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LECTURE PLAN

Institute/Department UNIVERSITY INSTITUTE Program Bachelor of Engineering-

OF ENGINEERING (UIE) Computer Science and Business
System(CS211)
Master Subject Coordinator Pragatie Ahluwalia Master Subject Coordinator E- E13244
Name: Code:
Course Name Financial and Cost Course Code 20CSJ-392
Accounting

Lecture Tutorial Practical Self Study Credit Subject Type

2 0 0 0 2.0 T

Course Type Course Category Mode of Assessment Mode of Delivery

Program Elective Graded (GR) Theory Examination (ET) Theory (TH)

Mission of the M1: To provide relevant, rigorous and contemporary curriculum and aligned assessment system to ensure effective learning
Department outcomes for engineering technologies.
M2: To provide platform for industry engagement aimed at providing hands-on training on advanced technological and business
skills to our students.
M3: To provide opportunities for collaborative, interdisciplinary and cutting-edge research aimed at developing solutions to real life
problems
M4: To imbibe quest for innovation, continuous learning and zeal to pursue excellence through hard work and problem-solving
approach
M5: To foster skills of leadership, management, communication, team spirit and strong professional ethics in all academic and
societal endeavours of our students

Vision of the To be recognized as a center of excellence for Computer Science & Engineering education and research, through effective
Department teaching practices, hands-on training on cutting edge computing technologies and excellence in innovation, for creating globally
aware competent professionals with strong work ethics whom would be proficient in implementing modern technology solutions
and shall have entrepreneurial zeal to solve problems of organizations and society at large.

Program Educational Objectives(PEOs)

PEO1 To be able to explore areas of research, technology application & innovation and make a positive impact in different types of
institutional settings such as corporate entities, government bodies, NGOs, inter-government organizations, & start-ups.
PEO2 To be able to design, and implement technology and computing solutions to the organizational problems, effectively deploy
knowledge of engineering principles, demonstrate critical thinking skills&make the intellectual connections between quantitative
and qualitative tools, theories and context to solve the organizational problems
PEO3 To be able to work with, lead & engage big and small teams comprising diverse people in terms of gender, nationality, region,
language, culture & beliefs. To understand stated and unstated differences of views, beliefs & customs in diverse & inter
disciplinary team settings
PEO4 To be able to continuously learn and update one’s knowledge, engage in lifelong learning habits and acquire latest knowledge to
perform in current work settings
PEO5 To continuously strive for justice, ethics, equality, honesty, and integrity both in personal and professional pursuits. Able to
understand and conduct in a way that is responsible and respectful.

Program Specific OutComes(PSOs)

PSO1 The graduating student will be able to apply computing and engineering principles to develop software solutions and innovative
and interactive applications
PSO2 The graduating student will be able to understand and learn with the contemporary trends in industrial settings and there by
innovate novel solutions to existing problems
PSO3 The graduating student will be able to design, implement and integrate engineering solutions with an understanding of
professional, legal, managerial and financial issues.
PSO4 The graduating student will be able to develop effective business solutions by adapting emerging technologies/ tools for real time
applications in Industry

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Program OutComes(POs)
PO1 Engineering Knowledge: Apply knowledge of mathematics, science, engineering fundamentals and an engineering specialization
to the solution of complex engineering problems.
PO2 Problem Analysis: Identify, formulate, research literature and analyze complex engineering problems reaching substantiated
conclusions using first principles of mathematics, natural sciences and engineering sciences.
PO3 Design/ Development of Solutions: Design solutions for complex engineering problems and design system components or
processes that meet specified needs with appropriate consideration for public health and safety, cultural, societal and
environmental considerations
PO4 Conduct investigations of complex problems using research-based knowledge and research methods including design of
experiments, analysis and interpretation of data and synthesis of information to provide valid conclusions.
PO5 Modern Tool Usage: Create, select and apply appropriate techniques, resources and modern engineering and IT tools including
prediction and modeling to complex engineering activities with an understanding of the limitations.
PO6 The Engineer and Society: Apply reasoning informed by contextual knowledge to assess societal, health, safety, legal and cultural
issues and the consequent responsibilities relevant to professional engineering practice.
PO7 Environment and Sustainability: Understand the impact of professional engineering solutions in societal and environmental
contexts and demonstrate knowledge of and need for sustainable development.
PO8 Ethics: Apply ethical principles and commit to professional ethics and responsibilities and norms of engineering practice.

