Courses for Students of Section C

 

COURSE OBJECTIVE: To provide the students the knowledge and skill of presentation and understanding of financial reporting for the corporate entities viz Companies, Banks, Insurance sectors etc. The concepts and standards underlying the accounting procedures used to measure business performance, amalgamation and liquidation.

COURSE OUTCOMES:

CO1: The students will get familiarized with the various books to be maintained by Banking Entities and will get well versed with the legal provisions in preparation of final accounts with various Schedules.

CO2: They will be acquainted with the concept of Internal Reconstruction, Accounting treatment when the company is reconstructed and will gain proficiency on the preparation of final statements after Reconstruction.

CO3: They will be adept with the procedure of Accounting Treatment with respect to Acquisition of business.

CO4: Get an insight of Company Liquidation, Modes of liquidation and will gain proficiency on preparation of statement of affairs.

CO5: They will be adept with the procedure of preparing Liquidators final statement of affairs, calculation of liquidator’s remuneration and the concept of preferential creditor’s.

CO6: They will get acquainted with the concept of Amalgamation and will gain the knowledge of accounting treatment of Amalgamation in the books of parties concerned and the calculation of purchase consideration.

CO7: Will get familiarized with the terminology of Insurance sector and preparation of Final accounts under life insurance and Valuation of Balance sheet with calculation of amount payable to preferential holders.

CO8: Will gain proficiency in preparation of financial statements of general insurance, loss of Stocks and calculation of claim amount using Average clause.


Course Outcomes:

CO1      Identify from a linear regression equation the response (outcome) and predictor                                   (explanatory) variables, the slope, and y-intercept. Use a given linear regression equation to                 find the predicted value for a new observation

CO2      Define index numbers and explain their uses; · identify and use the following methods for                     construction of index numbers: (i) aggregate method (ii) simple average of relative method;                 and explain the advantages of different methods of construction.

CO3      Recognize when curve—fitting may be an appropriate method for modeling a series,                           identifying linear, quadratic, where appropriate. Describe models for seasonal variation,                       including additive and multiplicative models.

CO4      Identify from a probability scenario events that are simple, complementary, mutually                             exclusive, and independent

CO5      Correctly apply multiplication rule for two independent events, the addition rule for union of               two events, and the complement rule.

CO6      Calculate z-scores for a symmetric set of date and interpret what this z-score means in terms               of the standard deviation. 


Course Objective:

The objective of this course is to provide a classroom and laboratory environment that enables students to develop basic skills in object oriented programming and to gain experience in the C++  programming.  This course will prepare the student to learn advanced topics in C++.

Course Outcome:-

By the end of the course, the student should be able to:

CO1: Understand the difference between the top-down and bottom-up approach

CO2: Apply the concepts of object-oriented programming

CO3: To understand how C++ improves C with object-oriented features.

CO4: To learn how to write inline functions for efficiency and performance.

CO5: To learn the syntax and semantics of the C++ programming language.

CO6: To learn how to design C++ classes for code reuse.

CO7: Apply virtual and pure virtual functions

CO8: To learn how to use exception handling in C++ programs.