COURSE OUTCOMES:
CO1: Understand various books to be maintained by banking companies; get the insight of legal provisions in preparation of final accounts with various Schedules.
CO2: Learn the meaning of Internal Reconstruction, Accounting treatment when the company is reconstructed, preparation of final statements after Reconstruction.
CO3: Learn the meaning of Acquisition of Business, Accounting Treatment when new set of books are opened and when same set of books are continued with respect to Acquisition.
CO4: Get the insight of Company Liquidation, Modes of liquidation with preparation of statement of affairs.
CO5: Prepare Liquidators final statement of affairs; understand the concept of preferential payments calculation of liquidator’s remuneration.
CO6: Learn what Amalgamation is and types of Amalgamation; learn what is Purchase Consideration and its calculation under different methods Giving Accounting treatment in the books of transferor and transferee companies with real time examples.
CO7: Greet the new terms in Insurance; understand the meaning of life Insurance, Preparation of Final accounts under life insurance, Valuation of Balance sheet, with Calculation amount payable to preferential holders.
CO8: Understand the meaning of General Insurance, Preparation of Final accounts under general insurance. Learn what is Loss of Stocks, assets and profits. Learn how to calculate the claim amount using Average clause
Student Code of Conduct:
Rule 1
Mobile phones must be kept away from visibility and on Complete Silent mode during
lecture sessions, unless otherwise stated by the faculty. Student(s) found violating the rule
will be suspended from the on-going session instantly and attendance will be denied.
Rule 2
Students are not allowed in the classroom without calculators for all accounts, income tax,
and other numeric subjects (like Business Statistics). Non – adherence or sharing of
calculators will lead to suspension from the on-going session and denial of attendance for
the subject.
Rule 3
Students must carry the prescribed textbook/study material (for accounts, income tax,
English and other numeric subjects like Business Statistics) in the class. Sharing of
Textbooks/study material is not allowed and non adherence of the rule will lead to
suspension from the on-going session and denial of attendance.
Rule 4
Classroom Discipline:
Noise in Classroom in the presence of teachers :
Such behaviour will be strictly dealt with.
Sleeping in lecture sessions :
Strictly not allowed. Will lead to suspension from the on-going session.
Late entry in classrooms is not permitted.
Grace time:
First hour – up to 8:35 am
Subsequent lectures – up to 5 minutes of commencement of class
Eating/chewing(gums) during class sessions is not allowed. Will lead to suspension
from the on-going class.
Offensive language and misconduct in classrooms will not be tolerated in any case.
Students will be put through the Discipline Committee. Any such incidents against
faculty especially will lead to immediate suspension from classes until meeting with
parents.
- Teacher: DURGA VAIDEHI G