PO9 Individual and Team Work: Function effectively as an individual, and as a member or leader in diverse teams and in multi-
disciplinary settings.
PO10 Communication: Communicate effectively on complex engineering activities with the engineering community and with society at
large, such as being able to comprehend and write effective reports and design documentation, make effective presentations and
give and receive clear instructions.
PO11 Project Management and Finance: Demonstrate knowledge and understanding of engineering and management principles and
apply these to one's own work, as a member and leader in a team, to manage projects and in multidisciplinary environments
PO12 Life-long Learning: Recognize the need for and have the preparation and ability to Engage in independent and life- long learning in
the broadest context of technological Change.

Text Books
Sr No Title of the Book Author Name Volume/Edition Publish Hours Years
1 -Introduction to Financial , Charles T Horngren 7th Pearson 1990
Accounting
2 Accounting: Texts and Cases Robert N Anthony, David 7th McGraw-Hill 1980
Hawkins

Reference Books
Sr No Title of the Book Author Name Volume/Edition Publish Hours Years
1 Accounting: Texts and Case Robert N Anthon 7th McGraw-Hill 1980

2 Introduction to Financial Charles T Horngren, John A 1st Edition Cambridge 2014

Accounting, Elliot- Pearson University Press

Course OutCome
SrNo OutCome
CO1 To understand the basics of accounting and Financial concepts
CO2 To be able to understand and demystify financial statements
CO3 To Enable students to analysing the company performance using ratio analysis
CO4 To read and understand company accounts
CO5 To evaluate the various companies using accounting concepts

