¸ÁªÀÄxÀåðªÀ£ÀÄß UÀ½¹PÉƼÀÄîªÀgÀÄ. UÀtPÀ/ ¨ÉgÀ¼ÀaÑ£À°è ««zsÀ £ÀªÀÄÆ£ÉUÀ¼À ¥ÀvÀæUÀ¼À£ÀÄß gÀa¸ÀĪÀ ¸ÁªÀÄxÀåðªÀ£ÀÄß UÀ½¹PÉƼÀÄîªÀgÀÄ.

03 ªÁåªÀºÁjPÀªÁV ªÀÄvÀÄÛ zÉÊ£ÀA¢£À ¸ÀAªÀºÀ£ÀzÀ°è §¼À¸À¯ÁUÀĪÀ DyðPÀ, ¸ÁªÀiÁfPÀ, gÁdQÃAiÀÄ ªÉÊeÁФPÀ, ªÀÄvÀÄÛ DqÀ½vÀ PÉëÃvÀæUÀ¼À ¥ÀvÀæUÀ¼À£ÀÄß ¸ÀgÀ¼À ªÀÄvÀÄÛ ªÉÃUÀªÁV §gÉAiÀÄ®Ä (gÀZÀ£É) ªÀiÁrPÉƼÀÄîªÀ ¸Àé ÁªÀÄxÀåð ¨É¼É¹PÉƼÀÄîªÀgÀÄ.

04 n¥Ààt §gÉAiÀÄĪÀÅzÀÄ/PÀqÀvÀUÀ¼À gÀZÀ£É-¤ªÀðºÀuÉ/¸À sÁ PÀ¯Á¥ÀUÀ¼À ªÀgÀ¢ vÀAiÀiÁj¸ÀĪÀÅzÀÄ. ¸ÀªÀÄxÀð ²ÃWÀæ°¦UÁgÀgÀÄ/ªÀgÀ¢UÁgÀgÀÄ/D¥ÀÛ-¸ÀºÁAiÀÄPÀgÀ PÁAiÀÄð¤ªÀð»¸ÀĪÀ ¸ÁªÀÄxÀåð ¨É¼É¹PÉƼÀÄîªÀgÀÄ.

PÉÆùð£À ¥sÀ°vÁA±À ( Course Outcomes)

CO-1 ªÁtÂdå /DPÀµÀðPÀ eÁ»gÁvÀÄUÀ¼ÀÄ/¸ÁªÀiÁ£Àå w¼ÀĪÀ½PÉAiÀÄ eÁ»gÁvÀÄUÀ¼ÀÄ/ºÀÄzÉÝUÉ eÁ»gÁvÀÄ vÀAiÀiÁj¸À®Ä ¸ÀªÀÄxÀðgÁVgÀÄvÁÛgÉ.

CO-2 ªÁtÂdå ªÀÄvÀÄÛ ««zsÀ ¸ÀPÁðj ¥ÀvÀæUÀ¼À£ÀÄß vÀAiÀiÁj¸À®Ä ¸ÀªÀÄxÀðgÁVgÀÄvÁÛgÉ

CO-3 ¸ÀPÁðgÀzÀ DzÉñÀzÀ ««zsÀ ¥ÁæPÁgÀUÀ¼À£ÀÄß vÀAiÀiÁj¸À®Ä ¸ÀªÀÄxÀðgÁVgÀÄvÁÛgÉ

CO-4 ªÀÄ£À«UÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÀAzÉñÀUÀ¼À£ÀÄß vÀAiÀiÁj À®Ä ÀªÀÄxÀðgÁVgÀÄvÁÛgÉ

CO-5 ¸ÁªÀiÁ£Àå ¥ÀvÀæ ªÀåªÀºÁgÀUÀ¼À£ÀÄß vÀAiÀiÁj À®Ä ÀªÀÄxðÀgÁVgÀÄvÁÛgÉ

Directorate of Technical Education Karnataka State 15CP64K Page 1

Page 152: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

CO-Cognitive Level (CL) -PO MAPPING Name of the course: PÀ£ÀßqÀ ²ÃWÀæ°¦-6 («¸ÀÛj¸ÀÄ«PÉ-260 J¯ï¦JA

Course Outcome CL Linked PO Teaching

Hrs

CO-1 ªÁtÂdå /DPÀµÀðPÀ eÁ»gÁvÀÄUÀ¼ÀÄ/¸ÁªÀiÁ£Àå w¼ÀĪÀ½PÉAiÀÄ eÁ»gÁvÀÄUÀ¼ÀÄ/ºÀÄzÉÝUÉ eÁ»gÁvÀÄ vÀAiÀiÁj¸À®Ä ¸ÀªÀÄxÀðgÁVgÀÄvÁÛgÉ.

R/U/A 1/2/3/4/5/6/7/8/9/10 15

CO-2 ªÁtÂdå ªÀÄvÀÄÛ ««zsÀ ¸ÀPÁðj ¥ÀvÀæUÀ¼À£ÀÄß

vÀAiÀiÁj¸À®Ä ¸ÀªÀÄxÀðgÁVgÀÄvÁÛgÉ R/U/A 1/2/3/4/5/6/7/8/9/10 15

CO-3 ¸ÀPÁðgÀzÀ DzÉñÀzÀ ««zsÀ ¥ÁæPÁgÀUÀ¼À£ÀÄß

vÀAiÀiÁj¸À®Ä ¸ÀªÀÄxÀðgÁVgÀÄvÁÛgÉ R/U/A 1/2/3/4/5/6/7/8/9/10 20

CO-4 ªÀÄ£À«UÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÀAzÉñÀUÀ¼À£ÀÄß

vÀAiÀiÁj À®Ä ¸ÀªÀÄxÀðgÁVgÀÄvÁÛgÉ R/U/A 1/2/3/4/5/6/7/8/9/10 10

CO-5 ¸ÁªÀiÁ£Àå ¥ÀvÀæ ªÀåªÀºÁgÀUÀ¼À£ÀÄß

vÀAiÀiÁj À®Ä ÀªÀÄðxÀgÁVgÀÄvÁÛgÉ

R/U/A 1/2/3/4/5/6/7/8/9/10 15

COURSE-PO ATTAINMENT MATRIX

Course Programme Outcomes

1 2 3 4 5 6 7 8 9 10

Kannada Shorthand -VI --Elaboration (260 LPM)

3 3 3 3 3 3 3 3 3 3

Directorate of Technical Education Karnataka State 15CP64K Page 2

Page 153: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE

Legend: R; Remember, U: Understand A: Application Unit No

Unit name Hour Questions to be set for See

Marks Weightage

weightage (%)

R U A 01 «¸ÀÛj¸ÀÄ«PÉ ªÀÄÆ® GzÉÝñÀ 15 5 5 5 15 15

02 ªÁtÂdå ªÀÄvÀÄÛ ««zsÀ ¸ÀPÁðj ¥ÀvÀæUÀ¼ÀÄ 15 5 5 5 15 15

03 ¸ÀPÁðgÀzÀ DzÉñÀzÀ ««zsÀ ¥ÁæPÁgÀUÀ¼ÀÄ 20 5 10 10 25 25

04 ªÀÄ£À«UÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÀAzÉñÀUÀ¼ÀÄ 10 5 10 10 25 25

05 ¸ÁªÀiÁ£Àå ¥ÀvÀæ ªÀåªÀºÁgÀUÀ¼ÀÄ 15 5 5 10 20 20

Total 78 25 35 40 100 100

PÀ£ÀßqÀ ²ÃWÀæ°¦ - 6 («¸ÀÛgÀuÉ) ªÉÃUÁ sÁå¸À ¥ÀoÀå «µÀAiÀÄzÀ «ªÀgÀ ªÀÄvÀÄÛ ¨ÉÆÃzsÀ£Á CªÀ¢ü ºÀAaPÉ «ªÀgÀ

¸ÀÆZÀ£É: ¥Àæw¤vÀåzÀ vÀgÀUÀwAiÀÄ°è vÀ¯Á 05 ¤«ÄµÀUÀ¼À 02 -03 GPÀÛ ÉÃR£ÀUÀ¼ÀÄ PÀqÁØAiÀÄ

PÀæªÀÄ ¸ÀASÉå/¥ÁoÀ/WÀlPÀ

¸ÀASÉå

¥ÀoÀå ²Ã¶ðPÉUÀ¼ÀÄ

¨ÉÆÃzsÀ£Á / vÀgÀ¨ÉÃw CªÀ¢ü (UÀAmÉUÀ¼À°è)ü

01 «¸ÀÛj¸ÀÄ«PÉ ªÀÄÆ® GzÉÝñÀ, ¥ÀvÀæ gÀZÀ£ÉAiÀÄ «zsÀUÀ¼ÀÄ ªÀÄvÀÄÛ gÀZÀ£ÉUÁV ¨ÉÃPÁzÀ ªÀÄÆ®¨sÀÆvÀ CA±ÀUÀ¼À ¥ÀjZÀAiÀÄ-PÀqÀvÀ-l¥Ààt gÀZÀ£É PÀÄjvÀÄ ¥ÀjZÀAiÀÄ ªÀÄvÀÄÛ eÁ»ÃgÁvÀÄUÀ¼ÀÄ-¸ÁªÀiÁ£Àå eÁ»ÃgÁvÀÄ-DPÀµÀðPÀ eÁ»ÃgÁvÀÄ-ºÀÄzÉÝ §UÉÎ eÁ»ÃgÁvÀÄ. Cfð vÀAiÀiÁjPÉ ªÁtÂdå ¥ÀvÀæUÀ¼À ««zsÀ ¥ÀæPÁgÀUÀ¼ÀÄ ªÀÄvÀÄÛ £ÀªÀÄÆ£É, sÁµÉ ±ÉÊ° «ªÀgÀuÉ

15

02 ««zsÀ ¸ÀPÁðj ¥ÀvÀæUÀ¼ÀÄ GzÉÝñÀ, E¯ÁSÁ/¸ÀaªÁ®AiÀÄ/CgÉÃ- ¸ÀPÁðj/¸ÁéAiÀÄvÀÛ ªÀÄvÀÄÛ ¸ÀܽÃAiÀÄ ¸ÀA¸ÉÜUÀ¼À ¥ÀvÀæUÀ¼ÀÄ

15

03 ¸ÀPÁðgÀzÀ DzÉñÀzÀ ««zsÀ ¥ÁæPÁgÀUÀ¼ÀÄ-£ÀqÀªÀ½PÉUÀ¼ÀÄ, C¢ü ÀÆZÀ£É(WÉÆõÀuÉ)/C¢üPÀÈvÀ eÁÕ¥À£À/eÁÕ¥À£À/¸ÀÄvÉÆÛïÉ

15

04 ªÀÄ£À«UÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÀAzÉñÀUÀ¼ÀÄ ªÉÊAiÀÄQÛPÀ ªÀÄ£À«UÀ¼ÀÄ (E¯ÁSÉ/¸ÀAWÀ-¸ÀA¸ÉÜUɽUÉ §gÉAiÀÄĪÀ ªÀÄ£À«UÀ¼ÀÄ) ¸ÀPÁðgÀzÀ ªÀÄvÀÄÛ ¸ÀPÁðj ªÀÄvÀÄÛ SÁ¸ÀV ¸ÀA¸ÉÜUÀ¼À ªÀÄ£À«UÀ¼ÀÄ. ±ÀĨsÀ ¸ÀAzÉñÀ, ¸ÀAvÁ¥À ¸ÀÆZÀPÀ ¸ÀAzÉñÀUÀ¼ÀÄ, ¸ÀAvÁ¥À ¸ÀÆZÀPÀ ¤tðAiÀÄ

10

05 ¸ÁªÀiÁ£Àå ¥ÀvÀæ ªÀåªÀºÁgÀUÀ¼ÀÄ

DºÁé£À ªÀÄvÀÄÛ ¹éÃPÀÈw ¥ÀvÀæ, ¥ÀwæPÁ ÀA¥ÁzÀPÀjUÉ ¥ÀvÀæUÀ¼ÀÄ,

w½ªÀ½PÉ ¥ÀvÀæ ªÀÄvÀÄÛ À¨sÉAiÀÄ £ÀqÀªÀ½PÉUÀ¼ÀÄ/ªÀgÀ¢

¥ÀæPÀluÉUÀ¼ÀÄ (mÉAqÀgï/ºÀgÁdÄ, ¸ÁªÀiÁ£Àå «µÀAiÀÄUÀ¼À ¥ÀæPÀluÉUÀ¼ÀÄ)

20

06 DAvÀjPÀ QgÀÄ ¥ÀjÃPÉëUÀ¼ÀÄ 03

MlÄÖ 78

Directorate of Technical Education Karnataka State 15CP64K Page 3

Page 154: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Details of Course content

Unit 1: «¸ÀÛj¸ÀÄ«PÉ ªÀÄÆ® GzÉÝñÀ, ¥ÀvÀæ gÀZÀ£ÉAiÀÄ «zsÀUÀ¼ÀÄ ªÀÄvÀÄÛ gÀZÀ£ÉUÁV ¨ÉÃPÁzÀ ªÀÄÆ®¨sÀÆvÀ

CA±ÀUÀ¼À ¥ÀjZÀAiÀÄ-PÀqÀvÀ-l¥Ààt gÀZÀ£É PÀÄjvÀÄ ¥ÀjZÀAiÀÄ.

eÁ»ÃgÁvÀÄUÀ¼ÀÄ-ªÁtÂdå eÁ»ÃgÁvÀÄUÀ¼ÀÄ-DPÀµÀðPÀ eÁ»ÃgÁvÀÄUÀ¼ÀÄ-¸ÁªÀiÁ£Àå w¼ÀĪÀ½PÉAiÀÄ

eÁ»ÃgÁvÀÄUÀ¼ÀÄ-ºÀÄzÉÝ §UÉÎ eÁ»ÃgÁvÀÄUÀ¼À £ÀªÀÄÆ£ÉUÀ¼À£ÀÄß ¥ÀjZÀAiÀÄ ªÀÄvÀÄÛ PÀæªÀħzÀݪÁV

«¸ÀÛj¹ vÀAiÀiÁj¸ÀĪÀÅzÀÄ

Unit 2: ªÁtÂdå ªÀÄvÀÄÛ ««zsÀ ¸ÀPÁðj ¥ÀvÀæUÀ¼ÀÄ: ªÁtÂdå ¥ÀvÀæUÀ¼ÀÄ- ¸ÁªÀiÁ£Àå ¸ÀPÁðj ¥ÀvÀæ ªÀåªÀºÁgÀ-

CgÉÃ-¸ÀPÁðj ¥ÀvÀæ-¸ÁéAiÀÄvÀÛ/¸ÀܽÃAiÀÄ ¸ÀA¸ÉÜUÀ¼À ¥ÀvÀæUÀ¼ÀÄ- ¸ÀAWÀ-¸ÀA¸ÉÜUÀ¼À ¥ÀvÀæUÀ¼ÀÄ-SÁ¸ÀV ¥ÀvÀæUÀ¼ÀÄ-

¥ÀjZÀAiÀÄ ªÀÄvÀÄÛ PÀæªÀħzÀݪÁV «¸ÀÛj¹ vÀAiÀiÁj¸ÀĪÀÅzÀÄ

Unit 3: ¸ÀPÁðgÀzÀ DzÉñÀzÀ ««zsÀ ¥ÁæPÁgÀUÀ¼ÀÄ:

¸ÀPÁðgÀzÀ DzÉñÀUÀ¼ÀÄ-eÁÕ¥À£ÀUÀ¼ÀÄ-¸ÀÄvÉÆÛïÉUÀ¼ÀÄ- mÉAqÀgï-ºÀgÁdÄ ¥ÀæPÀluÉUÀ¼ÀÄ-¥ÀwæPÁ ¥ÀæPÀluÉUÀ¼À ¥ÀjZÀAiÀÄ ªÀÄvÀÄÛ PÀæªÀħzÀݪÁV «¸ÀÛj¹ vÀAiÀiÁj¸ÀĪÀÅzÀÄ

Unit 4: ªÀÄ£À«UÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÀAzÉñÀUÀ¼ÀÄ:

¥ÀwæPÁ ªÀgÀ¢-¸ÁªÀðwæPÀ- ªÉÊAiÀÄQÛPÀ ªÀÄ£À«-±ÀÄ sÀ ¸ÀAzÉñÀUÀ¼ÀÄ-¸ÀAvÁ¥À ¸ÀÆZÀPÀ ¸ÀAzÉñÀ-¸ÀAvÁ¥À ¸ÀÆZÀPÀ ¤tðAiÀÄ -¥ÀjZÀAiÀÄ ªÀÄvÀÄÛ PÀæªÀħzÀݪÁV «¸ÀÛj¹ vÀAiÀiÁj¸ÀĪÀÅzÀÄ

Unit 5: ¸ÁªÀiÁ£Àå ¥ÀvÀæ ªÀåªÀºÁgÀUÀ¼ÀÄ:

DºÁé£À¥ÀvÀæ ªÀÄvÀÄÛ ¹éÃPÀÈw ¥ÀvÀæ- ¸ÀA¥ÁzÀPÀjUÉ ¥ÀvÀæUÀ¼ÀÄ- À sÉAiÀÄ w½ªÀ½PÉ ¥ÀvÀæUÀ¼ÀÄ-¸ÁªÀiÁ£Àå

¸À sÉ-ªÁ¶ðPÀ ¸ÁªÀiÁ£Àå À¨sÉ-«±ÉõÀ ¸ÁªÀiÁ£Àå ¸À sÉ- ¸À¨sÉAiÀÄ £ÀqÀªÀ½PÉUÀ¼ÀÄ.

