course title: application and practice of...
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Directorate Of Technical Education Karnataka State Page 1
Course Title: APPLICATION AND PRACTICE OF
FINANCIAL ACCOUNTING - I
Credits (L:T:P) : 4:0:0 Total Contact Hours: 52 Course Code: 15MM51T
Type of Course: Lectures,
Self Study & Assignment Credit :04 Core/ Elective: CORE
Prerequisite: Basic Knowledge of Financial Accounting – I in the First Semester.
Course Objectives:
The Students shall be able to:
1. Calculate the Interest on Partners’ Drawings, Appropriate Profits for various purposes,
Maintain Partners’ Capital & Current Accounts in the prescribed methods and format.
2. Apply the accounting treatment for various adjustments at the time of Admission of a
new partner.
3. Calculate the amount payable to the Retiring Partner and the mode of settlement.
4. Calculate the amount payable to the Executors of the Deceased Partner and mode of
settlement.
5. Analyse the procedure to be followed for the Dissolution of Partnership Firms
6. Prepare the Final Accounts of Non – Trading Concerns.
COURSE OUTCOMES :
At the end of the course, the students should be able to:
CO1 Calculate Interest on Partners’ Drawings; Prepare Profit and Loss
Appropriation Account, Maintenance of Partners’ Capital Accounts.
CO2
Analyse the Accounting Entries at the time Admission of a New Partner and
prepare necessary Ledger Accounts and New Balance Sheet of the
Reconstituted Firm.
CO3
Analyse the Accounting Entries at the time of Retirement of a Partner and
prepare necessary Ledger Accounts including Retiring Partner’s Loan
account and New Balance Sheet of the Firm.
CO4 Analyse the Accounting Entries at the time of Death of a Partner and prepare
Deceased Partner’s Executors’ account and the Balance Sheet of the Firm.
CO5 Analyse the Accounting Entries at the time Dissolution of a Partnership Firm
and Close the books of the Firm.
C06 Prepare the Final Accounts of Non- Trading Concerns with different
adjustments.
Directorate Of Technical Education Karnataka State Page 2
CO-Cognitive Level (CL) -PO MAPPING
Name of the course: Application and Practice of Financial Accounting - I
Course Outcome CL Linked PO Teaching Hrs
CO1
Calculate Interest on Partners’
Drawings, Prepare Profit and Loss
Appropriation A/c, Maintain
Partners’ Capital A/cs.
R/U/A 1,2,3,4,6,9,10 07
CO2
Analyse the Accounting Entries at
the time of a Admission of a New
Partner and prepare necessary
Ledger Accounts and New Balance
Sheet of the New Firm.
R/U/A 1,2,3,4,6,9,10 11
CO3
Analyse the Accounting Entries at
the time of Retirement of a Partner
and prepare necessary Ledger
accounts and the Balance Sheet of
the Firm.
R/U/A 1,2,3,4,6,9,10 08
CO4
Analyse the Accounting Entries at
the time of Death of a Partner and
prepare Deceased Partner’s
Executors account and Balance
Sheet of the Firm.
R/U/A 1,2,3,4,6,9,10 05
CO5
Analyse the Accounting Entries at
the time of Dissolution of a
Partnership Firm and Close the
Books of the Firm.
R/U/A 1,2,3,4,6,9,10 08
CO6
Prepare the Final Accounts of Non-
Trading Concerns with different
adjustments.
R/U/A 1,2,3,4,6,9,10 10
I.A. 03
Course-PO Attainment Matrix Course Programme Outcomes
1 2 3 4 5 6 7 8 9 10
Application and
Practice of Financial
Accounting - I
3 3 3 3 - 3 - - 3 3
Directorate Of Technical Education Karnataka State Page 3
Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed.
Method is to relate the level of PO with the number of hours devoted to the COs which
address the given PO.
If >40% of classroom sessions addressing a particular PO, it is considered that PO is
addressed at Level 3
If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is
addressed at Level 2
If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is
addressed at Level 1
If < 5% of classroom sessions addressing a particular PO, it is considered that PO is
considered not-addressed.
COURSE CONTENTS
Unit Major Topics Hours Allotted
1 Partnership Accounts 07
2 Admission of a New Partner 10
3 Retirement of a Partner 07
4 Death of a Partner 04
5 Dissolution of Partnership Firms 08
6 Final Accounts of Non - Trading Concerns 13
Internal Assessment Tests 03
Total 52
COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE
Legend: R; Remember, U: Understand A: Application
Unit
No Unit name Hour
Questions to be set
for
SEE
Marks
Weightage
Weightage
(%)
R U A
1 Partnership Accounts 07 5 5 15 25 20
2 Admission of a New
Partner 10 5 5 30 40 35
3 Retirement of a Partner 07 5 15 20 25
4 Death of a Partner 04 5 10 15 15
5 Dissolution of Partnership
Firms 08 5 15 20 25
6 Final Accounts of Non -
Trading Concerns 13 5 5 15 25 30
INTERNAL ASSESSMENT TESTS 03 - - - - -
Total 52 15 30 100 145 100
Directorate Of Technical Education Karnataka State Page 4
DETAILS OF COURSE CONTENTS
Unit 1- PARTNERSHIP ACCOUNTS:
Provisions affecting Partnership Accounts (Profit Sharing, Interest on Capital, Interest on
Loan, Interest on Drawings, Remuneration to Partners) – Distribution of Profits by
Preparation of Profit and Loss Appropriation Account – Calculation of Interest on Partners’
Drawings under product Method – Maintenance of Partners’ Capitals by Fixed and
Fluctuating Capital Methods.
Unit 2- ADMISSION OF A NEW PARTNER:
Listing of the Adjustments to be made at the time of Admission of a New Partner –
Calculation of New Profit Sharing Ratio of all the Partners and Sacrificing Ratio of Old
Partners - Accounting Treatment of Goodwill (in case of Premium, Revaluation and
Memorandum Revaluation Methods) – Revaluation of Assets and Liabilities – Distribution
of Accumulated Profits and Losses – Proportionate Capital Contribution – Simple Problems
on Admission of a New Partner.
Unit 3.RETIREMENTOF A PARTNER:
Calculation of New Profit Sharing Ratio and Gain Ratio of Continuing Partners – Various
methods of Treatment of Goodwill – Adjustment of Accumulated Profits and Losses,
Revaluation of Assets and Liabilities, Unrecorded Assets and Liabilities – Preparation of
Retiring Partner’s Loan Account – Settlement of Amount due to the Retiring Partner–
Simple Problems on Retirement of a Partner.
Unit 4. DEATH OF A PARTNER:
Ascertainment of the Amount due to the Deceased Partner - Preparation of Deceased
Partner’s Executors’ Account – Settlement of Amount due to the Deceased Partner –
Simple Problems on Death of a Partner.
Unit 5.DISSOLUTION OF PARTNERSHIP FIRM:
Meaning of Dissolution – Dissolution of Partnership versus Dissolution of Partnership Firm
– Settlement of Accounts – Accounting Treatment – Realization of Assets and Liabilities –
Simple Problems on Dissolution of Partnership Firm.
Unit 6.FINAL ACCOUNTSOF NON - TRADING CONCERNS:
Meaning of Non Trading Concerns – Components of Final Accounts of Non-Trading
Concerns – Receipts and Payments Account – Income and Expenditure Account –
Receipts and Payments Account versus Income and Expenditure Account - Balance
Sheet- Simple Problems on Preparation of Income and Expenditure Account and Balance
Sheet from the given Receipts and Payments Account and other given Adjustments.
BOOKS FOR REFERECE:
1) Introduction to Accountancy by T.S.Grewal – S Chand and Company
2) Financial Accounting (Principles and Practices) by N.Vinayakam and B.Charumathi
S Chand and Company
3) Financial Accountancy by N.P.Srinivasan and SakthivelMurugan – S Chand and
Company
4) Accountancy Vol II by B.S. Raman
5) Accountancy Vol II by Kadkol
6) Dailies and Magazines / Journals of Business, Finance and Management.
Directorate Of Technical Education Karnataka State Page 5
E - BOOK FOR REFERENCE:
Websites of Dailies and Magazines / Journals of Business, Finance and Management.
SUGGESTED STUDENT ACTIVITIES:
1. Drafting of Partnership Deed as per the provisions of Indian Partnership Act.
2. Collection of Partnership Deed copies visiting some Partnership Firms.
3. Analyse and listing of reasons for Admission of new partner into a Existing partnership
Firm.
5. Analyse and listing of reasons for Retirement of partner from a partnership firm.
6. Analyse and listing of different methods of settlement of the amount due to the Retiring
Partner/Executors of the deceased partner.
7. Analyse and listing of reasons for dissolution of partnership firm.
8. Listing of various Non-Trading Concerns situated and working in and around the localities
of the students.
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What
To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Theory)
Evidence
CO’s
Mapped
Direct
Assessmen
t Method
CIE
IA Test
ST
UD
EN
TS
3 Tests
(Average of 3
tests will be
Taken)
20 Blue Books 1 – 6
Assignment
Assignment
Report 05 Assignment
Reports 1 – 6
Total 25
SEE End Exam End of Course 100 Answer
Script 1 – 6
Indirect
Assessmen
t Method
Student Feedback Middle of the
Course
-NA-
Feed Back
Forms
1 – 6 delivery
of the Course
End of Course
Survey End of Course Questionnaire
Effectiveness of
delivery of
Instruction and
assessment methods
Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded
off to the next higher digit.
Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
1. Blue books ( 20 marks)
2. Student suggested activities report for 5 marks
3. Student feedback on course regarding Effectiveness of Delivery of instructions &
Assessment Methods.
Directorate Of Technical Education Karnataka State Page 6
Questions for CIE and SEE will be designed to evaluate the various educational
components such as:
1. Remembering and Understanding : 20 % Weightage
2. Applying the knowledge acquired from the Course : 40 % Weightage
3. Analysis : 25 % Weightage
4. Evaluation : 05 % Weightage
5. Creating new knowledge : 10 % Weightage
MODEL OF RUBRICS FOR ASSESSING STUDENT ACTIVITY:
FORMAT FOR STUDENT ACTIVITY ASSESSMENT
DIMENSION Unsatisfactory
1 Developing
2 Satisfactory
3 Good
4
Exemplary 5
Score
Collection of
data
Does not
collect any
information
relating to the
topic
Collects
very limited
information;
some relate
to the topic
Collects
some basic
information;
refer to the
topic
Collects
relevant
information;
concerned
to the topic
Collects a
great deal of
information;
all refer to
the topic
3
Fulfill team’s
roles & duties
Does not
perform any
duties assigned
to the team
role
Performs
very little
duties
Performs
nearly all
duties
Performs all
duties
Performs all
duties of
assigned
team roles
with
presentation
4
Shares work
equally
Always relies
on others to do
the work
Rarely does
the assigned
work; often
needs
reminding
Usually
does the
assigned
work; rarely
needs
reminding
Does the
assigned job
without
having to be
reminded.
Always
does the
assigned
work
without
having to be
reminded
and on
given time
frame
3
Listen to
other Team
mates
Is always
talking; never
allows anyone
else to speak
Usually
does most
of the
talking;
rarely
allows
others to
speak
Listens, but
sometimes
talk too
much
Listens and
contributes
to the
relevant
topic
Listens and
contributes
precisely to
the relevant
topic and
exhibit
leadership
qualities
3
TOTAL
13/4=
3.25=
4
*All student activities should be done in a group of 4-5 students with a team leader.
Directorate Of Technical Education Karnataka State Page 7
MODEL QUESTION PAPER (CIE)
Test/Date and
Time Semester/year Course/Course Code
Max
Marks
Ex: I test/6 th
weak
of Sem 10-11 Am
V SEM
APPLICATION AND
PRACTICE OF
FINANCIAL
ACCOUNTING – I 20
Year: 2017-18 Course code:15MM51T
Name of Course coordinator :
Units:1,2 Co: 1,2
Note: Answer all questions
Question
no Question CL CO PO
1 (According to unit and CO1)
A 1 1,2
2 (According to unit and CO1)
A 1 1,2
3 (According to unit and CO2)
U 2 1,2
4 (According to unit and CO2)
U 2 1,2
Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
4. Blue books ( 20 marks)
5. Student suggested activities report for 5 marks and should be assessed on RUBRICS
6. Student feedback on course regarding Effectiveness of Delivery of instructions &
Assessment Methods.
Directorate Of Technical Education Karnataka State Page 8
GOVERNMENT OF KARNATAKA
DEPARTMENT OF TECHNICAL EDUCATION BOARD OF TECHNICAL EXAMINATIONS
DIPLOMA IN MODERN OFFICE MANAGEMENT MODEL QUESTION PAPER
15MM51T – APPLICATION AND PRACTICE OF
FINANCIAL ACCOUNTING - I
Time: 3 Hours Max.Marks: 100
Instruction: 1) Part – A. Answer any SIX questions from a set of 9 Questions.
Each question carries 5 Marks.
2) Part – B. Answer any FOUR questions from a set of 6 Questions.
Each question carries 10 Marks.
3) Part – C. Answer any TWO questions from a set of 3 Questions.
Each question carries 15 Marks.
PART – A
(Answer any SIX Questions from this Section) 6x5=30 Marks
1. Explain the Profit and Loss Appropriation Account in detail?
2. The drawings of Mr.Bhanu during the year 2014 are as follows:
Rs.2, 000 on 31-03-2014
Rs.6, 000 on 01-07-2014
Rs.4, 000 on 31-08-2014
Rs.8, 000 on 01-10-2014
Calculate interest on drawings of Bhanu at 12% per annum under product method for
the accounting year ended 31-12-2014.
3. Describe the revaluation of Assets and Liabilities of the Partnership Firm at the time of
Admission of a Partner.
4. Amar and Akbar were partners sharing profits in the ratio of 2:3. They admitted Anthony as
a new partner. Their new profit sharing ratio is 4:5:6. Calculate the Sacrifice Ratio of Amar
and Akbar.
5. Explain the concept of retirement of a Partner? Give any three reasons for retirement of a
Partner.
6. P, Q & R were partners in a firm sharing profit in the ratio of 3:2:1. Q retired from the
Business. P &R decided to share the profits in the ratio of 3:2 in future. Calculate the Gain
Ratio of P & R.
7. List out the items to be considered to ascertain the amount due to the deceased partner.
8. Elucidate the concept of Dissolution of a Partnership Firm
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9. Narrate the concept of Non-Trading Concern along with examples.
PART – ‘B’
(Answer any FOUR Questions) 4 x 10 = 40
10. A and B are partners in a firm sharing profits and losses equally. On 1st January 2016, their
Capitals stood as Rs.1, 00,000 and Rs.60, 000 respectively. Interest is to be allowed on
their capitals at 8% per annum. Their drawings during the year amounted to Rs.8, 000
and Rs.6, 000. The interest on their drawings is to be charged at 6% per annum. A is
entitled to a monthly salary of Rs.2, 000 and B is entitled to a commission of Rs.12, 000.
The net profit for the year 2016 before making adjustments for interest on capitals,
interest on drawings, partner’s salary and partners’ commission.
Prepare the Profit and Loss Appropriation Account for the year ended 31st December,
2016 showing the division of profits between the partners.
10
11. Preetam and Aras are partners sharing profits and losses in the proportions of 3:2. Their
Balance Sheet as on 31stMarch, 2016 was as follows:
Liabilities Rs. Rs. Assets Rs. Rs.
Sundry Creditors
Bills Payable
Capitals:Preetam
Aras
30,000
20,000
6,000
2,000
50,000
Cash in hand
Bills Receivable
Sundry Debtors
Stock
Furniture
Machinery
Building
2,000
3,000
8,000
20,000
4,000
6,000
15,000
58,000 58,000
They agreed to take Ashok into partnership, giving him 1/4th
Share in future profits. The
following adjustments are to be made before Ashok’s admission:
a. Stock is to be valued at Rs. 18,000.
B.Furniture is to be depreciated by 5%.
c. Machinery is to be reduced by 10%.
d. Buildings are to be valued at Rs.20, 000.
e. Make a provision for bad and doubtful debts at 5% on Debtors.
Give the necessary journal entries and prepare the Revaluation Account.
12. On 31st December 2016, the Balance sheet of Rahim and Akbar stood as given below:
Liabilities Rs. Rs. Assets Rs. Rs.
Bills Payable
Reserve Fund
Capitals: Raja
Krishna
7,000
10,000
15,000
12,000
Cash
Stock
Debtors
Machinery
4,000
10,000
10,000
20,000
44,000 44,000
On 30th
June 2002, Raja died and the Partnership deed provides in such an event, that the
executors of the deceased shall be entitled to:
Directorate Of Technical Education Karnataka State Page 10
a) Share of Goodwill: Goodwill shall be estimated as two years average of last three
years’ profits. Profits for the past three years were Rs.18, 000, Rs.24,000 Rs.27,000.
b) Share in the Profit for the current year: For this purpose, the profit of 2016 will be
considered.
c) Share of Reserve Fund.
d) Capital Account balance as per the last Balance sheet.
Show the account of the executors of Raja (deceased) as on 31st December 2016.
13. Swetha and Sucheta were partners in a business sharing profits and losses in the ratio of 2:1
respectively. They decided to dissolve their firm on 31st December 2016 when the balance sheet
appeared as under:
Liabilities Rs. Rs. Assets Rs. Rs.
Capitals:
Swetha
Sucheta
Profit and Loss A/c
Creditors
20,000
40,000
6,000
14,000
Goodwill
Machinery
Patents
Investments
Stock
Debtors
Bank
8,000
20,000
10,000
4,000
24,000
12,000
2,000
80,000 80,000
Swetha agreed to take over Machinery at Rs.27, 000. Sucheta agreed to take over
Goodwill at Rs.12, 000 and Patents at Rs.8, 000. Other assets realized thus: Investments Rs.5,
000, Stock Rs.29, 000 and Debtors Rs.10, 000. Creditors were paid in full. Expenses of
realization were Rs.1, 000.
Pass necessary Journal Entries in the books of the firm.
14. a) Describe the Dissolution of a Partnership Firm?
b).Mention the major points of distinction between Dissolution of partnership and
Dissolution of the Partnership Firm.
15. Explain the accounting treatment of the following items in the Final Accounts of Non-
Trading Concerns?
a) Subscriptions b) Life Membership Fees c) Legacies
d) Entrance Fees e) Donations
PART - C
(Answer any TWO Questions) 2 x 15 = 30
16. Abhi and Shashank are partners sharing profits and losses in the ratio of 2:1. Their Balance
Sheet as on 31st
December, 2016 was as follows:
Liabilities Rs. Rs. Assets Rs. Rs.
Creditors
Bills Payable
Reserve Fund
Capitals: Abhi
Shashank
20,000
20,000
12,000
8,000
9,000
40,000
Cash at Bank
Debtors
Stock
Furniture
Building
10,000
5,000
10,000
4,000
40,000
69,000 69,000
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They admitted Suhas into Partnershiip giving him 1/5th
share in the future profits on the
following terms:
a) The new partner should bring Rs.25, 000 as his capital and Rs.9, 000 as Goodwill.
b) The value of building is to be appreciated by Rs.7, 000.
c) The furniture is to be depreciated by Rs.900.
d) The stock is to be depreciated by 10%.
Prepare the following:
a) Revaluation A/c b) Partners’ Capital Accounts c) Balance Sheet of the New firm.
17. Shobha, Dharitri and Navya were partners sharing profits and losses in the ratio of 3:2:1.
Their Balance sheet on 31-03-2016 stood as given below:
Liabilities Rs. Rs. Assets Rs. Rs.
Bills Payable
Reserve Fund
Capitals:
Shobha
Dharitri
Navya
31,000
15,000
40,000
36,000
28,000
Bank
Debtors
Less: Reserve
Stock
Furniture
Building
16,000
1,000
15,000
15,000
20,000
20,000
80,000
1,50,000 1,50,000
‘Navya’ retired from the Business on the above date and following adjustments are to be made:
i) The Goodwill of the firm is to be valued at Rs. 21,000/- which however need not be shown
in the books of Accounts of the Firm.
ii) Stock and Furniture to be depreciated by 15%.
iii) Reserve for doubtful debts to be increased to Rs.3, 000/-.
iv) The value of Building to be raised to Rs.1, 00,000/-.
Prepare necessary ledger accounts and the balance sheet of the Continuing Partners.
18. Tennis Club of Gulbarga was started from 1-1-2016. It’s Receipts and Payments Account
for the year ended 31-12-2016 was as follows:
Receipts Rs. Payments Rs.
To Endowment Fund Receipts
“ Donations
“ Tournament Fund
“ Life Membership Fees
“ Entrance Fees
“ Fees for Functions
“ Subscriptions
40,000
80,000
20,000
12,000
1,200
48,000
12,000
By Tournament Expenses
“ Furniture
“ Sports Equipment
“ Function Expenses:
a) Honorarium
b) Others
“ Printing
“ Rent
“ Salaries
“ Postage
“ Fixed Deposit in Bank
“ Cash Balance
15,200
25,600
50,800
28,000
8,000
2,000
4,800
14,400
600
60,000
3,800
2,13,200 2,13,200
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Adjustments:
a) Expenses Outstanding: Salaries Rs.4, 800 and Printing Rs.2, 000.
b) Subscription due for 2016 Rs.8, 000.
c) Depreciation on Sports Equipment Rs.10, 000.
d) Postage Stamps on Hand Rs.80.
e) Entrance Fees and Life Membership Fees are to be capitalized.
Prepare Income and Expenditure Account and Balance Sheet as on 31-12-2016.
xxxxx
Directorate Of Technical Education Karnataka State Page 13
MODEL QUESTION BANK
DIPLOMA MODERN OFFICE MANAGEMENT
V Semester
Course title: APPLICATION AND PRACTICE OF FINANCIAL
ACCOUNTING – I
CO1 Calculate Interest on Partners’ Drawings, Prepare Profit and Loss Appropriation
A/c, Maintain Partners’CapitalA/cs.
Remembrance: 1. Give the meanings of Partnership 2. Write a note on Partners and Partnership Firm
Understanding: 1. Explain Profit and Loss Appropriation Account. 2. Distinguish between Fixed and Fluctuating Capital A/c.
