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Commerce II

The document outlines the annual academic plan for Commerce students in their second year from June 2022 to March 2023. It includes the topics to be covered each month in Commerce and Accountancy, along with the unit tests, assignments, and exams scheduled. Key topics include financial markets, stock exchanges, depreciation methods, accounting from incomplete records, business services, insurance, consignment accounts, entrepreneurship, internal and international trade, partnership accounts, principles of management, and computerized accounting systems. The schedule aims to complete the syllabus before the pre-final exams in February and final public exams in March.

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Anu Banty
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93 views4 pages

Commerce II

The document outlines the annual academic plan for Commerce students in their second year from June 2022 to March 2023. It includes the topics to be covered each month in Commerce and Accountancy, along with the unit tests, assignments, and exams scheduled. Key topics include financial markets, stock exchanges, depreciation methods, accounting from incomplete records, business services, insurance, consignment accounts, entrepreneurship, internal and international trade, partnership accounts, principles of management, and computerized accounting systems. The schedule aims to complete the syllabus before the pre-final exams in February and final public exams in March.

Uploaded by

Anu Banty
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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ANNUAL ACADEMIC PLAN 2022-23

COMMERCE II YEAR
Month and No. Topics to be covered, Unit Tests, Periods
of Working Exams/ Assignments allotted for
Days each topic

Commerce UNIT I: Financial Markets : 08


JUNE Meaningand Concept -Classification of
14 Financial Markets - Distinction between Money
Market - Capital Market – Primary Market -
Secondary Market -Money Market
Instruments.
Stock Exchange: Meaning- Significance-
Listing ofSecurities- Functions - Stock Market
Players – Bulls,Bears, Stags, Lame ducks,
Jobbers & Brokers - Concept of BSE & NSE.
Accountancy Unit I: Depreciation:Meaning-
Significance - Causes of Depreciation- 06
Methods of Depreciation- Problems on
Straight Line Method and Reducing Balance
Method –Illustrations and Exercises.
ASSIGNMENT TEST – I
Accountancy Unit I:Accounting from
JULY Incomplete Records: Meaning- Uses-
24 Limitations-Ascertainment of Profit/Loss 13
by Statement of Affairs Method –
Illustrations andExercises.
Commerce UNIT II:Business Services:
Nature-Meaning-Characteristics - Differences
between Services and Goods - Types of
Business Services – Banking - Insurance -
Transportation and Warehousing. 11
Banks: Meaning and Definition-Functions of
Banks-Classification of Banks- E-Banking – ATM
- Anywhere Banking - Internet Banking.

ASSIGNMENT TEST –II

Commerce Unit-II: Insurance: Insurance:


AUGUST Meaning – Definition- Features- Principles-
22 Functions 12
- Types of Insurance ; Transport: Meaning -
Definition
-Transport and Transportation – Functions -
Mode of Transport; Warehousing: Meaning –
Features - Kinds of Warehousing – IRDA.
Accountancy Unit II: Consignment
Accounts: Meaning and significance of
Consignment –Differences between 09
Consignment and Sale -Terminology
used in Consignment Accounts –
Valuation of unsold stock – Loss of Stock.

ASSIGNMENT TEST – III 01


Unit Test – I
Accountancy Unit-II: Consignment 10
SEPTEMBER Accounts: Problems including proforma
25 invoice method –Illustrations and
Exercises.
Commerce
Unit-III: Entrepreneurship and 07
Entrepreneurship Development :
Entrepreneurship: Meaning of
Entrepreneur -
Enterprise and Entrepreneur – Types
Entrepreneurship Development: Meaning-
Process of setting up of a Business - Process
of Entrepreneurship Development - 07
Entrepreneurial Opportunities in Telangana
State.
UNIT TEST – II 01
ASSIGNMENT TEST – IV

Accountancy-Unit-III: Accounting for Not-for-


OCTOBER Profit Organizations: Meaning- 18
19 Characteristics
- Accounting Records- Differences
between Capital and Revenue
Expenditure- Deferred Revenue
expenditure – Differences between receipt
and Income – Differences between
Payment and Expenditure -Accounting
Treatment of Important terms -
Preparation of Receipts and Payments
Account – Preparation of Income and
Expenditure Account – Preparation of
Balance sheet-Final Accounts with
Adjustments – Illustrations and
Exercises.
ASSIGNMENT V
UNIT TEST – III 01
DASERA HOLIDAYS
(FIRST TERM HOLIDAYS)
FROM 02-10-2022 TO 09-10-2022

Commerce Unit-IV:
Internal and International Trade 05
NOVEMBER Internal Trade: Meaning – Features –Types
24 –Manufacturer - Wholesale Trade - Retail Trade -
Types of Retail Trade-Export-Special Economic
Zones.
International Trade: Meaning-Importance – Scope
- Benefits of International Trade –Procedures
andFormalities of Export and Import Trade- Export 05
Processing Zones.
Accountancy-Unit-IV:
Partnership Accounts:
Introduction-Partners Capital Accounts-Fixed and 08
Fluctuating
Capital-Final Accounts -
Admission of a partner

HALF YEARLY EXAMINATIONS 06


FROM 21-11-2022 TO 26-11-2022
Accountancy-Unit-IV:
December Partnership Accounts: Final 24
25 Accounts- Admission and Retirement
of a Partner – Illustrations and
Exercises.
01
UNIT TEST – IV

ASSIGNMENT TEST – VI

Commerce Unit-V:
January Principles and Functions of Management 08
23 Principles of Management:
Meaning
-Management Vs Administration -
Principles ofManagement.
Functions of Management: Planning:
Meaning - Importance – Features;
Organising:Meaning–Steps–Importance; 07
Staffing:Meaning – Importance –
Process; Directing: Meaning – Importance
– Principles;Controlling: Meaning –
Importance – Limitations; POSDCORB.
Unit V: Computerized Accounting
System: 08
Meaning-Features-Advantages-
Limitations- Comparison
between Manual and
Computerised Accounting System- Types
ofAccounting Softwares (Theory Only)
SANKRANTHI HOLIDAYS
(SECOND TERM HOLIDAYS)
FROM 13-01-2023 TO 15-01-2023

Revision of important topics in Commerce 15


FEBRUARY and important problems in Accountancy.
22
PRE FINAL EXAMINATIONS 07
FROM 06-02-2023 TO 13-02-2023
Inter Public Exams - March -2023
March Last working day 31-03-2023 23
23 Summer Vacation From 01-04-2023 to 31-05-2023
Supplementary Examinationsin
last week of May 2023
Prepared by : BODDU SAIDULU, JL in Commerce,
GJC YACHARAM, RANGAREDDY, Dist.

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