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Course List

12 Commerce
12 Accountancy

The Accountancy syllabus at the CBSE Class 12 level gives students a firm foundation in basic accounting principles and methodology and also acquaints them with the changes taking place in the presentation and analysis of accounting information, keeping in view the development of accounting standards and use of computers.

Against this background, the course puts emphasis on developing basic understanding about the nature and purpose of the accounting information and its use in the conduct of business operations. This is done to help to develop logical reasoning, careful analysis and considered judgment among students.

Accounting as an information system aids in providing financial information. In class XII, Accounting for Not for Profit Organisations, Partnership Firms and companies are taught as a compulsory part. Students will also be given an opportunity to understand about Computerized Accounting System, as an optional course to Analysis of Financial Statements.

 

CBSE Class 12 Accountancy - Syllabus

 

Allocation of unit-wise marks of CBSE Class 12 Accountancy:

Part A
 

Unit No.

 Unit Name

 Marks

1

 Accounting for Not-for-profit Organisations

10

2

Accounting for Partnership Firms - I

05

3

Accounting for Partnership Firms - II

20

4

Accounting for Share Capital
and Debenture Share Capital

25


Part B

 Unit No.

 Unit Name

 Marks

5

 Analysis of Financial Statements

 12

6

 Cash Flow Statement

 08

7

Project Work in Accounting

20


Part C

 Unit No.

 Unit Name

Marks

 5

 Overview of Computerized Accounting System

 05

 6

 Accounting using Database Management System (DBMS)Concept of DBMS Objects in DBMS

0 8

7

Accounting Applications of Electronic Spreadsheet

07

8

Practical Work in Computerised Accounting

20




 Part A: Accounting for Not-For-Profit Organisations, Partnership Firms and Companies.

Unit 1: Accounting for Not-for-profit Organisations


Meaning and features of not for profit organisations, Meaning and features of fundbased accounting, Receipts and payments Account, Preparation of Income and Expenditure Account and Balance Sheet from Receipt and Payment Account with additional information.

Unit 2: Accounting for Partnership Firms - I

Nature of Partnership firm, Partnership Deed-meaning, importance, Partners' Capital Accounts : Fixed vs Fluctuating Capital, Division of Profit among partners, Profit and Loss Appropriation Account including past adjustments.

Unit 3: Accounting for Partnership Firms - II

Changes in Profit Sharing Ratio among the existing partners-Sacrificing Ratio and Gaining Ratio, Accounting for Revaluation of Assets and Liabilities and distribution of reserves(Accumulated Profits), Goodwill: Nature, Factors affecting and methods of valuation: Average profit, Super profitand Capitalisation methods.Admission of a Partner: Effect of Admission of Partner, Change in Profit Sharing Ratio, Accounting Treatment for Goodwill (as per AS 10), Revaluation of Assets and Liabilities, Adjustment of Capitals.Retirement/Death of a Partner: Change in Profit Sharing ratio, accounting treatment ofGoodwill, Revaluation of Assets and Liabilities, Adjustment of Capitals. Dissolution of a partnership firm. (excluding Garner Vs Murrey and Peace Meal System).

Unit 4: Accounting for Share Capital and Debenture Share Capital

Meaning and Types. Accounting for share capital: Issue and Allotment of Equity and Preference Shares;public subscription of shares : over subscription and under subscription; issue at par, premium and at discount; calls in advance, calls in arrears, issue of shares for consideration other than cash, Meaning of Private placement of shares and employee stock option plan, Forfeiture of shares : accounting treatment, re-issue of forfeited shares.Presentation of Share Capital in company’s Balance Sheet.

Issue of debentures at par and Premium; writing of loss on issue of debentures; Issue ofdebentures as collatoral security; issue of debentures for consideration other than cash, Redemption of debentures; sources : out of profits - debenture redemption reserve; out ofcapital-methods: lump sum payment, draw by lots, purchase in the open market and conversion (excluding cum-interest and ex-interest).
 
Part B: Financial Statement Analysis

Unit 5: Analysis of Financial Statements

 
Financial Statements of a Company: preparation of simple balance sheet of a company in the prescribed form with major headings only, Financial Statement Analysis: meaning, significance, limitations, Tools for Financial Statement Analysis: Comparative Statements, Common Size Statements,Accounting Ratios: meaning and objectives,

types of ratios:
Liquidity Ratios: Current Ratio, Liquid Ratio
Solvency Ratios: Debt to Equity, Total Assets to Debt, Proprietary Ratio
Activity Ratios: Inventory Turnover, Debtors Turnover, Payable Turnover,Working Capital Turnover, Fixed Assets Turnover,
Profitability Ratio: Gross Profit, Operating, Net Profit, Return on Investment, Earning per Share, Dividend per Share, Price Earning Ratio

Unit 6: Cash Flow Statement

Cash Flow Statement: Meaning and objectives, preparation, adjustments related todepreciation, dividend and tax, sale and purchase of non-current assets (as per revisedstandard issued by ICAI)

 
 


12 Commerce
12 Economics

Economics is one of the social sciences, which has great influence on every human being. As economic life and the economy go through changes, the need to ground education becomes essential. While doing so, it is imperative to provide them opportunities to acquire analytical skills to observe and understand the economic realities.

At senior secondary stage, the learners are in a position to understand abstract ideas, exercise the power of thinking and to develop their own perception. It is at this stage, the learners are exposed to the rigour of the discipline of economics in a systematic way.

The economics courses are introduced in such a way that in the initial stage, the learners are introduced to the economic realities that the nation is facing today along with some basic statistical tools to understand these broader economic realities. In the later stage, the learners are introduced to economics as a theory of abstraction.

The economics courses also contain many projects and activities. These will provide opportunities for the learners to explore various economic issues both from their day-to-day life and also from issues, which are broader and invisible in nature. The academic skills that they learn in these courses would help to develop the projects and activities. The syllabus is also expected to provide opportunities to use information and communication technologies to facilitate their learning process.

We, at NNE have tried to bring under one umbrella, all the resources that a student might need for his preparations for the CBSE Class 12 Economics exam, including sample papers and CBSE HOT (Higher Order Thinking) questions provided by the Kendriya Vidyalaya Sangathan.


 

CBSE Economics Syllabus for class 12

 

Unit-wise allocation of marks of CBSE Class 12 Economics:

 Unit No.

 Unit Name

 Marks

 1

  Introduction

 04

 2

 Consumer Equilibrium and Demand

 18

 3

 Producer Behaviour and Supply

 18

 4

 Forms of Market and Price Determination

 10

 5

 National Income and related aggregates

 15

 6

 Money and Banking

 08

 7

 Determination of Income and Employment

 12

 8

 Government Budget and the Economy

 08

 9

 Balance of Payments

 07



Part A : Introductory Microeconomics

Unit 1: Introduction


Meaning of microeconomics and macroeconomics,
What is an economy? Central problems of an economy : what, how and for whom to produce; concepts,
of production possibility frontier and opportunity cost,
(Non-evaluative topics: Some basic tools in the study of economics - equation of a line, slope of a
line, slope of a curve.)