Application: 1. The drawings of Mr.Bhanu during the year 2014 are as follows: Rs.2,000 on 31-03-2014
Rs.6,000 on 01-07-2014 Rs.4,000 on 31-08-2014
Rs.8,000 on 01-10-2014 Calculate interest on drawings of Bhanu at 12% per annum
under product method for the accounting year ended 31-12-2014.
CO2 Analyse Accounting Entries on the Admission of a Partner and prepare
necessary ledger accounts and New Balance Sheet of the Firm.
Remembrance: 2. Write a note on Admission of a Partner. 3. List the various Partnership Ratios.
Understanding: 1. State the adjustments to be made in the books of the firm on the admission of a Partner. 2. Explain revaluation of Assets and Liabilities of the firm? Why it is necessary on the admission of
a new partner?
Application:
Aras and Kumar are partners in a firm sharing profits and losses in the ratio of 2:1 with capitals
of Rs.20, 000 and Rs.10, 000 respectively. It was agreed to allow interest on their capitals at
10% p.a. Aras is entitled to an annual salary of Rs.6, 000. Their drawings during the year were
Rs.4, 000 and Rs.2, 000 respectively. The profit of the firm for the year before adjusting the
interest on capitals and partner’s salary amounted to Rs.15, 000.
Prepare (a) Profit and Loss Appropriation Account (b) Partners’ Capital Accounts under
Fluctuating Capital Method.
CO3
Analyse Accounting Entries on the Retirement of a Partner and prepare
necessary ledger accounts including loan account and New Balance Sheet of the
Firm.
Remembrance: 1. State the Methods of Valuation of Goodwill.
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2. Explain the procedure of preparing retiring partners loan account.
Understanding: 1. Give any three reasons for retirement of a Partner. 2. State the adjustments to be made in the books of the firm on the retirement of a Partner
Application:
Naveen, Nuthan and Praveen were partners in a business sharing profits and losses in the ratio
of 4:3:1 respectively.
Balance sheet as on 31-12-2006
Liabilities Rs. Rs. Assets Rs. Rs.
Creditors
General Reserve
Bills Payable
Capitals:
Naveen
Nuthan
Praveen
25,000
15,000
10,000
28,000
4,000
20,000
50,000
Cash at Bank
Bills Receivable
Debtors
Stock
Machinery
Furniture
Profit and Loss A/c
7,000
9,000
20,000
30,000
24,000
10,000
2,000
1,02,000 1,02,000
Nuthan retired on the above date subject to the following terms:
a) Machinery be depreciated by 5%.
b) That stock be appreciated by 10%.
c) A bad debts reserve is to be created at 5% on debtors.
d) The goodwill of the firm is to be valued at Rs.8,000 and same should be shown in the
balance sheet of the continuing partners.
e) The total capital of the new firm be fixed at Rs.50,000 between Naveen and Praveen. The
new profit sharing ratio of the remaining partners was agreed at 3:2. The capital
adjustments are to be made in cash.
Prepare: Revaluation A/c and Partners’ Capital A/cs.
CO4 Analyse Accounting Entries on the Death of a Partner and prepare deceased
partner’s executors account and New Balance Sheet of the Firm.
Remembrance: 1. Give the meaning of Executor’s account. 2. List the adjustments to be made on death of a partner.
Understanding: 1. List out the items to be considered to ascertain the amount due to the deceased partner. 2. Prepare the Deceased Partner’s Capital Account to ascertain the amount due to the
Deceased partner with imaginary items.
Application:
X, Y and Z were partners sharing profits in the ratio of 2 : 2 : 1. Their Balance Sheet on
31/12/2003was as follows:
Liabilities Rs. Rs. Assets Rs. Rs.
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General Reserve
Bills Payable
S.Creditors
Capital A/cs:X
Y
Z
25,000
25,000
10,000
5,000
6,000
12,000
60,000
Cash
Bills Receivable
Debtors
Stock
Furniture
Machinery
Buildings
2,000
3,000
8,000
20,000
5,000
20,000
25,000
83,000 83,000
On 1st April 2004, X died and it became necessary to ascertain the amount payable to the
deceased partner. The following matters are to be taken in to account:
a) The goodwill of the firm is to be valued at 3 years purchase of the average profits of the
last four years. The profits for the year 2000, 2001, 2002 and 2003 were Rs.7,000,
Rs.12,000, Rs.5,000 and Rs.8,000 respectively.
b) The profit till the date of death is based on the previous year’s profit.
c) Stock and Buildings to be appreciated by 10%, Machinery to be depreciated by 8% and
Reserve of 5% to be provided for doubtful debts.
Prepare the necessary ledger accounts and the balance sheet of the surviving partners.
CO5 Analyse Accounting Entries on the Dissolution of a Partnership Firm and Close
the books of the Firm.
Remembrance: 1. Write a note on dissolution of partnership firm. 2. Write a note on realization of assets and liabilities
Understanding: 1. Explain the procedure of preparing realization account. 2. Explain the procedure of settlement of parnters capital accounts on
dissolution.
Application:
17. Swetha and Sucheta were partners in a business sharing profits and losses in the ratio of 2:1
respectively. They decide to dissolve their firm on 31- 12 – 2002 when the balance sheet
appeared as under:
Liabilities Rs. Rs. Assets Rs. Rs.
Capitals:
Swetha
Sucheta
Profit and Loss A/c
Creditors
20,000
40,000
6,000
14,000
Goodwill
Machinery
Patents
Investments
Stock
Debtors
Bank
8,000
20,000
10,000
4,000
24,000
12,000
2,000
80,000 80,000
Swetha agreed to take over Machinery at Rs.27,000. Sucheta agreed to take over Goodwill at
Rs.12,000 and Patents at Rs.8,000. Other assets realised thus: Investments Rs.5,000, Stock
Rs.29,000 and Debtors Rs.10,000. Creditors were paid in full. Expenses of realisation were
Rs.1,000.
Pass necessary Journal Entries in the books of the firm.
Directorate Of Technical Education Karnataka State Page 16
C06 Prepare the Final Accounts of Non- Trading Concerns with different
adjustments.
Remembrance: 1. Explain the term non trading concern. 2. Distinguish between Capital and Revenue Incomes.
Understanding: 1. Distinguish between Profit and Loss account and Income and Expenditure Account. 2. List any five examples for Capital and Revenue expenditures.
Application:
Tennis Club of Gulbarga was started from 1-1-2009. Its Receipts and Payments Account for the
year ended 31-12-2009 was as follows:
Receipts Rs. Payments Rs.
To Endowment Fund Receipts
“ Donations
“ Tournament Fund
“ Life Membership Fees
“ Entrance Fees
“ Fees for Functions
“ Subscriptions
40,000
80,000
20,000
12,000
1,200
48,000
12,000
By Tournament Expenses
“ Furniture
“ Sports Equipment
“ Function Expenses:
a) Honorarium
b) Others
“ Printing
“ Rent
“ Salaries
“ Postage
“ Fixed Deposit in Bank
“ Cash Balance
15,200
25,600
50,800
28,000
8,000
2,000
4,800
14,400
600
60,000
3,800
2,13,200 2,13,200
Adjustments: a) Expenses Outstanding: Salaries Rs.4,800 and Printing Rs.2,000.
b) Subscription due for 2009 Rs.8,000.
c) Depreciation on Sports Equipment Rs.10,000.
e) Entrance Fees and Life Membership Fees are to be capitalized.
d) Postage Stamps on Hand Rs.80. Prepare Income and Expenditure Account and Balance
Sheet as on 31-12-2009.
PART A: QUESTIONS OF 5 MARKS EACH:
1. Give the meanings of Partnership, Partner and Partnership Firm.
2. Explain the following:
a) Partners’ Capital Accounts b) Partners’ Drawings Accounts
c) Partners’ Loan Accounts
3. Give the specimen of a Partner’s Current Account under Fixed Capital System with
Imaginary items
4. Give the specimen of a Partner’s Capital Account under Fluctuating Capital System
With any imaginary items
5 Explain the Profit and Loss Appropriation Account in detail?
6. Give the specimen of Profit and Loss Appropriation Account with imaginary items.
7. The drawings of Mr.Bhanu during the year 2014 are as follows:
Rs.2,000 on 31-03-2014
Rs.6,000 on 01-07-2014
Rs.4,000 on 31-08-2014
Rs.8,000 on 01-10-2014
Directorate Of Technical Education Karnataka State Page 17
Calculate interest on drawings of Bhanu at 12% per annum under product method for the
accounting year ended 31-12-2014.
8. Give the Meaning of admission of a New Partner along with any three reasons for admission
of a Partner.
9. Explain the Sacrifice Ratio in detail.
10. Amar and Akbar were partners sharing profits in the ratio of 2:3. They admit Anthony as a
new partner. Their new profit sharing ratio is 4:5:6. Calculate the Sacrifice Ratio of Amar and
Akbar.
11. State the adjustments to be made in the books of the firm on the admission of a Partner.
12. Narrate the meaning of revaluation of Assets and Liabilities of the firm?
13. Give the Journal Entries for revaluation of Assets and Liabilities of a firm.
14. Explain the meaning of Goodwill and state its features.
15. State any three common Methods of Valuation of Goodwill. Explain any one method.
16. Write down the meaning of retirement of a Partner and give any three reasons for retirement
of a Partner.
17. Illustrate the Gain Ratio.
18. State the adjustments to be made in the books of the firm on the retirement of a Partner.
19. P, Q & R were partners in a firm sharing profit in the ratio of 3:2:1. Q retired from the
business. P &R decided to share the profits in the ratio of 3:2 in future. Calculate the Gain Ratio
of P & R.
20. Illustrate the revaluation of Assets and Liabilities of the firm?
21. What is Dissolution of a Partnership Firm? Explain.
22. Mention any FIVE differences between dissolution of partnership and dissolution of firm
23. State any FIVE circumstances under which a firm is dissolved.
24. What is a Realization Account? Why it is prepared?
25. What is a Non-Trading Concern? Give examples.
26. Give any five features of Non-Trading Concerns. 5
27. What are the needs for Maintenance of Accounts by Non-Trading concerns?
28. Differentiate between Income and Expenditure Account and Profit and Loss Account. 29. What is a Capital Receipt? Give any three examples. 30. What is a Revenue Receipt? Give any three examples. 31. What is a Capital Expenditure? Give any three examples. 32. What is a Revenue Expenditure? Give any three examples. 33. What is a Deferred Revenue Expenditure? Give any three examples. 34. Explain the following terms used in the Accounts of Non-Trading Concerns:
(Each one can be asked for 5 Marks)
a) Subscriptions b) Life Membership Fees c) Legacies
d) Entrance Fees e) Donations f) Endowment Fund
35. From the following particulars, prepare the Receipts and Payments Account of the
Mangalore Club for the year ending 31st December, 2009: 5 / 10 Marks
Cash Balance on 1st January 2009 Rs.10,000, Subscriptions received Rs.12,000, Library
Books purchased Rs.5,000, Paid for Newspapers and Journals Rs.600, Donations received
Rs.2,000, Paid for Printing and Stationery Rs.600, Paid for Rent Rs.800, Received Entrance
Fees Rs.4,000, Purchased Furniture Rs.6,000, Sale proceeds of Old Newspapers Rs.100,
Proceeds from Lectures and Concerts Rs.4,000, Paid for Lectures and Concerts Rs.2,000,
Purchased Investments Rs.4,000, Interest on Investments received Rs.200, Paid Electricity
Charges Rs.300.
36. From the following Receipts and Payments Account and other information, prepare the
Income and Expenditure Account of the Bangalore Charity Hospital for the year ended 31st
December, 2010:
5 / 10 Marks
Directorate Of Technical Education Karnataka State Page 18
Receipts Rs. Payments Rs.
To Balance at Bank (1-1-2010)
“ Subscriptions
“ Fees from Non-members
“ Municipal Grant
“ Donations for Building Fund
“ Interest
4,020
2,230
540
2,000
3,120
76
By Salaries of Nurses
“ Boarding, Laundry & Domestic
Help
“ Rent, Rates and Taxes
“ Furniture
“ Car Expenses
“ Medicines & other expenses
“ Balance c/d
1,312
760
400
4,000
1,680
1,340
2,494
11,986 11,986
Outstanding expenses for medicines purchased Rs.256. A donation of Rs.200 received for
Building Fund was wrongly included in Subscription.
37. From the following Statement of Receipts and Payments of the New College Union, for the
year ended 31st December, 2007, prepare an Income and Expenditure Account, taking into
consideration the adjustments given below: 5 / 10 Marks
Receipts Rs. Payments Rs.
To Balance on 1-1-2007
“ Subscription and fees
“ Sale of Furniture
“ Sale of Newspapers
“ Interest on Investments
“ Miscellaneous Receipts
668
2,224
1,000
520
90
84
By Library books purchased
“ Printing and Stationery
“ Magazine Expenses
“ Lectures and Concerts
“ Furniture Purchased
“ Sports and Games
“ Miscellaneous Expenses
“ Balance on 31-12-2007
840
160
920
570
930
350
196
620
4,586 4,586
Out of the Subscriptions, a sum of Rs.328 related to the year 2006 and Rs.72 related to the year
2008. Outstanding Subscriptions for the year 2007 amounted to Rs.190.
PART B: QUESTIONS OF 10 MARKS EACH:
1. List out the Essential Features of Partnership.
2. What is a Partnership Deed? What are the main contents of a Partnership Deed?
3. Explain the Methods of Maintaining the Capital Accounts of Partners.
4. Give Journal Entries for adjusting / recording the following items:
a) Interest on Partners’ Capitals
b) Interest on Partners’ Drawings
c) Salaries / Commission payable to Partners
d) Transfer of Interest on Capitals, Salaries / Commission to Profit and Loss
Appropriation A/c
e) Transfer of Interest on Drawings to Profit and Loss Appropriation A/c
f) Distribution of profit among the partners
g) Distribution of Loss among the partners
5.A and B are partners in a firm sharing profits and losses equally. On 1st January 2007, their
capitals were Rs.1,00,000 and Rs.60,000 respectively. Interest is to be allowed on capitals at
8% per annum. Their drawings during the year amounted to Rs.8,000 and Rs.6,000. The
interest on their drawings is to be charged at 6% per annum. A is entitled to a monthly salary of
Directorate Of Technical Education Karnataka State Page 19
Rs.2,000 and B is entitled to a commission of Rs.12,000. The net profit for the year 2007
before making adjustments for interest on capitals, interest on drawings, partner’s salary and
partner’s commission amounted to Rs.70, 000.
Pass Journal Entries to record the above transactions and prepare the Profit and Loss
Appropriation Account for the year ended 31st December, 2007 showing the division of profit
between the partners.
6.Aras and Kumar are partners in a firm sharing profits and losses in the ratio of 2:1 with
capitals of Rs.20,000 and Rs.10,000 respectively. It was agreed to allow interest on their
capitals at 10% p.a. Aras is entitled to an annual salary of Rs.6, 000. Their drawings during the
year were Rs.4, 000 and Rs.2, 000 respectively. The profit of the firm for the year before
adjusting the interest on capitals and partner’s salary amounted to Rs.15, 000.
Prepare (a) Profit and Loss Appropriation Account (b) Partners’ Capital Accounts under
Fluctuating Capital Method.
7.Divya and Bhavya commenced a partnership business with capitals of Rs.30, 000 and
Rs.20,000 respectively on 1st January, 2010. They agreed to share the profits and losses in the
ratio of 3:2. For the year ending 31-12-2010, they earned a profit of Rs.12, 000 before allowing
the following:
a) Interest on capitals at 5% p.a.
b) Interest on Drawings – Divya Rs.250 and Bhavya Rs.200.
c) Salary to partner Bhavya at Rs.3,000 per annum.
Their drawings during the year amounted to: Divya Rs.5,000 and Bhavya Rs.3,000
Prepare Profit and Loss Appropriation Account and Partners’ Capital Accounts under Fixed
Capital System.
8.Suhasini and Sumalatha are partners sharing profits in the ratio of 6:4. Their capitals are
Rs.20,000 and 15,000 respectively. As per the terms in the Deed of Partnership, 5% Interest is
allowable on capitals and drawings. Sumalatha is entitled to an annual salary of Rs.4,000.
During the year, Suhasini has withdrawn Rs.3,000 and Sumalatha Rs.5,000 on which the
Interest works out to Rs.200 and Rs.250 respectively. The profit for the year before the above
adjustments is Rs.30,000.
Show the Profit and Loss Appropriation Account to effect the above and also show the
Partners’ Capital Accounts under Fluctuating Capital System.
9.Preetam and Atmaram are partners sharing profits and losses in the proportions of 3:2. Their
BalanceSheet as on 31stMarch, 2008 was as follows:
Liabilities Rs. Rs. Assets Rs. Rs.
Sundry Creditors
Bills Payable
Capitals:Preetam
Atmaram
30,000
20,000
6,000
2,000
50,000
Cash in hand
Bills Receivable
Sundry Debtors
Stock
Furniture
Machinery
Building
2,000
3,000
8,000
20,000
4,000
6,000
15,000
58,000 58,000
Directorate Of Technical Education Karnataka State Page 20
They agree to take Sanjeev into partnership, giving him 1/4th
Share. The following adjustments
are tobemade before Sanjeev's admission:
a. Stock is to be valued at Rs. 18,000.
b.Furniture is to be depreciated by 5%.
c. Machinery is to be reduced by 10%.
d. Buildings are to be valued at Rs.20,000.
e. The reserve for bad debts is to be provided at 5% on Debtors.
Give the necessary journal entries and prepare the Revaluation Account.
10. The following was the balance sheet of Harish and Girish who share profits and losses in
the ratio of 4:1 as on 31-12-2008:
Liabilities Rs. Rs. Assets Rs. Rs.
Capitals:
Harish
Girish
General Reserve
Creditors
20,000
12,000
10,000
8,000
Machinery
Furniture
Stock
Debtors
Cash
24,000
5,000
14,000
6,000
1,000
50,000 50,000
On the above date, Ramesh was admitted on the following terms:
a) Ramesh to bring Rs.15,000 as his capital and Rs.3,000 as his share of goodwill for 1/5th
share of profit.
b) The goodwill amount is to be withdrawn by the old partners.
c) Machinery is to be appreciated by 20% and Stock to be depreciated by 5%.
d) A provision at 5% to be made on debtors for bad debts.
e) Furniture to be valued at Rs.6,200.
Prepare Revaluation A/c and Capital Accounts of Partners.
11. A, B and C are partners in a business sharing profits and losses in the ratio of 2:2:1.
TheirBalance sheet as on 31st December, 2010 is given below:
Liabilities Rs. Rs. Assets Rs. Rs.
Capital Accounts:
A
B
C
Profit and Loss A/c
Creditors
16,000
12,000
10,000
38,000
7,000
12,500
Plant and Machinery
Stock
Debtors
Cash at Bank
Cash in Hand
19,500
16,000
15,000
6,000
1,000
57,500 57,500
‘B’ retires on 1st January, 2011on the following terms:
i) The goodwill of the firm is to be valued at Rs. 15,000.
ii) Plant and Machinery is to be depreciated by 4%.
iii) Stock is to be appreciated by 10%.
iv) Bad debts reserve is to raised against Debtors at 5% and a Discount Reserve is to be
raised against creditors at 2%.
Directorate Of Technical Education Karnataka State Page 21
Pass Journal Entries and Prepare Revaluation Account.
12.Naveen, NuthanandPraveenwere partners in a business sharing profits and losses in the ratio
of 4:3:1 respectively.
Balance sheet as on 31-12-2006
Liabilities Rs. Rs. Assets Rs. Rs.
Creditors
General Reserve
Bills Payable
Capitals:
Naveen
Nuthan
Praveen
25,000
15,000
10,000
28,000
4,000
20,000
50,000
Cash at Bank
Bills Receivable
Debtors
Stock
Machinery
Furniture
Profit and Loss A/c
7,000
9,000
20,000
30,000
24,000
10,000
2,000
1,02,000 1,02,000
Nuthan retired on the above date subject to the following terms:
f) Machinery be depreciated by 5%.
g) That stock be appreciated by 10%.
h) A bad debts reserve is to be created at 5% on debtors.
i) The goodwill of the firm is to be valued at Rs.8,000 and same should be shown in the
balance sheet of the continuing partners.
j) The total capital of the new firm be fixed at Rs.50,000 between Naveen and Praveen. The
new profit sharing ratio of the remaining partners was agreed at 3:2. The capital
adjustments are to be made in cash.
Prepare: Revaluation A/c and Partners’ Capital A/cs.
13. List out the items to be considered to ascertain the amount due to the deceased partner.
14. Prepare the Deceased Partner’s Capital Account to ascertain the amount due to the
deceased partner with imaginary items.
15.On 31st March 2002, the Balance sheet of Rahim and Akbar stood as given below:
Liabilities Rs. Rs. Assets Rs. Rs.
Bills Payable
Reserves
Capitals: Rahim
Akbar
7,000
10,000
15,000
12,000
Cash
Stock
Debtors
Machinery
4,000
10,000
10,000
20,000
44,000 44,000
On 30th
June 2002, Akbar died and the deed provides in such an event, that the executors of the
deceased shall be entitled to:
e) Share of Goodwill: Goodwill shall be estimated as two years average of last three
years’ profits. Profits for three years were 2001-02 Rs.18,000, 2000-01 Rs.24,000 and
1999-00 Rs.27,000.
f) Share in the Profit for the current year: For this purpose, the profit of 2001-02 will be
considered.
g) Share of Reserve.
Directorate Of Technical Education Karnataka State Page 22
h) Capital Account balance as per the last Balance sheet.
Show the account of the executors of Akbar (deceased) as on 30th
June 2002.
16. The Balance Sheet of Jayanth and Julie stood thus on31-12-2002.
Liabilities Rs. Rs. Assets Rs. Rs.
Sundry Creditors
Reserve Fund
Capitals:
Jayanth
Julie
5,000
6,000
9,000
6,000
Cash at Bank
Stock
S.Debtors
Bills Receivable
Investments
2,000
12,000
5,000
2,000
5,000
26,000 26,000
The Partnership Deed provides that:
a) The accounts to be balanced as on 31st December every year.
b) The profit sharing ratio is to be 3:2.
c) In the event of death of a partner, his executors are entitled to receive:
i) The capital account balance as on the date of death.
ii) The Share of Reserve Fund.
iii) The Share of profit till the date of death based on the average profit for the last three
completed years.
iv) Share in the total of last three years’ profits as Goodwill.