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LECTURE PLAN

Lecture Plan Preview-Theory

Mapped with
Pedagogical
Unit No LectureNo ChapterName Topic Text/ Reference Books CO Numer
Tool**
(s)
1 1 Accounting Introduction to Accounting concepts ,T--Introduction to Financial Acc,R- PPT CO1
Concpts & Accounting: Texts and Case
Basics
1 2 Accounting Machine Accounting Techniques & ,T--Introduction to Financial Acc,R- PPT CO1
Concpts & Convention Accounting: Texts and Case
Basics
1 3 Accounting Understanding Financial Statements ,T--Introduction to Financial Acc,R- PPT CO1
Concpts & Accounting: Texts and Case
Basics
1 4 Accounting Interpreting Financial Statements ,T-Accounting: Texts and Cases,R- PPT,Video CO1
Concpts & Introduction to Financial Acco Lecture
Basics
1 5 Accounting Case study on Financial Statements ,T-Accounting: Texts and Cases,R- Activity,Case CO2
Concpts & Introduction to Financial Acco Study
Basics
1 6 Bookkeeping- Introduction to Bookkeeeping ,T--Introduction to Financial Acc,R- PPT,Video CO1
101 Accounting: Texts and Case Lecture
1 7 Bookkeeping- Basics of Bookkeeping ,T--Introduction to Financial Acc,R- PPT,Video CO2
101 Accounting: Texts and Case Lecture
1 8 Bookkeeping- Record Manintainence ,T--Introduction to Financial Acc,R- PPT,Video CO2
101 Introduction to Financial Acco Lecture
1 9 Bookkeeping- Fundamental principles & Double Entry ,T--Introduction to Financial Acc,R- Activity,PPT CO2
101 Accounting: Texts and Case
1 10 Bookkeeping- Cash Book and Subsidiary Books ,T--Introduction to Financial Acc,R- Activity,PPT CO1
101 Accounting: Texts and Case
2 11 Financial Form and Contents of Financial ,T-Accounting: Texts and Cases,R- Activity,PPT, CO2
Statements Statements Accounting: Texts and Case Simulation,V
ideo Lecture
2 12 Financial Analyzing and Interpreting Financial ,T-Accounting: Texts and Cases,R- Activity,PPT, CO2
Statements Statements Introduction to Financial Acco Reports
2 13 Financial Analyzing and Interpreting Financial ,T-Accounting: Texts and Cases,R- Activity,PPT, CO2
Statements Statements Introduction to Financial Acco Reports
2 14 Financial Accounting Standards. ,T-Accounting: Texts and Cases,R- Video CO2
Statements Introduction to Financial Acco Lecture
2 15 Financial Accounting Standards. ,T-Accounting: Texts and Cases,R- Infographics, CO2
Statements Introduction to Financial Acco PPT
2 16 Cash Flow and Introduction of Cash Flow and Fund ,T-Accounting: Texts and Cases,R- Reports,Vide CO2
Fund Flow Flow Techniques Introduction to Financial Acco o Lecture
Techniques
2 17 Cash Flow and , How to prepare Cash Flow and Fund ,T-Accounting: Texts and Cases,R- PPT,Video CO2
Fund Flow Flow Techniques Introduction to Financial Acco Lecture
Techniques
2 18 Registration Government policies ,T-Accounting: Texts and Cases,R- Activity,Case CO2
process Accounting: Texts and Case Study,PPT
2 19 Registration Government policies and prospects ,T-Accounting: Texts and Cases,R- Activity,PPT CO2
process Introduction to Financial Acco
2 20 Registration Government policies ,T-Accounting: Texts and Cases,R- PPT CO2
process Introduction to Financial Acco
3 21 Costing Elements of Cost, Cost Behavior ,T-Accounting: Texts and Cases,R- Activity,PPT CO3
Systems Introduction to Financial Acco
3 22 Costing Cost Allocation, OH Allocation ,T-Accounting: Texts and Cases,R- PPT CO3
Systems Unit Costing Introduction to Financial Acco

3 23 Costing Process Costing, Job Costing ,T-Accounting: Texts and Cases,R- PPT CO3
Systems Introduction to Financial Acco
3 24 Costing Absorption Costing, Marginal Costing, ,T-Accounting: Texts and Cases,R- PPT CO3
Systems Cost Volume Profit Analysis Introduction to Financial Acco

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3 25 Costing Budgets ,T-Accounting: Texts and Cases,R- PPT CO3

Systems Introduction to Financial Acco
3 26 Costing ABC Analysis ,T-Accounting: Texts and Cases,R- PPT CO3
Systems Introduction to Financial Acco
3 27 Company Audit Reports and Statutory ,T-Accounting: Texts and Cases,R- PPT CO3
Accounts and Requirements Introduction to Financial Acco
Annual
Reports:
3 28 Company Directors Report ,T-Accounting: Texts and Cases,R- PPT CO3
Accounts and Introduction to Financial Acco
Annual
Reports:
3 29 Company Notes to Accounts ,T-Accounting: Texts and Cases,R- PPT CO3
Accounts and Introduction to Financial Acco
Annual
Reports:
3 30 Company Pitfalls ,T-Accounting: Texts and Cases,R- PPT CO3
Accounts and Introduction to Financial Acco
Annual
Reports:

Sr No Assessment Name Exam Name Max Marks

CO vs PO/PSO PSO3 PSO4 PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12 PSO1

CO1 1 1 2 2 3 1 1 2 2 1 2 2 3 3 1

CO2 1 1 2 2 1 1 1 1 1 1 3 3 1 1 2

CO3 2 1 1 1 1 1 1 2 1 1 3 2 1 1 2

CO4 3 1 1 3 1 2 2 2 1 2 3 2 2 1 2

CO5 2 1 1 3 1 1 2 1 1 3 3 2 3 1 2

Target 1.8 1 1.4 2.2 1.4 1.2 1.4 1.6 1.2 1.6 2.8 2.2 2 1.4 1.8

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PSO2

1.6

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