Unit 2: Consumer Equilibrium and Demand

Consumer's equilibrium – meaning of utility, marginal utility, law of diminishing marginal utility, conditions
of consumer's equilibrium using marginal utility analysis.
Indifference curve analysis of consumer's equilibrium-the consumer's budget (budget set and budget
line), preferences of the consumer (indifference curve, indifference map) and conditions of consumer's
equilibrium.
Demand, market demand, determinants of demand, demand schedule, demand curve, movement
along and shifts in the demand curve; price elasticity of demand - factors affecting price elasticity of
demand; measurement of price elasticity of demand – (a) percentage-change method and (b) geometric
method (linear demand curve); relationship between price elasticity of demand and total expenditure.

Unit 3: Producer Behaviour and Supply

Production function: Total Product, Average Product and Marginal Product.
Returns to a Factor.
Cost and Revenue: Short run costs - total cost, total fixed cost, total variable cost; Average fixed cost,
average variable cost and marginal cost-meaning and their relationship.
Revenue - total, average and marginal revenue.
Producer's equilibrium-meaning and its conditions in terms of marginal revenue-marginal cost.
Supply, market supply, determinants of supply, supply schedule, supply curve, movements along and
shifts in supply curve, price elasticity of supply; measurement of price elasticity of supply – (a) percentagechange
method and (b) geometric method.

Unit 4: Forms of Market and Price Determination

Perfect competition - Features; Determination of market equilibrium and effects of shifts in demand
and supply.
Other Market Forms - monopoly, monopolistic competition, oligopoly - their meaning and features.

Unit 5: Simple applications of Tools of demand and supply (not to be examined)

Part B : Introductory Macroeconomics


Unit 6: National Income and related aggregates

Some basic concepts: consumption goods, capital goods, final goods, intermediate goods; stocks and flows; gross investment and depreciation.
Circular flow of income; Methods of calculating National Income – Value Added or Product method, Expenditure method, Income method.
Aggregates related to National Income: Gross National Product (GNP), Net National Product (NNP), Gross and Net Domestic Product (GDP and NDP) - at market price, at factor cost; National Disposable Income (gross and net)
Private Income, Personal Income and Personal Disposable Income; Real and Nominal GDP.
GDP and Welfare

Unit 7: Money and Banking

Money – its meaning and functions.
Supply of money – Currency held by the public and net demand deposits held by commercial banks.
Money creation by the commercial banking system.
Central bank and its functions (example of the Reserve Bank of India).

Unit 8: Determination of Income and Employment

Aggregate demand and its components.
Propensity to consume and propensity to save (average and marginal).
Short–run equilibrium output; investment multiplier and its mechanism.
Meaning of full employment and involuntary unemployment.
Problems of excess demand and deficient demand; measures to correct them - change in government spending, availability of credit.

Unit 9: Government Budget and the Economy

Government budget - meaning, objectives and components.
Classification of receipts - revenue receipts and capital receipts; classification of expenditure - revenue expenditure and capital expenditure.
Measures of government deficit - revenue deficit, fiscal deficit, primary deficit:their meaning.
Fiscal Policy and its role (non evaluative topic)

Unit 10: Balance of Payments

Balance of payments account - meaning and components; balance of payments deficit-meaning.
Foreign exchange rate – meaning of fixed and flexible rates and managed floating.
Determination of exchange rate in a free market.

 


12 Commerce
12 Business Studies

CBSE Class 12 Business Studies

Business is a dynamic process that brings together technology, natural resources and human initiative in a constantly changing global environment. To understand the framework in which a business operates, a detailed study of the organisation and management of business processes and its interaction with the environment is required.

Business Studies at the CBSE Class 12 level develops a good understanding of the principles and practices bearing in business (trade and industry) as well as their relationship with the society.

Information Technology is becoming a part of business operations in more and more organisations.

The course in Business Studies at CBSE Class 12 level will prepare students to analyse, manage, evaluate and respond to changes which affect business. It provides a way of looking at and interacting with the business environment. It recognizes the fact that business influences and is influenced by social, political, legal and economic forces. It allows students to appreciate that business is an integral component of society and develops an understanding of many social and ethical issues.

We, at NNE, have tried to bring under one umbrella, all the resources that a student might need for his preparations for the CBSE Class 12 Business Studies exam, including sample papers, CBSE HOT (Higher Order Thinking) questions provided by the Kendriya Vidyalaya Sangathan, answer sheets of toppers.

 

CBSE Business Studies Syllabus For Class 12


 

Allocation of unit-wise marks for CBSE Class 12 Business Studies

Part A

 Unit No.

 Unit Name

Marks

 1

Nature and significance of Management

 07

 2

Principles of Management

 07

 3

Management and Business Environment

 05

 4

Planning

 07

 5

Organising

 10

 6

Staffing

 08

 7

Directing

 10

 8

Controlling

 06


Part B

 Unit No.

 Unit Name

 Marks

 1

Financial Management

 12

 2

Financial Markets

 08

 3

Marketing Management

 14

 4

Consumer Protection

 06


Part A: Principles and Functions of Management

Unit I: Nature and significance of Management:

  • Management - concept, objectives, importance

  • Management as Science, Art, Profession.

  • Levels of management

  • Management functions - planning, organizing, staffing, directing and controlling,

  • Coordination - characteristics and importance

Unit 2: Principles of Management

  • Principles of Management - concept, nature and significance

  • Fayol’s principles of management

  • Taylor’s Scientific Management - principles and techniques

Unit 3: Management and Business Environment

  • Business Environment - importance

  • Dimensions of Business Environment - Economic, Social, Technological, Political andLegal

  • Economic Environment in India; Impact of Government policy changes on business and industry, with special reference to adoption of the policies of liberalization, privatization and globalisation

Unit 4: Planning

  • Concept, features, importance, limitations

  • Planning process

  • Types of Plans - Objectives, Strategy, Policy, Procedure, Method, Rule, Budget,Programme.

Unit 5: Organising

  • Concept and importance.

  • Steps in the process of organising.

  • Structure of organization - functional and divisional.

  • Formal and informal organization.

  • Delegation: concept, elements and importance.

  • Decentralization: concept and importance.