C sÁå¸ÀPÁÌV ¥ÀÆgÀPÀ ¥ÀĸÀÛPÀUÀ¼ÀÄ :

1. «¸ÀÛgÀuÁ PÉʦr ------- ¯ÉÃ: ®. gÁWÀªÉÃAzÀæ

2. PÀ£ÀßqÀ ²ÃWÀæ°¦ «¸ÀÛgÀuÁ PÉʦr: ------- ¥Àæ: ¨sÀUÀªÁ£ï C¸ÉÆùAiÉÄÃmïì3.

3. ¸ÀAªÀºÀ£À PÀ£ÀßqÀ/ªÀåªÀºÁgÀ PÀ£ÀßqÀ ««zsÀ ¯ÉÃRPÀgÀÄ, «±Àé«zÁå®AiÀÄUÀ¼ÀÄ/

PÀ£ÀßqÀ ¸Á»vÀå ¥ÀjµÀvï/SÁ¸ÀV ¥ÀæPÀluÉUÀ¼ÀÄ

4. ¸ÀgÀ¼À ¨sÁµÀtzÀ ¥ÀĸÀÛPÀUÀ¼ÀÄ.

5. gÀvÀßPÉÆñÀ-PÀ£ÀßqÀ ¸Á»vÀå ¥ÀjµÀvï

6. ¥ÀzÀ«ªÀgÀt PÉÆñÀUÀ¼ÀÄ

7. ¸ÀÄ®¨sÀgÀÆ¥ÀzÀ PÀ£ÀßqÀ ²ÃWÀæ°¦ ¥ÀoÀå¥ÀĸÀÛPÀ- ²æà J¯ï. gÁWÀªÉÃAzÀæ/¸ÀPÁðj ¥ÀæPÀluÉ.

8. ¢£À/ªÁgÀ E¤ßvÀgÀ ¥ÀwæPÉUÀ¼À°è §gÀĪÀ ¸ÁªÀiÁ£Àå §¼ÀPÉ ¥ÀzÀUÀ¼ÀÄ./ªÀgÀ¢UÀ¼ÀÄ;

««zsÀ £ÀªÀÄÆ£É ¥ÀvÀæUÀ¼ÀÄ (eÁ»gÁvÀÄ) ¯ÉÃR£ÀUÀ¼ÀÄ.

9. DqÀ½vÀ PÀ£ÀßqÀ PÀ£ÀßqÀ «±Àé«zÁå®AiÀÄ, ºÀA¦.

10. vÁAwæPÀ PÀ£ÀßqÀ PÀ£ÀßqÀ «±Àé«zÁå®AiÀÄ, ºÀA¦.

Directorate of Technical Education Karnataka State 15CP64K Page 4

Page 155: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

TEACHING AND EXAMINATION PROCEDURE

Subject

Duration Examination

Valuation Marks

Hours per

week

Total Hours

per Semester

Internal Assessment

3 IA + Assignment

Board Exam Total Minimum

for pass

Board Exam

duration

PÀ£ÀßqÀ ²ÃWÀæ°¦- VI «¸ÀÛgÀuÁ

PÀæªÀÄ-260 J¯ï¦JA

06 78 20+5=25 100 125 35+10=45

02 Hrs. °¥ÁåAvÀgÀPÉÌ

(GPÀÛ¯ÉÃR£À

¸ÀªÀÄAiÀÄ

ºÉÆgÀvÀÄ

¥Àr¹)

05 ¤«ÄµÀ

GPÀÛ¯ÉÃR£ÀPÉÌ

Test/Date and Time Semester/year Course/Course Code Max Marks

Ex: I test/6 th week of sem 10-11 Am

20

Year: 2015-16 Course code: 15CP64K

Name of Course coordinator : Units:1,2 Co: 1,2

Note: Answer all questions

Question no Question CL CO PO

1 (According to unit and CO1) R 1 1,2

2 (According to unit and CO1) A 1 1,2

3 (According to unit and CO2) A 2 1,2

4 (According to unit and CO2) U 2 1,2

Directorate of Technical Education Karnataka State 15CP64K Page 5

Page 156: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

Course Assessment and Evaluation:

Questions for CIE and SEE will be designed to evaluate the various educational components.

*CIE – Continuous Internal Evaluation *SEE – Semester End Examination Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded off to the next higher digit. Note to IA verifier: The following documents to be verified by CIE verifier at the end of semester

1. Blue books ( 20 marks) 2. Student suggested activities report for 5 marks evaluated through appropriate rubrics. 3. Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment

Methods.

What To Whom

Frequency Max Marks Course Outcomes

Theory Evidence Collected

DIRE

CT A

SSES

SMEN

T

CIE

-CONTINOUS INTERNAL EVALUATIO

N

I A Tests

Stud

ents

Three IA tests (Average marks of Three IA tests are considered).

20 Blue Books 1 to 5

Class room Assignments

Class room Assignments

05 Blue Books

1 &5

Total 25

SEE

-SEMESTER END

EXAMINATION

End Exam

End Of the Course

100 Answer Scripts

1 to 5

INDI

RECT

AS

SESS

MEN

T M

ETHO

DS

Student Feedback on course

Stud

ents

Middle Of The Course

Feed Back Forms

End Of Course Survey End Of The Course

Questionnaire

Directorate of Technical Education Karnataka State 15CP64K Page 6

Page 157: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

vÀgÀUÀw ZÀlĪÀnPÉUÀ¼ÀÄ:

¥ÀoÀåPÀæªÀÄzÀ°ègÀĪÀ ¥ÀvÀæ £ÀªÀÄÆ£ÉUÀ¼ÀÄ zÉÊ£ÀA¢£À ¥ÀwæPÉUÀ¼À°è eÁ»gÁvÀÄ gÀÆ¥ÀzÀ°è gÀÄvÀÛzÉ. EAvÀºÀ PÀ¤µÀ×

LzÀÄ ªÀiÁzÀjUÀ¼ÀÄ ªÀÄvÀÄÛ ¸ÀA¥ÁzÀPÀjUÉ ¥ÀvÀæUÀ¼ÀÄ, ¥ÀwæPÁ ªÀgÀ¢ ( À sÉ-¸ÀªÀiÁgÀA sÀzÀ) U¼À£ÀÄß ÀAUÀ滹,

PÀvÀÛj¹ CzÀ£ÀÄß ¥ÀÄ ÀÛPÀzÀ MAzÀÄ §¢ CAn¹, CzÀPÉÌ JzÀÄgÀÄ sÁUÀzÀ°è ¸ÀAQë¥ÀÛ °¦ §gÉAiÀÄĪÀÅzÀÄ.

1. ¸À sÉ-¸ÀªÀiÁgÀA sÀUÀ¼À°è sÁUÀªÀ»¹, CzÀgÀ ªÀgÀ¢, ¨sÁµÀtUÀ¼À ¸ÁgÁA±ÀªÀ£ÀÄß n¥Ààt gÀÆ¥ÀzÀ°è

§gÉAiÀÄĪÀÅzÀÄ.

2. ¥ÀwæPÉUÀ¼À°è §gÀĪÀ ¤vÀå §¼ÀPÉ ¥ÀzÀ/¥ÀzÀ¸ÀªÀÄƺÀUÀ½UÉ ºÉƸÀ °¦ gÀZÀ£É ªÀiÁqÀĪÀÅzÀÄ. EzÀgÀ°è

vÁAwæPÉ (UÀtPÀ E¤ßvÀgÀ) ¥ÀzÀUÀ¼ÀÄ, DyðPÀ, ¸ÁªÀiÁfPÀ, ªÉÊeÁÕ¤PÀ, PÀ É, ¸Á»vÀå PÉëÃvÀæUÀ¼À

¥ÀzÀUÀÄZÀÒUÀ¼À£ÀÄß DAiÀÄÄÝPÉÆAqÀÄ ÀAQë¥ÀÛ°¦ gÀZÀ£É ªÀiÁr, PÀ¤µÀ× 25 ¥ÀzÀUÀ¼À£ÀÄß ¹J ¥ÀÄ ÀÛPÀzÀ°è

£ÀªÀÄÆ¢ ÀĪÀÅzÀÄ.

3. ²ÃWÀæ°¦AiÀÄ°è §gÉAiÀÄÄ P˱À®åªÀ£ÀÄß ºÉaѸÀĪÀ E£ÁåªÀÅzÉà «zsÁ£ÀUÀ¼À£ÀÄß C¼ÀªÀr¹PÉÆAqÀÄ

C£ÀĵÁ×£ÀUÉƽ ÀĪÀÅzÀÄ.

4. PÀZÉÃjAiÀÄ°è ªÉÄïÁ¢üPÁj GPÀÛ ÉÃR£À ¤ÃqÀĪÀ ±ÉÊ°AiÀÄ°è ªÁtÂdå/ ÀPÁðj ¥ÀvÀæUÀ¼À£ÀÄß

GPÀÛ ÉÃT¹, °¥ÁåAvÀgÀ ªÀiÁr ÀĪÀÅzÀÄ. (¸ÁzsÀåªÁzÀgÉ UÀtPÀAiÀÄAvÀæ/ ÉgÀ¼ÀZÀÄÑ AiÀiAvÀæzÀ°è

ªÀiÁr À§ºÀÄzÀÄ)

5. ¥ÀwæPÁ ÀA¥ÁzÀPÀjUÉ ¥ÀæZÀ°vÀ «ªÁzÁ ÀàzÀªÀ®èzÀ «µÀAiÀÄUÀ¼À ªÉÄÃ É ¥ÀvÀæªÉÇAzÀ£ÀÄß gÀa¸ÀĪÀÅzÀÄ.

6. ¥ÀwæPÉAiÀÄ°è ¥ÀæPÀlªÁUÀĪÀ mÉAqÀgï/ºÀgÁdÄ ¥ÀæPÀluÉUÀ¼À ªÀÄÄ¢ævÀ £ÀªÀÄÆ£É ªÀÄvÀÄÛ CzÀPÉÌ ²ÃWÀæ°¦

¸ÀAPÉÃvÀUÀ¼À£ÀÄß §gÉAiÀÄĪÀÅzÀÄ.

7. DPÀëðPÀ eÁ»gÁvÀÄUÀ¼À 1-2 ªÀiÁzÀjUÀ¼À£ÀÄß ¥ÀÄ ÀÛPÀzÀ°è ¯Éæ¹,eÁ»gÁw£À À ªÁåSÉå ªÀÄvÀÄÛ

§gÉAiÀÄĪÀ ±ÉÊ°AiÀÄ£ÀÄß w½¸ÀĪÀÅzÀÄ.

¥Àæ±ÉߥÀwæPÉ ¹zÀÞ¥Àr ÀĪÁUÀ UÀªÀĤ À¨ÉÃPÁzÀ CA±ÀUÀ¼ÀÄ:

1. »A¢£À AiÀiÁªÀÅzÉà ¥Àæ±ÉߥÀwæPÉUÀ½AzÀ AiÀiÁªÀÅzÉà ¥Àæ±ÉßAiÀÄ£ÀÄß AiÀÄxÁªÀvÁÛV £ÀPÀ®Ä ªÀiÁrgÀ¨ÁgÀzÀÄ.

2. «zÁåyðUÀ¼À sÁµÁ ¸ÁªÀÄxÀåðzÀ CjªÀ£ÀÄß UÀªÀÄ£ÀzÀ°èlÄÖPÉÆAqÀÄ «µÀAiÀÄ eÁÕ£À, UÀæ»PÉ ªÀÄvÀÄÛ CzÀ£ÀÄß P˱À®å¥ÀÆtðªÁV

C©üªÀåQÛ À®Ä ¸ÁzsÀåªÁUÀĪÀAvÉ ¥Àæ±ÉßAiÀÄ°è£À ¨sÁµÉ ¸ÀgÀ¼ÀªÁVzÀÄÝ, ¸ÀtÚ ¸ÀtÚ ªÁPÀåUÀ½AzÀ ¥Àæ±ÉßUÀ¼ÀÄ EgÀ°. UÉÆAzÀ®PÉÌ

CªÀPÁ±À«®èzÀAvÉ «µÀAiÀÄ £ÉÃgÀªÁVgÀ°.

3. ¥ÀæZÀ°vÀ «zÀåªÀiÁ£ÀUÀ½UÉ ¥Àæ±ÉßAiÀÄ «µÀAiÀÄUÀ¼À DAiÉÄÌ EgÀ°.

4. ºÉZÀÄÑ §¼ÀPÉAiÀÄ°ègÀĪÀ ¥ÀzÀ/¥ÀzÀ¥ÀÄAdUÀ¼ÀÄ/DzsÀåPÀëgÀUÀ½®èzÀ (E¤ëAiÀįï) ¸ÀÄ® sÀªÁV §gÉzÀÄPÉƼÀî®Ä ¸ÁzsÀåªÁUÀĪÀAvÀºÀ

¥ÀjavÀ ºÉ¸ÀgÀÄUÀ¼ÀÄ (CUÀvÀå«zÀÝgÉ) EgÀ¨ÉÃPÀÄ.