The net profits for the last three years were Rs.6, 000, 6,600 and Rs.7,200 respectively.
Jayanth died on 1st April 2003. Show the account of the Executors of deceased as on 1
st
April 2003.
17.Swetha and Sucheta were partners in a business sharing profits and losses in the ratio of 2:1
respectively. They decide to dissolve their firm on 31- 12 – 2002 when the balance sheet
appeared as under:
Liabilities Rs. Rs. Assets Rs. Rs.
Capitals:
Swetha
Sucheta
Profit and Loss A/c
Creditors
20,000
40,000
6,000
14,000
Goodwill
Machinery
Patents
Investments
Stock
Debtors
Bank
8,000
20,000
10,000
4,000
24,000
12,000
2,000
80,000 80,000
Swetha agreed to take over Machinery at Rs.27,000. Sucheta agreed to take over Goodwill at
Rs.12,000 and Patents at Rs.8,000. Other assets realised thus: Investments Rs.5,000, Stock
Rs.29,000 and Debtors Rs.10,000. Creditors were paid in full. Expenses of realisation were
Rs.1,000.
Directorate Of Technical Education Karnataka State Page 23
Pass necessary Journal Entries in the books of the firm.
18. Differentiate between Trading Concerns and Non-trading Concerns.
19. What is a Receipts and Payments Account? List out its features.
20. What is an Income and Expenditure Account? List out its features.
21. Give the differences between Receipts and Payments Account and Income and
Expenditure Account. 22. State the differences between Capital Receipts and Revenue Receipts. 23. State the differences between Capital Expenditure and Revenue Expenditure 24. State the differences between Revenue Expenditure and Deferred Revenue Expenditure 25. How do you treat the following items in the Final Accounts of Non-Trading Concerns:
(Each one can be asked for 2 Marks)
a) Subscriptions b) Life Membership Fees c) Legacies
d) Entrance Fees e) Donations f) Endowment Fund
g) Sale of Old Newspapers h) Sale of Old Sports Materials
i) Sale of Sports Equipment j) Purchases of Sports Materials
k) Sale of Fixed Assets or Investments l) Payment of Honorarium
26. Give the specimen of Receipts and Payments Account with any ten imaginary items.
27. Give the specimen of Income and Expenditure Account with any ten imaginary items.
28. From the information given below, prepare the Receipts and Payments Account of the
Bangalore Club for the year ending 31st December, 2008:
Rs. Rs.
Cash in Hand on 1-1-2008
Cash at Bank on 1-1-2008
Subscriptions Received
Entrance Fees
Donations
Life Membership Fees
Legacies
Grant from Government
Contributions for Dinner
Interest received
Receipts from Sports Meet
Sale of old bats, balls etc.,
Sale of old magazines & news
papers
Sundry Receipts
Upkeep of Grounds
Salaries
Rent paid
Sports Meet Expenses
3,000
9,000
24,000
6,000
10,000
6,000
20,000
16,000
20,000
1,000
12,000
2,000
1,000
2,000
4,000
8,000
6,000
14,000
Newspapers and Magazines
purchased
Municipal Taxes
Charity Given
Investments in Govt. Securities
Dinner Expenses
Bats, Balls etc., purchased
Furniture purchased
Printing and Stationery
Audit Fees
Postage and Telegrams
Sundry Expenses
Cash in Hand on 31-12-2008
Repairs and Maintenance
Water and Electricity Charges
Travelling Expenses
Bank Charges
Insurance
2,000
600
1,000
26,000
24,000
4,000
6,000
1,000
1,600
600
1,400
5,600
3,000
6,000
2,000
200
1,000
29. From the following Receipts and Payments Account of Mysore Sports Club, Mysore,
Prepare the Income and Expenditure Account for the year ended 31st December, 2010:
Receipts and Payments Account
Receipts Rs. Payments Rs.
To Balance b/d
“ Subscription: 2009
30,000
8,000
40,000
By Sports Equipment
“ Salaries
“ Office Expenses
28,000
12,000
1,600
Directorate Of Technical Education Karnataka State Page 24
2010
“ Donations
“ Entrance Fees
4,000
8,000
“ Electricity Charges
“ Telephone Charges
“ Balance c/d
2,400
2,400
43,600
90,000 90,000
Other Information:
a) Subscription of Rs.4,000 of 2010 was received in 2009.
b) Outstanding subscription for 2010 is Rs.6,000.
c) Outstanding salaries for 2010 is Rs.4,000.
d) Entrance Fees are to be treated as capital receipts.
e) Provide depreciation on Sports Equipment at 10%.
30. From the following particulars, prepare: 10 / 15 Marks
a) Receipts and Payments Account
b) Income and Expenditure Account of Bangalore Club for the year ended 31st March, 2010.
Rs.
Cash on Hand and at Bank on 01-04-2009
On 31-03-2010
Subscription Received for 2008-2009
2009-2010
Due for 2009-2010
Receipt from Room Hiring
Tennis Court Receipt
Refreshment Room Receipts
Salaries paid
Repairs
Printing and Stationery (including Rs.600 for previous year)
Wages
Gas and Fuel
Rent, Rates and Taxes
1,800
10,000
2,000
18,000
3,000
1,000
6,000
12,500
4,800
1,200
8,500
6,800
4,000
6,000
Salary of Rs.400 is due and Rent, Rates and Taxes of Rs.1,500 is outstanding.
PART C: QUESTIONS OF 15 MARKS EACH:
1. Abhi and Shashank are partners sharing profits and losses in the ratio of 2:1. Their Balance
Sheet as on 31st
December, 2011 was as follows:
Liabilities Rs. Rs. Assets Rs. Rs.
Creditors
Bills Payable
Reserve Fund
Capitals:Abhi
Shashank
20,000
20,000
12,000
8,000
9,000
40,000
Cash at Bank
Debtors
Stock
Furniture
Building
10,000
5,000
10,000
4,000
40,000
69,000 69,000
They admit Suhas into Partnershiip giving him 1/5th
share in the future profits on the following
terms:
a) The new partner should bring Rs.25,000 as his capital and Rs.9,000 as Goodwill.
Directorate Of Technical Education Karnataka State Page 25
b) The value of building is to be appreciated by Rs.7,000.
c) The furniture is to be depreciated by Rs.900.
d) The stock is to be depreciated by 10%.
Prepare:
a) Revaluation A/c b) Partners’ Capital Accounts c) Balance Sheet of the new firm.
2. Moon and Sun are partners sharing profits and losses equally. The Balance Sheet of the firm
as on 31st
December, 2010 was as under:
Liabilities Rs. Rs. Assets Rs. Rs.
Capitals:
Moon
Sun
General Reserve
Sundry Creditors
Bank Loan
60,000
40,000
1,00,000
10,000
30,000
5,000
Buildings
Furniture
Stock
Debtors
Cash in Hand
60,000
10,000
15,000
10,000
50,000
1,45,000 1,45,000
On 1st January, 2011, Sunil was admitted as partner for 1/5
th share subject to the following
terms and conditions:
a) Buildings are to be valued at Rs.80,000.
b) Values of Furniture and Stock be reduced by 10%.
c) Goodwill is to be created at Rs.10,000.
d) Sunil is to bring Rs.20,000 as his share of capital.
e) Provision for bad debts to be provided at Rs.1,000.
Prepare: Revaluation A/c , Partners’ Capital Accounts, Goodwill A/c and the Balance Sheet
of the new firm.
3. Abdul and Basheerwere partners sharing profits in the ratio of 5:3. The following was their
Balance Sheet as on 1.4.1990:
Liabilities Rs. Rs. Assets Rs. Rs.
Abdul’s Capital
Basheer’s Capital
Creditors
B / P
1,50,000
1,00,000
90,000
60,000
Buildings
Machinery
Stock
Debtors
Less: Provision
Cash
45,000
3,000
2,00,000
70,000
78,000
42,000
10,000
4,00,000 4,00,000
They admit ‘Kapil’ into partnership on the following terms:
a) The new profit sharing ratio is to be 2:1:1.
b) Kapil has to bring Rs.2,00,000 as his capital.
Directorate Of Technical Education Karnataka State Page 26
c) The Goodwill of the firm is to be valued at 2 years purchase of the average of the last three
years’ profits. The profits were: Rs.72,000 : Rs.90,000 : Rs.78,000 respectively.
d) Provision for doubtful debts on debtors is to be increased to Rs.5,000.
e) Buildings, Machinery and Stock are to be valued at Rs.2,50,000; Rs.80,000 and Rs.60,000
respectively.
f) The Goodwill are to be written off in full.
Pass Journal Entries and show the Revaluation A/c and Partners’ Capital Accounts. 15
4. The following is the Balance Sheet of Muzy and Nadeem who share profits in the ratio of
3:2 as on 1st January, 1998:
Liabilities Rs. Rs. Assets Rs. Rs.
Sundry Creditors
Profit and Loss A/c
Muzy’sCapital
Nadeem’s Capital
12,000
3,000
20,000
25,000
Buildings
Plant and Machinery
Stock
Debtors
Bank
18,000
15,000
12,000
10,000
5,000
60,000 60,000
On this date, Zareen was admitted on the following terms:
a) She is to pay Rs.25,000 as her capital for th share of profits.
b) Goodwill A/c is to be raised at full value of Rs.50,000.
c) The Goodwill A/c is to be written off in full.
d) The new profit sharing ratio will be 5:3:2.
e) The assets are to be revalued as under:
Buildings Rs.25,000, Plant and Machinery Rs.12,000, and Debtors Rs.9,500.
f) There was a liability for Rs.1,500 for goods received but not recorded in the books
Prepare Revaluation A/c, Partners’ Capital Accounts and the new B/ S of the firm.
5. Mamatha and Asha are partners. They share profits and losser in the ratio of 2:1. Their
balance sheet stood thus on 31-03-03:
Liabilities Rs. Rs. Assets Rs. Rs.
Reserves
Creditors
Capitals:
Mamatha
Asha
30,000
8,000
40,000
20,000
Bank
Debtors
Stock
Furniture
28,000
20,000
16,000
34,000
98,000 98,000
They admit Chaitra into Partnership on 01-04-03 and for this purpose:
a) Chaitra to bring Rs.20,000 for a fifth share.
b) The firms’ Goodwill is valued at Rs.30,000.
Directorate Of Technical Education Karnataka State Page 27
c) Stock to be depreciated by 10% and furniture to be appreciated by 10%.
Prepare Ledger Accounts and Balance Sheet of the new firm.
6.Rajesh and Ramesh are partners sharing profits and losses in the ratio of 2:1. Their balance
sheet as on 31.12.2005 was as follows:
Balance sheet as on 31 – 12 - 2005
Liabilities Rs. Rs. Assets Rs. Rs.
Creditors
Bank Loan
Reserves
Profit and Loss A/c
Capitals:
Rajesh
Ramesh
50,000
20,400
15,000
15,000
90,000
70,000
Cash
Vehicles
Bills Receivables
Debtors
Less; Reserve
Stock
Furniture
Machinery
70,000
4,000
2,400
30,000
20,000
66,000
62,000
20,000
60,000
2,60,400 2,60,400
Kiran is admitted into Partnership on the following terms:
a) He should bring Rs.80,000 as Capital for fourth share and Rs.30,000 towards Goodwill.
b) Goodwill is withdrawn by the old partners.
c) Machinery is depreciated by 10%.
d) Furniture is written down by Rs.2,000.
e) Increase RBD by Rs.2,400.
f) An amount of Rs.4,400 due to a creditor is not likely to arise and hence, to be written off.
Prepare: (i) Revaluation Account, (ii) Partners’ Capital Accounts and,
(iii) New Balance Sheet of the firm.
7.Shobha, DharitriandNavyawere partners sharing profits and losses in the ratio of 3:2:1.
TheirBalance sheet on 31-03-2002stood as given below:
Liabilities Rs. Rs. Assets Rs. Rs.
Bills Payable
Reserve Fund
Capitals:
Shobha
Dharitri
Navya
31,000
15,000
40,000
36,000
28,000
Bank
Debtors
Less: Reserve
Stock
Furniture
Building
16,000
1,000
15,000
15,000
20,000
20,000
80,000
1,50,000 1,50,000
‘Navya’ retired on the above date and following adjustments are necessary for the purpose:
i) The goodwill of the firm is to be taken at Rs. 21,000/- which however need not be shown in
the books.
ii) Stock and Furniture to be reduced by 15%.
iii) Reserve for doubtful debts to be increased to Rs.3,000/-.
iv) The value of Buildingto be raised to Rs.1,00,000/-.
Directorate Of Technical Education Karnataka State Page 28
Prepare necessary ledger accounts and the balance sheet of the continuing partners.
8.Pramod, RashmiandDivyawere partners sharing profits and losses in the ratio of 2:2:1.
TheirBalance sheet on 31-12-2002appeared asunder:
Liabilities Rs. Rs. Assets Rs. Rs.
Capitals:
Pramod
Rashmi
Divya
Reserve Fund
Creditors
40,000
30,000
25,000
12,000
33,000
Goodwill
Furniture
Stock
Debtors
Less: Reserve
Cash at Bank
18,000
1,000
18,000
12,000
30,000
17,000
63,000
1,40,000 1,40,000
On the above date, ‘Rashmi’ retired on the following terms:
a) That the goodwill of the firm is to be valued at average profit of last three years’ profits.
The profits for the last three years were: Rs.20,000, 24,000 and 22,000 respectively.
b) Furniture to be appreciated by 30% and Stock to be depreciated by 10%.
c) Reserve for bad and doubtful debts to be maintained at 10% of debtors.
d) Half of the amount due to the retiring partner to be paid immediately and the balance be
transferred to his loan account.
Prepare necessary ledger accounts and the balance sheet of the continuing partners.
9.The balance sheet of Sachin, GangulyandDravid who are sharing profits and losses in the
ratio of 2:2:1 respectively was as follows on 31.12.2008
Balance sheet as on 31-12-2008
Liabilities Rs. Rs. Assets Rs. Rs.
Creditors
Bills Payable
Reserves
Capitals:
Sachin
Ganguly
Dravid
25,000
12,800
9,000
80,000
50,000
40,000
Bank
Bills Receivable
Book Debts
Stock
Furniture
Plant & Machinery
Land & Building
Loose Tools
26,300
30,400
35,600
44,600
7,000
19,500
48,000
5,400
2,16,800 2,16,800
Ganguly retires from the business on 01.01.2009 and the following adjustments are to be
made in the books of accounts:
a) Depreciation on furniture to be made at 10%.
b) Plant and Machinery to be revalued at Rs.18,000.
c) Provide RBD on Debtors at 5%.
d) Appreciate Land and buildings by 10%.
e) Goodwill to be valued equal to the retiring partner’s share of Rs.12,000 and to be written
off.
f) Ganguly to be paid Rs.5,928 in cash on retirement and the balance is to be paid in three
equal annual instalments with interest at 5% p.a.,
Show the Revaluation Account, Partners’ Capital Accounts and the Loan A/c of Ganguly till it
is finally closed.
Directorate Of Technical Education Karnataka State Page 29
10.X, Y and Z were partners sharing profits in the ratio of 2 : 2 : 1. Their Balance Sheet on
31/12/2003was as follows:
Liabilities Rs. Rs. Assets Rs. Rs.
General Reserve
Bills Payable
S.Creditors
Capital A/cs:X
Y
Z
25,000
25,000
10,000
5,000
6,000
12,000
60,000
Cash
Bills Receivable
Debtors
Stock
Furniture
Machinery
Buildings
2,000
3,000
8,000
20,000
5,000
20,000
25,000
83,000 83,000
On 1st April 2004, X died and it became necessary to ascertain the amount payable to the
deceased partner. The following matters are to be taken in to acccount:
d) The goodwill of the firm is to be valued at 3 years purchase of the average profits of the
last four years. The profits for the year 2000, 2001, 2002 and 2003 were Rs.7,000,
Rs.12,000, Rs.5,000 and Rs.8,000 respectively.
e) The profit till the date of death is based on the previous year’s profit.
f) Stock and Buildings to be appreciated by 10% , Machinery to be depreciated by 8% and
Reserve of 5% to be provided for doubtful debts.
Prepare the necessary ledger accounts and the balance sheet of the surviving partners.
11.Raju, Hari and Ananth were partners sharing profits in the ratio of 5 : 3 : 2. Their Balance
Sheet as on 31/12/2010is as follows:
Liabilities Rs. Rs. Assets Rs. Rs.
Capitals: Raju
Hari
Ananth
Creditors
Bills Payable
Reserve
P/ L A/c
26,000
20,000
18,000
38,000
28,000
15,000
12,000
Cash
Stock
Debtors
Investments
Furniture
B/R
Goodwill
12,400
36,800
34,000
28,000
14,000
21,800
10,000
1,57,000 1,57,000
Ananth died on 30 – 04 -2011. Profits of the deceased partner to the date of death to be calculated
on the basis of the average of the three preceding years.
The goodwill of the firm is to be taken at 2 years purchase of the average profits of the
preceding four years.The profits for the past 4 years were:
Rs.
2007 6,800
2008 3,600
2009 4,200
2010 3,600
Bad debts Rs.2,000, Reserve for Doubtful Debts 5%, Depreciate Stock by 5% and Furniture by
15%. Appreciate Investments by10%, Prepaid Rent amounted to Rs. 400.
Prepare Revaluation Account and Capital Accounts of the Partners.
Directorate Of Technical Education Karnataka State Page 30
12.‘Good’ and ‘Bad’ were partners in a firm sharing profits and losses in the ratio of 4:3. Their
balance sheet stood as below when they dissolve the firm:
Balance Sheet
Liabilities Rs. Rs. Assets Rs. Rs.
Good’s Capital
Bad’s Capital
Reserve
Creditors
14,000
10,000
7,000
6,000
Bank
Debtors
Less: RBD
Machinery
Buildings
14,800
800
4,600
14,000
10,000
8,400
37,000 37,000
Assets realised as under:
Debtors Rs.13,600 Machinery Rs. 9,500
Buildings Rs. 8,000 Creditors were paid Rs.5,410
The dissolution expenses Rs.200
Prepare the Realization A/c, Capital A/Cs of Partners and the Bank A/c.
13.Archana, Babitha and Chaya who share profits and losses in the ratio of 2:1:1 decide to
dissolve their firm on 31- 03 – 03. Their balance sheet appeared as under:
Liabilities Rs. Rs. Assets Rs. Rs.
Sundry Creditors
Bills Payable
Reserve Fund
Capitals:
Archana
Babitha
Chaya
60,000
40,000
40,000
1,00,000
60,000
40,000
Cash in Hand
Cash at Bank
Debtors
Less: RBD
Motor Car
Investments
Furniture
Machinery
Buildings
50,000
2,000
5,000
25,000
48,000
40,000
30,000
27,000
40,000
1,25,000
3,40,000 3,40,000
Archana took over Machinery at Rs.45,000. Babitha took over Investments at Rs.25,000 and
Chaya took over Furniture at book value. Debtors realised 10% less. Buildings fetched
Rs.1,50,000 but Motor Car had to be sold at 15% less of book value. Creditors and Bills
Payable were settled at 10% discount. Realisation Expenses were Rs.5,000.
Prepare necessary ledger accounts to close the books of the firm.
14. Tennis Club of Gulbarga was started from 1-1-2009. Its Receipts and Payments Account
for the year ended 31-12-2009 was as follows:
Receipts Rs. Payments Rs.
To Endowment Fund Receipts
“ Donations
“ Tournament Fund
“ Life Membership Fees
40,000
80,000
20,000
12,000
By Tournament Expenses
“ Furniture
“ Sports Equipment
“ Function Expenses:
15,200
25,600
50,800
Directorate Of Technical Education Karnataka State Page 31
“ Entrance Fees
“ Fees for Functions
“ Subscriptions
1,200
48,000
12,000
c) Honorarium
d) Others
“ Printing
“ Rent
“ Salaries
“ Postage
“ Fixed Deposit in Bank
“ Cash Balance
28,000
8,000
2,000
4,800
14,400
600
60,000
3,800
2,13,200 2,13,200
Adjustments:
a) Expenses Outstanding: Salaries Rs.4,800 and Printing Rs.2,000.
b) Subscription due for 2009 Rs.8,000.
c) Depreciation on Sports Equipment Rs.10,000.
e) Entrance Fees and Life Membership Fees are to be capitalized.
Prepare d) Postage Stamps on Hand Rs.80.
Income and Expenditure Account and Balance Sheet as on 31-12-2009.
15. The Receipts and Payments Account for the year ending 31-12-2012 of Indian Sports Club
is given below:
Receipts Rs. Payments Rs.
To Balance b/d
“ Entrance Fees
“ Donations
“ Tournament Receipts
“ Subscription
“ Life Membership Fees
14,000
10,000
7,000
4,000
9,000
6,000
By Furniture
“ Game Expenses
“ Sports Materials
“ Subscription to Newspapers
“ Electricity Charges
“ Rent
“ Balance c/d
4,000
8,000
16,000
2,000
1,000
3,000
16,000
50,000 50,000
Other Information:
a)Other Balances on 1-1-2012:Building Rs.40,000, Furniture Rs.10,000, Sports Materials
Rs.12,000, Outstanding Subscription for the year 2011 Rs.2,000, Rent due for the year 2011
Rs.1,000.
b) 50% of Entrance Fees are to be capitalized.
c) Depreciate Building by 10%.
d) Sports Materials are to be depreciated by Rs.2,000.
e) Subscription due for the year 2012 Rs.1,000.
Prepare the Balance Sheet as on 1-1-2012, Income and Expenditure Account and the Balance
Sheet as on 31-12-2012.
16.The following is the summary of cash transactions of Kolar Club for the year ended 31st
December, 2009:
Receipts Rs. Payments Rs.
