1 / 17
Télécharger la présentation

Importance of Commerce Education and Introduction to the Accountancy Syllabus

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Learning and Teaching “One learns by teaching; one cannot teach except by constantly learning”. Eble, 1988 _______________________ Session – 1 Introduction __________________________ By Dr. L. Cesis Dastan, M.Com, MBA, ACMA, ACS, Ph.D., Associate Professor of Commerce, Presidency College, Chennai – 600 005

  2. Coverage 1. Importance of Commerce education (Accountancy subject) 2. Introduction about the syllabus 3. Corrigenda

  3. 1. Importance of Commerce education (Accountancy subject)

  4. Reasons for choosing Commerce course - a survey (200 samples) 20182019 Number of samples 200 323 % % Got this course only : 9 4 Do not like Science / Mathematics : 12 21 Easy to learn : 8 22 Lesser fees : 5 0 Suggested by parents, friends & relatives: 26 11 For Job (Bank, Accountant, etc) : 20 26 To pursue professional courses : 20 16

  5. Scope of Accountancy Educational opportunities Professional course opportunities Employment opportunities Scope abroad

  6. Professional courses Average amount of expenditure Campus placement Average initial remuneration: CMA: ` 25,000 per month CA / CS : ` 30,000 per month

  7. +1 students appeared for examination in March 2018 & 2019 +1 Groupwise appeared count 20182019 Total number appeared : 8,47,648 8,06,799 Accountancy :2,77,612 3,01,729 Students appeared for Accountancy : 32.75% 37.40% (Around 1/3)

  8. Comparative statement

  9. 2. Introduction about the syllabus

  10. Objectives of New syllabus Conceptual clarity – higher studies (B. Com. …) Feeder course CA Foundation CMA CS (Covers around 64% of the syllabus of CA Foundation) Employability

  11. Old syllabus Vs. New syllabus Comparison of old syllabus and new syllabus % increase (around 14) Changes in XII – Standard syllabus

  12. CHANGES INTRODUCED IN THE SYLLABUS

  13. Features of XII Standard Accountancy book • Only 1 volume • 368 Pages (Both English and Tamil are similar) • Student friendly – Tutorial note, Do you know, Ex: R&P ahead of items peculiar to NPO • One illustration – one exercise • No fractions • Only one answer for a problem; only 1 formula for >1 • Theory – Refined, appropriate and relevant • Tamil translation

  14. CORRIGENDA

  15. Suggestions for question setting • Frame the question based on the time 1 mark – 1 minute 2 marks – 2 minutes 3 marks – 5 minutes 5 marks – 10 minutes (Maximum 3 adjustments) • No fractions • No assumptions Give the date for additional capital, drawings and assets purchased • Only one answer for a problem • Specify the method if there is >1

  16. Suggestions for question setting • Questions are to be asked based on the formula given in the text book. Do not ask based on alternative formula. • For items which may be either income or expenditure, specify the nature with the word paid or received. Examples: Rent, interest, discount, commission • Use the technical terms given in the book. Ex: Revenue from operations • If there is only theoretical discussion in the book and not problems worked out, ask only theoretical questions. Example: Memorandum revaluation account, Interest on loan given by partners • Final accounts format as per Companies Act, 2013 not to be asked

  17. Team members

More Related