DAY – 1 contd.
Learning Unit - 1
Afternoon Session:
Time &
Subject
Activities/Process Support and Role of
Facilitators
2.30 p.m. to
5.30 p.m.
Learning unit
- I
Basics of
Commercial
Accounting
and Balance
Sheet
Commencement of LU- 1
Brief presentation on the objectives of
LU-1: Basics of Commercial Accounting
and Balance Sheet.
‘Story telling’ on starting of business
with details of (i) own capital (ii) loan and
transactions related to ‘personal
accounts’, ‘asset accounts’, ‘ Nominal
accounts’, ‘trading and profit and loss
account and balance sheet’ summing up
of the first day proceedings.
Faculty to use the
'Instructions to Faculty' in
L.U -1 as guide for the
initial presentation
Faculty should demonstrate
transactions under each
sub-unit with examples.