5. C£ÀUÀvÀå CAQ ¸ÀASÉåUÀ¼ÀÄ, ¥ÀoÀå¥ÀĸÀÛPÀzÀ°è£À ¥ÀzÀUÀ¼À ¸ÀªÀÄƺÀzÀ ±À§ÝUÀ¼À£ÀÄß wgÀÄazÀAvÀºÀ ¥ÀzÀUÀ¼ÀÄ (GzÁ: vÀAzÉ-

vÁ¬ÄUÀ¼ÀÄ=vÁ¬ÄvÀAzÉUÀ¼ÀÄ, CAQ-CA±ÀUÀ¼ÀÄ= CAQUÀ¼ÀÄ, CA±ÀUÀ¼ÀÆ ¸ÀPÁðgÀzÀ UÀªÀÄ£ÀPÉÌ

§A¢zÉ=¸ÀPÁðgÀzÀ°ègÀĪÀAvÀºÀªÀgÀ UÀªÀÄ£ÀPÉÌ §A¢®è....EvÁå¢) UÀæ»PÉUÉ PÀµÀÖªÁUÀĪÀAvÀºÀ ºÉ¸ÀgÀÄUÀ¼ÀÄ ¨ÉÃqÀ.

6. UÀtå ªÀåQÛUÀ¼À ¥ÀzÀ£ÁªÀÄzÀ eÉÆvÉUÉ ºÉ¸ÀgÀÄUÀ¼À£ÀÄß ¤ÃqÀĪÀÅzÀÄ ¨ÉÃqÀ. «zÁåyðUÀ¼À ¸ÁªÀiÁ£ÀAiÀÄeÁÕ£ÀPÉÌ EzÀ£ÀÄß ©qÀĪÀÅzÀÄ

GvÀÛªÀÄ. (ªÀÄÄRåªÀÄAwæ , ¥ÀæzsÁ£ÀªÀÄAwæ, ²PÀët ¸ÀaªÀ-F jÃw EgÀ°) ºÁUÉ ¢£ÁAPÀ dįÉÊ 24 gÀAzÀÄ. §zÀ®Ä dįÉÊ

24£Éà vÁjÃRÄ JA¢gÀ°.

7. ¥Àæ±Éß ¥ÀwæPÉAiÀÄ°è MlÄÖ LzÀÄ ¥Àæ±ÉßUÀ½gÀ¨ÉÃPÀÄ. J®è ¥Àæ±ÉßUÀ¼ÀÄ ¸ÁzsÀåªÁzÀµÀÄÖ KPÀgÀÆ¥ÀzÀ CPÀëgÀUÀ¼À ¥ÀæªÀiÁt/CAPÀUÀ¼ÀÄ EzÀÝgÉ

GvÀÛªÀÄ. DzÀgÉ «µÀAiÀÄ ¤gÀÆ¥ÀuÉUÁV£À n¥Ààt CA±ÀUÀ¼ÀÄ ºÉaÑzÀÝgÉ (DzÉñÀ, ¸À sÁ £ÀqÁªÀ½UÀ¼ÀÄ, w½ªÀ½PÉ ¥ÀvÀæ

EvÁå¢)CzÀ£ÀÄß C¼ÀªÀr¹PÉÆAqÀÄ, EvÀgÀ ¥Àæ±ÉßUÀ½UÉ UÁvÀæ¢AzÀ C®à «£Á¬ÄÛ ¤ÃqÀ§ºÀÄzÀÄ. ¥ÁægÀA¨sÀzÀ 2-3 ¥Àæ±ÉßUÀ¼ÀÄ

¸ÀgÀ¼ÀªÁzÀ, ¸ÀÄ®¨sÀUÁæºÀå ªÀÄvÀÄÛ ¸ÀgÁUÀªÁV (CqÉvÀqɬĮèzÉ) §gÉzÀÄPÉƼÀÄîªÀAvÀºÀ £ÉÃgÀ «µÀAiÀÄzÀ ªÁPÀåUÀ¼À£ÀÄß

ºÉÆA¢gÀĪÀAvÀºÀ ¥Àæ±ÉßUÀ¼À£ÀÄß ºÉÆA¢gÀ¨ÉÃPÀÄ. ªÀÄvÀÄÛ EªÀÅ ¥ÀoÀåPÀæªÀÄzÀ WÀlPÀUÀ¼À C£ÀĸÁgÀ EgÀ¨ÉÃPÉAzÀÄ E®è. DºÁé£À¥ÀvÀæ

Directorate of Technical Education Karnataka State 15CP64K Page 7

Page 158: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

ªÀÄvÀÄÛ ¹éÃPÀÈw ¥ÀvÀæzÀ n¥ÀàuÉAiÀÄ°è JgÀqÀÄ GvÀÛgÀUÀ¼À£ÀÄß ¤jÃQë À§ºÀÄzÀÄ CxÀªÀ DºÁé£À¥ÀvÀæªÉÇAzÀ£Éßà §gÉAiÀÄ®Ä PÉüÀ§ºÀÄzÀÄ.

DzÀgÉ ºÀÄzÉÝUÉ eÁ»gÁvÀÄ ªÀÄvÀÄÛ ºÀÄzÉÝUÉ Cfð ¥ÀvÀæ £ÀªÀÄÆ£ÉAiÀÄ GvÀÛgÀªÀ£ÀÄß MAzÉà ¥Àæ±ÉßAiÀÄ°è PÉüÀ¨ÁgÀzÀÄ.

8. ¸ÁzsÀåªÁzÀµÀÄÖ ¥Àæ±ÉߥÀwæPÉAiÀÄ ¤Ã°£ÀPÁ±ÉAiÀÄ£ÀÄß C£ÀĸÀj¹, MAzÉà §UÉAiÀÄ £ÀªÀÄÆ£ÉAiÀÄ JgÀqÀÄ ¥Àæ±ÉßUÀ¼ÀÄ MAzÀÄ

¥Àæ±ÉߥÀwæPÉAiÀÄ°è §gÀzÀAvÉ £ÉÆÃrPÉƼÀî¨ÉÃPÀÄ.

¥Àæ±ÉߥÀwæPÉAiÀÄ£ÀÄß ¹zÀÞ¥Àr ÀĪÁUÀ F PɼÀUÉ PÉÆnÖgÀĪÀAvÉ ¥ÀoÀåzÀ°è£À ¥ÀvÀæ £ÀªÀÄÆ£ÉUÀ¼À£ÀÄß 05 sÁUÀUÀ½AzÀ

vÀ¯Á 01 gÀAvÉ ¥Àæ±ÉßAiÀÄ£ÀÄß DAiÀÄÄÝPÉƼÀî ÉÃPÀÄ.

¥Àæ±ÉߥÀwæPÉAiÀÄ£ÀÄß ¹zÀÞ¥Àr ÀĪÁUÀ F PɼÀUÉ PÉÆnÖgÀĪÀAvÉ ¥ÀoÀåzÀ°è£À ¥ÀvÀæ £ÀªÀÄÆ£ÉUÀ¼À£ÀÄß 05 sÁUÀUÀ½AzÀ vÀ¯Á 01

gÀAvÉ ¥Àæ±ÉßAiÀÄ£ÀÄß DAiÀÄÄÝPÉƼÀî ÉÃPÀÄ.

¥Àæ±ÉߥÀwæPÉAiÀÄ ¸ÁªÀiÁ£Àå ¸ÀégÀÆ¥À (¤Ã° £ÀPÉë)

PÀæ. ÀA. «ªÀgÀ (¥Àæ±ÉßAiÀÄ ²Ã¶ðPÉ ¤ÃqÀ ÉÃPÁzÀ

¥Àæ±ÉßUÀ¼À ÀASÉå

CPÀëgÀUÀ¼À

«Äw

UÀÄtªÀÄlÖ CAPÀUÀ¼ÀÄ

1 C) DºÁé£À¥ÀvÀæ ªÀÄvÀÄÛ ¹éÃPÀÈw ¥ÀvÀæ

D) ºÀÄzÉÝUÉ Cfð vÀAiÀiÁjPÉ

E) w½ªÀ½PÉ ¥ÀvÀæ/ À sÉAiÀÄ

DºÁé£À¥ÀvÀæ

F) ÀA¥ÁzÀPÀjUÉ ¥ÀvÀæUÀ¼ÀÄ

01 200-220 ¸ÁzsÁgÀt 15-20

2 C) ¥ÀwæPÁ ªÀgÀ¢ D) ¸ÁªÀðwæPÀ/ ªÉÊAiÀÄQÛPÀ ªÀÄ£À« E) ±ÀÄ sÀ ¸ÀAzÉñÀUÀ¼ÀÄ F) ¸ÀAvÁ¥À ¸ÀÆZÀPÀÀ ¸ÀAzÉñÀ G)¸ÀAvÁ¥À ¸ÀÆZÀPÀ ¤tðAiÀÄ

01 200-240 PpÀt 20

3. C) ªÁtÂdå ¥ÀvÀæUÀ¼ÀÄ D) ¸ÁªÀiÁ£Àå ¸ÀPÁðj ¥ÀvÀæ ªÀåªÀºÁgÀ E) CgÉÃ-¸ÀPÁðj ¥ÀvÀæ F)¸ÁéAiÀÄvÀÛ/¸ÀܽÃAiÀÄ ¸ÀA¸ÉÜUÀ¼À ¥ÀvÀæUÀ¼ÀÄ G) ¸ÀAWÀ-¸ÀA¸ÉÜUÀ¼À ¥ÀvÀæUÀ¼ÀÄ/SÁ¸ÀV ¥ÀvÀæUÀ¼ÀÄ.

01 220-240 ÀgÀ¼À 15-20

4 C) ¸ÀPÁðgÀzÀ DzÉñÀUÀ¼ÀÄ/eÁÕ¥À£ÀUÀ¼ÀÄ/¸ÀÄvÉÆÛïÉUÀ¼ÀÄ D) mÉAqÀgï/ºÀgÁdÄ ¥ÀæPÀluÉUÀ¼ÀÄ/¥ÀwæPÁ ¥ÀæPÀluÉ/¥ÀæPÀluÉUÀ¼ÀÄ G) ¸À¨ÉAiÀÄ £ÀqÀªÀ½PÉUÀ¼ÀÄ

01 260-280 ¸ÁzsÁgÀt 25

5 C) ©£ÀߪÀvÀÛ¼É/¸À£Áä£À/C©ü£ÀAzÀ£ ¥ÀvÀæUÀ¼ÀÄ D) ªÁtÂdå /DPÀµÀðPÀ eÁ»gÁvÀÄUÀ¼ÀÄ/¸ÁªÀiÁ£Àå w¼ÀĪÀ½PÉAiÀÄ eÁ»gÁvÀÄUÀ¼ÀÄ E) ¸ÁéUÀvÀ/ªÀAzÁ¥ÀðuÉ sÁµÀt vÀAiÀiÁjPÉ

01 260-280 ¸ÁzsÁgÀt 20-25

Directorate of Technical Education Karnataka State 15CP64K Page 8

Page 159: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

ªÀiÁzÀj ¥Àæ±ÉߥÀwæPÉ-1

Code: 15CP64K ¸ÀAPÉÃvÀ: 15¹¦64PÉ

r¥ÉÆèêÀiÁ E£ï PÀªÀĶðAiÀÄ¯ï ¥ÁæQÖ¸ï

6£Éà ¸ÉªÉĸÀÖgï- PÀ£ÀßqÀ ²ÃWÀæ°¦-6 -«¸ÀÛj¸ÀÄ«PÉ

¸ÀªÀÄAiÀÄ: GPÀÛ ÉÃR£À:05 ¤«ÄµÀUÀ¼ÀÄ CAPÀ:100

°¥ÁåAvÀgÀ: JgÀqÀÄ UÀAmÉUÀ¼ÀÄ

NzÀÄUÀjUÉ ¸ÀÆZÀ£ÉUÀ¼ÀÄ:- (1) PɼÀV£À ¥Àæ±ÉßUÀ¼À£ÀÄß UÀÄgÀÄw£À ¥ÀæPÁgÀ MAzÀÄ ¤«ÄµÀPÉÌ 260 CPÀëgÀUÀ¼À

ªÉÃUÀzÀ° è ¸ÀàµÀÖªÁV ²ÃWÀæ°¦ ±ÉÊ°AiÀÄ°è NzÀ¨ÉÃPÀÄ.

(2) ¥Àæ±ÉßAiÀÄ DgÀA sÀzÀ ¸ÀASÉåUÀ¼ÀÄ ¥Àæ±ÉßAiÀÄ sÁUÀªÁVzÀÄÝ, CzÀ£ÀÄß ¸ÀºÀ

GPÀÛ ÉÃT¸À¨ÉÃPÀÄ. ¥Àæ±Éß ¸ÀASÉå ªÀÄvÀÄÛ ¥ÀvÀæ ²Ã¶ðPÉAiÀÄ£ÀÄß JvÀÛgÀzÀ

zsÀé¤AiÀÄ°è NzÀ¨ÉÃPÀÄ.

(3) ¥Àæ±ÁßAPÀUÀ¼À£ÀÄß GPÀÛ ÉÃR£ÀzÀ £ÀAvÀgÀ «zÁåyðUÀ½UÉ w½¸À¨ÉÃPÀÄ.

(4) GPÀÛ ÉÃR£ÀzÀ n¥Ààt ¥ÀĸÀÛPÀzÀ°è ¸ÀASÉåUÀ¼ÀÄ, C£Àå sÁµÁ ¥ÀzÀUÀ¼ÀÄ

ªÀÄvÀÄÛ £ÁªÀÄ¥ÀzÀUÀ¼À£ÀÄß ªÀuÁðPÀëgÀUÀ¼À°è §gÉzÀÄPÉÆArzÀÝgÉ, DPÉëÃ¥ÀuÉ

ªÀiÁqÀ¨ÁgÀzÀÄ. EzÀÄ ªÀiË®åªÀiÁ¥À£ÀPÉÌ ¸ÀA§A¢ü¹zÀ «µÀAiÀĪÁVzÉ.

-------------

¥Àæ±Éß MAzÀÄ: JgÀqÀÄ ¸Á«gÀzÀ ºÀ¢ªÀÄÆgÀ£Éà ªÀµÀðzÀ ¨sÁgÀvÀgÀvÀß ¥Àæ±À¹Û ¥ÀqÉzÀ SÁåvÀ «eÁÕ¤

¥ÉÆæÃ¥sɸÀgï ¹.J£ï.Dgï.gÁªï CªÀjUÉ PÀ£ÁðlPÀ ¸ÀPÁðgÀªÀÅ C©ü£ÀAzÀ£Á / ¸ÀªÀiÁgÀA¨sÀªÀ£ÀÄß

ºÀ¢£Á®ÌgÀ dÆ£ï ºÀ¢£ÉAl£Éà vÁjÃRÄ ¸ÀAeÉ «zsÁ£À¸ËzsÀzÀ ¨ÁåAPÉémï ¸À¨sÁAUÀtzÀ°è

K¥Àðr¹zÉ. UËgÀªÀ ¸ÀªÀÄ¥ÀðuÉ PÀ£ÁðlPÀzÀ ªÀÄÄRåªÀÄAwæUÀ½AzÀ. CzsÀåPÀëvÉ //PÀAzÁAiÀÄ

¸ÀaªÀgÁzÀ ²æà PÁUÉÆÃqÀÄ wªÀÄ¥Àà£ÀªÀgÀÄ, ªÀÄÄRå CwyUÀ¼ÀÄ: «zsÁ£À¸À¨sÉAiÀÄ «gÉÆÃzsÀ¥ÀPÀëzÀ

£ÁAiÀÄPÀgÀÄ, PÀ£ÀßqÀ ªÀÄvÀÄÛ ¸ÀA¸ÀÌøw ¸ÀaªÉ ²æêÀÄw GªÀiÁ²æÃ. PÁAiÀÄðPÀæªÀÄ: ¸ÁéUÀvÀ,///

¥ÁæxÀð£É, ¥Áæ¸ÁÛ«PÀ ¨sÁµÀt, ¸À£Áä£À, ¨sÁµÀtUÀ¼ÀÄ, ¨sÁªÀVÃvÉ. EvÁå¢. (CAPÀ:20)

¥Àæ±Éß JgÀqÀÄ: E¥ÀàvÉÛgÀqÀ£Éà vÁjÃRÄ DUÀ¸ïÖ ºÀ¢£Á®ÌgÀAzÀÄ PÀ£ÀßqÀ ¸Á»vÀå PÉëÃvÀæzÀ »jAiÀÄ ¸Á»w

eÁÕ£À/1/¦ÃoÀ ¥Àæ±À¹Û ¥ÀÄgÀ¸ÀÌøvÀ qÁPÀÖgï AiÀÄÄ.Dgï.C£ÀAvÀªÀÄÆwðAiÀĪÀgÀÄ C£ÁgÉÆÃUÀå¢AzÀ

¤zsÀ£À.