To Balance b/d
“ Entrance Fees
“ Subscriptions
“ Donations
“ Life Membership Fees
319
255
1,600
165
250
By Rent
“ Wages
“ Lighting
“ Lecture Fees
“ Books
168
245
72
435
213
Directorate Of Technical Education Karnataka State Page 32
“ Interest
“ Profit on Entertainment
14
42
“ Office Expenses
“ Fixed Deposit
“ Balance c/d
450
800
262
2,645 2,645
In the beginning of the year the Club possessed Books worth Rs.2,000 and Furniture worth
Rs.850. Subscriptions in arrears at the beginning of the year amounted to Rs.35 and at the end
of the year Rs.45. Six months Rent of Rs.60 was due both at the beginning of the year and at
the end of the year. The Capital Fund at the beginning of the year was Rs.3,144.
Prepare the Income and Expenditure Account of the Club for the year ended 31st December,
2009 and its Balance Sheet as on that date after writing off Rs.50 and Rs.113 on Furniture and
Books respectively.
17.Following is the Balance Sheet and the Receipts and Payments Account of Jayaprakash
College Association:Balance Sheet as on 1-1-2012
Liabilities Rs. Assets Rs.
Capital Fund
Subscription Received in
Advance
Outstanding Expenses
Loan
33,620
600
1,400
5,000
Building
Subscription Outstanding
Outstanding Rent
Cash in Hand
30,000
380
240
10,000
40,620 40,620
Receipts and Payments Account for the year ending 31st December, 2012
Receipts Rs. Payments Rs.
To Balance (1-1-2012)
“ Subscription 2011 Rs. 200
2012 2,100
2013 150
“ Entrance Fee
“ Rent
“ Income from Refreshments
10,000
2,450
800
700
4,000
By Office Expenses 2011 Rs. 1,200
2012 2,000
“ Leasehold Land
“ Interest
“ Refreshment Expenses
“ Balance as on 31-12-2012
3,200
4,000
400
2,000
8,350
17,950 17,950
Adjustments:
a) Expenses due but not paid Rs.500.
b) Subscription due but not received Rs.100.
c) Interest due but not paid Rs.200.
d) Depreciation on Building Rs.2, 000.
e) Half of the Entrance Fee is to be capitalized.
Prepare:
a) Income and Expenditure Account for the year ended 31st December, 2012.
b) Balance Sheet as on that date.
Note: These are only examples. The paper setter has to give similar questions within
the syllabus.
Directorate Of Technical Education Karnataka State Page 1
Course Title: ELEMENTS OF MANAGEMENT ACCOUNTING
Credits (L:T:P) : 4:0:0 Total Contact Hours: 52 Course Code: 15MM52T
Type of Course: Lectures,
Self Study & Assignment Credit :04 Core/ Elective: CORE
PREREQUISITES: Basic Knowledge of Accounting.
At the end of the Course, the students shall be able to:
1) Discover the utility and scope of Management Accounting
2) Illustrate the Method of Computing different types of Ratios and the Preparation of Balance
Sheet.
3) Illustrate the Method of Preparing the Funds Flow Statement in the prescribed format.
4) Illustrate the Method of Preparing the Cash Flow Statement in the prescribed format.
5) Illustrate the Method of Calculating Contribution, P/V Ratio, Break Even Point and the Margin
of Safety from the given information.
6) Illustrate the Method of Preparing the Flexible Budget and the Cash Budget. At the end of the Course, the students should be able to:
COURSE OUTCOME CL Linked
PO
Teaching
Hours
CO1 Conceptualize the framework of
Management Accounting U/A 1,2,3,9 08 Hours
CO2 Ascertain the different Ratios and be
able to prepare the Balance Sheet. A 1,2,4,9 08 Hours
CO3 Enumerate the Method of Preparing
the Funds Flow Statement. A 1,2,4,9, 08 Hours
CO4 Enumerate the Method of Preparing
the Cash Flow Statement. U/A 1,2 08 Hours
CO5 Calculation of Contribution, P/V
Ratio, Break Even Point and the
Margin of Safety. A 1,2,6 10 Hours
CO6 Prepare the Flexible and Cash
Budgets in the prescribed format. A 1,2,6 10 Hours
COURSE WITH PROGRAM OUTCOMES LEVEL MAPPING:
COURSE PROGRAMME OUTCOMES
1 2 3 4 5 6 7 8 9 10
Elements of
Management
Accounting 3 3 1 3 1 1 2 1 3 0
Directorate Of Technical Education Karnataka State Page 2
COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE:
Unit
No
Unit Name Hour
Questions to
be set for
(5marks)
PART - A
Questions
to be set
for
(10marks)
PART - B
Marks
weight
age
(%)
R U A R U A
1
INTRODUCTION OF
MANAGEMENT
ACCOUNTING 06 -
01 -
- - 01
10.34
2 RATIO ANALYSIS 10 - 01 01
- - 02
20.69
3 FUNDS FLOW ANALYSIS 09 01 01 -
- - 02
20.69
4 CASH FLOW ANALYSIS 09 - 01 -
- - 02
17.24
5
MARGINAL COSTING AND
COST-VOLUME-PROFIT
ANALYSIS 09 01
- - -
01 01 17.24
6 BUDGETS AND BUDGETARY
CONTROL 06 -
01 01- -
- 01 13.80
INTERNAL ASSESSMENT TESTS 03 03 05 02 01 09
Total 52 09(45 Marks) 10 (100
Marks) 100.00
UNIT 1: INTRODUCTION OF MANAGEMENT ACCOUNTING:
Meaning – Functions – Advantages – Limitations – Scope of Management Accounting – Installation
of Management Accounting System – Tools of Management Accounting – Management Accounting
versus Financial Accounting. 6 Hours
UNIT 2: RATIO ANALYSIS:
Meaning - Merits – Limitations of Ratio Analysis – Interested Parties in Ratio Analysis–
Classifications of Ratios – Simple Problems on Ratios Analysis.
10 Hours
UNIT 3: FUNDS FLOW ANALYSIS:
Meaning – Uses and Limitations of Funds Flow Statement – Preparation of funds Flow Statement –
Principle Sources of Funds – Possible Uses (Applications of Funds) of Funds – Techniques of Funds
Flow Statement – Schedule of Changes in Working Capital – Statement of Sources and Uses of Fund
– Simple Problems on Preparation of Funds Flow Statement.
9 Hours
UNIT 4: CASH FLOW ANALYSIS:
Meaning – Uses – Limitations of Cash Flow Statement – Cash Flow Statement versus Funds Flow
Statement – Preparation of Cash Flow Statement – Techniques of Cash Flow Statement – Items of
Cash Flows (Sources) – Items of Cash Out Flows (Uses) – Simple Problems on Preparation of Cash
Flow Statement. 9 Hours
Directorate Of Technical Education Karnataka State Page 3
UNIT 5: MARGINAL COSTING AND COST-VOLUME-PROFIT ANALYSIS.
Meaning – Features – Merits – Demerits of Marginal Costing – Concept – Importance of Cost –
Volume - Profit Analysis - The Concepts of Contribution, Break Even Point, Profit Volume Ratio
Margin of Safety – Simple Problems on Marginal Costing and Cost-Volume-Profit Analysis.
9 Hours
UNIT 6: BUDGETS AND BUDGETARY CONTROL:
Meaning of Budget and Budgetary Control – Classification of Budgets – Simple Problems on
Preparation of Flexible Budget and Cash Budget only.
6 Hours
TEXT BOOKS FOR REFERENCES:
1. Mangaement Accounting by R.S.N.Pillai & Bagavathi.V – S.Chand & Company
Ltd.
2. Accounting for Management by N.P.Srinivasan & M.Sakthivel Murugan –
S.Chand & Company Ltd.
3. Essentials of Management Accounting by Dr.P.N.Reddy & H.R.Appannaiah.
4. Strategic Management Accounting: Theory and Practice by Kumar - Cengage
Learning
5. Management Accounting by S.P.Gupta – Sahitya Bhavan. Agra.
6. Management Accounting – M Muniraj & K Ramachandar – Himalaya Publishers.
7. Financial Management – Reddy, Appannaiah and Satya Prasad
8. Management Accounting – Appannaiah, Reddy and Mukund Sharma – Himalaya
Publishers
9. Advance Financial Management – B.G.Sathya Prasad and G.A Raghu – Himalaya
Publishers.
10. Financial Accounting – S.Anil Kumar, V.Rajesh Kumar and B.Mariyappa.
E - REFERENCES:
1. https://en.wikipedia.org/wiki/Management_accounting 2. classes.bus.oregonstate.edu/spring.../Management%20Accounting%20Chapter%201.
3. www.icai.org/post.html?post_id=5837
SUGGESTED LIST OF STUDENT ACTIVITY:
* SKILL DEVELOPMENT ACTIVITY:
At the End of the Coverage of the Syllabus in this particular Subject, a ‘SKILL
DEVELOPMENT ACTIVITY’ is to be conducted under the following Topics related by the
concerned Teaching Faculty to assess and to award the FIVE assignment marks to the Students
for any TWO out of Five Activities of the Skill Development in evaluation mentioned herein
below:
a) Conversion of the given ratios into amounts and preparation of the Balance Sheet.
b) Preparation of Specimen of Funds flow Statement using imaginary data and Figures.
c) Preparation of Cash flow Statement using imaginary Data and Figures.
d) Calculation of different components of Marginal Costing using imaginary data and Figures.
e) Preparation of Flexible Budget for different capacities and Cash Budget for different periods
Directorate Of Technical Education Karnataka State Page 4
using imaginary data and figures.
Course Delivery: The course will be delivered through lectures and Power point presentations/
Video
MODEL OF RUBRICS FOR ASSESSING STUDENT ACTIVITY:
FORMAT FOR STUDENT ACTIVITY ASSESSMENT
DIMENSION Unsatisfactory
1 Developing
2 Satisfactory
3 Good
4
Exemplary 5
Score
Collection of
data
Does not
collect any
information
relating to the
topic
Collects
very limited
information;
some relate
to the topic
Collects
some basic
information;
refer to the
topic
Collects
relevant
information;
concerned
to the topic
Collects a
great deal of
information;
all refer to
the topic
3
Fulfill team’s
roles & duties
Does not
perform any
duties assigned
to the team
role
Performs
very little
duties
Performs
nearly all
duties
Performs all
duties
Performs all
duties of
assigned
team roles
with
presentation
4
Shares work
equally
Always relies
on others to do
the work
Rarely does
the assigned
work; often
needs
reminding
Usually
does the
assigned
work; rarely
needs
reminding
Does the
assigned job
without
having to be
reminded.
Always
does the
assigned
work
without
having to be
reminded
and on
given time
frame
3
Listen to
other Team
mates
Is always
talking; never
allows anyone
else to speak
Usually
does most
of the
talking;
rarely
allows
others to
speak
Listens, but
sometimes
talk too
much
Listens and
contributes
to the
relevant
topic
Listens and
contributes
precisely to
the relevant
topic and
exhibit
leadership
qualities
3
TOTAL
13/4=
3.25=
4
*All student activities should be done in a group of 4-5 students with a team leader.
Directorate Of Technical Education Karnataka State Page 5
COURSE ASSESSMENT AND EVALUATION
Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded off
to the next higher digit.
Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
1. Blue books ( 20 marks)
2. Student suggested activities report for 5 marks
3. Student feedback on course regarding Effectiveness of Delivery of instructions &
Assessment Methods.
The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What
To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Theory)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE
IA Test
ST
UD
EN
TS
3 Tests
(Average of 3
tests will be
Taken)
20 Blue Books 1 – 6
Assignment
Assignment
Report 05 *Assign
ments 1 – 6
Total 25
SEE End Exam End of Course 100 Answer Script 1 – 6
Indirect
Assessment
Method
Student Feedback Middle of the
Course
-NA-
Feed Back
Forms
1 – 6 delivery
of the Course
End of Course
Survey End of Course Questionnaire
Effectiveness of
delivery of
Instruction and
assessment methods
Directorate Of Technical Education Karnataka State Page 6
MODEL QUESTION PAPER (CIE)
Test/Date and
Time Semester/year Course/Course Code
Max
Marks
Ex: I test/6 th
weak
of Sem 10-11 Am
V SEM
ELEMENTS OF
MANAGEMENT
ACCOUNTING 20
Year: 2017-18 Course code:15MM52T
Name of Course coordinator : Units:1,2 Co: 1,2
Note: Answer all questions
Question
no Question CL CO PO
1 Define Management Accounting and Explain its Functions R 1 1,2
2
Write down the Limitations of Ratio Analysis?
OR
Identify the various Types of Ratios.
A 1 1,2
3 Explain the Advantages and Limitations of Funds Flow Statement. A 2 1,2
4
List out the Merits and Demerits of Marginal Costing.
OR
Explain the Meaning of the terms ‘Budget’ and ’Budgetary
Control’.
U 2 1,2
Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
4. Blue books ( 20 marks)
5. Student suggested activities report for 5 marks and should be assessed on RUBRICS
6. Student feedback on course regarding Effectiveness of Delivery of instructions &
Assessment Methods.
Directorate Of Technical Education Karnataka State Page 7
GOVERNMENT OF KARNATAKA
DEPARTMENT OF TECHNICAL EDUCATION BOARD OF TECHNICAL EXAMINATIONS
DIPLOMA IN MODERN OFFICE MANAGEMENT MODEL QUESTION PAPER
15MM52T - ELEMENTS OF MANAGEMENT ACCOUNTING
Time: 3 Hours Max. Marks: 100
Instruction: 1) Part – A. Answer any SIX questions from a set of 9 Questions.
Each question carries 5 Marks.
2) Part – B. Answer any FOUR questions from a set of 6 Questions.
Each question carries 10 Marks.
3) Part – C. Answer any TWO questions from a set of 3 Questions.
Each question carries 15 Marks.
PART – ‘A’
(Answer any SIX Questions from this Section) 6 x 5 = 30
1. Explain any five Limitations of Management Accounting.
2. Write down the Limitations of Ratio Analysis.
3. Write a short note on Profitability Ratios’.
4. Distinguish between funds flow statement and cash flow statement.
5. List out the Limitations of Funds flow statement
6. Explain the meaning of Cash Flow Statement.
7. State the Merits of Marginal Costing.
8. Explain the Meaning of the terms of Budget and Budgetary Control.
9. Explain the meaning of Break Even Point and the Margin of Safety.
PART – B
(Answer any FOUR Questions from this Section) 10 x 4 = 40
10. On the basis of following information, calculate:
(a) Gross Profit Ratio (b) Working Capital Turnover Ration
(c) Debt-Equity Ratio
Particulars Rs.
Net Sales
Cost of Goods Sold
Current Assets
Current Liabilities
Paid up Share Capital
Debentures
Loan
30,00,000
20,00,000
6,00,000
2,00,000
5,00,000
2,50,000
1,25,000
10 Marks 11. The Capital Structure of Madhu Company Limited. is as follows:
Directorate Of Technical Education Karnataka State Page 8
Equity shares of Rs.10 each Rs. 800000
9% Preference shares of Rs.10 each Rs. 300000
Profit after Tax Rs. 270000
Market price of equity shares Rs.40 each.
You are required to calculate,
i) Dividend yield on equity shares.
ii) Earnings per equity share.
iii) Price Earnings ratio.
12. The following are the summarized profit and loss account of Sada company for the year
ending December 31, 2014 and the balance sheet as on that date.
Profit and Loss Account
Particulars Rs. Particulars Rs.
To Opening Stock
To Purchases
To Incidental Expenses
To Gross Profit
9,900
54,525
1,425
34,000
By Sales
By Closing Stock
85,000
14,000
99,900 99,900
To Operating Expenses:
Selling & Distribution Rs. 3,000
Administration Rs.15,000
Finance Rs.1,500
To Non-operating expenses:
Loss on sale of assets
To Net Profit
19,500
400
15,000
By Gross Profit
By Non-operating Income:
Interest Rs.300
Profit on sale of shares Rs.600
34,000
900
34,900 34,900
Balance Sheet
Liabilities Rs. Assets Rs.
Issued capital:
2000Equity shares of Rs.10 each
Reserves
Current Liabilities
Profit and Loss A/c
20,000
9,000
13,000
6,000
Land and Building
Plant & Machinery
Stock in trade
Sundry Debtors
Cash and Bank balances
15,000
8,000
14,900
7,100
3,000
48,000 48,000
You are required to calculate:
i) Current Ratio
ii) Operating Ratio
Directorate Of Technical Education Karnataka State Page 9
iii) Stock Turnover Ratio.
iv) Turnover of Fixed Assets.
13. Arun company reported current profit is Rs. 10,00,000 after incorporating the following.
Prepare Funds from Operation
Particulars Amount
Discount on issue of Debentures
Depreciation on Land and Machinery
Amortization of Goodwill
Interim Dividend
Depletion of natural resources
Gain from sale of investments
Transfer to General reserve
Provision for Taxation
Preliminary Expenses
4,000
40,000
50,000
45,000
20,000
60,000
8,000
22,000
2,000
14. From the following Balance Sheets of a Company, prepare a Statement
Showing the Changes in Working Capital.
BALANCE SHEETS
LIABILITIES 2008
Rs.
2009
Rs. ASSETS
2008
Rs.
2009
Rs.
Creditors
Capital
Profit & Loss A/c
7,000
20,000.
1,000
4,500
25,000
2,300
Cash
Debtors
Land
Stock
3,000
12,000
5,000
8,000
4,700
11,500
6,600
9,000
28,000 31,800 28,000 31,800
15. From the following Balances, you are required to Calculate Cash from Business Operations:
PARTICULARS 31.12.2008
Rs.
31.12.2009
Rs.
Debtors
Bills Receivable
Creditors
Expenses Outstanding
Expenses Prepaid
Accrued Income
Income Received in Advance
Net Profit Made
Bills Payable.
50,000
10,000
20,000
1,000
800
600
300
-
8,000
47,000
12,500
25,000
1,200
700
750
250
1,30,000
6,000
Directorate Of Technical Education Karnataka State Page 10
PART – ‘C’
(Answer any TWO Questions from this Section) 15 x 2 = 30
16. Prepare a Flexible Budget for Overheads on the basis of the following data. Ascertain the
Overhead Rates at 70 % and 90% capacity.
Particulars of Cost
At 80 %
Capacity
Rs.
Variable Overheads:
Indirect Labour
Stores including Spares
Semi-variable Overhead:
Power (30 % Fixed, 70% Variable)
Repairs and Maintenance
(60 % Fixed and 40 % Variable)
Fixed Overheads:
Depreciation
Insurance
Salaries
Total Overheads
Estimated Direct Labour Hours
12,000
4,000
20,000
2,000
11,000
3,000
10,000
62,000
1,24,000
15 Marks 17. Dr.Aras & Kumar Company Limited shows the following Results for Two Years:
Year Sales (Rs) Profit (Rs)
2008 1,50,000 20,000
2009 1,70,000 45,000
From the above, you are required to calculate the following:
(a) Profit-volume Ratio (P/V Ratio).
(b) Break Even Point (BEP).
(c) Sales required to earn a Profit of Rs. 40,000.
(d) Margin of Safety at a Profit of Rs. 50,000.
(e) Profit when Sales are Rs. 2, 50,000.
15 Marks
18. From the following information, prepare a summarized Balance Sheet as on 31st
December 2009 with as many details as possible:
Working Capital : Rs. 75,000
Reserves and Surplus : Rs. 1, 00,000
Bank Overdraft : Rs. 60,000
Current Ratio : 1.75
Liquid Ratio : 1.15
Fixed Assets to Proprietary Funds Ratio : 0.75
There is no Long term Loans nor any Investments in Fictitious Assets.
15 Marks
Directorate Of Technical Education Karnataka State Page 11
MODEL QUESTION BANK
DIPLOMA MODERN OFFICE MANAGEMENT
V Semester
Course title: ELEMENTS OF MANAGEMENT ACCOUNTING
CO1:
REMEMBERING: 1. Briefly describe the Scope of Management Accounting.
UNDERSTANDING: 1. Explain the Functions of Management Accounting.
APPLICATION: 1. Explain the Functions of Management Accounting.
2. Describe the difference between Management Accounting
and Financial Accounting.
CO2
REMEMBERING: 1. Explain the meaning of Ratios.
UNDERSTANDING: 1. Write a short note on Profitability Ratio’s.
APPLICATION: 1. Explain the classification of Liquidity and Solvency Ratios.
2. Explain the different classification of Ratio Analysis.
3. The following extracts of Financial information relate to Jyotsna Ltd.
Balance Sheet
As on 31-12-2014
Liabilities Rs. Assets Rs.
Share Capital
Reserves & Surplus
Loan
Current Liabilities
10,00,000
30,00,000
60,00,000
30,00,000
Fixed Assets
Stock
Debtors
Cash and Bank balances
Other Current Assets
30,00,000
30,00,000
30,00,000
10,00,000
30,00,000
1,30,00,000 1,30,00,000
Sales is Rs.2,80,00,000
Calculate from the followings:
a) Debt-Equity Ratio
b) Quick Ratio
c) Working Capital Turnover Ratio
Directorate Of Technical Education Karnataka State Page 12
CO3:
REMEMBERING: 1. List out any five items of Sources and Applications of Funds.
UNDERSTANDING: 1. What is Fund Flow Statement? List out the Limitations of Fund
Flow Statement.
APPLICATION:1. Arun company reported current profit is Rs. 10,00,000 after incorporating
the following.
Prepare Funds from Operation
Particulars Amount
Discount on issue of Debentures
Depreciation on Land and Machinery
Amortization of Goodwill
Interim Dividend
Depletion of natural resources
Gain from sale of investments
Transfer to General reserve
Provision for Taxation
Preliminary Expenses
4,000
40,000
50,000
45,000
20,000
60,000
8,000
22,000
2,000
2. From the following Balance Sheets of a Company, prepare a Statement
Showing the Changes in Working Capital.
BALANCE SHEETS
LIABILITIES 2008
Rs.
2009
Rs. ASSETS
2008
Rs.
2009
Rs.
Creditors
Capital
Profit & Loss A/c
7,000
20,000.
1,000
4,500
25,000
2,300
Cash
Debtors
Land
Stock
3,000
12,000
5,000
8,000
4,700
11,500
6,600
9,000
28,000 31,800 28,000 31,800
CO4:
REMEMBERING: 1. Narrate the meaning and explain the Cash Flow Statement.
UNDERSTANDING: 1. Distinguish between Cash Flow Statement and Funds Flow
Statement.
2. List out the Inflow and OutFlow of Cash.
Directorate Of Technical Education Karnataka State Page 13
APPLICATION:1. Mention the Uses and Limitations of Cash Flow Statement.
