BBA 105 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	Introduction about the course, Contents, need and purpose of studying the course	Student will be able to Recognize the purpose of course.	CO1
1	L2	Meaning, Advantages & Limitations of Accounting	Student will be able to Describe the various concept, significance and limitations of accounting	CO3
1	L3	Basic concepts of accounting	Student will be able to Describe the basics of accounting and Differentiate book keeping, Accounting and Accountancy	CO1
1	L4	Important Accounting terminology	Student will be able to apply accounting terms in various concepts.	CO1
1	L5	Important Accounting terminology	Student will be able to apply accounting terms in various concepts.	CO1
1	L6	Accounting concepts and conventions	Student will be able to Comprehend the framework of principles and conventions that governs the system of accounting	CO1
1	L7	Accounting concepts and conventions	Student will be able to Comprehend the framework of principles and conventions that governs the system of accounting	CO1, CO3
1	L8	Conceptual framework of Accounting Equation	Student will be able to Conceptual knowledge of accounting equation	CO1, CO3
1	L9	Preparation of Accounting Equation	Student will be able to Prepare an accounting equation	CO1, CO3
1	L10	Preparation of Accounting Equation	Student will be able to Prepare an accounting equation	CO1, CO3
1	L11	Meaning and features of ifrs	Student will be able to Comprehend the conceptual framework of ifrs	CO1, CO3
1	L12	Meaning and features of ifrs	Student will be able to Comprehend the conceptual framework of ifrs	CO1
1	L13	Implications of IFRS	Student will be able to apprehend the effect of IFRS on various aspects of the Business and economy such as Profitability, GDP etc.	CO1
1	L14	Difference between IFRS and GAAP	Student will be able to Describe the concept of IFRS its features and elements of financial statements ,compare and contrast between IFRS and GAAP	CO1
1	L15	Doubt Clearing Session- Unit 1	The students will be able ti clarify their doubts related to theory concepts or Numerical Problems from Unit-1
1	L16	Discussion on the Previous Year Question Papers	The students will be able to get an idea about the exam pattren.
2	L17	Compare and Contrast between various types of accounts, Rules of debit and credit	Student will be able to Classify different types of accounts and business transactions	CO1
2	L18	Passing of journal entries	Student will be able to Record of transactions in journal	CO1
2	L19	Passing of journal entries	Student will be able to Record of transactions in journal	CO1
2	L20	Preparation of ledger	Student will be able to Differentiate between journal and ledger and Effectively pass the transactions from Journal to Ledger	CO1
2	L21	Preparation of ledger	Student will be able to Differentiate between journal and ledger and Effectively pass the transactions from Journal to Ledger	CO1
2	L22	Concept of subsidiary books, Types of subsidiary books	Student will be abl to Able to prepare purchase books, sales books and Return books	CO1
2	L23	Concept of subsidiary books, Types of subsidiary books	Student will be abl to Able to prepare purchase books, sales books and Return books	CO1
2	L24	Cash book and its various types. preparation of single column and double column cash books	Student will be able to Prepare Single column and Double column cash book	CO1
2	L25	Cash book and its various types. preparation of single column and double column cash books	Student will be able to Prepare Single column and Double column cash book	CO1
2	L26	Preparation of triple column cash book and concept of petty cash book	Student will be able to Prepare triple column cash book	CO1
2	L27	Meaning and purpose of preparing trial balance	Student will be able to Recognize the need for trial balance preparation	CO2
2	L28	Methods of preparing trial balance	Student will be able to Identify and construct trial balance on the basis of different methods	CO2
2	L29	Discussion on different types of errors that are disclosed as well as not disclosed by trial balance	Student will be able to Identify, illustrate and differentiate the different types of trial balance errors	CO2
2	L30	Treatment of different incomes and expenses of the business in the final accounts	Students will be able to Identify and classify different items on the basis of their nature	CO2
2	L31	Treatment of different incomes and expenses of the business in the final accounts	Students will be able to Identify and classify different items on the basis of their nature	CO2
