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    Accounts of Banking Companies: Determination of Net Liability and Amount

    Uploaded by

    BasappaSarkar
    The document provides a course plan for the subject Advanced Financial Accounting offered in the 5th semester of BCom at Christ University, Bengaluru for the period of June 2016 to September 2016. It includes details of the topics to be covered, number of hours allotted, teaching methodology and references. The topics include accounts of banking companies, accounts of life insurance companies, accounts of general insurance companies, accounting for leases and recent trends in accounting such as human resource accounting, social responsibility accounting, environmental accounting and inflation accounting. The course plan also outlines the components, learning objectives and evaluation rubrics for the three Continuous Internal Assessments (CIA) to be conducted as part of the subject.

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    © All Rights Reserved
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    Accounts of Banking Companies: Determination of Net Liability and Amount

    Uploaded by

    BasappaSarkar
    66 views7 pages
    The document provides a course plan for the subject Advanced Financial Accounting offered in the 5th semester of BCom at Christ University, Bengaluru for the period of June 2016 to September 2016. It includes details of the topics to be covered, number of hours allotted, teaching methodology and references. The topics include accounts of banking companies, accounts of life insurance companies, accounts of general insurance companies, accounting for leases and recent trends in accounting such as human resource accounting, social responsibility accounting, environmental accounting and inflation accounting. The course plan also outlines the components, learning objectives and evaluation rubrics for the three Continuous Internal Assessments (CIA) to be conducted as part of the subject.

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    For BCom

    Original Title

    Com542A Course Plan.

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    The document provides a course plan for the subject Advanced Financial Accounting offered in the 5th semester of BCom at Christ University, Bengaluru for the period of June 2016 to September 2016. It includes details of the topics to be covered, number of hours allotted, teaching methodology and references. The topics include accounts of banking companies, accounts of life insurance companies, accounts of general insurance companies, accounting for leases and recent trends in accounting such as human resource accounting, social responsibility accounting, environmental accounting and inflation accounting. The course plan also outlines the components, learning objectives and evaluation rubrics for the three Continuous Internal Assessments (CIA) to be conducted as part of the subject.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    66 views7 pages

    Accounts of Banking Companies: Determination of Net Liability and Amount

    Uploaded by

    BasappaSarkar
    The document provides a course plan for the subject Advanced Financial Accounting offered in the 5th semester of BCom at Christ University, Bengaluru for the period of June 2016 to September 2016. It includes details of the topics to be covered, number of hours allotted, teaching methodology and references. The topics include accounts of banking companies, accounts of life insurance companies, accounts of general insurance companies, accounting for leases and recent trends in accounting such as human resource accounting, social responsibility accounting, environmental accounting and inflation accounting. The course plan also outlines the components, learning objectives and evaluation rubrics for the three Continuous Internal Assessments (CIA) to be conducted as part of the subject.

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    CHRISTUNIVERSITY, BENGALURU - 29

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

    No of
    hours

    Uni
    t

    BCom 5th semester


    Advanced financial accounting -COM 542A
    60 Hours

    Heading

    1/6/16
    4/6/16

    Accounts Of
    Banking
    Companies

    6/6/16
    11/6/16

    Accounts Of
    Banking
    Companies

    13/6/16
    18/6/16

    20/6/16
    25/6/16

    27/6/16
    2/7/16

    Accounts Of
    Banking
    Companies

    1&
    2

    Accounts Of
    Banking
    Companies/
    Accounts Of
    Life
    Insurance
    Companies

    Accounts Of
    Life

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

    Method

    Reading/Ref

    Interactive lecture
    and Chalk & board

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

    Interactive lecture
    and Chalk & board

    Interactive lecture
    and Chalk & board

    Interactive lecture
    and Chalk & board

    Interactive lecture
    and Chalk & board

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

    4/7/16
    9/7/16

    11/7/16
    16/7/16

    18/7/16
    23/7/16

    25/7/16
    30/7/16

    Insurance
    Companies

    due to policy holders

    Preparation
    of
    Revenue
    Accounts
    and Balance sheet
    according to IRDA
    guidelines

    Accounts Of
    Life
    Insurance
    Companies

    Problems
    Insurance company
    final accounts with
    adjustments.
    CIA 1 submission

    Interactive lecture
    and Chalk & board

    Accounts Of
    General
    Insurance
    Companies

    Interactive lecture
    and Chalk & board

    Accounts Of
    General
    Insurance
    Companies

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

    3&
    4

    Accounts Of
    General
    Insurance
    Companies/
    Accounting
    For Lease

    Problems final
    accounts of General
    insurance
    companies with
    adjustments.

