Theoretical Framework of Goods and Service Tax

Course Outcomes

Learning and teaching strategies

Assessment Strategies

On completion of this course, the students will be able to:

CO 61: Develop an understanding of conditions for internal reconstruction and accounting in internal reconstruction.

CO 62: Understand the accounting for amalgamation in the case of merger and purchase and liquidation of companies.

CO 63: Prepare Statement of affairs including deficiency /surplus account as well as Liquidator’s statement .Explain and interpret the problems of internal & external reconstruction.

CO 64: Prepare consolidated financial statements for Holding companies.

CO 65: Able to calculate value additions and human resource for its proper accounting.

CO 66: Able to understand and perform Government accounting, social accounting and environmental accounting.

Interactive Lectures, Discussion, Tutorials, assignments.

Class test,

Semester end examinations,

Quiz,

Solving problems in tutorials, Assignments,  Individual projects