2	L32	Concept, usefulness, elements and placement of different items into the final accounts	Student will be able to Identify the nature of different accounts and placing them into financial statements	CO2
2	L33	Preparation of trading account, profit and loss account, balance sheet	Student will be able to Identify and illustrate the items to be recorded in trading account,profit and loss account and balance sheet	CO2, CO7
2	L34	Preparation of trading account, profit and loss account, balance sheet	Student will be able to Identify and illustrate the items to be recorded in trading account,profit and loss account and balance sheet	CO2, CO7
2	L35	Preparation of trading account, profit and loss account, balance sheet	Student will be able to Identify and illustrate the items to be recorded in trading account,profit and loss account and balance sheet	CO2, CO7
2	L36	Prepration of Financial Statements as per schedule III	Student will be able to prepare the balance sheet as per schedule III	CO2, CO7
3	L37	Tutorials- Practice of Practical/ Numerical Problems	Clarity in the concepts relared to Numerical Problems	CO2
3	L38	Doubt Clearing Session- Unit 2	Students will clear their doubts related to any topic in the Unit-2
2	L39	Discussion on the Previous Year Question Papers	The students will be able to get an idea about the exam pattren.	CO3, CO5
3	L40	Concept, need, causes and factors responsible for charging depreciation	Student will be able to Identify and describe the different factors related to depreciation	CO4
3	L41	Concept, need, causes and factors responsible for charging depreciation	Student will be able to Identify and describe the different factors related to depreciation	CO4
3	L42	Problems based on straight line method of charging depreciation	Students will be able to Differentiate and prepare the accounts based on straight line method of charging depreciation	CO4
3	L43	Problems based on written down method of charging depreciation	Student will be able to Differentiate and prepare the accounts based on written down value method of charging depreciation	CO4
3	L44	Problems based on written down method and SLM of charging depreciation	Student will be able to Differentiate and prepare the accounts based on written down value method of charging depreciation	CO4
3	L45	Difference between provisions and reserves	Students will be able to diffrentiate between Reserves and surplus	CO4
4	L46	Contemporary Issues and challenges in Accounting- Human Resource Accounting	Students will be able to understand the concept of Human Resource Accounting	CO3
3	L47	Contemporary Issues and challenges in Accounting- Green Accounting	Students will be able to understand the concept of GreenAccounting	CO3
3	L48	Contemporary Issues and challenges in Accounting - Inflation Accounting	Student will be able to understand the concept of Inflation accounting	CO3
4	L49	Contemporary Issues and challenges in Accounting--Social responsibility accounting	Student will be able to understand the concept of Social responsibility accounting	CO3
4	L50	Concept of joint stock company	Student will be able to identify Joint stock company	CO5, CO6
4	L51	Definition and types of shares	Students will be able to diffrentiate between types of shares	CO5, CO6
4	L52	Types of Share Capital	Students will be able to diffrentiate between types of shares capitals	CO5
4	L53	Accounting entries realted to Share capital, Oversubscription and Under subscription	Students will be able to pass the journal entries related to Share subscription	CO5
4	L54	Accounting entries related to Calls in advance, calls in arrears, Share forfeiture and Re-Issue	Students will be able to pass the journal entries related to Calls in advance, calls in arrears, Share forfeiture and Re-Issue	CO5
4	L55	Accounting treatment	Student will be able to Comprehend the accounting treatment for redemption ofdebentures	CO5, CO6
4	L56	Redemption of debentures through Sinking Fund	Student will be able tp Identify and Illustrate the Redemption of Debentures through Sinking Fund	CO5
4	L57	Accounting treatment for redemption of purchase from open market	Student will be able to Comprehend the importance of purchase from open market for redemption of debentures	CO5
4	L58	Doubt Session	Students will clear their doubts related to any topic in the Unit-2
4	L59	Revision
4	L60	Revision

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