Unit 6: Staffing

  • Concept and importance of staffing

  • Staffing as a part of Human Resource Management

  • Staffing process

  • Recruitment - meaning and sources

  • Selection - process

  • Training and Development - Concept and importance. Methods of training

Unit 7: Directing

  • Concept and importance

  • Elements of Directing

  • Supervision - concept and role
  • Motivation - concept, Maslow’s hierarchy of needs
  • Financial and non-financial incentives.
  • Leadership - concept ; qualities of a good leader
  • Communication - concept , formal and informal communication; barriers to effective communication.

Unit 8: Controlling

  • Concept and importance

  • Relationship between planning and controlling

  • Steps in the process of control

  • Techniques of controlling : budgetary control

Part B : Business Finance and Marketing

Unit 9: Financial Management

  • Concept, importance, objectives of financial management

  • Financial decisions : factors affecting

  • Financial planning - concept and importance.

  • Capital Structure - concept and factors affecting

  • Fixed and Working Capital - concept and factors affecting its requirements.

Unit 10: Financial Markets

  • Concept of Financial Market: Money Market and its instruments.

  • Capital market and types - primary and secondary market.

  • Stock Exchange - functions, Trading Procedure, NSEl, OCTEI.

  • Securities and Exchange Board of India (SEBI)- Objectives and Functions.

Unit 11: Marketing Management

  • Marketing - concept, functions and role, marketing and selling

  • Marketing management philosophies.

  • Marketing mix - elements

  • Product - nature, classification, branding, labeling and packaging
  • Price - Factors determining fixation of price
  • Physical distribution: Elements; Channels of distribution : types, function, choice of channels
  • Role of Promotion -Elements of promotion mix; Advertising - concept, merits and limitations, objections against advertising. Personal selling - concept, importance;Sales promotion - concept, merits, limitations, methods ; Publicity - concept and importance.

Unit 12: Consumer Protection

  • Importance of consumer protection

  • Consumer rights

  • Consumer responsibilities

  • Ways and means of consumer protection - Consumer awareness and legal redressal with

  • reference to Consumer Protection Act.

  • Role of consumer organizations and NGOs.


 


 


 


12 Commerce
12 Information practice

CBSE Class 12 Informatics Practices

 

Informatics Practices is a course to get acquainted with computer terminologies and operation handling.

The course aims at teaching students the skills in Relational Databases, generating queries, helping students gain a working knowledge of a computer system and its peripherals. The CBSE syllabus for Informatics Practices also aims at developing programming skills in front-end application development in students.

The course is designed so that the students learn how to design, program and develop database driven web applications using GUI Programming.

The aim of the subject is to make a student:

  • Understand the application development process.

  • Gain programming skills in front-end application development

  • Gain skills in Database Creation and querying using ANSI SQL.

  • Design, program and develop database driven web applications using GUI Programming Tool and RDBMS.

  • Understand and appreciate open source and open standard concepts.


 

CBSE Informatics Practices Syllabus For Class 12

 

Unit-wise allocation of marks for CBSE Class 12 Informatics Practices:

 Unit No.

 Unit Name

 Theory Marks

 Practical Marks

 1

 NETWORKING AND OPEN STANDARDS

 10

 02

 2

 PROGRAMMING

 25

 16

 3

RELATIONAL DATABASE MANAGEMENT SYSTEM

 30

 08

 4

IT APPLICATIONS

 05

 04


UNIT 1: NETWORKING AND OPEN STANDARDS

Computer Networking: Networking - a brief overview, Basic concept of domain name, MAC, and IP Address, Identifying computers and users over a network (Domain Name, MAC 'Media Access Control' and IP address), domain name resolution, Network Topologies, Types of network - LAN,MAN, WAN, PAN; Wired Technologies - Co-Axial, Ethernet Cable, Optical Fiber;

Wireless Technologies - Blue Tooth, Infrared, Microwave, Radio Link, Satellite Link; Network Devices - Hub,Switch, Repeater, Gateway - and their functions Network security - denial of service, intrusion problems, snooping

Open Source Concepts:Open Source Software (OSS), common FOSS/FLOSS examples (e.g. Gnu/Linux, Firefox,
Open Office), common open standards (open document format Ogg Vorbis)

Indian Language Computing: character encoding, UNICODE, different types of fonts (open type vs true type, static vs dynamic), Entering Indian Language Text - phonetic and key map based.


UNIT 2: PROGRAMMING

Review of Class XI Programming Fundamentals

Basic concept of Access specifier for classes, Members and methodsasic concept of Inheritance: need, Method Overloading and Overriding, Abstract Class and Interfaces,use of interfaces.

Commonly used libraries: String class and methods: to String(), concat(), length(), to LowerCase(),toUpperCase(), trim(), substring()

Math object: pow(), round()

Accessing MySQL database using ODBC/JDBC to connect with database.Web application development: URL, Web Server, Communicating with the web server, concept of Client and Server Side.

HTML based web pages covering basic tags - HTML, TITLE, BODY, H1..H6, Paragraph (P), LineBreak (BR), Section Separator (HR), FONT, TABLE, LIST (UL, OL), FORM;Creating and accessing static pages using HTML and introduction to XML


UNIT 3: RELATIONAL DATABASE MANAGEMENT SYSTEM

Review of RDBMS from Class XIDatabase Fundamentals Concept of Database Transaction, Committing and revoking a Transaction using COMMIT and REVOKE,Grouping Records: GROUP BY, Group functions - MAX(), MIN(), AVG(), SUM(), COUNT();using COUNT(*), DISTINCT clause with COUNT, Group Functions and Null Values,Displaying Data From Multiple Tables: Cartesian product, Union, concept of Foreign Key, Equi-Join

Creating a Table with PRIMARY KEY and NOT NULL constraints, adding a Constraint, enabling Constraints, Viewing Constraints, Viewing the Columns Associated with Constraints;

ALTER TABLE for deleting a column, ALTER TABLE for modifying data types of a column DROP Table for deleting a table;


UNIT 4: IT APPLICATIONS

Front-end Interface - Introduction; content and features; identifying and using appropriate component(Text Box, Radio Button, CheckBox, List) for data entry, validation and display;

Back-end Database - Introduction and its purpose; exploring the requirement of tables and its essential attributes;

Front-End and Database Connectivity - Introduction, requirement and benefits Demonstration and development of appropriate Front-end interface and Back-end Database for e-Governance, e-Business and e-Learning applications


12 Commerce
12 Maths

The CBSE class 12 syllabus for Mathematics has undergone constant changes, according to the needs of the society. Class 12 is a launch pad from where the students go either for higher academic education in Mathematics or for professional courses like engineering, physical and Bio science, commerce or computer applications. The present revised syllabus has been designed in accordance with National Curriculum Frame work 2005 and as per guidelines given in Focus Group on Teaching of Mathematics 2005 which is to meet the emerging needs of all categories of students. Emphasis has been laid on application of various concepts.