2. From the following Balances, you are required to Calculate
Cash from Business Operations:
PARTICULARS 31.12.2008
Rs.
31.12.2009
Rs.
Debtors
Bills Receivable
Creditors
Expenses Outstanding
Expenses Prepaid
Accrued Income
Income Received in Advance
Net Profit Made
Bills Payable.
50,000
10,000
20,000
1,000
800
600
300
-
8,000
47,000
12,500
25,000
1,200
700
750
250
1,30,000
6,000
CO5:
REMEMBERING: 1. Mention the Features of Marginal Costing.
UNDERSTANDING: 1. Explain an importance of Cost-Volume-Profit Analysis.
2. State the Merits and Demerits of Marginal Costing.
APPLICATION: 1. Explain the following terms :
a) Break Even Analysis.
b) Margin of Safety.
2. What do mean by Marginal Costing? Explain the Concept of Cost-
Volume –Analysis.
3. Arun Company Limited shows the following Results for Two Years:
Year Sales (Rs) Profit (Rs)
2008 1,50,000 20,000
2009 1,70,000 45,000
From the above, you are required to calculate the following:
a) Profit-volume Ratio (P/V Ratio).
b) Break Even Point (BEP).
c) Sales required to Earn a Profit of Rs. 40,000.
d) Margin of Safety at a Profit of Rs. 50,000.
CO6:
Directorate Of Technical Education Karnataka State Page 14
REMEMBERING: 1. Narrate the meaning of Budget and Budgetary Control
UNDERSTANDING: 1. Explain the meaning of Flexible Budget and Cash Budget.
APPLICATION: 1. Explain the Classification of Budgets.
2. Nelam company making for a stock in the first quarter of the year
is assisted by its bankers with overdraft Accommodation.
The following are the relevant budget figures:
Months Sales
Rs.
Purchase
Rs.
Wages
Rs.
November
December
January
February
March
60,000
64,000
36,000
58,000
42,000
41,500
48,000
81,000
82,000
89,500
4,900
5,000
4,000
2,000
3,000
Budgeted cash at bank, 1st January 2014 is Rs.8,600. Credit terms of sale on payment
by the end of the month following the month of supply. On an average ,one half of sales
are paid on the due date whilst the other half are paid during the next month. Creditors
are paid during the month following the month of supply.
You are required to prepare a Cash Budget for the 3 months 1st January - 31
st March 2014.
3. Jyotsna Company wishes to arrange overdraft facilities with its Bankers during the period
April to June 2015 when it will be manufacturing mostly for stock. Prepare a cash Budget
For the bank facilities the company will require at the end of each month.
a)
Months Sales
(Rs.)
Purchase
(Rs.)
Wages
(Rs.)
February
March
April
May
June
1,80,000
1,92,000
1,08,000
1,74,000
1,26,000
1,24,800
1,44,000
1,43,000
2,46,000
2,68,000
12,000
14,000
11,000
10,000
15,000
b) 50% of credit sales are realized in the month following the sales and the remaining
50% in the second month following . Creditors are paid in the month following
the month of purchase.
c) Cash at Bank on 1.4.2015 (estimated) Rs.25,000.
Directorate Of Technical Education Karnataka State Page 1
Course Title: BUSINESS, INDUSTRIAL AND SOCIETAL LAW
Credits (L:T:P) : 4:0:0 Total Contact Hours:
52 Course Code: 15MM53T
Type of Course: Lectures,
Self Study & Assignment Credit :04 Core/ Elective: CORE
PREREQUISITES: Knowledge of English and Business Studies:
Course Objectives: The students shall be able to:
1) Describe the Essentials of a Contract and Explain the Related Rules in brief.
2) Explain the Nature of Contract of Sale, Describe the Rules relating to transfer of Ownership
and Delivery of Goods and states the rights of Unpaid Seller.
3) Familiarize with the different methods/authorities available along with their Duties for the
amicable settlement of Industrial Disputes in India.
4) Explain the Rules relating to the Production, Supply and Distribution of essential
commodities to the Public.
At the end of the Course the students should be able to:
COURSE OUTCOME CL Linked
PO
Teaching
Hours
CO1 Assess the Significance and
applicability of Indian Contract Act in
general. U/A 1,2,3,9 19
CO2
Identify the ways and means of
transfer of title of ownership and
delivery of the goods to the
concerned.
A 1,2,3,4,9 10
CO3 Understand the Methods available for
amicable settlement of Industrial
Disputes in India. A 1,2,4,9, 10
CO4
Identify the different classes of
Essential Commodities and make sure
the availability of essential
commodities at right times to the right
people at right prices.
U/A 1,2,3 10
COURSE WITH PROGRAM OUTCOMES LEVEL MAPPING:
COURSE PROGRAMME OUTCOMES
1 2 3 4 5 6 7 8 9 10
Business,
Industrial and
Societal Law 3 3 2 3 0 1 0 0 3 0
Directorate Of Technical Education Karnataka State Page 2
COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE
UNIT 1: INDIAN CONTRACT ACT, 1872:
CONTRACT: Meaning – Elements – Agreement versus Contract – Classification of Contract –
Essentials of a Valid Contract
OFFER AND ACCEPTANCE: Meaning of Offer – Types of Offer – Legal Rules for a Valid
Offer – Meaning of Acceptance – Legal Rules for a Valid Acceptance – Communication of
Offer and Acceptance – Revocation of Offer and Acceptance
CONSIDERATION AND LEGALITY OF OBJECT: Meaning of Consideration – Legal
Rules for Valid Consideration – Adequacy of Consideration – Legality of Agreement without
Consideration – Legality of Object and Consideration.
CAPACITY OF PARTIES: Capacity to Contract – Incapacity to Contract – Position of
Agreements by a Minor – Position of Agreements by Persons of Unsound Mind – Persons
disqualified by Law
FREE CONSENT: Meaning of Consent, Coercion, Undue Influence, Fraud, Misrepresentation
and Mistake – Coercion versus Undue Influence – Consequences of Fraud – Effect of
Misrepresentation and Mistake.
19 Hours
UNIT 2: SALE OF GOODS ACT, 1930:
Meaning of a Contract of Sale – Essentials of a Valid Contract of Sale – Sale versus Agreement
to Sell – Meaning of Condition and Warranty –Conditions versus Warranties - Rights of an
Unpaid Seller and Buyer of the Goods
10 Hours
Unit
No
Unit Name Hour
Questions to be
set for
(5marks )
PART - A
Questions to
be set for
(10marks)
PART - B
Marks
weight
age
(%)
R U A R U A
1 INDIAN CONTRACT ACT- 1872: 19 1 - - - - 1
10.34
2 SALE OF GOODS ACT - 1930: 10 -
1
1 - 1 1
20.69
3 INDUSTRIAL DISPUTES ACT- 1947: 10 1
1
- - 1 1
20.69
4 ESSENTIAL COMMODITIES
ACT – 1955: 10 -
1
1 - 1 1
20.69
INTERNAL ASSESSMENT TESTS 03 - - -
- - -
-
Total 52 09(45marks)
10(100
marks) 100.00
Directorate Of Technical Education Karnataka State Page 3
UNIT 3: INDUSTRIAL DISPUTES ACT, 1947:
Definition of Certain terms as used in the Act – Provisions of the Act relating to Strikes and
Lockouts – Lay-off – Compensation – Retrenchment – Methods Available along with the Duties
(including Arbitration) under the Act for amicable settlement of Industrial Disputes.
10 Hours
UNIT 4: ESSENTIAL COMMODITIES ACT - 1955:
Objectives of the Act – Definition of Certain terms as used in the Act – Powers of the Central
Government to Control the Production, Supply and Distribution of Essential Commodities -
Effect, Seizure and Confiscation of Essential Commodities – Provisions relating to fixation of
Price of Essential Commodities Act – Constitution of Special Courts – Offences Triable by the
Special Courts - Appeal against Confiscation – Powers of the Collector to prevent speedy and
natural decay of the Confiscated Commodities.
10 Hours
MODEL OF RUBRICS FOR ASSESSING STUDENT ACTIVITY:
FORMAT FOR STUDENT ACTIVITY ASSESSMENT
DIMENSION Unsatisfactory
1 Developing
2 Satisfactory
3 Good
4
Exemplary 5
Score
Collection of
data
Does not
collect any
information
relating to the
topic
Collects
very limited
information;
some relate
to the topic
Collects
some basic
information;
refer to the
topic
Collects
relevant
information;
concerned
to the topic
Collects a
great deal of
information;
all refer to
the topic
3
Fulfill team’s
roles & duties
Does not
perform any
duties assigned
to the team
role
Performs
very little
duties
Performs
nearly all
duties
Performs all
duties
Performs all
duties of
assigned
team roles
with
presentation
4
Shares work
equally
Always relies
on others to do
the work
Rarely does
the assigned
work; often
needs
reminding
Usually
does the
assigned
work; rarely
needs
reminding
Does the
assigned job
without
having to be
reminded.
Always
does the
assigned
work
without
having to be
reminded
and on
given time
frame
3
Listen to
other Team
mates
Is always
talking; never
allows anyone
else to speak
Usually
does most
of the
talking;
rarely
allows
others to
speak
Listens, but
sometimes
talk too
much
Listens and
contributes
to the
relevant
topic
Listens and
contributes
precisely to
the relevant
topic and
exhibit
leadership
qualities
3
TOTAL 13/4=
Directorate Of Technical Education Karnataka State Page 4
3.25=
4
*All student activities should be done in a group of 4-5 students with a team leader.
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What
To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Theory)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE
IA Test
ST
UD
EN
TS
3 Tests
(Average of 3
tests will be
Taken)
20 Blue Books 1 – 4
Assign
ment
Assignment
Report 05 Assignment
Reports 1 – 4
Total 25
SEE End Exam End of Course 100 Answer
Script 1 – 4
Indirect
Assessment
Method
Student Feedback Middle of the
Course
-NA-
Feed Back
Forms
1 – 4 delivery
of the Course
End of Course
Survey End of Course Questionnaire
Effectiveness of
delivery of
Instruction and
assessment methods Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded
off to the next higher digit.
Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
1. Blue books ( 20 marks)
2. Student suggested activities report for 5 marks
3. Student feedback on course regarding Effectiveness of Delivery of instructions &
Assessment Methods.
Directorate Of Technical Education Karnataka State Page 5
MODEL QUESTION PAPER (CIE)
Test/Date and
Time Semester/year Course/Course Code
Max
Marks
Ex: I test/6 th
weak
of Sem 10-11 Am
V SEM BUSINESS, INDUSTRIAL
AND SOCIETIAL LAW 20
Year: 2017-18 Course code:15MM53T
Name of Course coordinator :
Units:1,2 Co: 1,2
Note: Answer all questions
Question
no Question CL CO PO
1 Differentiate between Fraud and Misrepresentation U 1 1,2
2
Discuss the essential Elements of a Valid Contract
OR
State the ways in which a contract can be discharged.
A 1 1,2
3 Write a note on Capacity to Contract Stating clearly as to who
is competent to Contract U 2 1,2
4
List out the Essentials of a valid Contract of Sale
OR
Distinguish between Conditions and Warranties
U 2 1,2
Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
4. Blue books ( 20 marks)
5. Student suggested activities report for 5 marks and should be assessed on RUBRICS
3. Student feedback on course regarding Effectiveness of Delivery of instructions &
Assessment Methods.
Directorate Of Technical Education Karnataka State Page 6
GOVERNMENT OF KARNATAKA
DEPARTMENT OF TECHNICAL EDUCATION BOARD OF TECHNICAL EXAMINATIONS
DIPLOMA IN MODERN OFFICE MANAGEMENT MODEL QUESTION PAPER
15MM53T - BUSINESS, INDUSTRIAL AND SOCIETIAL LAW
Time: 3 Hours Max. Marks: 100
Instruction: 1) Part –‘A’: Answer any SIX questions from a set of 9 Questions.
Each question carries 5 Marks.
2) Part – ‘B’: Answer any SEVEN questions from a set of 10 Questions.
Each question carries 10 Marks.
PART – A
(Answer any SIX Questions from part A) 6 x 5 = 30
1. Define the term ‘Contract’ and distinguish it from an ‘Agreement’.
2. Elucidate the meaning of ‘Offer and Acceptance’.
3. Elaborate the meaning of ‘Capacity to Contract’.
4. List the Legal rules for a Valid Acceptance.
5. State the meaning of ‘Conditions and Warranties’.
6. Indicate the circumstances under which an individual dispute becomes an industrial
dispute.
7. Narrate the role of Arbitration in the settlement of industrial disputes.
8. Define the term Essential Commodity as used under Essential Commodities Act of
1955.
9. State the objectives of Essential Commodities Act
PART – A
(Answer any SEVEN Questions from this Section) 10 x 7 = 70
10. Discuss the essential Elements of a Valid Contract.
11. Distinguish between Coercion and Undue Influence.
12. State the meaning of Consideration. List out the Legal rules of Valid Consideration.
13. Differentiate between Sale and Agreement to Sell
14. Discuss the Rights of an Unpaid Seller and the Buyer of the Goods.
15. Describe the impact of strikes and lockouts in the industrial environment.
16. Enumerate the role of Court of Enquiry and Industrial tribunal in the settlement of
industrial disputes
Directorate Of Technical Education Karnataka State Page 7
17. When can the Central Government appoint an authorized Controller and What are his
functions.
18. Summarize the Provision of the Essential Commodity Act, 1955 with regard to the
confiscation of Essential Commodities.
************
Directorate Of Technical Education Karnataka State Page 8
MODEL QUESTION BANK
DIPLOMA MODERN OFFICE MANAGEMENT
V Semester
Course title: BUSINESS, INDUSTRIAL AND SOCIETIAL LAW
REMEMBERING 1 Define the term Contract and distinguish it from
an Agreement.
2 State the meaning of Offer and Acceptance
UNDERSTANDING 1 Differentiate between Fraud and Misrepresentation
` 2 Write a note on Capacity to Contract Stating clearly as to who
is competent to Contract.
APPLICATION 1 Discuss the essential Elements of a Valid Contract
2 State the rules regarding communication of a) Proposal
b) Acceptance c) Revocation of Offer and Acceptance
CO2
REMEMBERING 1 Write the meaning of Contract of Sale
2 State the meaning of Conditions and Warranties.
UNDERSTANDING 1 List out the Essentials of a valid Contract of Sale
2 Distinguish between Condition and Warranty
APPLICATION 1 Discuss the Rights of an Unpaid Seller and the Buyer of the Goods.
2 Differentiate between the Sale and Agreement to Sale.
CO3:
REMEMBERING 1 Give the meaning of Compensation under the Industrial
Dispute Act of 1947
2 State the meaning of Strike. When does a Strike become
Illegal.
UNDERSTANDING 1 Illustrate the meaning of Conciliation Officer. List out his
duties
2 Distinguish between Strikes and Lockouts.
APPLICATION 1 Narrate the various authorities provided under the Industrial
Disputes Act 1947 to deal with Industrial disputes.
Directorate Of Technical Education Karnataka State Page 9
2 Mention when will a conciliation proceeding be deemed to have
concluded.
CO4:
REMEMBERING 1 Define the term Essential commodity as used under
Essential commodities Act of 1955?
2 Define the term Collector under EC Act.
UNDERSTANDING 1 Give the objectives of the Essential commodities Act 1955.
2 Discuss the provision of the essential commodity act 1955
relating to the fixation of prices of essential commodities.
APPLICATION 1 State the provisions relating to control of production
supply and distribution of Essential commodities under
the Essential commodities Act of 1947.
2 Summarise the provisions of the Essential commodities
act of 1955 as regards confiscation essential commodity.
Directorate Of Technical Education Karnataka State Page 1
Course Title: ELEMENTS OF BUSINESS ECONOMICS
Credits (L:T:P) : 4:0:0 Total Contact Hours: 52 Course Code: 15MM54A
Type of Course: Lectures,
Self Study & Assignment Credit :04
Core/ Elective:
ELECTIVE
PREREQUISITES: Knowledge of Basic English and Business Studies.
Course Objectives: The students shall be able to:
1) Explain the Basic Economic terms and concepts and identify the fundamental problems of
Economic Systems.
2) Describe various aspects relating to Human Wants/Consumption/Utility/Demand
3) Examine the Function of Production and Supply.
4) Narrate the Concept of Market Structures and explain the price equilibrium under the Perfect
and Monopolistic Competition.
5) Enumerate and elucidate the different concepts of National Income
6) Explain various theories relating to Money Supply and identify the remedial and corrective
measures to control the Inflation and Deflation.
At the end of the course the students should be able to:
COURSE OUTCOME CL Linked
PO
Teaching
Hours
CO1 Assess the Significance of the
application of Business Economics. U/A 1,2,3,9 8
CO2 Identify the different types of Human
Wants/Consumption/Utility/Demand. A 1,2,3,4,9 9
CO3 Understand the function of production
and supply. A 1,2,4,9, 9
CO4 Assess the implications of the Perfect
and Monopolistic Competition in an
economical world. U/A 1,2,3 9
CO5 Assess the role played by the different
concepts of National Income. A 1,2,6,7 8
CO6 Examine the role of Money supply,
inflation and deflation in all
economical oriented activities. A 1,2,6, 6
COURSE WITH PROGRAM OUTCOMES LEVEL MAPPING:
COURSE PROGRAMME OUTCOMES
1 2 3 4 5 6 7 8 9 10
Elements of
Business
Economics 3 3 1 3 0 1 0 0 3 0
Directorate Of Technical Education Karnataka State Page 2
COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE
Unit
No
Unit Name Hour
Questions to be
set for
(5marks )
PART - A
Questions to be
set for
(10marks)
PART - B
Marks
weight age
(%)
R U A R U A
1
INTRODUCTION AND
OVERVIEW OF BUSINESS
ECONOMICS
08 1 - - - 1 1
17.25
2 CONSUMPTION 09 1 -
1 - 1 1
20.69
3 PRODUCTION 09 1
-
- - 1 1
17.25
4 COST, REVENUE AND
MARKET STRUCTURE 09 -
1
1 - 1 1
20.69
5 NATIONAL INCOME 08 1 -
- 1 1 -
17.24
6 THEORY OF MONEY 06 -
1 1
1
13.78
INTERNAL ASSESSMENT TESTS 03 - - -
- - -
-
Total 52 09(45marks)
10(100
marks) 100.00
UNIT I: INTRODUCTION OF BUSINESS ECONOMICS: Definitions – Meaning of Economics – Meaning of an Economy - Basic Problems of an Economy –
Meaning - Formulation – Uses – Limitations of Economic Theory - Approaches to Economic
Theory –Meaning – Uses – Limitations of Micro and Macro Economics – Micro Economics versus
Macro Economics.
8 Hours
UNIT 2: CONSUMPTION:
Meaning – Characteristics – Types of Human Wants – Meaning – Types of Goods – Meaning –
Characteristics – Importance - Types of Consumption – Meaning – Characteristics – Forms of
Utility- Meaning – Assumptions – Importance of Law of Diminishing Marginal Utility – Meaning
- Features of Demand – Demand Function – Concept of Law of Demand – Exceptions to the Law
of Demand. – Factors Determining the Demand – Meaning – Types of Elasticity of Demand.
09 Hours
UNIT 3: PRODUCTION:
Meaning of Supply – Supply V/s Stock - Supply Function – Law of Supply – Factors Affecting the
Supply of a Commodity - Elasticity of Supply – Factors Affecting Elasticity of Supply - Meaning -
Factors of Production - Production Function.
Directorate Of Technical Education Karnataka State Page 3
09 Hours
UNIT 4: COST, REVENUE AND MARKET STRUCTURE:
Meaning – Types of Costs – Meaning – Types of Revenue – Meaning – Types - Features -
Advantages and Disadvantages of Market Structures (Perfect and Monopolistic Competition) –
09 Hours
UNIT 5: NATIONAL INCOME:
Meaning of National Income – Different Concepts or Alternative Concepts of National Income
08 Hours
UNIT 6: THEORY OF MONEY:
Meaning of Money and Money Supply – Types of Money Supply – Credit Creation by
Commercial Banks as a source of Money Supply – Demand for Money – Motives of
Holding Money - Meaning – Effects of Inflation and Deflation – Remedial Measures for
the Control of Inflation and Deflation.
06 Hours
BOOKS RECOMMENDED:
1.Economics by B.S.Raman – United Publishers.
2.Business Economics by Dutt.R. – S.Chand and Company Ltd.
3.Economics – Appannaiah, Reddy and Shantha – Himalaya Publishers.
4.Essential of Business Economics – Dr.P.N.Reddy & H.R.Appannaiah.
5.Text Book of Economic Theory by Seth.
6.Principles of Economics by Boyes – Cengage Learning.
REFERENCES:
1. www.vutbr.cz › Home › Studies › ECTS catalogue › Course detail 2. www.careerbuilder.com/jobs-essential-elements-of-business-economics 3. www.amazon.in/Business-Economics-Concepts-Cases-Elements/dp/1861520484 4. www.isec.ac.in/Elements_%20of_%20economics_%20of_%20industry.pdf
Course Delivery: The course will be delivered through lectures and Power point presentations/
Video
Directorate Of Technical Education Karnataka State Page 4
MODEL OF RUBRICS FOR ASSESSING STUDENT ACTIVITY:
FORMAT FOR STUDENT ACTIVITY ASSESSMENT
DIMENSION Unsatisfactory
1 Developing
2 Satisfactory
3 Good
4
Exemplary 5
Score
Collection of
data
Does not
collect any
information
relating to the
topic
Collects
very limited
information;
some relate
to the topic
Collects
some basic
information;
refer to the
topic
Collects
relevant
information;
concerned
to the topic
Collects a
great deal of
information;
all refer to
the topic
3
Fulfill team’s
roles & duties
Does not
perform any
duties assigned
to the team
role
Performs
very little
duties
Performs
nearly all
duties
Performs all
duties
Performs all
duties of
assigned
team roles
with
presentation
4
Shares work
equally
Always relies
on others to do
the work
Rarely does
the assigned
work; often
needs
reminding
Usually
does the
assigned
work; rarely
needs
reminding
Does the
assigned job
without
having to be
reminded.