¢ªÀAUÀvÀgÀÄ ²ªÀªÉÆUÀÎ f¯ÉèAiÀÄ°è ¸Á«gÀzÉÆA¨sÉÊ£ÀÆgÀ ªÀÄĪÀvÉÛgÀqÀgÀ°è d£À£À. ªÉÄʸÀÆgÀÄ/

«±Àé«zÁå®AiÀÄzÀ ¸ÁßvÀPÉÆÃvÀÛgÀ ¥ÀzÀ«. EAVèµï ¸Á»vÀåzÀ°è ¸ÀA±ÉÆÃzsÀ£ÉUÁV EAUÉèAr£À

«±Àé«zÁå®AiÀÄ¢AzÀ qÁPÀÖgÉÃmï ¥ÀqÉzÀgÀÄ. G¥À£Áå¸ÀPÀgÁV ªÀÈwÛ ¥ÁægÀA¨sÀ. PÀæªÉÄÃt//

¥ÁæzsÁå¥ÀPÀgÀÄ, PÉÃgÀ¼ÀzÀ UÁA¢ü «±Àé«zÁå®AiÀÄzÀ G¥ÀPÀÄ®¥Àw, PÉÃAzÀæ ¸Á»vÀå CPÁqÉ«Ä CzsÀåPÀë,

Directorate of Technical Education Karnataka State 15CP64K Page 9

Page 160: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

zÉñÀ-«zÉñÀUÀ¼À°è ¸ÀAzÀ±ÀðPÀ ¥ÁæzsÁå¥ÀPÀgÁV PÁAiÀÄð¤ªÀðºÀuÉ. ¥Àæ¹zÀÝ PÀÈw///UÀ¼ÀÄ:

¨sÁgÀw¥ÀÄgÀ, ¥ÀæeÉÕ ªÀÄvÀÄÛ ¥Àj¸ÀgÀ, ¸ÀA¸ÁÌgÀ, CªÀ¸ÉÜ, §gÀ ªÀÄÄAvÁzÀªÀÅ. ¥ÀzÀä¨sÀƵÀt, eÁÕ£À¦ÃgÀ,

gÁeÉÆåÃvÀìªÀ ªÀÄÄAvÁzÀ ¥Àæ±À¹ÛUÀ¼À£ÀÄß ¥ÀqÉ¢zÀÝgÀÄ. ¢ªÀAUÀvÀgÀÄ ¸Á»wAiÀÄ®èzÉ,/2/ d£À¥ÀgÀ

ºÉÆÃgÁlUÁgÀ ªÀÄvÀÄÛ aAvÀPÀgÁV ¥Àæ¹zÀÝgÀÄF CA±ÀUÀ¼À DzsÁgÀ¢AzÀ gÁdåzÀ ªÀÄÄRåªÀÄAwæUÀ¼ÀÄ

¢ªÀAUÀvÀgÀ ¥ÀwßAiÀĪÀjUÉ PÀ½¸À®Ä ¸ÀAvÁ¥À ¸ÀÆZÀPÀ ¸ÀAzÉñÀ ¹zÀÞ/¥Àr¹ CAPÀ:25)

¥Àæ±Éß: ªÀÄÆgÀÄ: dAiÀÄ£ÀUÀgÀ UÀȺÀ¤ªÀiÁðt ¸ÀºÀPÁgÀ ¸ÀAWÀzÀ PÁAiÀÄðzÀ²ðAiÀĪÀgÀÄ ¸ÀAWÀzÀ

¸ÀzÀ¸ÀågÁzÀ ¤ªÀÄUÉ ºÀvÀÛ£Éà vÁjÃRÄ ¥ÀvÀæ §gÉzÀÄ, ºÉƸÀzÁV ¤ªÀiÁðt ªÀiÁqÀÄwÛgÀĪÀ/ D¢vÀå

£ÀUÀgÀzÀ ¤ªÉñÀ£ÀUÀ¼À C©üªÀÈ¢Ý PÁAiÀÄð ªÀÄÄPÁÛAiÀÄ ºÀAvÀzÀ°èzÉ. C©üªÀÈ¢Ý ªÉZÀÑ

ºÉZÁÑVgÀĪÀÅzÀjAzÀ µÀgÀvÀÄÛUÀ¼À C£ÀĸÁgÀ ¤ªÉñÀ£À ªÀiË®åzÀ ±ÉÃPÀqÀ ºÀvÀÛgÀµÀÄÖ/// ºÉZÀÄÑ

ªÉƧ®UÀ£ÀÄß ªÀÄÄA¢£À wAUÀ¼À ºÀvÀÛ£Éà vÁjÃT£ÉƼÀUÉ vÀ¥ÀàzÉà ¥ÁªÀw¸À¨ÉÃPÉAzÀÄ

w½¹gÀÄvÁÛgÉ.- F CA±ÀUÀ½AzÀ MAzÀÄ ªÀåªÀºÁgÀ ¥ÀvÀæªÀ£ÀÄß gÀa¹. (CAPÀ;15)

¥Àæ±Éß £Á®ÄÌ: F PɼÀ/3/V£À CA±ÀUÀ¼À£ÀÄß C£ÀĸÀj¹ PÁAiÀÄð¤ªÁðºÀPÀ C©üAiÀÄAvÀgªÀÀgÀ ¸À»UÁV

ºÀgÁdÄ ¥ÀæPÀluÉ vÀAiÀiÁj¹.

¨É¼ÀUÁ« £ÀUÀgÁ©üªÀÈ¢Þ ¥Áæ¢üPÁgÀzÀ d£ÀvÁ §qÁªÀuÉAiÀÄ°è ªÁ¸ÀAiÉÆÃUÀå/ E¥ÀàvÀÄÛÛ

¤ªÉñÀ£ÀUÀ¼À£ÀÄß J°è ºÉÃVzÉAiÉÆà ºÁUÉ DzsÁgÀzÀ ªÉÄÃ¯É £ÀUÀgÁ©üªÀÈ¢Ý ¤AiÀĪÀÄUÀ¼À C£ÀĸÁgÀ

d£ÀªÀj E¥ÀàvÉÛgÀqÀ£Éà vÁjÃRÄ ¤ªÉñÀ£À ¸ÀASÉå ºÀvÀÛgÀ°è ºÀgÁdÄ// ªÀiÁqÀ¯ÁUÀĪÀÅzÀÄ.

D¸ÀQÛAiÀÄļÀîªÀgÀÄ ªÀÄÄAUÀqÀ oÉêÀt E¥ÀàvÀÄÛ ¸Á«gÀ gÀÆ¥Á¬ÄUÀ¼À£ÀÄß PÀnÖ ¨sÁUÀªÀ»¸ÀĪÀÅzÀÄ.

CAwªÀÄ ©qï£À CzsÀð ªÉƧ®UÀ£ÀÄß ¸ÀܼÀzÀ¯Éèà ¥ÁªÀw. ¨ÁQ/// ºÀtªÀ£ÀÄß ªÀÄĪÀvÀÄÛ

¢£ÀUÀ¼ÉƼÀUÉ ¥ÁªÀw¸À¨ÉÃPÀÄ. ¤ªÉñÀ£ÀUÀ¼À£ÀÄß ªÉÆzÀ¯Éà £ÉÆÃrgÀ¨ÉÃPÀÄ. EvÁå¢. (CAPÀ:20)

¥Àæ±Éß LzÀÄ: ¸ÁévÀAvÀæöå ¢£ÁZÀgÀuÉ ¥ÀæAiÀÄÄPÀÛ GavÀ DgÉÆÃUÀå vÀ¥Á¸ÀuÁ ²©gÀ./4/ DUÀ¸ïÖ

ºÀ¢£ÉÊzÀ£Éà vÁjÃRÄ ¨É½UÉÎ MA sÀvÀÛjAzÀ JgÀqÀÄ UÀAmɪÀgÉUÉ. GzÁÏl£É: SÁåvÀ PÀ¯Á«zÀ

¸ÀĢåï CªÀjAzÀ. C£ÀĨsÀ« vÀdÕjAzÀ PɼÀPÀAqÀ ¥ÀjÃPÉëUÀ¼ÀÄ ®¨sÀå. /GzÀÝ-vÀÆPÀ ¥ÀjÃPÉë, zÉÊ»PÀ

¥ÀjÃPÉë, ªÀÄzsÀĪÉÄúÀ ¥ÀjÃPÉë. ªÉÊzÀågÀ ¸À®ºÉ. EvÁå¢. J¯Áè vÀgÀºÀzÀ ¥ÀjÃPÉëUÀ¼À£ÀÄß ªÀiÁr¸À®Ä

MAzÀÄ ¢£À ªÀÄÄAavÀªÁV £ÉÃgÀªÁV CxÀªÁ zÀÆgÀªÁtÂ// ªÀÄÆ®PÀ ºÉ¸ÀgÀÄ

£ÉÆÃAzÁ¬Ä¹PÉƼÀî¨ÉÃPÀÄ. ªÉÆzÀ® MAzÀÄ£ÀÆgÀÄ d£ÀjUÉ ªÀiÁvÀæ CªÀPÁ±À. §¤ß

G¥ÀAiÉÆÃV¹PÉƽî. . . ¸ÀܼÀ:“¸ÀAfë¤ D¸ÀàvÉæ”, ///«dAiÀÄ£ÀUÀgÀ, E°èUÉ ¨sÉÃn PÉÆr.

¸ÀÆZÀ£É:/// «±ÉõÀ ªÉÊzÀåQÃAiÀÄ ¥ÀjÃPÉëUÀ½UÉ MlÄÖ ±ÀÄ®ÌzÀ ±ÉÃPÀqÀ LªÀvÀÛgÀµÀÄÖ jAiÀiÁ¬ÄÛ. F

¸Ë® sÀå MAzÀÄ ªÁgÀ ªÀiÁvÀæ. F CA±ÀUÀ¼À DzsÁgÀ¢AzÀ MAzÀÄ DPÀµÀðPÀ eÁ»gÁvÀ£ÀÄß

vÀAiÀiÁj¹./5/ - (CAPÀ:20)

***********

Directorate of Technical Education Karnataka State 15CP64K Page 10

Page 161: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

ªÀiÁzÀj ¥Àæ±Àß ¥ÀwæPÉ

15CP64K - PÀ£ÀßqÀ ²ÃWÀæ°¦ - «¸ÀÛgÀuÉ(ªÉÃUÀ:¤«ÄµÀPÉÌ 260 CPÀëgÀUÀ¼ÀAvÉ)

¸ÀªÀÄAiÀÄ: 5 ¤«ÄµÀUÀ¼À PÁ® GPÀÛ ÉÃR£À

«¸ÀÛgÀuÉUÉ – 02 JgÀqÀÄ UÀAmÉUÀ¼ÀÄ UÀjµÀ× CAPÀUÀ¼ÀÄ – 100

NzÀÄUÀjUÉ ¸ÀÆZÀ£ÉUÀ¼ÀÄ :

1. F PɼÀUÉ PÉÆnÖgÀĪÀ «µÀAiÀĪÀ£ÀÄß ¤«ÄµÀPÉÌ 260 CPÀëgÀUÀ¼À ªÉÃUÀzÀ°è UÀÄgÀÄw¹gÀĪÀAvÉ NzÀvÀPÀÌzÀÄÝ. 2. GPÀÛ ¯ÉÃR£À ¤ÃqÀĪÁUÀ ¥Àæ±ÉßAiÀÄ£ÀÄß ºÁUÀÄ ¥Àæ±Éß ¸ÀASÉåUÀ¼À£ÀÄß JvÀÛgÀzÀ zsÀé¤AiÀÄ°è NzÀvÀPÀÌzÀÄÝ. 3. GPÀÛ¯ÉÃR£À ªÀÄÄVzÀ £ÀAvÀgÀ ¥ÀæwAiÉÆAzÀÄ ¥Àæ±ÉßUÀ½UÀÆ ¤UÀ¢ü ¥Àr¹gÀĪÀ CAPÀUÀ¼À£ÀÄß «zÁåyðUÀ½UÉ

§gÉzÀÄPÉƼÀî®Ä w½¸ÀvÀPÀÌzÀÄÝ. 4. GPÀÛ ¯ÉÃR£À ªÀÄÄVzÀ £ÀAvÀgÀ ¥Àæ±ÉßUÀ½UÉ GvÀÛj¸À®Ä EgÀĪÀ PÁ¯ÁªÀPÁ±ÀªÀ£ÀÄß w½¸ÀvÀPÀÌzÀÄÝ.

¥Àæ±Éß MAzÀÄ: FUÀ eÁjAiÀÄ°ègÀĪÀ ¤AiÀĪÀÄUÀ¼À ¥ÀæPÁgÀ gÁdåzÀ J¯Áè ¸ÀPÁðj ªÀÄvÀÄÛ SÁ¸ÀV ¥Á°mÉQßPïUÀ¼ÀÄ

±ÉÊPÀëtÂPÀ ªÀµÀðzÀ JgÀqÀÄ PÁ¯ÁªÀ¢üUÀ¼À PÉÆ£ÉAiÀÄ°è ¥ÀjÃPÉëUÀ¼À/£ÀÄß £ÀqɸÀ¨ÉÃPÁVzÀÄÝ «zÁåyðUÀ¼À ¤AiÀÄvÀ

ºÁdgÁw §UÉÎ UÀªÀÄ£À ºÀj¸À¨ÉÃPÁVgÀÄvÀÛzÉ. DzÀgÉ ªÉÄð£ÀAvÉ ¥ÀjÃPÉëUÀ¼À£ÀÄß £ÀqɸÀ¢gÀĪÀ ºÁUÀÄ

¤AiÀĪÀiÁ£ÀĸÁgÀ ºÁdgÁw E®èzÀ «zÁåyðUÀ¼À ªÀiÁ»wAiÀÄ£ÀÄß ¤AiÀÄvÀªÁV PÀ½¸À¢gÀĪÀ «µÀAiÀÄ ªÀÄAqÀ½AiÀÄ

UÀªÀÄ£ÀPÉÌ §A¢zÀÄÝ EzÀjAzÀ C£ÀUÀvÀå ZÀlĪÀnPÉUÀ¼ÀÄ ºÉZÁÑV ¸ÀÄUÀªÀÄ ¥ÀjÃPÁë PÁgÀå ¤ªÀðºÀuÉUÉ CqÀZÀuÉ.