The curriculum is designed to focus on helping students acquire knowledge and critical understanding by means of basic concepts, terms, principles, symbols and mastery of underlying processes and skills, to develop a quantitative and a logical aptitude, acquaint students with different aspects of mathematics used in daily life, to develop an interest in students to study mathemati
cs as a discipline.

 

 

 

 

CBSE Mathematics Syllabus for Class 12

 

Unit-wise allocation of marks of CBSE Class 12 Mathematics:

 Unit No.

 Unit Name

 Marks

 1

 RELATIONS AND FUNCTIONS

 10

 2

 ALGEBRA

 13

 3

 CALCULUS

 44

 4

 VECTORS AND THREE-DIMENSIONAL GEOMETRY

 17

 5

 LINEAR PROGRAMMING

 06

 6

 PROBABILITY

 10



UNIT I. RELATIONS AND FUNCTIONS

Relations and Functions : Types of relations: reflexive, symmetric, transitive and equivalence relations. One to one and onto functions, composite functions, inverse of a function. Binary operations.

Inverse Trigonometric Functions: Definition, range, domain, principal value branches. Graphs of inverse trigonometric
functions. Elementary properties of inverse trigonometric functions.

UNIT-II: ALGEBRA


 1. Matrices:   Concept, notation, order, equality, types of matrices, zero matrix, transpose of a matrix, symmetric and skew symmetric matrices. Addition, multiplication and scalar multiplication of matrices, simple properties of addition, multiplication and scalar multiplication.

Non-commutativity of multiplication of matrices and existence ofnon-zero matrices whose product is the zero matrix (restrict to square matrices of order 2). Concept of elementary row and column operations. Invertible matrices and proof of the uniqueness of inverse, if it exists; (Here all matrices will have real entries).


2. Determinants: Determinant of a square matrix (up to 3 x 3 matrices), properties of determinants, minors, cofactors and applications of determinants in finding the area of a triangle. Adjoint and inverse of a square matrix. Consistency, inconsistency and number of solutions of
system of linear equations by examples, solving system of linear equations in two orthree variables (having unique solution) using inverse of a matrix.

UNIT-III: CALCULUS


1. Continuity and Differentiability: Continuity and differentiability, derivative of composite functions, chain rule, derivatives ofinverse trigonometric functions, derivative of an implicit function. Concept of exponentialand logarithmic functions and their derivative. Logarithmic differentiation. Derivative offunctions expressed in parametric forms. Second order derivatives. Rolle's and Lagrange's Mean Value Theorems (without proof) and their geometric interpretations.

 2. Applications of Derivatives: Applications of derivatives: rate of change, increasing/decreasing functions, tangents& normals, approximation, maxima and minima (first derivative test motivated geometrically and second derivative test given as a provable tool). Simple problems
(that illustrate basic principles and understanding of the subject as well as real-life situations).


 3. Integrals:  Integration as inverse process of differentiation. Integration of a variety of functions bysubstitution, by partial fractions and by parts, only simple integrals of the type to be evaluated.Definite integrals as a limit of a sum, Fundamental Theorem of Calculus (without proof).Basic properties of definite integrals and evaluation of definite integrals.

4. Applications of the Integrals: Applications in finding the area under simple curves, especially lines, areas of circles/parabolas/ellipses (in standard form only), area between the two above said curves (the region should be clearly identifiable).

5. Differential Equations: Definition, order and degree, general and particular solutions of a differential equation. Formation of differential equation whose general solution is given. Solution of differential equations by method of separation of variables, homogeneous differential equations of first order and first degree. Solutions of linear differential equations

UNIT-IV: VECTORS AND THREE-DIMENSIONAL GEOMETRY


1. Vectors: Vectors and scalars, magnitude and direction of a vector. Direction cosines and directionratios of vectors. Types of vectors (equal, unit, zero, parallel and collinear vectors), position vector of a point, negative of a vector, components of a vector, addition of vectors,
multiplication of a vector by a scalar, position vector of a point dividing a line segment in agiven ratio. Scalar (dot) product of vectors, projection of a vector on a line. Vector (cross)product of vectors.


2. Three - dimensional Geometry: Direction cosines and direction ratios of a line joining two points. Cartesian and vector equation of a line, coplanar and skew lines, shortest distance between two lines. Cartesian and vector equation of a plane. Angle between (i) two lines, (ii) two planes. (iii) a line and a plane. Distance of a point from a plane.

UNIT-V: LINEAR PROGRAMMING


1. Linear Programming: Introduction, definition of related terminology such as constraints, objective function,optimization, different types of linear programming (L.P.) problems, mathematical formulationof L.P. problems, graphical method of solution for problems in two variables, feasible andinfeasible regions, feasible and infeasible solutions, optimal feasible solutions (up to three non-trivial constraints).

UNIT-VI: PROBABILITY


1. Probability: Multiplication theorem on probability. Conditional probability, independent events, totalprobability, Baye's theorem, Random variable and its probability distribution, mean and variance of random variable. Repeated independent (Bernoulli) trials and Binomial distribution.

 


10 Class
10 Standard

CBSE /RBSE Class 10


 

Class 10 is considered a crucial stage in the academic life of CBSE /RBSE students. The pressure, the amount of syllabus as well as the impending board exams contribute to students ‘anxiety’.for students in CBSE class 10 experiencing the first set of Board exams.Pragya provides a comprehensive study package.This means, our study module is basically they need to become fully adept in solving,analysing calculating and expressing,notes provided by us are engaging and help students explore new ways to look at wuestions and their solution.

Attributes of our package for CBSE Class 10

  • Sample papers and Board Papers for CBSE class 10

  • Excellent assesssment method including Test Generator and live test series

  • Free NCERT Solutions based on the CBSE syllabus

  • Textbook solutions for RD sharmafor Maths and Science

  • Personalised reports and assessment of preparation

Pragya aims at leaving no sotne unturned in ensuring all round education an preparation for board exams.CBSE class 10 students can practice, revise and learn efficiently and ensure high scors in the process.students on pragya can avail study module prepared by certified express while preparing CBSE class of Maths, Science and English..

SUBJECT

COUSE TIME

OTHER DETAIL

Maths

4 month

Classes conducted daily one hours with the help of RD sharma and NCERT, regullarly test conducted after complete a chapter and then complete course complete course one time revise with five year exam paper solution

Science

4 month

Classes conducted daily one hours with the help of NCERT, regullarly test conducted after complete a chapter and then complete course complete course one time revise with five year exam paper solution

English

4 Month

Classes conducted daily one hours with the help of NCERT, regullarly test conducted after complete a chapter and then complete course complete course one time revise with five year exam paper solution

 

 

 


 


Graduation
B.COM(PASS COURSE)

Three year degree program is designed to provide an insight into the world of commerce. The program develops the managerial skills and focuses on the overall personality development of the students. This course also helps students to crack CPT, IPCC, ICWA, CS, Bank PO Exams and other competitive exams.