    Interactive lecture
    and Chalk & board

    1/8/16
    6/8/16

    8/8/16
    13/8/16

    --

    16/8/16
    20/8/16

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

    Accounting
    For Lease

    --

    CIA 2 MSE

    Accounting
    For Lease

    Practical Problems in
    lease in the books of
    lessor and lessee

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

    Interactive lecture
    and Chalk & board

    Interactive lecture
    and Chalk & board

    Interactive lecture
    and Chalk & board

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

    22/8/16
    27/8/16

    29/8/16
    3/9/16

    Recent
    Trends in
    Accounting

    Recent
    Trends in
    Accounting

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

    Replacement
    Cost
    Approach

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

    Meaning of social
    accounting

    Approaches to social
    accounting

    Measurement
    of
    Social Cost benefit
    Problems
    Environmental
    Accounting:
    Introduction

    Environmental
    challenges

    An
    overview Business
    response
    to
    environmental issues

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

    Interactive lecture
    and Chalk & board

    Interactive lecture
    and Chalk &
    board.

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

    Recent
    Trends in
    Accounting

    6/9/16
    10/9/16

    CIA 3 submission

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

    Recent
    Trends in
    Accounting

    5
    13/9/16
    17/9/16

    19/9/16
    24/9/16

    CIA I Details (Component 1)

    Learning Objective

    Problems in
    inflation
    accounting
    Current cost
    accounting method
    Revision

    Interactive lecture
    and Chalk & board

    Interactive lecture

    Theory to application assignments :


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

    Evaluation rubrics:

    Criteria

    Content
    Conceptual
    understanding,
    Latest

    Excellent

    Good

    Satisfactory

    Unsatisfactory

    4 -3

    3-2

    2 -1

    1-0

    Yes

    Yes, but

    No, but

    No

    All the
    points are
    covered

    Any
    four
    points
    are

    Any three
    points are
    covered

    Any two
    points are
    covered.

    developments,
    relevance,
    facts, examples,
    Organization
    Introduction

    covered

    All points
    are covered.

    Any three
    points are
    covered.

    Any two
    points are
    covered.

    Any one point


    is covered.

    75-100%
    originality

    50-75%
    originality

    25-50%
    originality

    Below 25%
    originality

    No errors

    Only one
    or two
    errors

    More than
    two errors

    Numerous
    errors distract
    from
    understandin
    g

    At least 10

    At least 7

    At least 5

    Less than 5

    Supporting
    literature
    Inferences
    Conclusion

    Quality of
    Information
    (originality
    report based on
    turnit in)

    Grammar,
    Usage, Spelling

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

    CIA I Details (Component 2)


    Learning Objective
    Evaluation Rubrics

    LMS based / Class test - 10 marks


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

    CIA III Details (Component 1)


    Learning Objective
    Evaluation Rubrics

    CIA III Details (Component 2)

    Mooc course in accounting


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

    This is a Group presentation and each group is formed based


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

    Learning Objective

    Ability to work as a team

    Develop comprehension ability amongst students

    Articulate and present thoughts coherently

    Enhance public speaking and presentation skills

    Rubrics for Oral Presentation


    Criteria

    Excellent

    Very good

    Satisfactory

    16-20

    12-15

    8-11

    Need to
    Improve
    Below 8

    Content

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

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

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

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

    Delivery

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

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

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

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

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

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

    Organization

    Able to
    sequence
    information
    accurately

    Average
    accuracy with
    information
    sequencing

    Displays
    minimal
    accuracy of
    information
    sequencing

    Displays no
    accuracy in
    information
    sequencing

    Enthusiasm (Based
    on evaluators
    Observation)

    Demonstrates
    strong
    enthusiasm
    about topic
    during entire
    presentation

    Moderate
    enthusiastic
    feelings about
    topic

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

    Q& A session

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

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

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

    Does not have


    grasp of
    information and
    cannot answer
    questions about
    subject

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