A PROPOSAL FOR FOUNDATION COURSE IN ACCOUNTANCY FOR F. Y. B.COM, B.A. STUDENTS

1. PURPOSE OF THE COURSE

There are many newly admitted students in F.Y.B.Com./ B. A. whose understanding of the basic principles of the subject of Accountancy is very weak. These students need special coaching in the subject of Accountancy. Therefore, there we are planning to start a need-based course in the subject of Accountancy especially suited for such students.


2. OBJECTIVES OF THE COURSE:

This course is specially designed to introduce the basic principles of the subject of Accountancy to the “Non Commerce Students” who take admission in F.Y.B.Com. /B. A. course in our College. With this intention following are the objectives:

  1. To explain fundamental accounting concepts, the elements of financial statements, and basic accounting vocabulary.
  2. The concepts discussed will develop a sound foundation for further study in subsequent business and accounting courses.
  3. Upon completion of the course, students should have a solid foundation in the theory of financial accounting and should be able to solve problems utilizing accounting principles and techniques.

3. UTILITY OF THE COURSE:

This course will present the concepts and application of beginning accounting principles. This course is also suitable for the students having science background and to the foreign students also.


4. SYLLABUS:

Sr. No. Course Contents No. of Lectures
1 Objects, importance and utility of book-keeping 1
2 Principles of Accounting and Book keeping Classification of Accounts 1
3 Journal, Ledger, Trial Balance 5
4 Subsidiary Books (Purchase, Sales and Cash Book) 5
5 Final Accounts for Proprietary organization 5
6 Depreciation 1
7 Bills of Exchange 1
8 Partnership - An Introduction 1
  TOTAL NUMBER OF LECTURES
(Each lecture will be of one and half hours duration.)
20

5. DURATION OF THE COURSE:

The course teaching shall commence on the 18th July and will conclude on 14th August.


6. THE FACULTY

An external teaching faculty will be appointed to teach the said course.


7. TIMINGS

The course teaching is scheduled between 12.00 noon and 1.30 p.m. on all days except on Saturdays and Sundays.


8. VENUE:

These lectures will be held in our college building in Class Room no. 401.


9. FEES:

The tuition fees of the course are Rs.2, 000 per student.


10. EXAMINATION:

On the completion of the course, an examination shall be conducted. Questions shall be framed on the basis of course contents. There will be 20 marks questions on theory part and 80 marks questions on practical problems.


11. PERCENTAGE OF PASSING:

The students are supposed to secure minimum 50 marks for passing of this course. The students who shall score less than 50 marks in the examination will not be awarded the certificate. The grade secured shall appear on the certificate.


12. AWARD OF CERTIFICATE:

The successful students will be awarded Certificate of Participation at the end of the course.

Marks secured Grade
50% C
51% to 60% B
61% to 69% A
70% and above O

13. ATTENDANCE:


Out of the total number of lectures conducted, the student must attend at least 90% of the lectures. If the attendance of any student is below 90%, the concerned student shall not be awarded the certificate.


14. MISBEHAVIOUR:

The students are expected to behave themselves properly during the period of completion of the course. Any incidence of misbehavior shall be punishable as per the norms decided by the Principal.


15. HOME ASSIGNMENTS:

It is in the in the interest of the students that they complete the home assignments given to them by the concern teachers from time to time.