It has become an essential qualification for businesses and an important educational landmark. This is because it leads a student to higher education opportunities in the field of Business and commerce. 

ELIGIBILITY

 

Eligibility

 

 

As per the University of Rajasthan norms

 

 

Students of all streams seeking admission to the degree of B.COM, must have secured at least pass marks in aggregate at Senior Secondary Level (10+2) conducted by any recognized by Board of Education in India and Abroad

 

 

Duration

 

 

3 Years

 

 
Compulsory Subjects

Hindi, English, Elementary Computer Application, Environmental Studies.

Elective Subjects:

  1. Accountancy and Business Statistics
  2. Business Administration
  3. Economic Administration and Financial Management

 

 

Class

 

 

 

Papers

B.Com Part I

I

  • Corporate Accounting
  • Statistics

II

  • Business Law
  •  Business Organisation

III

  • Business Economics
  • Banking and Finance

 

Non Commerce Students

  • Book Keeping and Accountancy

B.Com Part II

I

  • Income Tax
  •  Cost Accounting

II

  • Company Law and Secretarial Practice
  • Management

III

  • Economic Environment in India
  • Elements of Financial Management

B.Com Part III

I

  • Theory and Practice of Auditing
  • Management Accounting

II

  • Functional Management
  • Sales Promotion and Sales Management

III

  • Rural Development and Co-Operation
  • Business Budgeting


Graduation
B.COM(HONOURS)

This course is designed to acquaint the students with the general business principles, corporate accounting, income tax, management, business economics etc. The course structure of B.Com is exhaustive and focuses, both on academics as well as practical business strategies. Commerce graduate may pursue post graduate degree programs such as MFC, MBA, MHRM etc. They can also pursue courses such as C.A., C.S., CFA and Cost & Works Accountant (ICWA). 

Compulsory Subjects:

Hindi, English, Elementary Computer Application, Environmental Science.

Elective Subjects:

 A.B.S.T., B.A.D.M., E.A.F.M.

Class

 

 

Papers

B.Com (Hons) Part I

Core Papers

  • Corporate Accounting
  • Statistics
  • Quantitative Methods and their Applications
  • Advance Accounting

Subsidiary papers

  • Business Law
  • Business Economics

Non-Commerce Students

  • Book Keeping and Accountancy

B.Com (Hons) Part II

Core Papers

  • Income Tax
  •  Cost Accounting
  • Management Accounting
  • Taxation Law and Practices

Subsidiary papers

  • Company Law and Secretarial Practice
  • Money and Banking

B.Com(Hons) Part III

Core Papers

  • Auditing
  • Advanced Cost Accounting
  • Business Statistics
  • Tax Planning

Subsidiary papers

  •  Business and Goverment
  • Rural Development and Co-Operation


Graduation
BBA

Department OF BBA

 

The Bachelor of Business Administration (BBA) is a bachelor degree in commerce and business administration. This degree is designed to give a broad knowledge of the functional area of corporate and their interconnection, while also allowing for specialization in a particular area BBA programs thus expose students to variety of “core subject,” and a above allow students to specialize in specific academic area MBA program content the degree also develops the student’s practical managerial skills, communication skills and business decision making capability, many programs thus incorporate training and practical experience in the form of case studies, projects presentation, and interaction with expert from the industries.

The core topic usually comprise Accounting, Business low, Economic, Finance Management, Information systems, Marketing Management, Operation Management of Organizational Behavior, Quantitative Techniques and Strategic Management.

 

BBA (Bachelor of Business Administration)

The course offers a dazzling career for the students in both the public and private sectors of the national and global organizations. The structure of the course is designed in such a way to provide the candidates with the in-depth knowledge and skills that is needed to perform in various roles in the diverse areas such as finance, general business, human resource management, international business, etc.

Eligibility

As per the University of Rajasthan norms

Students of any stream, seeking admission to the degree of BBA, must have secured at least 50% marks in aggregate at Senior Secondary Level (10+2) conducted by any recognized by Board of Education in India and Abroad.

Duration

3 Years


11 Commerce
11 MATHS

Mathematics Class 11 Syllabus

Course Structure

Unit

Topic

Marks

I.

Sets and Functions

29

II.

Algebra

37

III.

Co-ordinate Geometry

13

IV.

Calculus

6

V.

Mathematical Reasoning

3

VI.

Statistics and Probability

12

 

Total 

100

Unit-I: Sets and Functions

1. Sets

Sets and their representations. Empty set. Finite and Infinite sets. Equal sets. Subsets. Subsets of a set of real numbers especially intervals (with notations). Power set. Universal set. Venn diagrams. Union and Intersection of sets. Difference of sets. Complement of a set. Properties of Complement Sets. Practical Problems based on sets.

2. Relations & Functions

Ordered pairs, Cartesian product of sets. Number of elements in the cartesian product of two finite sets. Cartesian product of the sets of real (upto R x R). Definition of relation, pictorial diagrams, domain, co-domain and range of a relation. Function as a special kind of relation from one set to another. Pictorial representation of a function, domain, co-domain and range of a function. Real valued functions, domain and range of these functions: constant, identity, polynomial, rational, modulus, signum, exponential, logarithmic and greatest integer functions, with their graphs. Sum, difference, product and quotients of functions.

3. Trigonometric Functions

Positive and negative angles. Measuring angles in radians and in degrees and conversion of one into other. Definition of trigonometric functions with the help of unit circle. Truth of the sin2x+cos2x=1, for all x. Signs of trigonometric functions. Domain and range of trignometric functions and their graphs. Expressing sin (x±y) and cos (x±y) in terms of sinx, siny, cosx & cosy and their simple application. Deducing identities like the following:

Identities related to sin 2x, cos2x, tan 2x, sin3x, cos3x and tan3x. General solution of trigonometric equations of the type sin y = sin a, cos y = cos a and tan y = tan a.

Unit-II: Algebra

1. Principle of Mathematical Induction

Process of the proof by induction, motivating the application of the method by looking at natural numbers as the least inductive subset of real numbers. The principle of mathematical induction and simple applications.

2. Complex Numbers and Quadratic Equations

Need for complex numbers, especially √1, to be motivated by inability to solve some of the quardratic equations. Algebraic properties of complex numbers. Argand plane and polar representation of complex numbers. Statement of Fundamental Theorem of Algebra, solution of quadratic equations in the complex number system. Square root of a complex number.

3. Linear Inequalities

Linear inequalities. Algebraic solutions of linear inequalities in one variable and their representation on the number line. Graphical solution of linear inequalities in two variables. Graphical solution of system of linear inequalities in two variables.

4. Permutations and Combinations

Fundamental principle of counting. Factorial n. (n!)Permutations and combinations, derivation of formulae and their connections, simple applications.

