BBA 102 Course Plan

Unit No.	Lecture No.	Topic	Sessional Outcome	Mapping with CO	ICT Tools / Class Material (PPT )	First Shift	Second Shift	Guest Lecture	Expert Lecture
1	L1	Basics cost objectives	Student would be able to understand basic concepts of cost Accounting	CO1
1	L2	Scope of cost accounting	Understand the Scope of cost accounting and its use in other discpline	CO1
1	L3	Cost centers and Cost Units	Understand difference between Cost centers and Cost Units	C01, C02
1	L4	Basic cost concepts and Cost classification	Remember Basic cost concepts and Cost classification	CO1
1	L5	Meaning of Material Control	Understand Material Control concepts and its use	CO2
1	L6	ABC Technique and store ledgers	Understand application of ABC techniques in stores control	CO2
1	L7	EOQ and Stock Levels	Apply techniques ofEOQ and Stock Levels	CO2
1	L8	FSN Inventory	Understand FSN Inventory application in business	CO2
1	L9	JIT and VED	Understand about industrial application of JIT and VED	CO2
1	L10	Valuation of Inventory and FIFO techniques	Apply valuation techniques of valuation of inventory	CO2
1	L11	Valuation of Inventory and FIFO techniques	Apply valuation techniques of valuation of inventory	CO2
1	L12	LIFO,Weighted average price method	Apply valuation techniques of valuation of inventory	CO2
1	L13	LIFO,Weighted average price method	Apply valuation techniques of valuation of inventory	CO3
1	L14	Tutorial / Doubt Class	Analyse understanding on concepts and applications	CO3
2	L15	Tutorial / Doubt Class	Analyse understanding on concepts and applications
2	L16	Attendance and payroll procedures, Overtime,idle time and incentives	Undersatnd attendance procedures and payrolls and incentive schemes	CO3
2	L17	Direct and indirect labour, Halsey ,Rowan	Understand types of labour and apply Halsey , ,Rowan plan to know industrial application of incentive scheme	CO4
1	L18	Taylor, Merricks, Bedaux	Apply and evaluate Taylor, Merricks, Bedaux techniques	CO4
2	L19	Emerson practical problems	Apply the different methods for understand the concept	CO4
2	L20	Introduction to overhead,functional analysis	Understnd functional analysis	CO4
2	L21	Factory,administration,selling distribution,research and development	Recognise different types of overhead	CO4
2	L22	Factory,administration,selling distribution,research and development	Recognise different types of overhead	C04
2	L23	Fixed variable,semivariable and step cost	Summerise ixed variable,semivariable and step cost	CO2
2	L24	Different overheads	Analyse Different overheads	CO4
2	L25	Overgead rate cases,machine hour rate cases	Evaluate value of overhead and machine hour rates	C05, C04
2	L26	Overgead rate cases,machine hour rate cases	Evaluate value of overhead and machine hour rates	CO5, C04
2	L27	Under and over absorption cases	Evaluate value of overhead and machine hour rates	CO5, C04
3	L28	Under and over absorption cases	Evaluate value of overhead and machine hour rates	CO5, C04
2	L29	Tutorial / Doubt Class	Evaluate value of absorption rates	CO5, C04
2	L30	Tutorial / Doubt Class	Evaluate value of absorption rates	CO5, C04
3	L31	Cost Classification as per cost sheet	Understand cost sheet	CO5, C04
3	L32	Format of Cost Sheet	Identify different types of cost and understand cost sheet format	CO5
3	L33	Primecost,office cost	Compare Primecost,office cost	CO5
3	L34	Total cost, cost of Production	Compare Total cost, cost of Production	CO5
3	L35	Total cost, cost of Production	Understand procedure of calculationg total cost	CO6
3	L36	Total cost	Evaluate cost sheet	CO5
3	L37	Total cost	Evaluate cost sheet with stock adjustment	CO5
3	L38	Practical Question	Evaluate cost sheet with stock adjustment	C05
3	L39	Practical Question	Evaluate normal profit	CO5
3	L40	Introduction of Process Costing,Process Costing theory	Understant and evaluate Abnormal effectiveness and abnormal loss	CO5
3	L41	Introduction of Process Costing,Process Costing theory	Identify Process Costing,Process Costing theory and its application in specific industry	C05
3	L42	Problems on process Costing (Computation of normal profit)	Identify Process Costing,Process Costing theory and its application in specific industry	CO6
3	L43	Problems on process Costing (Computation of normal profit)	Identify Process Costing,Process Costing theory and its application in specific industry	CO5
3	L44	Abnormal effectiveness and abnormal loss	Understant and evaluate Abnormal effectiveness and abnormal loss	CO5
3	L45	Tutorial / Doubt Class	Conclude the unit through discussion	CO5
4	L46	Introduction to Contract costing	Understand contract costing	CO5
4	L47	Job and batch costing	Explain Job and batch costing	C06
4	L48	Contract costing practical	Evaluate contract costing	CO5
4	L49	Contract costing practical	Evaluate contract costing	CO6
4	L50	Contract costing practical	Evaluate contract costing	CO5
4	L51	Escalation clause	Evaluate contract costing and analyse its industry application	CO5
4	L52	Calculation of work in progress	Analyse and evaluate wip	CO5
4	L53	Accounting for material	Evaluate Accounting for material	CO5
4	L54	Accounting for material	Remember Basics of operating costing	CO5
4	L55	Basics of operating costing	Remember Basics of operating costing	CO5
4	L56	Basic problems discussed	Evaluate contract costing and analyse its industry application	CO6
4	L57	Practical questions	Evaluate Accounting for material	CO5
4	L58	Practical questions	Evaluate Accounting for material	CO5
4	L59	Tutorial / Doubt Class	remember Basics of operating costing	CO5
4	L60	Tutorial / Doubt Class	Remember Basics of operating costing	CO5

# As per Scheme & Syllabus Of Guru Gobind Singh Indraprastha University, New Delhi 2022-23 Onwards.