«zÁåyðUÀ¼À°è ±ÉÊPÀëtÂPÀ ²¸ÀÄÛ ªÀÄÆr¸À®Ä J®è vÁAwæPÀ ²PÀët ¸ÀA¸ÉÜUÀ¼À ¥ÁæZÁgÀågÀÄUÀ¼ÀÄ ¤AiÀĪÀiÁ£ÀĸÁgÀ

¥ÀjÃPÉëUÀ¼À£ÀÄß £Àqɹ ¥sÀ°vÁA±À PÉÆgÀvÉ ºÁdgÁw C¨sÀåyðUÀ¼À ªÀiÁ»wAiÀÄ£ÀÄß K¦æ¯ï ºÀvÀÛgÉƼÀUÉ ªÀÄAqÀ½UÉ

C¢üPÀÈvÀ £ÀªÀÄÆ£ÉAiÀÄ°è eÁUÀævÉ PÀ¼ÀÄ»¸À®Ä ¸ÀÆa¹zÉ. ¸ÀPÁðgÀzÀ vÁAwæPÀ ²PÀët ¥ÀjÃPÁë ªÀÄAqÀ°AiÀÄ

PÁgÀåzÀ²ðAiÀĪÀgÀ ¸À»UÁV ¸ÀÄvÉÆÛÃ¯É ¹zÀÞ ¥Àr¹.

(25 CAPÀUÀ¼ÀÄ)

¥Àæ±Éß JgÀqÀÄ : ²PÀët ¸ÀaªÀgÀÄ ¥ÀæxÀªÀÄ ¢éwÃAiÀÄ ¥ÀzÀ« ¥ÀjÃPÉëUÀ¼À£ÀÄß DAiÀiÁ PÁ¯ÉÃdÄUÀ½UÉ ªÀ»¸ÀĪÀ

D¯ÉÆÃZÀ£É EzÉ JAzÀÄ ºÉýzÀÄÝ EzÀÄ JµÀÖgÀ ªÀÄnÖUÉ ¸Àj vÀ¥ÀÄà JA§ÄzÀ£ÀÄß «±Éèö¸ÀĪÀ CUÀvÀå EzÉ. EAzÀÄ

²PÀëtzÀ UÀÄtªÀÄlÖ PÀÄApvÀªÁUÀÄwÛzÀÄÝ ¸ÁPÀµÀÄÖ C¨sÁå¸À ±ÀæªÀÄ«®èzÉ ¨sÀæµÀÖ ªÀiÁUÀðUÀ½AzÀ ¥ÀzÀ« Rjâ¸ÀĪÀ

CªÀåªÀºÁgÀ «±Àé «zÁ央AiÀÄUÀ¼À°è PÁtÄwÛzÉÝêÉ. EzÀgÀ dªÁ¨ÁÝjAiÀÄ£ÀÄß PÁ¯ÉÃfUÉ ªÀ»¹zÀgÉ eÁw ºÀt

EvÁå¢ CA±ÀUÀ¼ÀÄ «zÁåyðUÀ¼À ¥Àæw¨sÉVAvÀ ºÉZÀÄÑ ¥Àæ¨sÁªÀ ©ÃgÀĪÀ ¸ÀA sÀªÀ EzÉ. ¸ÁßvÀPÉÆÃvÀÛgÀ «zÁåyðUÀ¼ÀÄ

ºÉZÀÄÑ CAPÀUÀ½UÁV ZÀ¼ÀĪÀ½ ªÀiÁqÀĪÀÅzÀÄ ¸ÁªÀiÁ£ÀåªÁVzÀÄÝ EzÀÄ J®è PÁ¯ÉÃdÄUÀ½UÀÆ ºÀgÀr ¥ÉÆðøÀgÀ£ÀÄß

PÀgɸÀĪÀ ¥Àj¹Üw MzÀUÀÄ vÀÛzÉ. ¸ÀaªÀgÀÄ vÀªÀÄä D¯ÉÆÃZÀ£ÉAiÀÄ£ÀÄß PÉÊ©lÄÖ «±Àé «zÁå®AiÀÄUÀ¼À CªÀåªÀºÁgÀUÀ¼À£ÀÄß

¸Àj¥Àr¸À®Ä UÀªÀÄ£À ºÀj¸À¯ÉAzÀÄ D±ÀAiÀÄ. ¥ÀwæPÁ ¸ÀA¥ÁzÀPÀjUÉ ¥ÀvÀæ §gɬÄj. --

(20 CAPÀUÀ¼ÀÄ)

¥Àæ±Éß ªÀÄÆgÀÄ : PÀ£ÁðlPÀ gÁdå PÉÊUÁjPÁ C©üªÀÈ¢Þ ¤UÀªÀÄzÀ ²ªÀªÉÆUÀÎ « sÁUÀzÀ PÀbÉÃjAiÀÄ ¸ÀºÁAiÀÄPÀ

¥ÀæzsÁ£À ªÀåªÀ¸ÁÜ¥ÀPÀgÀÄ vÀªÀÄä PÀbÉÃjUÉ ¸ÉÃjzÀ 1990£Éà E¸À« ªÀiÁzÀjAiÀÄ "ªÀĺÉÃAzÀæ fÃ¥ï" ªÁºÀ£ÀªÀ£ÀÄß J°è

Directorate of Technical Education Karnataka State 15CP64K Page 11

Page 162: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

ºÉÃVzÉAiÉÆà ºÁUÉ ªÀiÁgÁl ªÀiÁqÀ®Ä mÉAqÀgÀ£ÀÄß PÀgÉ¢zÁÝgÉ. D¸ÀQÛ G¼ÀîªÀgÀÄ ¥sɧæªÀj E¥ÀàvÀÛgÉƼÀUÉ zÀgÀ

¸ÀÆavÀ mÉAqÀgÀ£ÀÄß LzÀÄ ¸Á«gÀ gÀÆ¥Á¬ÄUÀ¼À ªÀÄÄAUÀqÀ oÉêÀtÂAiÉÆA¢UÉ ¸À°è À¨ÉÃPÀÄ. ªÉƺÀgÁzÀ ®PÉÆÃmÉ

vÉgÉAiÀÄĪÀ ¢£À EzÉà E¥ÀàvÉÛüÀgÀAzÀÄ. µÀgÀvÀÄÛUÀ¼ÀÄ: AiÀıÀ¹é mÉAqÀgÀÄzÁgÀgÀÄ M¦àPÉÆAqÀ PÀæAiÀÄzÀ ±ÉÃPÀqÀ

LªÀvÀÛgÀµÀÖ£ÀÄß ¸ÀܼÀzÀ°èAiÉÄà ¥ÁªÀw¸À vÀPÀÌzÀÄÝ. ¨ÁQ ªÉÆvÀÛªÀ£ÀÄß ºÀ¢£ÉÊzÀÄ ¢£ÀUÀ¼À°è ¥ÁªÀw ªÀiÁr ªÁºÀ£ÀªÀ£ÀÄß

©r¹PÉƼÀÄîªÀÅzÀÄ. vÀ¦àzÀ°è oÉêÀt ªÀÄvÀÄÛ ¥ÁªÀw¹zÀ ªÉÆvÀÛ ªÀÄÄlÄÖUÉÆîÄ. ¥ÀƪÁð£ÀĪÀÄwAiÉÆA¢UÉ ªÁºÀ£À

«ÃPÀëuÉ. mÉAqÀgï ¥ÀæPÀluÉ ¹zÀÞ¥Àr¹. (25 CAPÀUÀ¼ÀÄ)

¥Àæ±Éß £Á®ÄÌ : gÉõÉä E¯ÁSÉAiÀÄ°è G¥À¤zÉÃð±ÀPÀgÁV §rÛ ºÉÆA¢ PÉÆïÁgÀPÉÌ ªÀUÀðªÁzÀ ²æÃ

gÁeÉÃAzÀæ CªÀjUÉ ¸ÀºÉÆÃzÉÆåÃVUÀ¼ÀÄ ¸ÀAvÉÆõÀPÀÆl K¥Àðr¹ ²æÃAiÀÄÄvÀgÀÄ ²ÃWÀæ°¦UÁgÀgÁV ¸ÉêÉUÉ ¸ÉÃj

vÀªÀÄä PÀvÀðªÀå ¤µÉ× ¥ÁæªÀiÁtÂPÀvɬÄAzÀ ªÀÄ£À UÉ¢ÝzÀÄÝ ¸ÀgÀ¼À ¸ÀdÓ¤PÉ ¸ÉßúÀªÀÄ¬Ä ªÀåQÛvÀé G¼ÀîªÀgÀÄ. §ºÀĪÀÄÄR

¥Àæw¨sÉAiÀÄ ºÀªÁå¹ ¯ÉÃRPÀ PÀ¯Á«zÀgÁV d£À¦æAiÀÄgÀÄ. zÉÆgÉwgÀĪÀ §rÛ CºÀðvÉUÉ vÀPÀÌzÀÄÝ. »A¢£ÀAvÉ ¸ÉêÉ

ªÀÄÄAzÀĪÀgɹ ªÀÄvÀÛµÀÄÖ G£ÀßvÀ ¸ÁÜ£ÀPÉÌ ºÉÆÃUÀ¯ÉAzÀÄ ºÁgÉÊPÉ. E¯ÁSÉAiÀÄ ¤zÉÃð±ÀPÀgÀ ¥ÀgÀªÁV ±ÀĨsÀ ¸ÀAzÉñÀ

vÀAiÀiÁj¹. (15 CAPÀUÀ¼ÀÄ)

¥Àæ±Éß LzÀÄ : ¨ÉAUÀ¼ÀÆj£À°ègÀĪÀ PÀ£ÁðlPÀ gÁdå ºÀtPÁ¸ÀÄ ¤UÀªÀÄzÀ°è ¸ÀºÁAiÀÄPÀ ªÀåªÀ¸ÁÜ¥ÀPÀ

ºÀÄzÉÝUÀ½UÉ ¸ÁßvÀPÉÆÃvÀÛgÀ ªÁtÂdå ¥ÀzÀ« eÉÆvÉUÉ PÀA¥ÀÆålgï ¥ÀjeÁÕ£À G¼Àî C¨sÀåyðUÀ½AzÀ ¢é¥ÀæwAiÀÄ°è

CfðUÀ¼À£ÀÄß DºÁ餹zÉ. ªÀAiÉÆëÄw ¥Àj²µÀÖ eÁwUÉ UÀjµÀÖ ªÀÄĪÀévÉÛöÊzÀÄ ªÀµÀð. ¸ÀzÀj PÉ®¸ÀzÀ°è LzÀÄ

ªÀµÀðUÀ¼À C£ÀÄ sÀªÀ. gÀÆ. E¥ÀàvÀÛgÀ CAZÉ DzÉñÀ CºÀðvÁ ¥ÀvÀæUÀ¼À ¥ÀæwUÀ¼ÉÆA¢UÉ ªÀÄÄA¢£À wAUÀ¼À ºÀvÀÛgÉƼÀUÉ

Cfð¸À°è¹. ºÀÄzÉÝUÉ Cfð vÀAiÀiÁj¹ (15 CAPÀUÀ¼ÀÄ)

**************

Directorate of Technical Education Karnataka State 15CP64K Page 12

Page 163: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

¥Àæ±ÀߥÀwæPÉUÀ¼À£ÀÄß vÀAiÀiÁj¸ÀĪÀ «zsÁ£À :

«¸ÀÛj¸ÀÄ«PÉAiÀÄ GzÉÝñÀ «zÁåyðUÀ¼À°è£À ¯ÉÃR£À PÀ¯ÉAiÀÄ°è£À ¥Áæ«ÃtåvÉAiÀÄ£ÀÄß ¥Àj²Ã°¸ÀĪÀÅzÉÃ

DVgÀĪÀÅzÀjAzÀ CzÀPÉÌ vÀPÀÌAvÉ F ¥ÀwæPÉAiÀÄ£ÀÄß ¥ÀoÀå PÀæªÀÄzÀ°è ¸ÀÆa¹gÀĪÀ AiÀiÁªÀÅzÉà 5 «¨sÁUÀUÀ¼À£ÀÄß

Dj¹PÉÆAqÀÄ 1300 CPÀëgÀUÀ½UÉ «ÄÃgÀzÀAvÉ ¥Àæ±ÉßUÀ¼À£ÀÄß vÀAiÀiÁj¸À¨ÉÃPÀÄ. ºÁUÉAiÉÄà ªÀÄÆgÀÄ ¥Àæ±Àß ¥ÀwæPÁ

¸ÉlÄÖUÀ¼À°è MAzÉà ¥ÁoÀzÀ MAzÉà jÃwAiÀÄ ¥Àæ±ÉßUÀ¼ÀÄ EgÀzÉ «©ü£Àß §UÉAiÀÄ ¥Àæ±ÉßUÀ¼À£ÀÄß M¼ÀUÉÆArgÀ¨ÉÃPÀÄ. 5

¥Àæ±ÉßUÀ¼À°è ¥ÀæwAiÉÆAzÀPÉÌ 20 CAPÀUÀ¼À£ÀÄß ¤ÃqÀ¨ÉÃPÀÄ.

¥Àæ±Àß ¥ÀwæPÉAiÀÄ£ÀÄß ¹zÀÞ¥Àr¸ÀĪÁUÀ vÉUÉzÀÄPÉƼÀÄîªÀ «µÀAiÀĪÀÅ ¥ÀæZÀ°vÀ «zÀåªÀiÁ£ÀUÀ½UÉ

¸ÀA§AzsÀ¥ÀlÖAvÉAiÉÄà EgÀ¨ÉÃPÀÄ. ºÁUÀÄ ¥ÀjavÀ «µÀAiÀÄUÀ½AzÀ PÀÆrzÀÄÝ «zÁåyðUÀ¼À ¥ÀjPÀ®à£ÉUÉ DzÀåvÉ

¤ÃqÀĪÀAwgÀ¨ÉÃPÀÄ. ºÁUÀÄ ¤UÀ¢ü ¥Àr¹zÀ CAPÀUÀ¼À ªÉÄÃ¯É ¸ÁPÀµÀÄÖ CA±ÀUÀ¼À£ÀÄß M¼ÀUÉÆArzÀÄÝ D CA±ÀUÀ¼ÀÄ

«¸ÀÛj¸À®Ä C£ÀÄPÀÆ®PÀgÀªÁVgÀ¨ÉÃPÀÄ.

¸ÁzsÀåªÁzÀµÀÄÖ £ÁªÀÄ¥ÀzÀUÀ¼ÀÄ ºÁUÀÄ PÀpt ¥ÀzÀUÀ½AzÀ ªÀÄÄPÀÛªÁVgÀ¨ÉÃPÀÄ. CvÁåªÀ±ÀåPÀ ¸ÀAzÀ sÀðUÀ¼À°è

£ÁªÀÄ¥ÀzÀUÀ¼À£ÀÄß C¼ÀªÀr¹PÉÆAqÀgÀÆ CªÀÅ §¼ÀPÉAiÀÄ°èzÀÄÝ ¸ÀÄ®¨sÀªÁV ²ÃWÀæ°¦AiÀÄ°è §gÉzÀÄPÉƼÀÄîªÀAwgÀ¨ÉÃPÀÄ.