5. Binomial Theorem

History, statement and proof of the binomial theorem for positive integral indices. Pascal's triangle, General and middle term in binomial expansion, simple applications.

6. Sequence and Series

Sequence and Series. Arithmetic Progression (A.P.). Arithmetic Mean (A.M.) Geometric Progression (G.P.), general term of a G.P., sum of n terms of a G.P., Arithmetic and Geometric series infinite G.P. and its sum, geometric mean (G.M.), relation between A.M. and G.M. Formula for the following special sum:

Unit-III: Coordinate Geometry

1. Straight Lines

Brief recall of two dimensional geometry from earlier classes. Shifting of origin. Slope of a line and angle between two lines. Various forms of equations of a line: parallel to axis, point-slope form, slope-intercept form, two-point form, intercept form and normal form. General equation of a line. Equation of family of lines passing through the point of intersection of two lines. Distance of a point from a line.

2. Conic Sections

Sections of a cone: circles, ellipse, parabola, hyperbola; a point, a straight line and a pair of intersecting lines as a degenerated case of a conic section. Standard equations and simple properties of parabola, ellipse and hyperbola. Standard equation of a circle.

3. Introduction to Three–dimensional Geometry

Coordinate axes and coordinate planes in three dimensions. Coordinates of a point. Distance between two points and section formula.

Unit-IV: Calculus

1. Limits and Derivatives

Derivative introduced as rate of change both as that of distance function and geometrically.

Intutive idea of limit. Limits of polynomials and rational functions, trignometric, exponential and logarithmic functions. Definition of derivative, relate it to slope of tangent of a curve, derivative of sum, difference, product and quotient of functions. The derivative of polynomial and trignometric functions.

Unit-V: Mathematical Reasoning

1. Mathematical Reasoning

Mathematically acceptable statements. Connecting words/ phrases - consolidating the understanding of "if and only if (necessary and sufficient) condition", "implies", "and/or", "implied by", "and", "or", "there exists" and their use through variety of examples related to real life and Mathematics. Validating the statements involving the connecting words difference between contradiction, converse and contrapositive.

Unit-VI: Statistics and Probability

1. Statistics

Measures of dispersion; Range, mean deviation, variance and standard deviation of ungrouped/grouped data. Analysis of frequency distributions with equal means but different variances.

2. Probability

Random experiments; outcomes, sample spaces (set representation). Events; occurrence of events, 'not', 'and' and 'or' events, exhaustive events, mutually exclusive events, Axiomatic (set theoretic) probability, connections with the theories of earlier classes. Probability of an event, probability of 'not', 'and' and 'or' events.


11 Commerce
11 ENGLISH

English Core Class 11 Syllabus

Unit-wise Weightage

Section

Area of Learning

Marks

A

Reading Skills

20

B

Writing Skills and Grammar

30

C

Literature & Long Reading Text

30

D

Assessment of Speaking & Listening Skills

20 

Section A: Reading Comprehension

Very short answer and MCQ types questions:

Two unseen passages (including poems) with a variety of questions including 4 marks for vocabulary such as word formation and inferring meaning. The total range of the 2 passages including a poem or a stanza, will be around 900-1000 words.

  1. 550-600 words in length (for note-making and summarising)

  2. 350-400 words in length (to test comprehension, interpretation and inference)

An unseen poem of about 28-35 lines

The passages could be of any one of the following types:

  • Factual passages, e.g., illustrations, description, reports

  • Discursive passages involving opinion, e.g., argumentative, persuasive

  • Literary passages e.g. extracts from fiction, biography, autobiography, travelogue, etc. In the case of a poem, the text may be shorter than the prescribed word limit.

SECTION B: Writing Skills and Grammar

Writing

  • Short Answer Questions: Based on notice/ poster/ advertisement

  • Long Answer Questions: Letters based on verbal/visual input. It would cover all types of letters.

Letter types may include:

  1. business or official letters (for making enquiries, registering complaints, asking for and giving information, placing orders and sending replies)

  2. letters to the editor (giving suggestions on an issue)

  3. application for a job with a bio-data or resume

  4. letter to the school or college authorities, regarding admissions, school issues, requirements /suitability of courses, etc.

  • Very Long Answer Question: Composition in the form of article, speech, report writing or a narrative

Grammar

Different grammatical structures in meaningful contexts will be tested. Item types will include gap filling, sentence re-ordering, dialogue completion and sentence transformation. The grammar syllabus will include determiners, tenses, clauses, modals and Change of Voice. These grammar areas will be tested using the following short answer type and MCQ type questions

  • Error Correction, editing tasks

  • Re-ordering of Sentences

  • Transformation of sentences

Section C: Literature and Long Reading Texts

Questions to test comprehension at different levels: literal, inferential and evaluative

  1. Hornbill: Textbook published by NCERT

  2. Snapshots: Supplementary Reader published by NCERT

The following lessons have been deleted:

  1. Landscape of the Soul

  2. The Adventure

  3. Silk Road

  4. The Laburnum Top (Poetry)

  5. The Ghat of the only World (Snapshots)

  • Very Short Answer Questions - Based on an extract from poetry to test reference to context comprehension and appreciation.

  • Short Answer Questions - Based on prose, poetry and plays from both the texts.

  • Long Answer Question - Based on prescribed texts to test global comprehension and extrapolation beyond the texts to bring out the key messages and values.

  • Long Answer Questions - Based on theme, plot, incidents or event from the prescribed novels.

  • Long Answer Question - Based on understanding appreciation, analysis and interpretation of the characters.

Note: Values-based questions may be given as long answers in the writing or literature sections.


11 Commerce
11 BUSINESS STUDIES

Business Studies Class 11 Syllabus

Course Structure

Unit

Topic

Marks

Part A

Foundations of Business

 

1.

Nature and Purpose of Business

20

2.

Forms of Business Organisations

3.

Public, Private and Global Enterprises

18  

4.

Business Service

5.

Emerging Modes of Business

12

6.

Social Responsibility and Business Ethics

Part B

Finance and Trade

 

7.

Sources of Business Finance

20 

8.

Small Business

9.

Internal Trade

20  

10.

International Business

11.

Project Work

10 

 

Total 

100 

Unit 1: Nature and Purpose of Business

  • Concept and characteristics of business.

  • Business, profession and employment - Meaning and their distinctive features.

  • Objectives of business - Economic and social, role of profit in business.

  • Classification of business activities: Industry and Commerce.

  • Industry - types: primary, secondary, tertiary - Meaning and sub types.

  • Commerce - trade: types (internal, external, wholesale and retail; and auxiliaries to trade: banking, insurance, transportation, warehousing, communication, and advertising.

  • Business risks - Meaning, nature and causes.

