(1) Meaning & Features of the Joint stock company by relating to their previous knowledge. Understanding of the features through inductive method. (2) Concept of 'share' in the formation of a Company. (3) Difference between companies private & public. (4) Factor effecting the choice of forms (ownership) of business organization...
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According to modern approach, all the business transaction can be classified as assets, liabilities, revenue, expenses and capital, and rules of debit and credit are based on these five categories.
(1) Question and answer session. (To recall what were taught in the previous class.) (2) Explanatory method (Rules of debit and credit according to modern approach i.e. on the basis on Assets, Liabilities, Capital, Revenue and Expenses) (3) Simple to complex method. (4) Recapitulation...
Download Lesson Plan: Topic Modern approach American approach
Learning Objectives: Students will be able to understand the meaning of vouchers.
(1) Students will be able to know the different types of voucher. (2)Students will be able to know the meaning of supporting voucher. (3)Students will be able to define Accounting voucher. (4)Students will be able to know the kinds of supporting voucher.(5) Students will be able to know the different accounting voucher...
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General Objectives: The Pupils
(1) Recall the steps in the process of staffing. (2) Understands all these steps in the process of staffing.(3)Applies the knowledge in the form of examples. (4)Identifies recruitment and sources of recruitment.
Specific Objectives: The Pupils
(1)Recognize recruitment as an aspect of staffing. (2) Understand source of recruitment internal and external sources. (3)Applies the knowledge in the form of examples. (4) Identifies external sources of recruitment...
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(1) Calculation of sacrificing Ratio
(a) Meaning of sacrificing Ratio: Ratio in which old partners sacrifice their share of profit in favour of the new partner. (b) Purpose: The amount of goodwill, brought in cash by new partner must be shared in sacrificing ratio; therefore calculation of sacrificing ratio is must.
(i)Sacrificing Ratio: Old Ratio-New Ratio
(c) Difference between Sacrificing Ratio & New Profit sharing ratio...
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