¥Àæ±ÉßAiÀÄ n¥ÀàtÂAiÀÄÄ ¸ÀgÀ¼ÀªÁVzÀÄÝ NzÀÄUÀgÀÄ ¥Àæ±ÉßUÀ¼À£ÀÄß ¸ÀÄ®¨sÀªÁV NzÀĪÀAwgÀ¨ÉÃPÀ®èzÉ «zÁåyðUÀ¼ÀÄ

GPÀÛ¯ÉÃR£ÀzÀ ºÀAvÀzÀ°èAiÉÄà CzÀ£ÀÄß ¸ÀÄ®¨sÀªÁV UÀ滹PÉÆAqÀÄ §gÉzÀÄPÉƼÀÄîªÀAwgÀ¨ÉÃPÀÄ.

DzÀµÀÄÖ ªÀÄnÖUÉ ¢£ÁAPÀ ªÀµÀð ¸ÀASÉå EvÁå¢UÀ¼À£ÀÄß M¼ÀUÉÆArgÀ¨ÁgÀzÀÄ. ºÁUÉAiÉÄà PÉ®ªÀÅ ¥Àæ±ÉßUÀ¼ÀÄ

(¸ÀPÁðj DzÉñÀ EvÁå¢) C¸ÀàµÀÖvɬÄAzÀ PÀÆrgÀ¨ÁgÀzÀÄ. ºÀ¼ÉAiÀÄ ¥Àæ±Àß ¥ÀwæPÉUÀ¼À£ÀÄß DAiÀÄÄÝPÉƼÀî¨ÁgÀzÀÄ.

¥Àæ±ÉߥÀwæPÉAiÀÄ£ÀÄß ¹zÀÝ¥Àr¸À®Ä »A¢£À r¥ÉÆèêÀiÁ ¥ÀjÃPÉëUÀ¼À ¥Àæ±ÉߥÀwæPÉUÀ¼À£ÀÄß DzsÁgÀªÁV

ElÄÖPÉƼÀÄÀÅzÀÄ. (¸ÀAPÀ°vÀ ¥ÀĸÀÛPÀ-²ÃWÀæ°¦ «¸ÀÛj¸ÀÄ«PÉ -¥ÀæPÀluÉ ªÉÄ:¨sÀUÀªÁ£ï C¸ÉÆùAiÉÄÃmïì÷Û)

Directorate of Technical Education Karnataka State 15CP64K Page 13

Page 164: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

ªÀiË®å ªÀiÁ¥À£À «zsÁ£À

6£Éà ¸É«Ä¸ÀÖgï-PÀ£ÀßqÀ ²ÃWÀæ°¦- «¸ÀÛj¸ÀÄ«PÉ-

ªÀiË®åªÀiÁ¥À£À «zsÁ£ÀUÀ¼ÀÄ ªÀÄvÀÄÛ ªÀiÁzÀj GvÀÛgÀUÀ¼ÀÄ

“«¸ÀÛj¸ÀÄ«PÉ” «zÁåyðUÀ¼À ¥ÀvÀæ gÀZÀ£ÁP˱À®åªÀ£ÀÄß ¨É¼É¸ÀĪÀ ¥ÀoÀåPÀæªÀĪÁVzÀÄÝ, F «µÀAiÀÄzÀ

¥Àæ±ÉߥÀwæPÉAiÀÄ GvÀÛgÀUÀ¼À£ÀÄß PɼÀV£ÀAvÉ ¥Àj²Ã°¸À¨ÉÃPÀÄ.

1. ¥Àæ±ÉßAiÀÄ°è PÉýgÀĪÀ GvÀÛgÀªÀ£ÀÄ ¸ÀÆPÀÛ £ÀªÀÄÆ£ÉAiÀÄ°è ªÁåPÀgÀt-§zÀÞªÁV, CUÀvÀå CA±ÀUÀ¼À£ÀÄß

C¼ÀªÀr¹PÉÆAqÀÄ §gÉAiÀįÁVzÉAiÉÄà JA§ÄzÀ£ÀÄß ¥Àj²Ã°¸À¨ÉÃPÀÄ.

2. ªÁPÀå gÀZÀ£É ¸ÀÄA§zÀÝvÉ zÀȶܬÄAzÀ ¥Àæ±ÉßAiÀÄ°è£À ¥ÀzÀUÀ½UÉ §zÀ¯ÁV ¸ÀªÀiÁ£ÁxÀðzÀ ¥ÀAiÀiÁðAiÀÄ

¥ÀzÀUÀ¼À£ÀÄß §¼À¹zÀÝgÉ vÀ¥ÉàAzÀÄ ¥ÀjUÀt¸À¨ÁgÀzÀÄ. (GzÁ: EªÀwÛ£À=EA¢£À, ¤zsÀ£À=CUÀ°PÉ,

¢ªÀAUÀvÀ, ªÀÄÄA¢£À ¸Á°£À= ªÀÄÄA¢£À£À ªÀµÀðzÀ, DAiÀĪÀåAiÀÄ ¥ÀnÖ=\§eÉmï, ªÀÄÄAUÀqÀ¥ÀvÀæ,

C£ÀĪÉÆÃzÀ£É=M¦àUÉ, WÉÆõÀuÉ=¥ÀæPÀluÉ, PrªÉÄ=C®à, D±Áé À£É=¨sÀgÀªÀ¸É, vÀPÀët=PÀÆqÀ¯ÉÃ, «£Á¬ÄÛ

zÀgÀ, PÀrªÉÄ zÀgÀ= jAiÀiÁ¬ÄÛ zÀgÀ , PÉÆqÀÄUÉ= GqÀÄUÉÆÃgÉ, ¤zÉÃð±ÀPÀgÀ PÀZÉÃj,

¤zÉÃð±À£Á®AiÀÄ- EvÁå¢)

3. DPÀµÀðPÀ eÁ»gÁvÀÄ, ¥ÀwæPÁ ªÀgÀ¢, DºÁé£À¥ÀvÀæ –EªÀÅUÀ¼À£ÀÄß 2-3 ªÀiÁzÀjUÀ¼À°è (£ÀªÀÄÆ£É)

¤gÀƦ¸À§ºÀÄzÀÁVgÀĪÀÅzÀjAzÀ C¨sÀåyðAiÀÄ GvÀÛgÀªÀÅ ªÀiÁzÀj GvÀÛgÀzÀAwgÀzÉ ¨ÉÃgÉ ¸ÀÆPÀÛ

£ÀªÀÄÆ£ÉAiÀÄ°èzÀÝgÀÆ CzÀ£ÀÄß ªÀiË®åªÀiÁ¥À£ÀPÉÌ ¥ÀjUÀt¸À§ºÀÄzÀÄ.

4. ¸ÁªÀiÁ£ÀåªÁV «¸ÀÛgÀuÁA±ÀUÀ¼ÉAzÀgÉ, ¥Àæ±ÉßAiÀÄ°è®èzÀ DzÀgÉ £ÀªÀÄÆ£É ¥ÀæPÁgÀ EgÀ¨ÉÃPÁzÀ CA±ÀUÀ¼À

¸ÉÃ¥ÀðqÉ. ªÁPÀåUÀ¼À£ÀÄß ¸ÀàµÀÖªÁV ¤gÀƦ¸À®Ä §¼À¸ÀĪÀ ¥ÀÆgÀPÀ ¥ÀzÀUÀ¼ÀÄ, ¸ÀPÁðj, ªÁtÂdå ªÀÄvÀÄÛ

SÁ¸ÀV ¥ÀvÀæUÀ¼À°è ¥ÀvÀæ ¸ÀASÉå, ¢£ÁAPÀ, PÁ®à¤PÀ «¼Á¸À, UËgÀªÀ ¸ÀA¨ÉÆÃzsÀ£É, ¸À»¨sÁUÀ, M¼À

«¼Á¸ÀUÀ¼ÀÄ, EvÁå¢ CA±ÀUÀ¼À£ÀÄß GvÀÛgÀzÀ°è ¸ÉÃj¹ §gÉ¢gÀĪÀÅzÀÄ

5. ¥Àæ±ÉßAiÀÄ°è£À (n¥ÀàtÂ) CUÀvÀå ¥ÀzÀUÀ¼ÀÄ GvÀÛgÀzÀ°è ¯ÉÆÃ¥ÀªÁVzÀÝgÉ. ¥Àæw ¥ÀzÀPÉÌ CzsÀð CAPÀ

PÀ¼ÉAiÀĨÉÃPÀÄ.

6. CAPÀ «¨sÀd£É: MlÖAPÀzÀ°è ±ÉÃPÀqÀ 60 gÀµÀÄÖ ¥Àæ±ÉßAiÀÄ n¥Ààt CA±ÀUÀ½UÉ, ±ÉÃPÀqÀ 20 gÀµÀÄÖ £ÀªÀÄÆ£É

¥ÀæPÁgÀ ¤gÀÆ¥ÀuÉ ºÁUÀÄ ±ÉÃPÀqÀ 20 gÀµÀÄÖ «¸ÀÛgÀuÁA±ÀUÀ¼ÉUÉ «ÄøÀ°qÀ¯ÁVzÉ.

GzÁ: MAzÀÄ ¥Àæ±ÉßUÉ 20 ¤UÀ¢ü¥Àr¹zÀÝgÉ, (C) n¥ÀÖt CA±ÀUÀ½UÉ 12 CAPÀ

(D) £ÀªÀÄÆ£É ¤gÀÆ¥ÀuÉ: 04 CAPÀ

(E) «¸ÀÛgÀuÁA±À 04 CAPÀ

CxÀªÁ n¥Ààt + £ÀªÀÄÆ£ÉUÉ 15 + «¸ÀÛgÀuÁA±ÀUÀ¼ÀUÉ 05 = MlÄÖ=20 CAPÀUÀ¼ÀÄ JAzÀÆ

CUÀ§ºÀÄzÀÄ.

Directorate of Technical Education Karnataka State 15CP64K Page 14

Page 165: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

«µÀAiÀÄUÀ¼À vÀvÀìªÀiÁ£ÀvÉ «ªÀgÀuÉ

¸ÀPÁðgÀzÀ DzÉñÀ ¸ÀASÉå:Er 174 n¦E 2005, ¢:9.11.2006 gÀ C£ÀĸÁgÀ vÁAwæPÀ ²PÀët E¯ÁSÉAiÀÄ(Dept. of Technical Education) r¥ÉÆèêÀiÁ E£ï PÀªÀĶðAiÀÄ¯ï ¥ÁæQÖ¸ï£À(DCP) ¹-15 gÀ(C-15) ºÉƸÀ

¥ÀoÀåPÀæªÀÄzÀ°è C¼ÀªÀr¹gÀĪÀ PÀ£ÀßqÀ ªÀÄvÀÄÛ EAVèµï ¨ÉgÀ¼ÀZÀÄÑ ªÀÄvÀÄÛ ²ÃWÀæ°¦ ¥ÀoÀ嫵ÀAiÀÄUÀ¼ÀÄ PÀ£ÁðlPÀ

¥ËæqsÀ²PÀët ¥ÀjÃPÁë ªÀÄAqÀ½AiÀÄ ªÁtÂdå ¥ÀjÃPÉëUÀ¼À (KSEEB- Commerce Examinations(State Board)) ¸ÀzÀj «µÀAiÀÄUÀ½UÉ ¸ÀA§AzsÀ¥ÀlÖ vÀvÀìªÀiÁ£ÀvÉ PÀÄjvÀÄ «ªÀgÀuÉ PɼÀV£ÀAwzÉ:

PÀæ.¸ÀA. vÁAwæPÀ ²PÀët E¯ÁSÉAiÀÄ ¸ÉªÉĸÀÖgï C£ÀĸÁgÀ «µÀAiÀÄUÀ¼ÀÄ

«µÀAiÀÄUÀ¼À/¥ÀwæPÉUÀ¼À ¸ÀAPÉÃvÀ

PÀ.¥Ëæ.².¥ÀjÃPÁë ªÀÄAqÀ½AiÀÄ ªÁtÂdå ¥ÀjÃPÉëUÀ½UÉ zÀeÉðªÁgÀÄ vÀvÀìªÀiÁ£ÀvÉ

01 ¨ÉgÀ¼ÀZÀÄÑ-2£ÉÃ-¥ÀwæPÉ-2 (ºÀ¸ÀÛ°TvÀ) ¸ÉªÉĸÀÖgï vÉÃUÀðqÉ Typewriting-II (Part-2-Manuscript)2nd Semester

15CP26K 15CP26E

¥ÀæxÀªÀÄ zÀeÉðUÉ vÀvÀìªÀiÁ£À

(dƤAiÀÄgï UÉæÃqï) Equivalent to Junior Grade 02 ¨ÉgÀ¼ÀZÀÄÑ-3£Éà ¸ÉªÉĸÀÖgï vÉÃUÀðqÉ

Typewriting- 3rd Semester 15CP35K 15CP35E

03 ¨ÉgÀ¼ÀZÀÄÑ-4£Éà ¸ÉªÉĸÀÖgï£À ¥ÀwæPÉ-4 ªÀÄvÀÄÛ 5 gÀ vÉÃUÀðqÉ

Typewriting 4th Semester-paper-IV & V

15CP45K 15CP45E 15CP46K 15CP46E

¥ËæqsÀzÀeÉðUÉ vÀvÀìªÀiÁ£À (¹Ã¤AiÀÄgï UÉæÃqï)

Equivalent to Senior Grade 04 ²ÃWÀæ°¦-4£Éà ¸ÉªÉĸÀÖgï

ªÉÃUÀ¥ÀwæPÉ vÉÃUÀðqÉ

Shorthand-4th Sem.

15CP44K 15CP44E

¥ÀæxÀªÀÄ zÀeÉðUÉ vÀvÀìªÀiÁ£À (dƤAiÀÄgï UÉæÃqï)

Equivalent to Junior Grade

05 ²ÃWÀæ°¦-5£Éà ªÀÄvÀÄÛ 6£Éà ¸ÉªÉĸÀÖgïUÀ¼À ªÉÃUÀ ªÀÄvÀÄÛ «¸ÀÛj¸ÀÄ«PÉ ¥ÀwæPÉ vÉÃUÀðqÉ

Shorthand 5th & 6th Sem. Paper-V & VI

15CP55K 15CP55E 15CP64K 15CP64E

¥ËæqsÀzÀeÉðUÉ vÀvÀìªÀiÁ£À (¹Ã¤AiÀÄgï UÉæÃqï)

Equivalent to Senior Grade

*K=Kannada E= English-Shorthand & Typewriting Subjects.