Unit 2: Forms of Business organizations

  • Sole Proprietorship - meaning, features, merits and limitations.

  • Partnership - Features, types, merits and limitations of partnership and partners, registration of a partnership firm, partnership deed. Type of partners.

  • Hindu Undivided Family Business: features.

  • Cooperative Societies- features, types, merits and limitations.

  • Company: private and public company -features, merits and limitations.

  • Formation of a company- four stages, important document (MOA, AOA, relevances of certificate of incorporation and certificate of commencement.

  • Starting a business - Basic factors.

Unit 3: Public, Private and Global Enterprises

  • Private sector and public sector enterprises.

  • Forms of public sector enterprises: features, merits and limitations of departmental undertakings, statutory corporation and Government Company.

  • Changing role of public sector enterprises.

  • Global enterprises, Joint ventures, Public Private Partnership - Features

Unit 4: Business Services

  • Banking: Types of bank accounts- savings, current, recurring, fixed deposit and multiple option deposit account.

  • Banking services with particular reference to issue of bank draft, banker's cheque (pay order), RTGS (Real Time Gross Settlement) NEFT (National Electronic Funds Transfer), bank overdraft, cash credits and e- banking.

  • Insurance: principles, concept of life, health, fire and marine insurance.

  • Postal and telecom services: mail (UPC, registered post, parcel, speed post and courier) and other services.

Unit 5: Emerging Modes of Business

  • E-business - scope and benefits, resources required for successful e-business implementation, online transactions, payment mechanism, security and safety of business transactions.

  • Outsourcing-concept, need and scope of BPO (business process outsourcing) and KPO (knowledge process outsourcing).

  • Smart cards and ATM's meaning and utility

Unit 6: Social Responsibility of Business and Business Ethics

  • Concept of social responsibility

  • Case for social responsibility

  • Responsibility towards owners, investors, consumers, employees, government and community

  • Environment protection and business

Unit 7: Sources of Business Finance

  • Concept of business finance

  • Owner's funds - equity shares, preference share, GDR, ADR, IDR and retained earnings.

  • Borrowed funds: debentures and bonds, loan from financial institution, loans from commercial banks, public deposits, trade credit, ICD (inter corporate deposits).

Unit 8: Small Business

  • Small scale enterprise as defined by MSMED Act 2006 (Micro, Small and Medium Enterprise Development Act).

  • Role of small business in India with special reference to rural areas.

  • Government schemes and agencies for small scale industries: (National Small Industries Corporation) and DIC (District Industrial Center) with special reference to rural, backward and hilly areas.

Unit 9: Internal Trade

  • Services rendered by a wholesaler and a retailer

  • Types of retail - trade - Itinerant and small scale fixed shops

  • Large scale retailers - Departmental stores, chain stores, mail order business

  • Concept of automatic vending machine

  • Chambers of Commerce and Industry: Basic functions

  • Main documents used in internal trade: Performa invoice, invoice, debit note, credit note. LR (Lorry receipt) and RR (Railway Receipt)

  • Terms of Trade: COD (Cash on Delivery), FOB (Free on Board), CIF (Cost, Insurance and Freight), E&OE (Errors and Omissions Excepted)

Unit 10: International Trade

  • Meaning, difference between internal trade and external trade: Meaning and characteristics of international trade.

  • Problems of international trade: Advantages and disadvantages of international trade

  • Export Trade - Meaning, objective and procedure of Export Trade

  • Import Trade - Meaning, objective and procedure: Meaning and functions of import trade; purpose and procedure

  • Documents involved in International Trade; documents involved in export trade, indent, letter of credit, shipping order, shipping bills, mate's receipt, bill of lading, certificate of origin, consular invoice, documentary bill of exchange (DA/DP), specimen, importance

  • World Trade Organization (WTO) meaning and objective


11 Commerce
11 ECONOMICS

Economics Class 11 Syllabus

Course Structure

Units

Title

Marks

Part A

Statistics for Economics 

 

1.

Introduction

13  

2.

Collection, Organisation and Presentation of Data

3.

Statistical Tools and Interpretation

27 

Part B

Part B: Indian Economic Development

 

4.

Development Experience (1947-90) and

13

 

Economic Reforms since 1991

12

5.

Current Challenges facing Indian Economy

15

6.

Development Experience of India - A Comparison with Neighbours (OTBA)

10

Part C

Project Work

10

 

Total

100

OTBA

The question paper will include a Section on Open Text Based Assessment (OTBA) of 10 marks from unit-6 of Part-B. From this unit, no other questions will be asked in the theory examination. The OTBA will be asked only during the annual examination to be held in the March 2016. The open text material on the identified unit will be supplied to students in advance. The OTBA is designed to test the analytical and higher order thinking skills of students.

Part A: Statistics for Economics

In this course, you are expected to acquire skills in collection, organisation and presentation of quantitative and qualitative information pertaining to various simple economic aspects systematically. It also intends to provide some basic statistical tools to analyse, and interpret any economic information and draw appropriate inferences. In this process, you are expected to understand the behaviour of various economic data.

Unit 1: Introduction

What is Economics?

Meaning, scope and importance of statistics in Economics

Unit 2: Collection, Organisation and Presentation of Data

Collection of data - sources of data - primary and secondary; how basic data is collected; methods of collecting data; some important sources of secondary data: Census of India and National Sample Survey Organisation.

Organisation of Data: Meaning and types of variables; Frequency Distribution.

Presentation of Data: Tabular Presentation and Diagrammatic Presentation of Data: (i) Geometric forms (bar diagrams and pie diagrams), (ii) Frequency diagrams (histogram, polygon and ogive) and (iii) Arithmetic line graphs (time series graph).

Unit 3: Statistical Tools and Interpretation

Measures of Central Tendency - mean (simple and weighted), median and mode

Measures of Dispersion - absolute dispersion (range, quartile deviation, mean deviation and standard deviation); relative dispersion (co-efficient of quartile-deviation, co-efficient of mean deviation, co-efficient of variation); Lorenz Curve: Meaning and its application.

Correlation - meaning, scatter diagram; Measures of correlation - Karl Pearson's method (two variables ungrouped data) Spearman's rank correlation.

Introduction to Index Numbers - meaning, types - wholesale price index, consumer price index and index of industrial production, uses of index numbers; Inflation and index numbers.

Part B: Indian Economic Development

Unit 4: Development Experience (1947-90) and Economic Reforms since 1991

A brief introduction of the state of Indian economy on the eve of independence. Common goals of Five Year Plans.

Main features, problems and policies of agriculture (institutional aspects and new agricultural strategy, etc.), industry (industrial licensing, etc.) and foreign trade.