Always
does the
assigned
work
without
having to be
reminded
and on
given time
frame
3
Listen to
other Team
mates
Is always
talking; never
allows anyone
else to speak
Usually
does most
of the
talking;
rarely
allows
others to
speak
Listens, but
sometimes
talk too
much
Listens and
contributes
to the
relevant
topic
Listens and
contributes
precisely to
the relevant
topic and
exhibit
leadership
qualities
3
TOTAL
13/4=
3.25=
4
*All student activities should be done in a group of 4-5 students with a team leader.
Directorate Of Technical Education Karnataka State Page 5
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What
To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Theory)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE
IA Test
ST
UD
EN
TS
3 Tests
(Average of 3
tests will be
Taken)
20 Blue Books 1 – 6
Assignment
Assignment
Report 05 Assign
Reports 1 – 6
Total 25
SEE End Exam End of Course 100 Answer Script 1 – 6
Indirect
Assessment
Method
Student Feedback Middle of the
Course
-NA-
Feed Back
Forms
1 – 6 delivery
of the Course
End of Course
Survey End of Course Questionnaire
Effectiveness of
delivery of
Instruction and
assessment methods Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded off
to the next higher digit.
Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
1. Blue books ( 20 marks)
2. Student suggested activities report for 5 marks
3. Student feedback on course regarding Effectiveness of Delivery of instructions &
Assessment Methods.
Directorate Of Technical Education Karnataka State Page 6
MODEL QUESTION PAPER (CIE)
Test/Date and
Time Semester/year Course/Course Code
Max
Marks
Ex: I test/6 th
weak
of Sem 10-11 Am
V SEM ELEMENTS OF
BUSINESS ECONOMICS 20
Year: 2017-18 Course code:15MM54A
Name of Course coordinator :
Units:1,2 Co: 1,2
Note: Answer all questions
Question
no Question CL CO PO
1 Define Economics.
R 1 1,2
2
Discuss the limitations of Economic Theory
OR
Record the factors determining the demand.
U 1 1,2
3
Differentiate between Micro and Macro economics
OR
Explain the Law of Diminishing Marginal Utility. A 2 1,2
4 Identify the different types of Elasticity if Demand
A 2 1,2
Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
4. Blue books ( 20 marks)
5. Student suggested activities report for 5 marks and should be assessed on RUBRICS
Student feedback on course regarding Effectiveness of Delivery of instructions & Assessment
Methods.
Directorate Of Technical Education Karnataka State Page 7
GOVERNMENT OF KARNATAKA
DEPARTMENT OF TECHNICAL EDUCATION BOARD OF TECHNICAL EXAMINATIONS
DIPLOMA IN MODERN OFFICE MANAGEMENT MODEL QUESTION PAPER
15MM54A - ELEMENTS OF BUSINESS ECONOMICS
Time: 3 Hours Max.Marks: 100
Instruction: 1) Part – A. Answer any SIX questions from a set of 9 Questions.
Each question carries 5 Marks.
2) Part – B. Answer any SEVEN questions from a set of 10 Questions.
Each question carries 10 Marks.
PART – A
(Answer any SIX Questions from this Section) 6 x 5 = 30
1. Define ‘Economics”?.
2. Explain the types of utility.
3. List out the factors determining the demand?
4. Distinguish between Supply and Stock.
5. Explain the average revenue and marginal revenue of the firm.
6. State the features of perfect competitive market.
7. Describe any five problems of measuring national income.
8. What is money? State the different types of money
9. State the effects of inflation?
PART – B
(Answer any SEVEN Questions from this Section) 10 x 7 = 70
Discuss the meaning of ‘Human Wants’? Explain the different types of Human Wants
1. Distinguish between Micro Economics and Macro Economics.
2. Enumerate the uses and limitation of economic theory?
3. Explain the law of diminishing marginal utility.
5 Explain the Concept of Supply? Name the Factors affecting Elasticity of Supply?
6 Explain the meaning of the term Production? Explain the factors of production.
7 Briefly explain the meaning of Cost. Explain the different types of Cost
8 State the features of perfect competitive market?
9 Explain the concept of GDP, NDP, GNP and NNP
10 Give the meaning of deflation. Suggest some remedial measures of the control of deflation.
Directorate Of Technical Education Karnataka State Page 8
MODEL QUESTION BANK
DIPLOMA MODERN OFFICE MANAGEMENT
V Semester
Course title: ELEMENTS OF BUSINESS ECONOMICS
REMEMBERING 1 Define Economics.
2 State the meaning of Economy
UNDERSTANDING 1 Explain the problems of Economy.
2 Discuss the limitations of Economic Theory
APPLICATION 1 Explain the Approaches to Economic Theory
2 Differentiate between Micro and Macro economics
CO2
REMEMBERING 1 Memorize the types of Human Wants.
2 State the features of Consumption
UNDERSTANDING 1 Indicate the different forms of utility.
2 Record the factors determining the demand.
APPLICATION 1 Explain the Law of Diminishing Marginal Utility.
2 Identify the different types of Elasticity if Demand
CO3:
REMEMBERING 1 Give the meaning of Supply.
2 List the factors of Production.
UNDERSTANDING 1 Describe the factors affecting the Supply of a Commodity .
2 State the Law of Supply
APPLICATION 1 Differentiate between Stock and Supply.
2 Determine the factors affecting Elasticity of Supply.
CO4:
Directorate Of Technical Education Karnataka State Page 9
REMEMBERING 1 Write the meaning of Cost
2 Give the meaning of Revenue.
UNDERSTANDING 1 Illustrate the types of Cost.
2 Explain the features of Market Structure.
APPLICATION 1 Collect the features of Perfect Competition Market.
2 List out the advantages and disadvantages of Monopolistic
Competition Market.
CO5:
REMEMBERING 1 Give the meaning of Per Capita Income
UNDERSTANDING 1 Describe National Income.
APPLICATION 1 Briefly describe different concepts of National Income.
CO6:
REMEMBERING 1 State the meaning of Money and Money Supply.
2 Define Inflation.
UNDERSTANDING 1 Illustrate the Effects of Inflation.
2 Describe the Narrow Money and Broad Money
APPLICATION 1 Suggest some Remedial measures for the Control of Deflation.
` 2 Explain the types of Money.
Directorate Of Technical Education Karnataka State Page 1
Course Title: ELELEMENTS OF AUDITING
Credits (L:T:P) : 4:0:0 Total Contact Hours: 52 Course Code:
15MM54B
Type of Course: Lectures,
Self Study & Assignment Credit :04
Core/ Elective:
ELECTIVE
PREREQUISITES: Depth Knowledge of Accounting
Course Objectives: The students shall be able to:
1) Discover the Basic framework required for the Study of Methodology Elements Of
Auditing.
2) Get acquainted with various ways and means of Internal Check/Control and with the
process of Vouching.
3) Familiarize with the Mode and Manner of Valuation of various Assets and Liabilities.
4) Get well versed with the Role of Auditors in Auditing related works.
At the end of the course the students should be able to:
COURSE OUTCOME CL Linked
PO
Teaching
Hours
CO1 Familiarize with the basic framework
involved in the Study of Auditing. U/A 1,2,3,9 13
CO2 Elucidate various ways and means of
Internal Check and Vouching. A 1,2,4,9 12
CO3 Enumerate the methods of Valuation
of various Assets and Liabilities. A 1,2,4,9, 12
CO4 Understand the Significance of the
Auditors in the Audit of Limited
Companies. U/A 1,2 12
COURSE WITH PROGRAM OUTCOMES LEVEL MAPPING:
COURSE PROGRAMME OUTCOMES
1 2 3 4 5 6 7 8 9 10
Elements of
Auditing 3 3 1 3 0 1 0 0 3 0
Directorate Of Technical Education Karnataka State Page 2
COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE
Unit
No
Unit Name Hour
Questions to be
set for
(5marks )
PART - A
Questions to
be set for
(10marks)
PART - B
Marks
weight
age
(%)
R U A R U A
1 INTRODUCTION AND
OVERVIEW OF AUDITING 12 1 1 - -
1 1 20.69
2 INTERNAL CHECK AND
VOUCHING 13 1
1 1 -
1 2 31.03
3
VERIFICATION AND
VALUATION OF ASSETS &
LIABILITIES
12 1 1 -
- 1 2
27.59
4 AUDIT OF LIMITED
COMPANIES 12 -
1 1 -
1 1 20.69
INTERNAL ASSESSMENT TESTS 03 - - -
- - -
-
Total 52 09(45marks) 10(100
marks) 100.00
UNIT I: UNIT 1: INTRODUCTION AND OVERVIEW OF AUDITING
Definition – Meaning – Objects – Advantages – Limitations of Auditing – Meaning – Types of
Errors and Frauds – Types of Audit.- Audit Planning – Audit Programme – Principles of
Auditing – Techniques of Auditing – Recent Trends in Auditing.
12 Hours
UNIT 2: INTERNAL CHECK AND VOUCHING:
Definition – Meaning – Objects – Features – Advantages – Limitations of Internal Check –
Definition – Meaning – Objects of Internal Control – Essentials of Good Internal Control
System – Internal Check versus Internal Control – Meaning – Objects – Merits – Limitations of
Routine Checking – Definition – Meaning – Objects – Importance of Vouching – Procedure in
Vouching – Vouching versus Routine Checking - Definition – Meaning – Types of Voucher –
Refusal of Voucher.
13 Hours
UNIT 3: VERIFICATION AND VALUATION OF ASSETS & LIABILITIES:
Definition – Meaning – Objects of Verification – Verification versus Vouching – Definition –
Meaning – Objects of Valuation – Mode of Valuation of certain Assets and Liabilities –
Verification versus Valuation
12 Hours
UNIT 4: AUDIT OF LIMITED COMPANIES:
Need of Audit for Limited Companies – Qualities – Qualifications – Disqualifications of
Auditors – Appointment – Remuneration – Removal of Auditors – Rights and Duties –
Liabilities (Both Civil and Criminal) of Auditors - Professional Ethics of an Auditor.
12 Hours
SKILL DEVELOPMENT:
Collect the information about types of audit conducted in any one Organization
Directorate Of Technical Education Karnataka State Page 3
Visit an audit firm; write about the procedure followed by them in Auditing the books of
Accounts of a firm.
Draft an investigation report on behalf of a Public Limited Company
Record the verification procedure with respect to any one fixed asset.
Draft an audit program.
BOOKS RECOMMENDED:
1. P N Reddy & Appannaiah, Auditing, HPH
2. TR Sharma, Auditing, Sahitya Bhavan
3. BN Tandon, Practical Auditing, Sultan Chand
4. Dr. Nanje Gowda, Principles of Auditing, VBH
5. Dr. Alice Mani: Principles & Practices of Auditing, SBH.
6. K. Venkataramana, Principles And Practice Of Auditing, SHBP.
7. MS Ramaswamy, Principles and Practice of Auditing.
8. Dinakar Pagare, Practice of Auditing, Sultan Chand
9. Kamal Gupta, Practical Auditing, TMH
10. R.G Sexena - Principles and Practice of Auditing, HPH
REFERENCES:
Course Delivery: The course will be delivered through lectures and Power point
presentations/ Video
Directorate Of Technical Education Karnataka State Page 4
MODEL OF RUBRICS FOR ASSESSING STUDENT ACTIVITY:
FORMAT FOR STUDENT ACTIVITY ASSESSMENT
DIMENSION Unsatisfactory
1 Developing
2 Satisfactory
3 Good
4
Exemplary 5
Score
Collection of
data
Does not
collect any
information
relating to the
topic
Collects
very limited
information;
some relate
to the topic
Collects
some basic
information;
refer to the
topic
Collects
relevant
information;
concerned
to the topic
Collects a
great deal of
information;
all refer to
the topic
3
Fulfill team’s
roles & duties
Does not
perform any
duties assigned
to the team
role
Performs
very little
duties
Performs
nearly all
duties
Performs all
duties
Performs all
duties of
assigned
team roles
with
presentation
4
Shares work
equally
Always relies
on others to do
the work
Rarely does
the assigned
work; often
needs
reminding
Usually
does the
assigned
work; rarely
needs
reminding
Does the
assigned job
without
having to be
reminded.
Always
does the
assigned
work
without
having to be
reminded
and on
given time
frame
3
Listen to
other Team
mates
Is always
talking; never
allows anyone
else to speak
Usually
does most
of the
talking;
rarely
allows
others to
speak
Listens, but
sometimes
talk too
much
Listens and
contributes
to the
relevant
topic
Listens and
contributes
precisely to
the relevant
topic and
exhibit
leadership
qualities
3
TOTAL
13/4=
3.25=
4
*All student activities should be done in a group of 4-5 students with a team leader.
Directorate Of Technical Education Karnataka State Page 5
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What
To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Theory)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE
IA Test
ST
UD
EN
TS
3 Tests
(Average of 3
tests will be
Taken)
20 Blue Books 1 – 4
Assignment
Assignment
Report 05 Assign
Reports 1 – 4
Total 25
SEE End Exam End of Course 100 Answer
Script 1 – 4
Indirect
Assessment
Method
Student Feedback Middle of the
Course
-NA-
Feed Back
Forms
1 – 4 delivery
of the Course
End of Course
Survey End of Course Questionnaire
Effectiveness of
delivery of
Instruction and
assessment methods
MODEL QUESTION PAPER (CIE)
Test/Date and
Time Semester/year Course/Course Code
Max
Marks
Ex: I test/6 th
weak
of Sem 10-11 Am
V SEM ELEMENTS OF
AUDITING 20
Year: 2017-18 Course code:15MM54B
Name of Course coordinator :
Units:1,2 Co: 1,2
Note: Answer all questions
Question
no Question CL CO PO
1 R 1 1,2
2
OR
U 1 1,2
3
OR
A 2 1,2
4 A 2 1,2
Directorate Of Technical Education Karnataka State Page 6
Note to IA verifier: The following documents to be verified by CIE verifier at the end
of semester
1. Blue books ( 20 marks)
2. Student suggested activities report for 5 marks and should be assessed on
RUBRICS
Student feedback on course regarding Effectiveness of Delivery of instructions &
Assessment Methods.
Directorate Of Technical Education Karnataka State Page 7
GOVERNMENT OF KARNATAKA
DEPARTMENT OF TECHNICAL EDUCATION BOARD OF TECHNICAL EXAMINATIONS
DIPLOMA IN MODERN OFFICE MANAGEMENT MODEL QUESTION PAPER
15MM54B - ELEMENTS OF AUDITING
Time: 3 Hours Max.Marks: 100
Instruction: 1) Part – A. Answer any SIX questions from a set of 9 Questions.
Each question carries 5 Marks.
2) Part – B. Answer any SEVEN questions from a set of 10 Questions.
Each question carries 10 Marks.
PART – A
(Answer any SIX Questions from this Section) 6 x 5 = 30
1. Define Errors of Omission and Commission.
2. Define the term Audit and Auditing.
3. State the objectives of Internal Check.
4. Define Vouching.
5. Distinguish between Internal Check and Internal Control.
6. List out the objectives of Verification.
7. Distinguish between verification and valuation.
8. List out the qualities of Auditor.
9. State the civil and criminal liabilities of Auditors.
PART – A
(Answer any SEVEN Questions from this Section) 10 x 7 = 70
10. Mention the Advantages and limitations of Auditing.
11. Explain the various types of Auditing.
12. Describe the features of Internal Check.
13. Describe the importance of Vouching and its types.
14. Explain the essentials of Good Internal Control.
15. Explain the mode of valuation of Assets.
16. Explain the meaning of verification and list out the differences between verification
and vouching
17. Narrate the term valuation and the method of valuation of Liabilities.
18. Describe the Qualifications and disqualifications of Auditor.
19. Discuss the Rights and Duties of an Auditor.
Directorate Of Technical Education Karnataka State Page 8
MODEL QUESTION BANK
DIPLOMA MODERN OFFICE MANAGEMENT
V Semester
Course title: ELEMENTS OF AUDITING
REMEMBERING:
1) Define Audit Planning.
2) Define Audit Program.
3) State the recent trends in Auditing
UNDERSTANDING:
1) Explain the Principles of Auditing.
2) Explain the types of Auditing.
3) Describe the Techniques of Auditing.
APPLICATION:
1) Explain the different types of Errors.
2) Explain the different types of Frauds.
3) Mention the Advantages and limitations of Auditing.
4) Narrate the meaning of Auditing and briefly explain the objectives of Auditing
CO2
REMEMBERING:
1)State the objectives of Internal Check.
2) Mention the essentials of Good Internal Control System.
3) List out the merits and limitations of routine checking.
4) List out the objectives of Routine checking.
UNDERSTANDING:
1) Explain the features of Internal Check.
2) State the objectives of Internal Control.
3) Discuss Internal Check v/s Internal Control
4) Distinguish between Vouching v/s routine checking.
APPLICATION:
1) Describe the advantages and limitations of Internal Check.
2) Define Vouching. Explain the importance of Vouching.
3) Explain the types of Voucher.
4) Explain the procedure in Vouching.
CO3:
REMEMBERING:
1) Narrate the meaning of verification and valuation.
2) Mention the difference between verification and vouching.
Directorate Of Technical Education Karnataka State Page 9
UNDERSTANDING:
1) Mention the objectives of Verification
2) Mention the objectives of Valuation.
3) Mention the differences between Verification and valuation.
APPLICATION:
1) Explain the mode of Valuation of Assets.
2) Explain the mode of Valuation of Liabilities.
CO4:
REMEMBERING:
1) Mention the need of Audit for Limited Companies.
2) Explain the remuneration of Auditor.
3) Describe the professional ethics of an Auditor.
UNDERSTANDING:
1) Mention the qualities of Auditor.
2) Explain the consequences of removal of Auditor.
3) Explain the appointment of an Auditor.
APPLICATION:
1) Describe the Qualifications and disqualifications of Auditor.
2) Discuss the Rights and Duties of an Auditor.
3) Describe the Civil and Criminal liabilities of an Auditor.
Directorate Of Technical Education Karnataka State Page 10
Directorate Of Technical Education Karnataka State Page 1
Government of Karnataka
Department of Technical Education
Board of Technical Examinations, Bangalore
PREREQUISITE: Zeal and Enthusiasm to Explore New things by undertaking Individual
Tasks/Activities and enabling the Students to acquire Professional
Practice Skills by participating in Group related activities.
COURSE OBJECTIVES:
At the end of the Course, the Students shall be able to:
1. Search for the required information related to the topic, and be able to acquire the
knowledge of Contemporary Issues related to advancements in Business and
Management Oriented Activities.
2. Get Exposure in various Business and Economic Environment Practices in Global, Societal and Economic, by Listening Experts Talks and by Engaging in Interactions with them.
3. Discuss & Disseminate about the Advancements in related Profession to the
Interested Parties.
4. Develop Individual Confidence and enable the Students to acquire Life leading
Skills to handle various Business and Management Assignments.
5. Enhance the Employability Skills and to increase their ability to Engage in,
Life-long Learning and Earning, by Practicing the acquired Professional Skills in
the arena of Business and Management.
6. Expose the Students to face Better Challenges in the fields of Business and
Management so as to improve the Standard of Living of the People of the Society.
COURSE OUT COME:
On successful completion of the Course, the students should be able to:
Course Outcome CL Linked
activity
Linked
PO
Teaching
Hrs
CO1
Get the information related to the
topic and acquired the knowledge
of Contemporary Issues related to
the Advancements in the arena of
Business and Management.
Analysis 1 2-10 13
CO2
Acquire the Exposure in various Business and Economic Environment Practices in Global, Societal and Economic Environment.
Application/ analysis
2 2-10 13
CO3 Share the developed Advancements Innovative 3 2-10 13
Course Title: PROFESSIONAL PRACTICES (MOM Stream)
Scheme (L:T:P) : 0:2:4 Total Contact Hours:
78
Course
Code:15MM55P
Type of Course: Assignment
Group Talk and Practice Credit :03
Core/Elective:
Core (Practice)
CIE- 25 Marks SEE- 50 Marks
Directorate Of Technical Education Karnataka State Page 2
in related Profession to the
Interested Parties.
/Analysis
CO4
Enlarge the Individual Confidence
to acquire Life Leading Skills to
handle various Business and
Management Assignments.
Application 4 2-10 13
CO5
Enrich the Employability Skills and
increase their ability to Engage in,
Life-long Learning and Earning
Activities.
Analysis
/Creation 5 2-10 12
CO6
Face Better Challenges in the fields
of Business and Management so as
to improve the Standard Living of
the People of the Society.
Analysis
/Creation 5 2-10 12
INTERNAL ASSESSMENT TESTS 02
Total 78
1. COURSE-PO ATTAINMENT MATRIX
ACTIVITY – 1 : INFORMATION SEARCH AND SOURCES OF DATA
COLLECTION:
Information search can be done through Manufacturers’ Catalogue, Websites,
Periodicals and Magazines and Books.
Following Activities are suggested for Professional Practice.
1. Drafting the Partnership Deed by incorporating the provisions of the Indian Partnership Act.
2. Drafting the Memorandum of Association of Corporate Entities.
3. Drafting the Articles of Association of Corporate Entities.
4. Preparing and Issuing an ideal Prospectus to the Public.
5. Drafting various Business and Commercial Correspondence.
6. Drafting the Notices and Agenda of the Meetings of the Corporate Entities.
7. Drafting the Minutes of the Meetings of the Corporate Entities.
8. Drafting the various Resolutions of Recording Business Transactions.
9. Preparing various kinds of Reports.
10. Opening of Accounts in Banks and Recording of Transactions in various books of Accounts.
11. Writing and maintaining various Subsidiary Books of the Business Organizations.
Course Programme Outcomes
1 2 3 4 5 6 7 8 9 10
PROFESSIONAL
PRACTICES 0 3 3 3 3 3 3 3 3 3
Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed. Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO. If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3 If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2 If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1 If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.
Directorate Of Technical Education Karnataka State Page 3
12. Preparing the Final Accounts of Sole Proprietorship Concerns/Non-trading Concerns
/Partnership Firms/Corporate Entities in Prescribed Formats.
13. Preparing the Hire Purchase and Installment Agreement
14. Filling up various Business, Commercial, Economical and Industrial Forms using Imaginary
Data.
15. Preparing Rental Agreement, Lease Deed and Will/Testament.
(Note: The list of above suggested activities is not exhaustive in its nature. The concerned Faculty who is handling the subject can cover as many activities as possible pertaining to the field of Business and Management.)