Directorate of Technical Education Karnataka State 15CP64K Page 15

Page 166: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice

CP VI

Course Title: Advanced Tally Accounting Package

Credits (L:T:P) : 0:2:4 Total Contact Hours: 78 Course Code: 15CP65P

Type of Course: Lectures, Practice and Self Study

Credit :03 Core/ Elective: Core

Prerequisite: Knowledge of Basic Computer Skills and Basic Accounting Skills

COURSE OBJECTIVESThe students shall be able to:

∑ Calculate VAT Using Accounting Software∑ Generate Pay rolls using Accounting Software

Course outcomesAt the end of the course, the students will be able to:

CO1 Maintain Bill wise Details of Each and Every Cash/Credit TransactionsCO2 Maintain Cost Centres and Cost CategoriesCO3 Create Manufacturing JournalCO4 Process Purchase / Sales ordersCO5 Calculate VAT and Generate VAT reportsCO6 Know and Calculate GST

COURSE CONTENTSContents No. of

HoursUnit 1: Inventory with Bill Details:Activating Bill-wise Details, New Reference, View Outstanding Statement, Against Reference, View Ledger Outstanding Report, View date-wise Outstanding Statement, Payment Performance of Debtors, Advance, On Account, Bill-wise Details for Non-trading Accounts, Practice Exercises

10 Hrs.

Unit 2: Cost Centres and Cost CategoriesActivating Cost Category and Cost Centre, Creating Cost Categories, Creating Cost Centres, Applying Cost Centres to Ledger accounts, View Cost Centre Reports -Voucher Classes - Creating a Voucher Class, Invoice Entry using Voucher Class, Payment Entry using Voucher Class, Stock Journal using Voucher Class - Cost Centre Class - Practice Exercises

10 Hrs

Unit 3: Interest Calculations on Out standings:Interest Calculation in Simple Mode, Calculating Interest in Advanced Mode, Practice Exercises. Budget & Controls - Activating Budgets, Creating a Budget, Displaying Budgets and Variances, Altering a Budget, Deleting a Budget.Bill of Materials (BOM) - Creating Bill of Materials, Creating a Manufacturing Journal, Using Bill of Materials, Practice Exercises. Different Actual and Billed Quantities -Using Different Actual and Billed Quantities Practice Exercises

15 hrs

Page 167: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice

Unit 4 : ADVANCED INVENTORYOrder Processing - Purchase Order Processing, Altering a Purchase Order, Sales Order processing, Altering a Sales Order, Display Order Position, Display Columnar Orders & Stock Details, Adjusting Orders - Reorder Levels - Defining Recorder Levels, Display Recorder Status, Practice Exercises -Purchase Bills Pending - Batch –wise Details -Activating Batch-wise Details, Using Batch-wise Details in Purchase Invoice, Using Batch-wise Details in Sales Invoice -

15hrs

Unit 5: VALUE ADDED TAX(VAT) Basic Concepts in VAT -Configuring VAT in Tally.ERP 9 - Company Setup, Enabling Value Added in Tax (VAT), VAT Classifications - Creating Masters - Creating Purchase Invoice with default VAT Class-Creating Purchase Invoice with Selection of VAT Class during Entry, Creating Purchase Invoice with Multiple VAT Rates- Creating Sales Invoice with default VAT Class, Creating Sales Invoice with Selection of VAT Class during Entry, Creating Sales Invoice with Multiple VAT Rates-Accounting for Return of Goods - Sales Returns, Purchase -VAT Reports - Vat Computation, VAT Returns, E-VAT Returns, VAT Commodity, VAT Register -Practice Exercises

18 hrs

Unit 6: Goods & Service Tax(GST)-Introduction-Basic concepts in GST-Classification of Goods & Services-Rates of Tax-- GST Forms/Reports/Returns -Simple Practice exercise on GST

10 hrs

SCHEME OF EVALUATION:

1. One Question on Accounts with Inventory (VAT Calculation) 20 Marks2. One question on Preparation of Manufacturing Journal 05 Marks3. One simple question on Calculation of GST 10 Marks4. Viva 10 Marks5. Record 05 Marks6. TOTAL 50 Marks

Lab Requirements:∑ Computers (as per the Batch requirement)∑ Tally Accounting Software with GST.

Page 168: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducation VISemesterCommercialPractice

TEACHING AND EXAMINATION PROCEDUREContact Hours: 06 hours per week Semester Duration: 13 weeks

Subject

DurationExamination

Valuation Marks

Hours per

week

Total Hours per Semester

Internal Assessment

2 IA + Assignment

Board Exam

TotalMinimum for pass

Board Exam

duration

Tally Accounting Package

06 78 20 + 5 = 25 50 75 25+10=35 03 Hours

Course Assessment and Evaluation:What To

WhomFrequency Max Marks Course

OutcomesPractical Evidence Collected

CIE-

CONTINOUS

INTERNAL EVALUATI

ON

I A Tests

Students

Two IA tests (Average marks of two IA tests are considered)

10 Blue Books1 to 6

Class room Assignments

Class room Assignments

05Log Of Activity

1 &6Record 10Total 25

SEE-SEMESTER

END EXAMINATIO

N

End Exam

End Of the Course

50 Answer Scripts1 to 6

Student Feedback on course

Students

Middle Of The Course

Feed Back Forms

End Of Course Survey End Of The Course

Questionnaire

*CIE – Continuous Internal Evaluation *SEE – Semester End ExaminationNote:

1. I.A. test shall be conducted as per SEE scheme of valuation. However obtained marks shall be reduced to 10 marks. Average marks of two tests shall be rounded off to the next higher digit.

2. Rubrics to be devised appropriately by the concerned faculty to assess Student activities.

***

Page 169: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page1

Government of KarnatakaDepartment of Technical Education

Board of Technical Examinations, Bangalore

Prerequisites: Enthusiasm to Explore New things by participating in individual tasksavailable in outside industrial learning environment and acquires skills from participating in such activities.

Course Objectives:

An In plant training is a learning opportunity for students. Students should therefore receive feedback on their performance so that they can grow professionally. Overall professional development of Commercial Practice students is the need of the day for enabling them to sustain in competitive global environment.. COURSE OUTCOMEOn successful completion of the course, the students will be able to:

Course OutcomeCL Linked

POAllotted

hours

CO1Exposure to the Business/ Commercial environment and Recognize the requirement of the industry and cope up with the industrial scenario

Application/Analysis/Innovative 2 to 10

4hrs/weak

CO2Identify career paths taking into account their individual strengths and aptitude and Prepare a report about the work experience in industry

Application/Analysis/Innovative 2 to 10

CO3 Communicate effectively throughprofessional presentation. Application/Analysis/Innovative 2 to 10

CO4 Enhancing the employability skills and start-up skills to increase his ability to engage in, life-long learning,

Application/Analysis/Innovative 2 to 10

CO5

Develop individual confidence to handle various professional assignments and expose themselves to acquire life skills to meet societal challenges

Application/Analysis/Innovative 2 to 10

TOTAL 52Hours

Course Title: INPLANT TRAINING

Scheme (L:T:P) : 0:0:4Total Contact Hours:

52hoursCourse Code:

15CP66PType of Course:

Periodical Exposure and working in industrial

environment

Credit :02Core/ Elective:Core(practice)

CIE:25 Marks

Page 170: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page2

COURSE-PO ATTAINMENT MATRIX

Course Programme Outcomes1 2 3 4 5 6 7 8 9 10

INPLANT TRAINING 0 3 3 3 3 3 3 3 3 3Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed.Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO.If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3 If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2 If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1 If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.

1. In plant training: 52 HRS

A. Introduction

1. In-plant training means a course of training in any industry or establishment undergone by the student of final year diploma in Commercial Practice in pursuance of memorandum of understanding between industry and department of the concerned institute or department can make necessary arrangements in the local vicinity industries / organization to expose their students for industry / Organization learning environment.

2. Industry means any industry or business in which any trade, occupation or subject field in Business or Profession or Industry may be specified as a designated trade. Establishment includes any place where any industry is carried on.

3. The period of in-plant training will be the period of one semester term for the subject. The student can be sent to the industry for one day in a week or for fixed term as the case may be .The period of training and other modalities will be decided by the respective department head in consultation with local industry authorities.

B. The Industries where in plant training can undergone

1. The Guide allotted by the department head have liberty to select nearby organization/industry of local vicinity with prior approval of principal of the institute. Structured training to be arranged by guide and report of the same shall be submitted by the individual student, to full fill their term work.

2. The Commercial Practice diploma students can take in plant training in any one of the following industries.

a. Public sector enterprisesb. State government undertakingc. Public limited companiesd. Private limited companiese. Individual ownership organisationsf. Karnataka State Road Transport depot work shopsg. Karnataka State Road Transport Regional body building work shopsh. Karnataka Milk Federations Milk Processing and chilling unitsi. Agro based food processing unitsj. Agro based industriesk. Farm machinery equipments manufacturing unitsl. Local leading automobile dealer workshops

Page 171: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page3

m. Stone crushers / Cement mix plant/ service stations of JCBs and other earthmoving equipment

n. Local heavy fabrication unitso. Power loomsp. Local Garment industriesq. Local cement industriesr. Paper millss. Sugar factoriest. Textile industry / Textile machinery manufacturing / garment manufacturing

/embroidery / textile printing and dying units.u. Any ancillary unitsv. All MSMEs, recognised by state governmentw. Karnataka power transmission master unit sub stationsx. The power generation unitsy. Local diesel power plantsz. Automobile manufacturing / press component / auto component manufacturing

units in local polytechnic vicinity

C. Obligation on students

1. To learn his/her subject field in Commerce/Business conscientiously and diligently at his place of training.

2. To carry out all orders of his Employer and the Superior in the establishment.

3. To abide by the Rules and Regulations of the Industry/Establishment in all matters of conduct and discipline.

4. The student shall maintain a report of his work during the period of his in-plant training as a report.

5. They are required to complete their in-plant training in a given period.6. During this period, they shall be familiar with the understanding of the shop/ section process

and activities. 7. The students can be asked to solve the mini-shop problem, which will make them think and

try out short experiments as an improvement in the process, tools and equipment.

D. Monitoring of In-Plant Training

1. The department ,Head will make the batches in group of students, The faculty will made in charge of supervising and monitoring the activity of the group

2. The faculty and Industry / Organization supervisor will work out a suitable arrangement to review the progress of the work from time to time. The department Head should monitor the progress of in-plant training in association with industry authority.

3. Every student undergoing in-plant training in the respective branch in any Establishment shall be treated as a trainee. The provision of any law with respect to labour will not apply to such a trainee

4. It shall not be obligatory on the part of the Employer / Industry to offer any stipend and other welfare amenities available, if any, to the students undergoing in-plant training. However, if the industry desirous to do so, at will be a privilege for the students.

5. This subject is not considered for work load purpose. The batch of the students allotted to the faculty concerned is only for guidance and supervision purpose.

6. The total strength of the class to be divided equally among the available faculty.

Page 172: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page4

F.Scheme of valuation1. CIESL No Particulars Marks

1 Involvement in implant training 052 Assessment of the team work 103 Seminar performance 054 Viva 05

TOTAL 25

Course Assessment and Evaluation Scheme:

What To whom When/Where(Frequency in the course)

Max Marks

Evidence collected

Course outcomes

CIE IA Students CIE 25 Report 1,2,3,4,5

Student Feedback on course

Students Middle of the course

Feedback forms 1,2,3 Delivery of course

End of Course Survey

End of the course

Questionnaires 1,2,3, Effectiveness of Delivery of instructions & Assessment Methods

Note to IA verifier: The following documents to be verified by CIE verifier at the end of semester

1. Student activities report for25 marks2. Student feedback on course regarding Effectiveness of Delivery of instructions &

Assessment Methods.

Page 173: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page5

REPORT ON INPLANT TRAINING FORMAT FOR PREPARATION OF TRAINING REPORT

(Four Weeks/Six Weeks/ Six Months)

ARRANGEMENT OF CONTENTS:

The sequence in which the training report material should be arranged and bound as

follows:

1. Cover Page

2. Inner Title Page (Same as cover page)

3. Certificate by Company/Industry/Institute

4. Acknowledgement

5. About Company/industry/institute

6. Table of Contents

7. List of Tables

8. List of Figures

9. Abbreviations and Nomenclature(If any)

10. Chapters

11. References

12. Data Sheet(If any)

13. Appendices ( If any)

The tables and figures shall be introduced in the appropriate places.

TYPING INSTRUCTIONS:

1. The In plant training report must be submitted in Two Copies (one for department and 2nd for library) duly signed by the HOD. Students should also submit the soft copy on CD in pdf format in the library.

2. The length of the training report may be about 40 to 50 page.

3. The training report shall be computer typed (English- British, Font -Times Roman,

Size-12 point) and printed on A4 size paper.

4. The training report shall be hard bound with cover page in Maroon color. The name

of the students, degree, duration of training period, institute name shall be printed in

Bold Black letters on the cover page

5. The training report shall be typed with 1.5 line spacing with a margin 3.5 cm on the

Page 174: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page6

left, 2.5 cm on the top, and 1.25 cm on the right and at bottom. Every page in the

report must be numbered. The page numbering, starting from acknowledgements and

till the beginning of the introductory chapter, should be printed in small Roman

numbers, i.e, i, ii, iii, iv...... The page number of the first page of each chapter should

not be printed (but must be accounted for). All page numbers from the second page

of each chapter should be printed using Arabic numerals, i.e. 2,3,4,5... All printed

page numbers should be located at the bottom centre of the page.

6. In the training report, the title page [Refer sample sheet (inner title pager)] should be

given first and printed in black letters.

7. The table of contents should list all headings and sub-headings. The title page and

certificates will not find a place among the items listed in the Table of Contents. One

and a half line spacing should be adopted for typing the matter under this head.

8. The list of tables should use exactly the same captions as they appear above the

tables in the text. One and a half spacing should be adopted for typing the matter

under this head.

9. The list of figures should use exactly the same captions as they appear below the

figures in the text. One and a half spacing should be adopted for typing the matter

under this head.

10. The list of symbols, abbreviation & nomenclature should be typed with one and a

half line spacing. Standard symbols, abbreviation etc should be used.

11. Training report should consist of following chapters.

a. Chapter 1- Introduction

b. Chapter 2- Details of department/Areas where the student undergone

training

(It will be divided into several chapters and each chapter should be numbered

separately. A chapter may be further divided into several divisions and sub-

divisions depending on the content

c. Chapter 3- PO/Skills attained by training.

d. Chapter 4- Conclusion by the student

Page 175: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page1

APPENDIX-3 (INPLANT-TRAINING-TIME LINE)

SL.No TASK ResponsibilityEND OF

V SEMESTER

Vacation in between V SEM-VI SEM /During the term VI SEMESTER (Not less than 2 weeks continuously)/

During-VI SEMESTER(Every Saturday in a week)

WEEKS /DAYSHOD

12 13 14 15 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

1 Seminar regarding In plant training

2 Batch formation &Guide allocation HOD

3 Identification of Factory/Organization Guide

4 Permission form concerned authorities Students

5 Schedules of In plant training Students/Guide

6 INPLANT TRAINING Students/Guide

7 Review of Training by guide Students

8 Report submission Students/Guide

Page 176: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page1

Government of KarnatakaDepartment of Technical Education

Board of Technical Examinations, Bangalore

Prerequisites: Application learned concepts form the previous semester studied courses.

Course Objectives:

1. Learn the objective of this project is to provide opportunity for the students to implement their skills acquired in the previous semesters to practical problems/problems faced by industry/development of new facilities

2. Make the students come up with innovative/ new ideas in his area of interest. 3. Identify, analyze and develop strategy to solve any functional issues.4. Enhance students’ appreciation of the values of social responsibility, legal and ethical

principles, through the analysis and discussion of relevant articles and real time projectsCourse outcomeOn successful completion of the course, the students will be able to:

Course OutcomeCL Linked

POAllotted

hours

CO1 Get an idea and confidence in designing, analysing and executing the project.

Analysis/creation 1 to 10

6hrs/Week

CO2Apply the knowledge of latest trends in manufacturing/Serviceand Relate their ideas while executing the project

Analysis/creation 1 to 10

CO3 Have complete understanding of Executing the project

Analysis/creation 1 to 10

CO4 Prepare documents in team and enhance his written and oral communication presentations.