Economic Reforms since 1991:

Need and main features - liberalisation, globalisation and privatisation; An appraisal of LPG policies

Unit 5: Current challenges facing Indian Economy

Poverty - absolute and relative; Main programmes for poverty alleviation: A critical assessment; 

Rural development: Key issues - credit and marketing - role of cooperatives; agricultural diversification; alternative farming - organic farming 

Human Capital Formation: How people become resource; Role of human capital in economic development; Growth of Education Sector in India 

Employment: Formal and informal, growth and other issues: Problems and policies.

Inflation: Problems and Policies

Infrastructure: Meaning and Types: Case Studies: Energy and Health: Problems and Policies- A critical assessment;

Sustainable Economic Development: Meaning, Effects of Economic Development on Resources and Environment, including global warming.

Unit 6: Development Experience of India

A comparison with neighbours

India and Pakistan

India and China

Issues: growth, population, sectoral development and other developmental indicators.

 


11 Commerce
11 ACCOUNTS

Accountancy Class 11 Syllabus

Course Structure

Unit

Topic

Marks 

Part A

Financial Accounting - I

 

1.

Theoretical Framework

15 

2.

Accounting Process

35 

Part B

Financial Accounting - II

 

3.

Financial Statements of Sole Proprietorship

15

4.

Financial Statements of Non-Profits

15 

5.

Computers in Accounting

10 

Part C

Project Work

10 

 

Total Marks

100 

Part A: Financial Accounting - I (50 Marks)

Unit 1: Theoretical Framework

Introduction to Accounting

  • Accounting: objectives, advantages and limitations, types of accounting information; users of accounting information and their needs.

  • Basic accounting terms: business transaction, account, capital, drawings, liability (Non - current and current); asset (Non - current; tangible and intangible assets and current assets), receipts (capital and revenue), expenditure (capital, revenue and deferred), expense, income, profits, gains and losses, purchases, purchases returns, sales, sales returns, stock, trade receivables (debtors and bills receivable), trade payables (creditors and bills payable), goods, cost, vouchers, discount - trade and cash.

Theory Base of Accounting

  • Fundamental accounting assumptions: going concern, consistency, and accrual.

  • Accounting principles: accounting entity, money measurement, accounting period, full disclosure, materiality, prudence, cost concept, matching concept and dual aspect.

  • Bases of accounting - cash basis and accrual basis.

  • Accounting Standards and IFRS (International Financial Reporting Standards): Concept and Objectives

Unit 2: Accounting Process

Recording of Transactions

  • Accounting equation: analysis of transactions using accounting equation.

  • Rules of debit and credit: for assets, liabilities, capital, revenue and expenses

  • Origin of transactions- source documents (invoice, cash memo, pay in slip, cheque), preparation of vouchers - cash (debit and credit) and non cash (transfer).

  • Books of original entry: format and recording - Journal.

  • Cash Book: Simple Cash Book, Cash Book with Discount Column and Cash Book with Bank and Discount Columns, Petty Cash Book.

  • Other books: purchases book, sales book, purchases returns book, sales returns book and journal proper.

Preparation of Bank Reconciliation Statement, Ledger and Trial Balance.

  • Bank reconciliation statement- calculating bank balance at accounting date: need and preparation. Corrected cash book balance.

  • Ledger - format, posting from journal, cash book and other special purpose books, balancing of accounts.

  • Trial balance: objectives and preparation

(Scope: Trial Balance with balance method only)

Depreciation, Provisions and Reserves

  • Depreciation: concept need and factors affecting depreciation; methods of computation of depreciation: straight line method, written down value method (excluding change in method)

  • Accounting treatment of depreciation: by charging to asset account, by creating provision for depreciation/ accumulated depreciation account, treatment of disposal of asset.

  • Provisions and reserves: concept, objectives and difference between provisions and reserves; types of reserves- revenue reserve, capital reserve, general reserve and specific reserves.

Accounting for Bills of Exchange

  • Bills of exchange and promissory note: definition, features, parties, specimen and distinction.

  • Important terms : term of bill, due date, days of grace, date of maturity, discounting of bill, endorsement of bill, bill sent for collection, dishonour of bill, noting of bill, retirement and renewal of a bill.

  • Accounting treatment of bill transactions.

Rectification of Errors

  • Errors: types-errors of omission, commission, principles, and compensating; their effect on Trial Balance.

  • Detection and rectification of errors; preparation of suspense account.

Part B: Financial Accounting - II (40 Marks)

Unit 3: Financial Statements of Sole Proprietorship

  • Financial Statements: objective and importance.

  • Profit and loss account: gross profit, operating profit and net profit.

  • Balance Sheet: need, grouping, marshalling of assets and liabilities.

  • Adjustments in preparation of financial statements : with respect to closing stock, outstanding expenses, prepaid expenses, accrued income, income received in advance, depreciation, bad debts, provision for doubtful debts, provision for discount on debtors, manager's commission, abnormal loss, goods taken for personal use and goods distributed as free samples.

  • Preparation of Trading and Profit and Loss Account and Balance Sheet of sole proprietorship.

  • Incomplete records: use and limitations. Ascertainment of profit/loss by statement of affairs method.

Unit 4: Financial Statements of Not-for-Profit Organizations

  • Not-for-profit organizations: concept.

  • Receipts and Payment account: features.

  • Income and Expenditure account: features. Preparation of Income and Expenditure account and Balance Sheet from the given Receipts and Payments account with additional information.

Scope:

  1. Adjustments in a question should not exceed 3 or 4 in number and restricted to subscriptions, consumption of consumables, and sale of assets/ old material.

  2. Entrance/ admission fees and general donations are to be treated as revenue receipts.

  3. Trading Account of incidental activities is not to be prepared.

Unit 5: Computers in Accounting

  • Introduction to Computer and Accounting Information System {AIS}: Introduction to computers (Elements, Capabilities, Limitations of Computer system),

  • Introduction to operating software, utility software and application software. Introduction to Accounting Information System (AIS), as a part of MIS

  • Automation of Accounting Process. Meaning

  • Stages in automation (a) Accounting process in a computerised environment (Comparison between manual accounting process and Computerised accounting process.) (b) Sourcing of accounting Software (Kinds of software: readymade software; customised software and tailor-made software; Generic Considerations before sourcing accounting software)(c)Creation of Account groups and hierarchy ( d) Generation of reports -Trial balance, Profit and Loss account and Balance Sheet.

Scope:

  • The scope of the unit is to understand accounting as an information system for the generation of accounting information and preparation of accounting reports.

  • It is presumed that the working knowledge of Tally software will be given to the students for the generation of accounting software. For this, the teachers may refer Chapter 4 of Class XII NCERT textbook on Computerized Accounting System.


Post Graduation
M.COM(EAFM)

CONTENT UNDER DEVELOPING


Post Graduation
M.COM(ABST)

CONTENT UNDER DEVELOPING