METHOD OF CONDUCTING GRADED ACTIVITIES:
1. The student is advised to select the Topic and search for the information related to the
selected Topic.
2. The prepared Reports may be either hand written or computerized one.
3. Carry out Class Room Presentation in frequent Intervals.
2. Guest Lecturers: To be organized from any two of the following Areas:
Experts/Professionals from different fields are to be invited to deliver lectures at least
TWO sessions in a Semester. The topics may be selected by the
Students/Faculty/Experts as the case may be to develop the required skills.
METHOD FOR CONDUCTING GUEST LECTURES: 1. The competent authorities of the Institution shall fix up the date for Guest Lecture
according to their convenience.
2. The Principal/Head of the Department should chair in the Event.
3. The Students of the Class allowed to participate in the Session
4. Watch the talk and make the brief hand written report on the guest lecture delivered by
each student as a part of Term work.
5. It is an optional one to make Audio/visual record of the guest lecture by using any
smart devices.
6. An Opportunity is to be given for students for live Interaction with experts.
3. GROUP DISCUSSION: (One topic)
The students shall discuss in a group of six students on any Topics relevant to the
Business and Management Professional Practices.
METHODOLOGY FOR CONDUCTING GROUP DISCUSSION/SEMINAR.
1. The Faculty shall allot a Topic for a Group of Six Students.
2. The Faculty is required to give an introductory talk on ways/means and rules to carry
out Group Discussion.
3. The Placement Officer and any other Senior Faculty of the Institute of other
Departments may also be invited and they should act as observing members, apart
from the regular Faculty.
4. Documentation to be produced for `Validation:
Directorate Of Technical Education Karnataka State Page 4
Hand written document on Minutes of Discussion, Description of the
Topic discussed
Record the Minutes of Discussion, if it is necessary.
4. INDIVIDUAL ASSIGNMENTS AND LIFE SKILLS:
The students shall perform ANY ONE of the following activities individually or
collectively in both the sections:
SECTION – ‘A’: INDIVIDUAL ASSIGNMENTS:
1. Drafting the Partnership Deed by incorporating the provisions of the Indian Partnership Act.
2. Preparing the Hire Purchase and Installment Agreement
3. Preparing Rental Agreement, Lease Deed and Will/Testament.
(Note: The list of above suggested individual assignments is not exhaustive in its nature. The concerned Faculty who is handling the subject can give as many individual Assignments as possible.)
SECTION – ‘B’: LIFE SKILLS:
1. Conduct Aptitude, Attitude, and Altitude Tests, General Knowledge Test, IQ Test,
Solve Puzzles.
2. Set the Goals for Career and Personality Development.
3. Tabulating the Data from the Given Exercises.
PEDOGOGY AND METHODOLOGY FOR CONDUCTING ACTIVITY:
1. The Faculty is required to assign a Topic for an individual Student; and the Student is
duty bound to submit hand written Report.
2. The Faculty is required to conduct Life Skill activity. The student is to be permitted to
share his/her experience in a class and make a report on it.
5. INDUSTRIAL VISITS:
Structured industrial visits be arranged and a report on the same shall be prepared
submitted by the individual student to the concerned Faculty.
PEDOGOGY AND METHODOLOGY FOR CONDUCTING ACTIVITY:
1. The subject teacher(s) have liberty to select nearby organization/industry of local vicinity
with prior approval of principal of the institute
2. Arrange the nearby visit and Prepare a Report of the visit including detailed
observations made by the Students. 3.
Course Delivery: The course will be delivered through discussions and activities
Directorate Of Technical Education Karnataka State Page 5
COURSE ASSESSMENT AND EVALUATION SCHEME:
What To whom
When/Where
(Frequency in
the course)
Max
Marks
Evidence
collected
Course
outcomes
Dir
ect
Ass
ess
men
t
met
h CIE IA
Students
Each activities
@5 marks each 25 Report 1,2,3,4,5
End of the
course 50
Answer scripts
at BTE 1,2,3,4,5
Ind
irec
t
Ass
essm
en
t
Student Feedback
on course
Students
Middle of the
course Feedback forms
1,2,3 Delivery
of course
End of Course
Survey
End of the
course Questionnaires
1,2,3,
Effectiveness
of Delivery of
instructions &
Assessment
Methods
Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
1. Student activities report for 25 Marks
2. Student feedback on course regarding Effectiveness of Delivery of instructions &
Assessment Methods.
SCHEME OF EVALUATION:
Serial
No Description Marks
1 Report on Information Search and Data
Collection by the Candidate. 10
2 Preparation of Document by the Candidate on Guest Lecture given the by the Experts.
10
3 Recording of Group Discussions 10
4 Preparation of Report on Individual
Assignment/Life Skill Activity. 10
5 Preparation of Report on Industrial Visit 10
TOTAL 50
MODEL OF RUBRICS /CRITERIA FOR ASSESSING STUDENT ACTIVITY
RUBRICS FOR ACTIVITY( 5 Marks)
Dimension
Unsatisfactory Developing Satisfactory Good Exemplary Stud
ent
Scor
e 1 2 3 4 5
Collection
of data
Does not collect
any information
relating to the
topic
Collects very
limited
information;
some relate to
the topic
Collect
much
information;
but very
limited
Collects
some basic
information
; most refer
to the topic
Collects a
great deal of
information;
all refer to
the topic
Ex:
4
Directorate Of Technical Education Karnataka State Page 6
relate to the
topic
Fulfil
team’s
roles &
duties
Does not
perform any
duties assigned
to the team role
Performs very
little duties
but
unreliable.
Performs
very little
duties
Performs
nearly all
duties
Performs all
duties of
assigned
team roles
5
Shares
work
equally
Always relies
on others to do
the work
Rarely does
the assigned
work; often
needs
reminding
Usually does
the assigned
work; rarely
needs
reminding
Normally
does the
assigned
work
Always
does the
assigned
work
without
having to be
reminded.
3
Listen to
other
Team
mates
Is always
talking; never
allows anyone
else to speak
Usually does
most of the
talking; rarely
allows others
to speak
Talks good;
but never
show
interest in
listening
others
Listens, but
sometimes
talk too
much
Listens and
speaks a fair
amount
2
Average / Total marks=(4+5+3+2)/4=14/4=3.5=4
Note: This is only an example. Appropriate rubrics/criteria may be devised by the
concerned faculty (Course Coordinator) for assessing the given activity
Directorate Of Technical Education Karnataka State Page 7
MODEL MANUSCRIPT
DIPLOMA IN MODERN OFFICE MANAGEMENT
Course Title: PROFESSIONAL PRACTICES – 15MM55P
Time: 3 Hours] [Max Marks: 50
1. Write a Note on Information searched and Data Collected Activity 10marks
2. Give an explanation about the knowledge acquired by you during
the Guest Lecture given by the Experts. 10 marks
3. Write a meaningful Conclusion of the Topic given for the Group Discussion
10 marks
4. Write down the Important Provisions to be kept in mind while drafting the
Partnership Deed. 10marks
5. Write down the Steps involved in the Process of Accounting
10 marks
Note: The marks are to be awarded on the basis of
Reports/Documents submitted by the Candidate at the time of Semester End
Examination.
Directorate Of Technical Education Karnataka State Page 1
Course Title: PRACTICE OF BUSINESS TRANSACTIONS
Credits (L:T:P) : 0:2:4 Total Contact Hours: 78 Course Code:
15MM56P
Type of Course: Tutorial and
Practical’s Credit :03
Core:
Core Subject
Prerequisite: Knowledge of Business Studies and Basic Computer Applications.
COURSE OBJECTIVES:
The students shall be able to:
1. Familiarize with the Preparation of various Sales related documents using Computers
like Cash Bill, Credit Bill, Invoice, Proforma Invoice, Debit Note and Credit Note.
2. Create various Negotiable Instruments using Computers like bill of exchange(Time
Bill, Demand Bill, Trade Bill and Accommodation Bill)
Cheque, Travellers’Cheque, Pay Order, Promissory Note (Single, Joint, Joint
&Several Promissory Notes) and Demand Draft.
3. Know the Method/Mode of Crossing of Cheques, Preparation of Memo of a Cheque
Unpaid and Withdrawal Form as used in Commercial Banks by using Computers.
4. Design various Documents involved in Foreign Trade using Computers like Consular
Invoice, Certificate of Origin, Mate’s Receipt, Bill of Lading and Indent 5. Familiarize with the Preparation Purchase Order, Delivery Challan and Quotations by
using Computers with the Imaginary Data and Figures.
6. Reserve Train Tickets, Bus Tickets, Movie Tickets and Groceries by using Online
Applications.
COURSE OUTCOMES : At the end of the course, the students should be:
CO1 Acquainted with the task of preparing various Sales related Documents by
making use of Computers.
CO2 Familiarized with the task of Creating the patterns of various Negotiable
Instruments of day-to-day affairs of the Business in Management.
CO3 Familiarized with the various forms of Crossing of Cheques, Return Cheque
Memo and Withdrawal Form as used in Commercial Banks.
CO4 Acquainted with the task of preparing various Foreign Trade related Documents
by making use of Computers.
CO5 Well versed in preparing and Placing Purchase Order, Preparing Delivery
Challan and Quotations by using Computers.
CO6 Well versed in Online Bookings by using Computers.
Directorate Of Technical Education Karnataka State Page 2
Course-PO Attainment Matrix
Course
Programme Outcomes
1 2 3 4 5 6 7 8 9 10
PRACTICE OF BUSINESS
TRANSACTIONS 3 3 3 3 0 0 0 3 3 3
INSTRUCTIONS TO BE COMPLIED WITH BY THE CANDIDATES FOR
SUBMITTING THE RECORD OR GRADED EXERCISES:
The Candidates of this particular Subject are instructed to submit the prepared Record
or Graded Exercises on all prescribed Topics to the Evaluator for the purpose of Evaluation in
the Semester End Examination.
CRITICAL APPRAISAL OF THE PERFORMANCE OF THE CANDIDATES:
The concerned Guiding Faculty Members of this particular Subject are instructed to
supervise and Review the Task of Submission of Record or Graded Exercises Periodically and
assess the performance of the Candidates from time to time.
INTERNAL ASSESSMENT: 25 marks.
Internal Assessment Marks of this particular Subject are to be awarded strictly adhering to the
guidelines as enumerated herein under:
a) Two Internal Assessment Tests are to be conducted for 10 Marks each and the Average Marks
of the Two Tests is to be taken into account for awarding Marks. i.e. out of 10 Marks.
b) For Record or Graded Exercises of this particular Subject, Marks are to be awarded by the
Internal Evaluators, out of 10 Marks.
c) For Assignment given to the Candidates, Marks are to be awarded out of 5 (for this purpose,
the BTE prescribed norms which are in force from time to time are to be followed).
SCHEME OF EVALUATION:
At the time of Semester End Examination of this particular Subject, while submission
of the so prepared Record or Graded Exercises, the Evaluators of the Subject are to evaluate
the Performance of the Candidates strictly adhering to the following laid down guidelines:
a) For Systematic and Schematic Presentation of Record or Graded Exercises, Marks
are to be awarded out of 10.
b) A Manuscript is to be prepared by the Examiners consisting of 6 questions of 5
Marks each put together for 30 Marks. The Execution of the given 6 Questions is to
be completed and to be shown by the candidates within stipulated time of One
Hour as elucidated herein below:
1. Creating any one of the Sales Related Documents in Computers.
2. Create any one of the patterns of Negotiable Instruments in Computers
3. Showing the various methods of Crossing of Cheques, Preparation of Memo
of a Cheque Unpaid and Withdrawal Form in Computers.
Directorate Of Technical Education Karnataka State Page 3
4. Designing any one of the Documents involved in Foreign Trade in
Computers. 5. Preparing either Purchase Order/Delivery Challan or Quotations in
Computers by using the Imaginary Data and Figures.
6. Showing the Method of Reserving Train Tickets/Bus Tickets/ Movie Tickets
or Groceries by using Online Applications in Computers.
c) Finally, a Viva-voce is to be conducted by the Examiners on the aforesaid
Contents for the purpose of assessing the overall performance of the
Candidates. For this purpose, Marks are to be awarded out of 10.
BOOKS RECOMMENDED:
1. Business Studies 1 and 2 by B.S.Raman
2. Business Studies 1 and 2 by T.V.S.Raju
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What
To
Whom
When/Where
(Frequency in the
Course)
Max.
Marks
(Prac)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE
IA Test
ST
UD
EN
TS
2 Tests
(Average of 2 tests
will be Taken)
10 Prac
Record 1 – 6
Assignment
Graded Exercises
Assignment
10
05 Blue
Book/Log
of Activity
1 – 6
Total 25
SEE End Exam End of Course 50 Answer
Script 1 – 6
Indirect
Assessment
Method
Student Feedback Middle of the
Course
-NA-
Feed Back
Forms
1 – 6 delivery of
the Course
End of Course
Survey End of Course
Questio
nnaire
Effectiveness of
delivery of
Instruction and
assessment methods
Directorate Of Technical Education Karnataka State Page 4
Questions for CIE and SEE will be designed to evaluate the various educational
components (Bloom’s taxonomy) such as:
Sl. No Bloom’s Category %
Weightage
Weightage
1 Remembrance 10
2 Understanding 30
3 Application 60
FORMAT FOR STUDENT ACTIVITY ASSESSMENT
DIMENSION Unsatisfactory
1 Developing
2 Satisfactory
3 Good
4
Exemplary 5
Score
Collection of
data
Does not
collect any
information
relating to the
topic
Collects
very limited
information;
some relate
to the topic
Collects
some basic
information;
refer to the
topic
Collects
relevant
information;
concerned
to the topic
Collects a
great deal of
information;
all refer to
the topic
3
Fulfill team’s
roles &
duties
Does not
perform any
duties assigned
to the team
role
Performs
very little
duties
Performs
nearly all
duties
Performs all
duties
Performs all
duties of
assigned
team roles
with
presentation
4
Shares work
equally
Always relies
on others to do
the work
Rarely does
the assigned
work; often
needs
reminding
Usually
does the
assigned
work; rarely
needs
reminding
Does the
assigned job
without
having to be
reminded.
Always
does the
assigned
work
without
having to be
reminded
and on
given time
frame
3
Listen to
other Team
mates
Is always
talking; never
allows anyone
else to speak
Usually
does most
of the
talking;
rarely
allows
others to
speak
Listens, but
sometimes
talk too
much
Listens and
contributes
to the
relevant
topic
Listens and
contributes
precisely to
the relevant
topic and
exhibit
leadership
qualities
3
TOTAL 13/4=3.25=4
*All student activities should be done in a group of 4-5 students with a team leader.
Directorate Of Technical Education Karnataka State Page 5
SCHEME OF EVALUATION AT THE SEE:
Sl.
NO. SCHEME
Max.
Marks
1 Verification of Practical Record 10
2 Execution of the given Questions 30
3 Viva voce 10
Total 50
Directorate Of Technical Education Karnataka State Page 1
Course Title: E-COMMERCE LAB
Credits (L:T:P) : 0:2:4 Total Contact Hours: 78 Course Code: 15MM57P
Type of Course: Lectures,
Self Study & Assignment Credit :03 Core/ Elective: Core
PREREQUISITES: Knowledge of Computers and Commerce.
COURSE OBJECTIVES:
The Students shall be able to;
1. Understand the usage of application of E-Commerce in day-to-day Affairs.
2. Operate the application of E – Commerce to solve day-to-day Affairs.
3. Understand different Applications involved in the utility of E-Commerce.
4. Apply the concept of E-Governance in the Management day-to-day Affairs.
5. Understand the emergence of different Business Models and their applicability and
suitability in solving day-to-day Affairs.
At the end of the course the students should be able to:
Course Outcome
Experi
ment
linked
CL Linked
PO Teaching
Hrs
CO1 Understand the usage of
application of E-Commerce in
day-to-day Affairs 1,2,3 U, A 1 to 10 13
CO2
Operate the application of E –
Commerce to solve day-to-day
Affairs
1,2,3 U, A 1 to 10 20
CO3 Understand the different
Applications involved in the
utility of E-Commerce. 1 to 7 A 1 to 10 20
CO4
Apply the concept of E-
Governance in the
Management day-to-day
Affairs
7 A 1 to 10 13
CO5
Understand the emergence of
different Business Models and
their applicability and
suitability in solving day-to-
day Affairs.
1 to 7 A 1 to 10 10
INTERNAL ASSESSMENT TESTS 02
Total sessions 78
Directorate Of Technical Education Karnataka State Page 2
Course-PO Attainment Matrix
Course Programme Outcomes
1 2 3 4 5 6 7 8 9 10
E-COMMERCE
LAB 3 3 3 3 3 3 3 3 3 3
Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed. Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO. If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3 If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2 If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1 If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.
UNIT 1: INTRODUCTION TO E-COMMERCE:
Internet and Commerce: Business Operations - E-commerce Practices versus
Traditional Business Practices - Concepts of b2b, b2c, c2c, b2g, g2h, g2c - Benefits of
E-Commerce to Organization, Consumers, and Society - Limitations of E-Commerce -
Management Issues relating to implementation of E-Commerce.
13 Hours
UNIT 2: OPERATIONS OF E-COMMERCE:
Operations of E-commerce – Debit and Credit Card Transactions - Secure Hypertext
Transfer Protocol (SMTP) - Electronic Payment Systems - Secure Electronic Transaction
(SET) - SET's Encryption – Process - Cyber cash - Smart cards - Indian Payment Models.
20 Hours
UNIT 3: APPLICATIONS IN E-COMMERCE:
Applications in B2C - Consumers' Shopping Procedure on the Internet - Impact on
Disintermediation and Re-intermediation - Global Market- Strategy of Traditional
Department Stores - Products in B2C Model- Success Factors of E-Brokers - Broker Based
Services Online - Online Travel and Tourism Services - Benefits and Impact of E -
Commerce on Travel Industry - Real Estate Market - Online Stock Trading and Benefits -
Online Banking and its Benefits - Online Financial Services and their Future -
Implementation, and its Impact.
20 Hours
UNIT 4: E-GOVERNANCE:
Applications in Governance: EDI in Governance; E-Government; E-Governance -
Applications of the Internet - Concept of Government-to-Business - Business-to
Government and Citizen-to-Government - E-Govemance Models - Private Sector Interface
in E-Governance.
13 Hours
UNIT 5: BUSINESS MODELS:
Emerging Business Models: Retail Model - Media Model - Advisory Model – Made -
to Order Manufacturing Model - Do-It-Yourself Model - Information Service Model -
Emerging Hybrid Models - Emerging Models in India.
10 Hours
Directorate Of Technical Education Karnataka State Page 3
BOOKS RECOMMENDED:
1. Agarwala Kamlesh. N. and Agarwala Deeksha: Bridge to Online Storefront; Macmillan India, New Delhi.
2. Agarwala Kamlesh. N. and Agarwala Deeksha: Business on the Net Introduction to the E-Commerce;
Macmillan India New Delhi. PAGE 67
3. Agarwala Kamlesh. N. and Agarwala Deeksha: Bulls, Bears and The Mouse: An Introduction to Online
Stock Market Trading; Macmillan India New Delhi
4. Tiwari Dr. Murli D.: Education and E-Governance; Macmillan India New Delhi
5. Minoli Daniel, Minoli Emma: Web Commerce Technology Handbook; Tata McGraw Hill, New Delhi.
6. Minoli Daniel, Internet & Intranet Engineering: Tata McGraw Hill, 1999
7.Bhatnager Subhash and Schware Robert (Eds); Information and Communication Technology in
Development; Sage Publications India, New Delhi.
8.Amor, Daniel: E-business ® evaluation, The: Living and Working in an Interconnected World; Prentice
Hall.US.
9. Afuah, A., and Tucci, C: Internet Business Models and Strategies; McGraw Hill, New York.
10. Agarwala Kamlesh. N.:lntemet Banking;Macmillan India New Delhi.
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What
To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Prac)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE
IA Test
ST
UD
EN
TS
2 Tests
(Average of 2 tests
will be Taken)
10 Prac
Record 1 – 5
Assignment
Graded Exercises
Assignment
10
05 Blue
Book/Log
of Activity
1 – 5
Total 25
SEE End Exam End of Course 50 Answer
Script 1 – 5
Indirect
Assessment
Method
Student Feedback Middle of the
Course
-NA-
Feed Back
Forms
1 – 5 delivery of
the Course
End of Course
Survey End of Course
Questio
nnaire
Effectiveness of
delivery of
Instruction and
assessment methods
*CIE – Continuous Internal Evaluation *SEE – Semester End Examination
Note: 1. I.A. test shall be conducted as per SEE scheme of valuation. However obtained
marks shall be reduced to 10 marks. Average marks of two tests shall be rounded off to
the next higher digit.
Directorate Of Technical Education Karnataka State Page 4
2. Rubrics to be devised appropriately by the concerned faculty to assess Student activities.
Questions for CIE and SEE will be designed to evaluate the various educational
components (Bloom’s taxonomy) such as:
Sl. No Bloom’s Category %
Weightage
Weightage
1 Remembrance 10
2 Understanding 20
3 Application 70
MODEL QUESTION PAPER (CIE)
Test/Date and
Time Semester/year Course/Course Code
Max
Marks
Ex: I test/6 th
weak
of Sem 10 - 11
Am
V SEM E-COMMERCE LAB 20
Year: 2017-118 Course code:15MM57P
Name of Course coordinator :
Units:1,2 Co: 1,2
Note: Answer all questions
Question
no Question CL CO PO
1
OR
U 1 1,2
2 A 1 1,2
3
OR
U/A 2 1,2
4 U 2 1,2
Note to IA verifier: The following documents to be verified by CIE verifier at the end of
semester
1. Blue books (10 marks)
2. Record (10 marks)
3. Student suggested activities report for 5 marks
4. Student feedback on course regarding Effectiveness of Delivery of instructions &
Assessment Methods.
