ACCOUNTANCY
| Semester/Academic Year | Course | Unit | Topic | Faculty |
| I | CC 103 Accountancy 1 | One | Consignment | Mr. A. D. Shah |
| Two | Branch Accounts | Ms. C. S. Darji | ||
| Three | Insurance Claims | Mr. A. D. Shah | ||
| Four | Accounts from Incomplete Records | Mr. A. D. Shah | ||
| I | CE 101 A Financial Accounting-1 | One | (A): Piecemeal Distribution of Cash | Ms. C. S. Darji |
| (B): Profit Prior to Incorporation | Mr. N. H. Shah | |||
| Two | (A) Issue and Forfeiture of Shares (Pro-rata), Concepts of Potential Equity Shares, Sweat Equity Shares (B) Book Building Process, Bid and Buy-Back |
Mr. N. H. Shah | ||
| Three | Redemption of Redeemable Preference Shares | Mr. N. H. Shah | ||
| Four | Company Final Accounts (only Vertical Presentation, Calculation of Managerial Remuneration is expected) | Ms. C. S. Darji | ||
| III | CE 201 (A) Cost Accounting-1 | One | Introduction to Cost Accounting | Mr. N. H. Shah |
| Two | Materials | Mr. N. H. Shah | ||
| Three | Labour | Ms. C. S. Darji | ||
| Four | (A)Overheads including Activity-based Costing (B)Conceptual Understanding of Activity-based Costing |
Ms. C. S. Darji | ||
| III | CE 202 (A) Corporate Accounting | One | Valuation of Goodwill (A) & (B) | Mr. A. D. Shah |
| Valuation of Goodwill (C) & (D) | Mr. N. H. Shah | |||
| Two | Valuation of Shares: A & B | Mr. A. D. Shah | ||
| Valuation of Shares: C & D | Mr. N. H. Shah | |||
| Three | Bank Accounts | Mr. M. M. Gandhi | ||
| Four | Liquidation of Company | Mr. M. M. Gandhi | ||
| III | Taxation | One | (i)Objectives of Income-Taxation (ii)Definitions as per Income Tax Act (iii)Income Tax Authorities |
Mr. M. M. Gandhi |
| Two | (i)Basis of Charge of Income Tax (ii)Individual Assesses’ Income exempt from Income Tax (iii)Procedure of Assessment of Income |
Mr. M. M. Gandhi | ||
| Three | Salary Income | Mr. M. M. Gandhi | ||
| Four | Income from House Property | Mr. M. M. Gandhi | ||
| T.Y.B.COM | Advanced Accounting and Auditing-IV | One | Process Costing: I & II | Mr. A. D. Shah |
| Two | Standard Costing: I & II | Mr. A. D. Shah | ||
| Three | Marginal Costing | Mr. A. D. Shah | ||
| Four | Leverages | Mr. A. D. Shah | ||
| Five | Cash Budget | Mr. N. H. Shah | ||
| Six | Flexible Budget | Mr. N. H. Shah | ||
| Seven | Sales and Other Budgets | Mr. N. H. Shah | ||
| Eight | Capital Budget | Mr. N. H. Shah | ||
| T.Y.B.COM | Advanced Accounting and Auditing-V | One | Accounting Ratios and their Analysis | Mr. M. M. Gandhi |
| Two | Cash-flow Statement (AS:3) | Mr. M. M. Gandhi | ||
| Three | Merger and Acquisition (AS:14) | Mr. M. M. Gandhi | ||
| Four | Auditing |