Analysis/creation 1 to 10

CO5

Develop individual confidence to handle various assignmentsand expose themselves to acquire life skills to meet societal challenges

Analysis/creation 1 to 10

TOTAL 78 Hours

Course Title: PROJECT WORK-II (Commercial Practice)

Scheme (L:T:P) : 0:2:4 Total Contact Hours: 78Course Code:

15CP67P

Type of Course:Practice

Credit :03Core/ Elective:

Practice

CIE- 25 Marks SEE- 50Marks

Page 177: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page2

MAPPING COURSE OUTCOMES WITH PROGRAM OUTCOMES

Course

Programme OutcomePO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10

PROJECT WORK 3 3 3 3 3 3 3 3 3 3

Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed.Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO.If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3 If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2 If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1 If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.

1. PROJECT WORK: 78HRS

A. INTRODUCTION

The objective of the project work is to enable the students in convenient groups of minimum of 5 members on a project involving theoretical and Analytical studies related to the branch of study. Every project work shall have a guide who is the member of the faculty of the institution. Six periods per week shall be allotted in the time table and this time shall be utilized by the students to receive the directions from the guide, on library reading, computer analysis or field work as assigned by the guide and also to present in periodical seminars on the progress made in the project.B. ROAD MAP FOR THE PROJECT

1. Carry out a session or a seminar from the ISTE Student Chapter coordinator / Programme coordinator with the help of Innovation club / I I I cell for directing the students to identify project areas in the field of their interested includinginterdisciplinary areas.

2. Power point presentation in seminar should include detail description of project areas related to program, Project report formats, developing personnel writing skills.

3. The Students/Departments may at liberty to form the batch not less than 5 and get registered with project coordinator/HOD at the end of V semester.

4. Students should take the approval from the Project committee/ Head of department fordoing project.

5. After approval the batch of students will be published in department notice board along with guide in the end of 5th semester.

6. All students should finalize their Project immediately before commencement of SEE of 5th semester.

7. The types of project may include: ∑ Industrial/Organizational case study ∑ Preparation of a feasibility report ∑ Design and development of Forms and procedures∑ The revision of existing Forms and procedures to suit current needs∑ Creation of New facilities

Page 178: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page3

8. The project should be challenging but manageable within the resources and time available.

9. Students should undergo reviews for one times in5th and one times in 6th semester during the internal assessment. Time table for IA should include project review.The guide should monitor the progress of Project work periodically and it should be finally evaluated for 25 marks at the end of 5th semester and for 25 marks at the end of 6th semester.

10. The IA marks will be evaluated based on oral presentation and assessment by the internal guide by adopting Rubrics being developed by Project committee.

11. Real time problems, Industry related problems, should be chosen and it is a Responsibilities of the project committee / Programme coordinator/ Innovation club / I.I.I. cell to choose the appropriate project and to accept the Project Proposal

12. Identification of Topic: The selection of topic is of crucial importance. It should be field of interest. It is advisable to choose the project can be completed on time and within the budget and resources. The topic should be clear, directional, focussed and feasible.

13. An outline of project proposal submitted & synopsis from student will initiate a dialogue between Student and Project coordinator who will then help you to work on the chosen topic and report.

C. Industrial visit

Students are required to undergo an industrial visit for period of at least 3(Three) working days, in V semester only. After completion of their visit the reports should be prepared. Each Student should write the report independently in view of his own observation in industry. All days for the visit should be accounted for clearly giving attendance particulars. The concern accompanying staff is to check student presence and access progress periodically

D.Industrial report

Students are required to submit a comprehensive report on factory/Office visit with details of the organization where the training was undergone. The comprehensive report should focus on study of plant/ product /process/ along with intensive in-depth study on anyone of the topics such as processes, methods, tooling, plant layout and equipment, highlighting aspects of quality, productivity of the system. Any data, Forms, procedures etc should be incorporated with the consent of the Organization. The comprehensive report should be submitted for the end exam for evaluation

E. Thrust areas identified for Project work

Project guide/ Students are given the liberty to select the Topic for Project of their Interest relevant to the Course.Each student may be assigned any one of the following types of Suggested project/thesis work:

Page 179: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page4

According to the local needs, the following major projects are suggested:

1. About any Trading or Manufacturing or Service organisation2. A study report on a product and its performance in the Market

(students are given liberty to choose product of their choice)3. A study report on a Service and its performance in the Market

( students are given liberty to choose Service of their choice)4. A study report on Functioning of a Small/Medium Scale Industry5. A study report on Marketing of Consumer products / Automobiles6. A study report on Availability of Business finance.7. A study report on Agricultural Marketing.8. A report on setting up of a proprietary concern/Partnership.9. A report on Employee morale and Job satisfaction in an Industry.10. A report on Employee Welfare measures in an Industry.11. A report on Training needs and facilities in an Organisation.12. A report on R & D needs and facilities in an a Manufacturing organisation.

F. Course Assessment and Evaluation Scheme for Project work

What To whom

When/Where(Frequency in the course)

Max Marks

Evidence collected

Course outcomes

At the end of 6 semester) CIE

25

1. Project Synopsis.2. Plan & Schedule3. Industrial visit

report CO1, CO2, CO3,CO4,CO5

At the end of 6 semester

50

Project report project

model/Study report

CO1, CO2, CO3,CO4,CO5

SEEEnd Exam

Student Feedback on

courseMiddle of the course Feedback forms

CO1Delivery of course

End of Course Survey

End of the course Questionnaires

CO1 to CO5Effectiveness of Delivery of instructions & Assessment Methods

*CIE – Continuous Internal Evaluation *SEE – Semester End Examination

Page 180: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page5

G. Project report

The Project Report should consist of following items.

1. Introduction2. Review of Literature 3. Study Area4. Methodology/Design/fabrication/Tests5. Result and Discussion6. Conclusion and scope for future study7. References.

1. Project reports should be typed neatly in Times New Roman letters with font size 14 for titles and 12 for text on both sides of the paper with 1.5 line spacing on a A4 size paper (210 x 297 mm). The margins should be: Left - 1.5", Right - 1", Top and Bottom - 0.75".

2. The total number of reports (Soft bound) to be prepared are

ß One copy to the department /library

ß One copy to the concerned guide(s)

ß One copy to the candidate.

Note: The entire project report should not exceed 100 pages

3. Before taking the final printout, the approval of the concerned guide(s) is mandatory and suggested corrections, if any, must be incorporated.

4. Every copy of the report must contain

ÿ Inner title page (White)

ÿ Outer title page with a plastic cover

ÿ Candidate declaration and Certificate in the format enclosed both from the institution and the organization where the project is carried out.

ÿ An abstract (synopsis) not exceeding 100 words, indicating salient features of the work.

5. The organization of the report should be as follows

1. Inner title page

2. Abstract or Synopsis

3. Acknowledgments

4. Table of Contents

5. List of table & figures (optional)

Usually numbered in roman

Chapters (to be numbered in Arabic) containing Introduction-, which usually specifies the scope of work and its importance and relation to previous work and the present developments, Main body of the report divided appropriately into chapters, sections and subsections.

The chapters, sections and subsections may be numbered in the decimal form for e.g. Chapter 2, sections as 2.1, 2.2 etc., and subsections as 2.2.3, 2.5.1 etc.

Page 181: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page6

The chapter must be left or right justified (font size 16). Followed by the title of chapter centered (font size 18), section/subsection numbers along with their headingsmust be left justified with section number and its heading in font size 16 and subsection and its heading in font size 14. The body or the text of the reports should have font size 12.

The figures and tables must be numbered chapter wise

The last chapter should contain the summary of the work carried, contributions if any, their utility along with the scope for further work.

Reference:

∑ Organization’s Annual or Auditor’s Report.∑ Journal/Magzines/Periodicals.

Project-1

H.CIE ASSESSMENT FOR FINAL REVIEW(VI semester)

1. Relevance of the subject in the present context 05 mark

2. Literature Review 05 mark

3. Plan and schedule of Fabrication of the model

/Data collection/repair and Overhauling work

/creation 10mark

4. Results & Discussion 05 mark

25 Marks

I.SEE ASSESSMENT:

1. Relevance of the subject in the present context 05 mark

2. Literature Review 05 mark

3. Fabrication of the model/Data collection/repair and

Overhauling work/creation 25 mark

4. Results & Discussion 05 mark

5. Presentation 10 mark

TOTAL 50 mark

Page 182: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page7

MODEL OF RUBRICS FOR ASSESSING REVIEWS OF PROJECT FOR CIE

Student name

Reg no

Dimension Scale Students Score

Unsatisfactory Developing satisfactory

Good Exemplary 1 2 3 4 5

Collection of data

Does not collect any information relating to the topic

Collects very

limited informatio

n; some relate to the topic

Collect much

information; but

very limited relate to the topic

Collects some basic

information; most refer to

the topic

Collects a great deal

of informati

on; all refer to

the topic

Fulfill team’s roles

& duties

Does not perform any

duties assigned to

the team role

Performs very little duties but unreliable.

Performs very little

duties

Performs nearly all

duties

Performs all duties

of assigned

team roles

Shares work

equally

Always relies on

others to do the work

Rarely does the assigned

work; often needs

reminding

Usually does the assigned

work; rarely needs

reminding

Normally does the assigned

work

Always does the assigned

work without

having to be

reminded.

Listen to other Team

mates

Is always talking;

never allows anyone else

to speak

Usually does most

of the talking; rarely allows

others to speak

Talks good; but

never show

interest in listening others

Listens, but

sometimes talk too

much

Listens and

speaks a fair

amount

Grand Average/Total

Page 183: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page8

APPENDIX 1 (Cover page)(A typical Specimen of Cover Page )<Font Style Times New Roman – Bold>

TITLE OF PROJECT REPORT

<Font Size 18><1.5 line spacing>

A PROJECT REPORT

<Font Size 14>

Submitted by

<Font Size 14><Italic>

NAME OF THE CANDIDATE(S)

<Font Size 16>

in partial fulfilment for the award of the diploma

of

<Font Size 14><1.5 line spacing><Italic>

DIPLOMA IN COMMERCIAL PRACTICE

<Font Size 16>

IN

DEPARTMENT OF MECHANICAL ENGINEERING

<Font Size 14>

LOGO

NAME OF THE COLLEGE

<Font Size 14>

DEPARTMENT OF TECHNICAL EDUCATION

BENGALURU-560001

<Font Size 16><1.5 line spacing>

Year of submission: ( MONTH & YEAR)

<Font Size 14>

APPENDIX 2 (Title page)

Page 184: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page9

(A typical Specimen of Title Page) <Font Style Times New Roman – Bold>A Project Report

on

<TITLE OF THE PROJECT WORK>

Submitted for partial fulfilment of the requirements for the award of the of

DIPLOMA IN COMMERCIAL PRACTICE

BYBATCH

<Mr. / Ms. Name of the Student (Roll No.)><Mr. / Ms. Name of the Student (Roll No.)><Mr. / Ms. Name of the Student (Roll No.)><Mr. / Ms. Name of the Student (Roll No.)><Mr. / Ms. Name of the Student (Roll No.)>

Under the guidance of

<Name of the Staff>Lecturer

Department of ---GPT, Place--------

Department of -----------------------<<NAME OF INSTITUTE>>

<<ADDRESS OF INSTITUTE>>

Page 185: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page10

APPENDIX 3 (Certificate)

(A typical specimen of Bonafide Certificate) <Font Style Times New Roman>

DEPARTMENT OF TECHNICAL EDUCATIONBENGALURU-560001<Font Style Times New Roman – size -18>

BONAFIDE CERTIFICATE<Font Style Times New Roman – size -16>

<Font Style Times New Roman – size -14>

Certified that this project report “……….TITLE OF THE PROJECT……………..”is the bonafide work of “…………..NAME OF THE CANDIDATE(S).…………”who carried out the project work under my supervision.

<<Signature of the Head of the Department>> <<Signature of the Project cordinator>>

SIGNATURE SIGNATURE

<<Name>> <<Name>>

HEAD OF THE DEPARTMENT PROJECT CORDINATOR

<<Academic Designation>>

<<Department>> Department of Mechanical Engineering

<<Full address of the Dept & College >> <<Full address of the Dept & College >>

Examiners 1......................<<Signature, Name, Designation& Address>>........

Examiners 2......................<<Signature, Name, Designation& Address>>........

Page 186: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page11

APPENDIX 4 (Candidate declaration)

CANDIDATE’SDECLARATION

I, ------------------------------------------ a student of Diploma in ------------------------------ Department

bearing Reg No---------------------------------------of ---------------------------------------------- hereby

declare that I own full responsibility for the information, results and conclusions provided in this

project work titled “-----------------------------------------------------------------------------------“submitted

to StateBoard of Technical Examinations, Government of Karnataka for the award of Diploma

in -----------------------------------.

To the best of my knowledge, this project work has not been submitted in part or full elsewhere in any

other institution/organization for the award of any certificate/diploma/degree. I have completely taken

care in acknowledging the contribution of others in this academic work. I further declare that in case

of any violation of intellectual property rights and particulars declared, found at any stage, I, as the

candidate will be solely responsible for the same.

Date:

Place: Signature of candidate

Name: --------------------

Reg No-------------------

Page 187: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page12

APPENDIX 5 (Certificate issued by guide)

DEPARTMENT OF TECHNICAL EDUCATION

NAME OF THE INSTITUTION

Address with pin code

Department of ……………………………………………………..

CERTIFICATECertified that this project report entitled ----------------------------------------------------------------

---- ----------------------------------------------------------------------------------------”which is being

submitted by Mr./Ms. ………………………….……………….., Reg. No…..……………, a

bonafide student of …………………………………….in partial fulfilment for the award of

Diploma in -----------------during the year ……………………... is a record of student’s own

work carried out under my/our guidance. It is certified that all corrections/suggestions

indicated for internal Assessment have been incorporated in the Report and one copy of it

being deposited in the polytechnic library.

The project report has been approved as it satisfies the academic requirements in respect of

Project work prescribed for the said diploma.

It is further understood that by this certificate the undersigned do not endorse or approve any

statement made, opinion expressed or conclusion drawn there in but approve the project only

for the purpose for which it is submitted.

Guide(s)

Name and signature

Examiner 1

2 Head of Department

Dept. of --------------------

Page 188: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page13

APPENDIX 6Format of Synopsis

1. Title of the Project

2. Objectives of the study

3. Rationale for the study

4. Statement of the Problem

5. Detailed Methodology to be used for carrying out the study

6. The expected contribution from the study (to perform any laboratory experiments)

7. List of activities to be carried out to complete the project (with the help of a bar chart

showing the time schedule)

8. Places/labs/equipment and tools required and planning of arrangements

9. Problems envisaged in carrying out the project, if any.

10. Brief description of project in 100 words

Z

Page 189: Course Title: Financial Accounting - V Hours / Week (L:T:P) : 4:0:0 … · 2020. 5. 16. · 1. From the following information prepare departmental Trading and Profit and Loss Account

DepartmentofTechnicalEducationVISemesterCommercialPractice Page1

APPENDIX-7 (PROJECT-TIME LINE)TASK Responsibility END OF

V SEMESTERVI SEMESTER

WEEKS 11 12 13 14 15 1 2 3 4 5 6 7 8 9 10 11 12 13 14

1 Industrial visit Students/Faculty

1 Seminar regarding Project work Project Com/HOD

2Batch formation &Guideallocation

HOD

3 Identification of project Students/Guide

4 Project synopsis Submission Students

5 Finalisation of Project Students/Guide

6 Literature survey Students/Guide

7 Identification of facility to do PW Guide

8 Study/Fabrication/design of model Students/Guide

9Results discussion/performance testing

Students

10 Review of Project work by guide Students

11 Project report submission Students/Guide