Directorate Of Technical Education Karnataka State Page 5
FORMAT FOR STUDENT ACTIVITY ASSESSMENT
DIMENSION Unsatisfactory
1 Developing
2 Satisfactory
3 Good
4
Exemplary 5
Score
Collection of
data
Does not
collect any
information
relating to the
topic
Collects
very limited
information;
some relate
to the topic
Collects
some basic
information;
refer to the
topic
Collects
relevant
information;
concerned
to the topic
Collects a
great deal of
information;
all refer to
the topic
3
Fulfill team’s
roles &
duties
Does not
perform any
duties assigned
to the team
role
Performs
very little
duties
Performs
nearly all
duties
Performs all
duties
Performs all
duties of
assigned
team roles
with
presentation
4
Shares work
equally
Always relies
on others to do
the work
Rarely does
the assigned
work; often
needs
reminding
Usually
does the
assigned
work; rarely
needs
reminding
Does the
assigned job
without
having to be
reminded.
Always
does the
assigned
work
without
having to be
reminded
and on
given time
frame
3
Listen to
other Team
mates
Is always
talking; never
allows anyone
else to speak
Usually
does most
of the
talking;
rarely
allows
others to
speak
Listens, but
sometimes
talk too
much
Listens and
contributes
to the
relevant
topic
Listens and
contributes
precisely to
the relevant
topic and
exhibit
leadership
qualities
3
TOTAL 13/4=
3.25=4
*All student activities should be done in a group of 4-5 students with a team leader.
SCHEME OF EXAMINATION:
Sl.
NO. SCHEME
Max.
Marks
1 Verification of Lab Record 10
2 Writing Steps / Procedure to be followed 10
3 Execution of the given Questions 20
4 Viva voce 10
Total 50
COURSE TITLE: PROJECT WORK - I
Credits (L:T:P) 0:1:2 Total Contact Hours: Course Code: 15MM58P
Type of Course: Project Credit : - Core/ Elective: Core
CIE: 25 MARKS (5TH
SEMESTER) SEE: NO SEE
CIE: 25 MARKS (6THSEMESTER) SEE:50 MARKS
Pre-requisite: All the Courses of Modern Office Management Programme & its Inter
Disciplinary Courses.
COURSE DESCRIPTION:
The project is offered to the students in order to inculcate innovation attitude and develop skills. A
group of minimum four to maximum of 6 students work as a team for major project work.
Course Objectives:
The objective of the project is to develop capabilities, among the students, for a comprehensive analysis of implementation of Good Hygienic Practices in conducting investigation and report writing in a systematic way and to expand students understanding on the subject.
1. Plan and work out an action plan in a team for completion of a Management Oriented
Problem.
2. Instil students with skills of curiosity, initiative, independence, reflection and knowledge
transfer which will allow them to manage new knowledge in their professional careers.
3. Provide students with quantitative and qualitative tools to identify, analyze and develop
opportunities as well as to solve Management Oriented Problems.
4. Develop students’ ability to think strategically, and to lead, motivate and manage with teams.
5. Develop students’ written and oral communication competencies to enhance Managerial
Effectiveness;
6. Enhance students’ appreciation of the values of social responsibility, legal and ethical
principles, through the analysis and discussion of relevant articles and real time projects.
Course Outcomes: Upon successful completion of this course, students will be able to
Course Outcome CL Linked
PO
Teaching
Hrs
CO1
To reflect upon and explore problems in depth, to develop informed
Managerial decisions to tackle them, with skills of curiosity,
initiative, independence, reflection and knowledge transfer and to
demonstrate ability to pursue new knowledge necessary to share their
expertise in Commerce and Managerial Arena.
R/U/Ap/
Ay/C/E 1 to 10 15
CO2
Appreciate the values of social, legal and ethical responsibilities,
principles through the analysis and discussion of problem and real
time projects & will become lifelong learners, of the skills and
competences necessary for successful contribution to ensure
Egalitarian Society.
R/U/Ap/
Ay/E/C 1 to 10 14
CO3 Prepare Documents in team and enhance his written and oral
communication presentations in an orderly and meaningful form. R/U/C/E 1 to10 10
Total sessions 39
Programme outcome Attainment Matrix
Course
Programme Outcome
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10
Bas
ic
kn
ow
led
ge
Dis
cip
lin
e
kn
ow
led
ge
Ex
per
imen
ts a
nd
pra
ctic
e
En
gin
eeri
ng
To
ols
En
gin
eer
and
soci
ety
En
vir
on
men
t
&
Su
stai
nab
ilit
y
Eth
ics
Ind
ivid
ual
an
d
Tea
m w
ork
Co
mm
un
icat
i
on
Lif
e lo
ng
lear
nin
g
PROJECT WORK-I. DOC 3 3 3 3 3 3 3 3 3 3
Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed.
Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO.
If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3
If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2
If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1
If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.
ROAD MAP FOR THE PROJECT
1. Carry out a session or a seminar from the project committee / Programme coordinator with
the help of Innovation club / III cell for directing the students to identify project areas in any
of their interested field, and even it may be of interdisciplinary. Power point presentation in
seminars would include detail description of course, Project report formats, developing
personnel writing skills.
2. The students shall form their own Batch not less than 4 and maximum 6 and get registered
with project coordinator through Project Proposal Proforma (Appendix 7).Students should
take the approval from the project committee for the project.
3. After prior approval student should assign to the project guide in the beginning of 5th
semester.
4. Project should be finalized within a month (before first CIE) in the 5th
semester. 5. The types of project may include:
a) Field study (empirical study). b) Statistical and case studies c) Experimental investigation, d) Computational work, e) Data collection and its analysis, f) Comprehensive case study (problem formulation, analysis and recommendations), g) Comparison of practices/ validation of theory/ method of testing, survey of quality
Management practices The project should be challenging but manageable within the available resources and within the stipulated time.
6. Students should undergo reviews for three times in 5th
semester during the internal assessment
and three times in 6th
semester during the internal assessment. Time table for IA should
include project review; each review should be evaluated for 25 marks and average of 3
should be taken for both 5th
and 6th
semester.
7. The IA marks will be evaluated based on oral presentation and assessment by the Internal
Guide.
8. Real time problems, Industry and Management related problems should be chosen and it is
the responsibility of the project committee / Programme coordinator/ Innovation club / III
Cell to choose the appropriate project and to accept the Project Proposal through Proforma
(Appendix 7).
9. Identification of Topic: The selection of the topic is of paramount importance. It should be
decided based on your understanding of the Study in the field and interest. The Topic should
be discussed with the Project Coordinator. It should be in harmony with your areas of interest
and the specialization of the project supervisor. It is always better to identify a micro topic to
remain focussed and complete the project on the time and within the budget and available
resources. The topic should be clear, directional, focussed and feasible. 10. An outline of your project proposal from your end & synopsis will initiate a Dialogue
between you and your Project coordinator who will then help you to work on the chosen topic and report.
11. Students are advised to select project coordinator who are active professionals in the relevant area of the selected topic and the selected topic may be of any Programme/ Interdisciplinary/ other Institution/Industry approved by project committee/Innovation club/ III cell.
Course Assessment and Evaluation Scheme for 5th
semester
What To
whom
When/Where
(Frequency in the
course)
Max
Marks
Evidence
collected
Course outcomes
Dir
ect
Ass
essm
en
t m
eth
CIE
IA
Stu
den
ts
(Average
of three
reviews)
Review 1
25
1. Project Proposal
Proforma.
2. Project Synopsis.
3. Promising
Certificate of
Originality
4. Plan & Schedule
5. Presentation hand
outs
CO1, CO2, CO3
Review 2
Reviews 3
End of the Course No SEE for the 5th
semester only CIE SEE
End
Exam
Ind
irec
t A
sses
smen
t
Student
Feedback on
course
Stu
den
ts
Middle of the course Feedback forms
CO1Delivery of
course
End of Course
Survey
End of the course Questionnaires
CO1 to CO3
Effectiveness of
Delivery of
instructions &
Assessment Methods
*CIE – Continuous Internal Evaluation *SEE – Semester End Examination
List of Documents to be produced during All three REVIEWS in V semester (During CIE)
Document 1. Project Proposal Proforma. (Appendix 7) All the items should be filled. The
signatures of the students, coordinator, III cell (Industry Institute Interaction cell) Coordinator/
Program coordinator should be present. Approval of III coordinator/Program coordinator through
discussion is mandatory for choosing the appropriate project.
a) Project Synopsis. (Appendix 6 ) The synopsis should clearly state the objectives and
research methodology, sampling, instruments to be used, limitations, if any and future direction for
further research. Both Guide and the Student should sign on the Project Synopsis. The
methodology you intend to adopt to carry out your study – tools and techniques to be used, if any
are to be incorporated in the synopsis itself.
b) Project involves any field work
Document 2. Promising Certificate of Originality (Appendix 5) should be filled and it should
contain the signatures of Students.
Document 3. Plan & Schedule - Plan & Schedule may be re-scheduled for every submission, if the
occasion arises.
Document 4. Presentation hand outs on past, present and future activities to be carried out in the
project
Note:
a) All signatures should be accompanied by the date of signature.
b) Re-submission of Project Proposal: In case of non-approval of the proposal, the
comments/suggestions for reformulating the project will be communicated to the
student. In such case, the revised project synopsis should be submitted with the revised
project proposal pro forma and a copy of the rejected synopsis and project proposal
pro forma bearing the comments of the evaluator.
List of Documents to be produced during All the three REVIEWS in VI semester
(During CIE)
1. Literature Survey
2. Plan & Schedule may be re-scheduled as and when necessary.
3. Presentation of past, present & future progress of the project.
List of Documents to be produced during SEMESTER END EXAMINATION
Final REVIEW
1. Project report
2. Presentation of project
3. Comments of the project guide on the project work (not more than 1 page)
APPENDIX 1 (Cover page) (A typical Specimen of Cover Page )<Font Style Times New Roman – Bold>
TITLE OF PROJECT REPORT
<Font Size 18><1.5 line spacing>
A PROJECT REPORT
<Font Size 14>
Submitted by
<Font Size 14><Italic>
NAME OF THE CANDIDATE(S)
<Font Size 16>
in partial fulfillment for the award of the diploma
of
<Font Size 14><1.5 line spacing><Italic>
DIPLOMA IN CIVIL ENGINEERING PROGRAMME
<Font Size 16>
IN DEPARTMENT OF CIVIL ENGINEERING
<Font Size 14>
LOGO
NAME OF THE COLLEGE
<Font Size 14>
DEPARTMENT OF TECHNICAL EDUCATION
BENGALURU-560001
<Font Size 16><1.5 line spacing>
Year of submission: ( MONTH & YEAR)
<Font Size 14>
APPENDIX 2 (Title page) (A typical Specimen of Title Page) <Font Style Times New Roman – Bold>
A Project Report
on
<TITLE OF THE PROJECT WORK>
Submitted for partial fulfillment of the requirements for the award of the
of
DIPLOMA IN CIVIL ENGINEERING
IN
DIPLOMA IN CIVIL ENGINEERING PROGRAMME
BY
BATCH
<Mr. / Ms. Name of the Student (Roll No.)>
<Mr. / Ms. Name of the Student (Roll No.)>
<Mr. / Ms. Name of the Student (Roll No.)>
<Mr. / Ms. Name of the Student (Roll No.)>
<Mr. / Ms. Name of the Student (Roll No.)>
Under the guidance of
<Name of the Staff>
Professor
Department of CSE
CBIT, Hyderabad.
Department of Civil Engineering
<<NAME OF INSTITUTE>>
<<ADDRESS OF INSTITUTE>>
APPENDIX 3 (Certificate)
(A typical specimen of Bonafide Certificate)
<Font Style Times New Roman>
DEPARTMENT OF TECHNICAL EDUCATION
BENGALURU-560001
<Font Style Times New Roman – size -18>
BONAFIDE CERTIFICATE
<Font Style Times New Roman – size -16>
<Font Style Times New Roman – size -14>
Certified that this project report “……….TITLE OF THE PROJECT……………..”
is the bonafide work of “…………..NAME OF THE CANDIDATE(S).…………”
who carried out the project work under my supervision.
<<Signature of the Head of the Department>><<Signature of the Project cordinator>>
SIGNATURE SIGNATURE
<<Name>> <<Name>>
HEAD OF THE DEPARTMENT PROJECT CORDINATOR
<<Academic Designation>>
<<Department>> Department of Civil Engineering
<<Full address of the Dept & College >> <<Full address of the Dept & College >>
Examiners 1......................<<Signature, Name, Designation& Address>>........
Examiners 2......................<<Signature, Name, Designation& Address>>........
Directorate Of Technical Education MOM
APPENDIX 4 (A typical specimen of table of contents) <Font Style Times New Roman>
TABLE OF CONTENTS
PAGE NOS.
BonafideCertificate ...............................................................................................i
Certificate ..............................................................................................................ii
Declaration........................................................................................................iii
Dedication (if any).............................................................................................. iv
Acknowledgements ............................................................................................v
List of Figures ................................................................................................... vi
List of Photographs........................................................................................... vii
List of Graphs..................................................................................................viii
List of Tables..................................................................................................... ix
List of symbols................................................................................................. x
List of Abbreviations and Nomenclature.......................................................... xi
Abstract.............................................................................................................. xii
CHAPTER I
INTRODUCTION 01 – 09
1.1Objectives 01
1.2 Problem specification 02
1.3Methodologies 05
1.4Contributions 07
1.5Layout of the thesis 08
CHAPTER II
LITERATURE REVIEW/SURVEY10 – 25
CHAPTER III
PROBLEM SPECIFICATION 26 – 30
CHAPTER IV
SYSTEMDESIGN 31 – 40
CHAPTER V
IMPLEMENTATION ISSUES 41 – 47
CHAPTER VI
CONCLUSIONS & FUTURE ENHANCEMENTS /
RECOMMENDATIONS 48 – 55
6.1 Observations
6.2 Result Analysis
6.3 Limitations
6.4 Future works & concluding remarks REFERENCES 56
APPENDIX 57 – 80
SAMPLE CODE SEGEMENTS
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CERTIFICATES 1. Company certificate(if any) on Company letter head, College certificate on COLLEGE
LETTER HEAD with Guide, HODs signatures. Declaration of students’ signatures on A4
paper.Acknowledgements in the respective order.
CERTIFICATE
This is to certify that the project work entitled “<Title Of The Project Work>” is a bonafide
work carried out by <Mr. / Ms. Name of the Student (Roll No.)>, <Mr. / Ms. Name of the Student
(Roll No.)>in partial fulfillment of the requirements for the award of DIPLOMA INCIVIL
ENGINEERING PROGRAMMEby the DEPARTMENT OF TECHNICAL EDUATION-
BENGALURU-560001, under our guidance and supervision.
The results embodied in this report have not been submitted to any other university or institute for
the award of any degree or diploma.
Internal Guide Head of the Department
<Name of the Staff> <Name> <Designation> Department of Civil engineering Department of Civil engineering
<Institute Name> <Institute Name>.
DECLARATION
This is to certify that the work reported in the present project entitled “<Title Of The Project
Work>” is a record of work done by us in the Department of Civil engineering, <Name of
institutions>. The reports are based on the project work done entirely by us and not copied from any
other source. I declare that this written submission represents my ideas in my own words and where
others' ideas or words have been included, I have adequately cited and referenced the original
sources. I also declare that I have adhered to all principles of academic honesty and integrity and
have not misrepresented or fabricated or falsified any idea/data/fact/source in my submission. I
understand that any violation of the above will be cause for disciplinary action by the Institute and
can also evoke penal action from the sources which have thus not been properly cited or from whom
proper permission has not been taken when needed.
<Mr. / Ms. Name of the Student >
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ACKNOWLEDGEMENTS
I would like to express my sincere gratitude and indebtedness to my project supervisor ________
for his/her valuable suggestions and interest throughout the course of this project
I am also thankful to Head of the department <Name> for providing excellent infrastructure and a
nice atmosphere for completing this project successfully
I convey my heartfelt thanks to the lab staff for allowing me to use the required equipment
whenever needed
Finally, I would like to take this opportunity to thank my family for their support through the
work. I sincerely acknowledge and thank all those who gave directly or indirectly their support in
completion of this work
(Name of the student)
LIST OF FIGURES
A list of figures with figure number, figure title and page number and a list of tables with table
number, table name and page number should be listed after abstract in a separate page for each with
roman numbers like ii, iii..etc.
FOR EXAMPLE:
LIST OF FIGURES
Figure 1.1 Block diagram of xyz model Page no. 4
Figure 2.2 ------------------------------------- --------------
LIST OF TABLES
FOR EXAMPLE:
LIST OF TABLES
Table 1.1 Name of the table Page no. 5
Table 2.2 -------------- ----------
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APPENDIX 5
PROMISING CERTIFICATE OF ORIGINALITY
This is to certify that the project report chosen entitled_________________________
Submitted to DEPARTMENT OF TECHNICAL EDUCATION in partial fulfilment of the
requirement for the award of the Diploma in MODERN OFFICE MANAGEMENT, will
be a original work carried out by Mr./
Ms._______________________________________________
The matter embodied in this SYNOPSIS is a genuine and project chosen by me will not be
copied by any other source requirement of any course of study.
Enrolment No: _____________ under the guidance of
Mr/Ms____________________
Nameof the student
Signature of the Student
Enrolment No :
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Appendix 6
Format of Synopsis
1. Title of the Project
2. Objectives of the study
3. Rationale for the study
4. Statement of the Problem
5. Detailed Methodology to be used for carrying out the study
6. The expected contribution from the study (to perform any laboratory experiments)
7. List of activities to be carried out to complete the project (with the help of a bar chart
showing the time schedule)
8. Places/labs/equipment and tools required and planning of arrangements
9. Problems envisaged in carrying out the project, if any.
10. Brief description of project in 100 words
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PROFORMA FOR PROJECT PROPOSAL (Appendix 7)
PROJECT PROPOSAL FORMAT
Name of the Organisation
Programme
Project title:
Names of Project Proponent groups
Area of the project
Project location:
Proposed starting date: Project duration:
Target date of completion
Sponsorors Self / Institute/Government / Industry/ Others
PROJECT DESCRIPTION BACKGROUND OF THE PROJECT/
SITUATION ANALYSIS
1. What prompted the project?
2. Is there an existing concern or potential problem
that you want to address?
Need and Justification of the project
OBJECTIVES OF THE PROJECT
OBJECTIVES STRATEGIES
What does the project hope to achieve? What are the strategies that must be done to
meet the objectives?
METHODOLOGY
Expected results of the project
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DESIRED IMPACT AND OUTCOME OF
THE PROJECT
I. What are the long term effects of the project?
(Economic, social, cultural, institutional,
environmental, technological, etc.)
II. What are the specific measures to sustain the
project?
III. What are the linkages with other initiatives or
reforms in the sector and other development or
governance concerns?
Project implementation Plan (Follow up Plan) (Project work Plan)
**Note: Include Gantt chart if possible
PHASES OF
THE
PROJECT
(DATE)
ACTIVITIES OUTPUT /
TARGET
Project
PERSON
IN
CHARGE
RESOURCES
NEEDED
COST
Project Beneficiaries : Number of Beneficiaries from your project:
Location of Beneficiaries:
Budget Requirement Prepared Y/N Project budget:
RISK MANAGEMENT PLAN
I. What are the risks and factors that may hamper
or hinder the successful implementation of
project activities and achievement of project
outputs?
II. What are the measures that would mitigate the
adverse effects resulting from such risks?
PROJECT Coordinators Priority
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Institution Staff /
Industry person name
Organisation name Designation Contact Details
DETAILED BUDGET REQUIREMENT
Budget Line Item Description Amount
OTHER RELEVANT INFORMATION
May include any other information that will support the request for funding, such as:
1. Brief enumeration of other stakeholders who pledged support to the project
2. Other projects that are lined-up to complement the current initiative.
ATTACHMENTS
1. Profile/brochure of the organization
2. Endorsement and recommendation letters
3. Other documents to support the request
Approved Not approved
(a) Name and designation of the Programme In charge
(b) Name and designation of other members (s) involved
Signature of the Programme In charge Signature of the Head/Director/Chairperson Date: Stamp
Directorate Of Technical Education MOM
STYLISTIC AND GRAMMAR ADVICE
Apostrophes
One of the most common mistakes in student writing is incorrect use of the apostrophe (‘), as
in PC’s to mean a number of PCs. It is used in English to form contractions such as didn’t
(did not), can’t (cannot) and it’s (it is). These uses should be avoided in academic writing and
the words written out in full. The apostrophe is also used to denote possessive case, as in the
dog’s bone or the student’s assignment. The rule here is that of the intended noun is singular
(one dog) the apostrophe is placed before the s. The examples above refer to a single dog and
a single student respectively. If the intended noun is plural and regularly formed, the
apostrophe is placed before the s as in dogs’ (of the dogs). However if the noun has an
irregular plural, e.g. child – children, the apostrophe is placed before the s as in children’s.
Acronyms
Computing/engineering are fields in which acronyms are heavily used to avoid repetition of
long technical terms, e.g. RAM, LAN, VDU. Terms like VDU are now so commonly used by
the population at large that it is rapidly becoming admissible to use them without explanation.
However, most acronyms are familiar only to specialists within sub-fields of
computing/engineering. When using an acronym for the first time, always precede it with the
expanded version.
Colloquialisms
These are chatty, idiomatic or slang expressions that are appropriate in informal conversion
but have no place in your report. For example;
Once Pat pulled his finger out, the team started to come together better and eventually we
managed to hand something in that is pretty reasonable considering we didn’t know each
other much before this report.
A related point is that in academic and technical writing the use of the first person
‘I’ is avoided as much as possible. In similar way, avoid referring to the reader as ‘you’.
Grammar
Do be careful to write in full sentences and to proof read the document to ensure not only that
the text is grammatically sound, but also that it means exactly what was intended.
Jargon
Try to strike a good balance between use of jargon and appropriate use of technical terms.
There is no merit in using so much obscure terminology that the document is virtually
unreadable, but on the other hand, failure to use key words properly can lead to unnecessary
wordiness and tends to give an unprofessional impression. It is important to be consistent in
the use of terms, to define them if necessary and to use the same term for the same concept
throughout. Spelling There should be no excuse for spelling mistakes in a word processed document.
Spelling errors create a bad impression. Always use a spell checker, they are invaluable for
picking up typographical errors as well as genuine spelling mistakes. Note, however, that
spelling checkers cannot detect cases where the wrong word happens to be a real word e.g.
from – form. So a careful proof read is necessary.
Directorate Of Technical Education MOM