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HSC Vocational Electronics: अभ्यासक्रमची उद्दिष्ट्ये
HSC Vocational Electronics: अभ्यासक्रमची उद्दिष्ट्ये: Introduction Electronics Technology is one of the important Higher Secondary vocational course under Engineering and Technological group ...
Wednesday, November 20, 2019
12th Accounting and office management syllabus
ACCOUNTING AND OFFICE MANAGEMENT (Y7, Y8, Y9)
SCHEME OF EXAMINATION
Definition of:-
Preparing
a memo to employees who is remained absent in office since last 15 days without consent
Topic No. 5: Partnership Accounts 25
Topic No. 2: Accounting of
Consignment Transactions 40
Topic No. 3: Single Entry
of Accounting 30
Topic No. 4: Accounts of
Non-Trading Concerns 40
Topic No. 7: Verification and Valuation of Assets and Liabilities 10
Topic No. 8: Audit
Report 10
SCHEME OF EXAMINATION
|
Paper
|
Title of the Paper
|
Theory
|
Practical
|
Term work
|
Project work
|
Visits
|
OJT
|
Total Marks
|
Average
|
||
|
Marks
|
Time (Hrs)
|
Marks
|
Time (Hrs)
|
Marks
|
|||||||
|
1
|
OFFICE
MOTIVATION
|
80
|
3
|
80
|
3
|
10
|
10
|
10
|
10
|
200
|
100
|
|
2
|
ADVANCED
FINANCIAL ACCOUNTING
|
80
|
3
|
80
|
3
|
10
|
10
|
10
|
10
|
200
|
100
|
|
3
|
ADVANCED
COSTING AND AUDITING
|
80
|
3
|
80
|
3
|
10
|
10
|
10
|
10
|
200
|
100
|
Paper I: Office Motivation
(Y7) Theory
Topic No. 1: Secretarial
Work in Relation to Meetings 15
Meaning
& Definition of Meeting
Importance
of Meetings
Types
of Meeting –
Statutory Meeting
Directors Meeting
Annual
General Meeting
Extra
Ordinary General Meeting
Essentials
of valid meeting-proper calling organizing & conducting meeting
Notice,
Agenda, Quorum, Motion, Adjournment, Voting, Resolution, Proceeding & Minutes
Topic No. 2: Office Motivation 14
Meaning
and Definition of Motivation
Need
for Motivation
Methods
of Motivation
Principles
of Motivation
Problems
in Motivating employees
Meaning
& definition of Leadership
Features
and Types of Leadership
Qualities
of Ideal Leader
Promotion
– Meaning, Basis, Types and Policies of promotion
Transfer
– Meaning, Basis & Policies
Demotion
– Meaning, Basis, Causes & Policies
Suspension
–Meaning & Features
Retirement
– Meaning & Types
Absenteeism
– Meaning & Definition, Causes, Remedies
Employees
economic security – Meaning and Need
Concept
of pension, gratuity and other retirement benefits
Recreational
activities of employees, Meaning, Need &
Types
Topic No. 3: Office Salary Administration 12
Meaning
and Definition of office salary Administration
Objectives
of Salary Administration
Importance
of Salary Administration
Procedure
of Salary Administration
Advantages
of Salary Administration
Job
Evaluation – Meaning, Definition and Importance, Procedure, Methods and
Advantages.
Merit
Rating- Meaning, Definition, Importance and Methods
Wage
Payment- Meaning and Methods
Fringe
Benefits- Meaning and Definition, Importance & Types
Topic No. 4: Office Employees Discipline 12
Meaning
of Employees Discipline
Objective
of Employees Discipline
Types,
Need, Principles of Employees Discipline
Code
of conduct
Features
of discipline, Procedure of disciplinary action
Termination
of Services
Service
Book – Meaning and Content
Confidential
Report – Meaning, Importance, Features
Leave
– Meaning and Definition: - Types - casual, earned, commuted, extra ordinary,
Maternity and paternity, medical, special, duty leave
Holidays
–
Declared
by Government
Declared
by Collector
Declared
by Institutional Head
Topic No. 5: Office Financial Services & Banking
Operations 20
Salary
Bill – definition, Feature and Content
Budget
– Meaning, Types, Advantages, Preparing budget for office factors to be
considered while preparing budget, budget period and revision of budget.
Bank
– Meaning, Definition & functions
Procedure
of opening and operating bank account, types of bank account
Cheque
– Meaning, definition, crossing and Endorsement
Bank
Draft- Meaning and Definition, procedure of issue of bank draft, procedure of
withdrawals and deposit in bank, withdrawal of cash by withdrawal slip, cheque
& ATM, deposits by cash, by pay-in-slip & cheques.
Topic No. 6: Office Forms 15
Meaning,
Objective of office forms
Importance
and Types of office forms
Designing
of office forms
Meaning
and principles of Designing
Controlling
office form – Meaning, Objectives, Procedures and Advantages
Topic No. 7: Demat Account 12
Meaning
and Introduction of SEBI (Securities and Exchange Board of India)
Introduction
of Demat Account
Meaning
of Demat Account (BSE/NSE) (Bombay Stock Exchange & National Stock
Exchange)
Merit
of Demat A/C, Company, Investor and Broker
Demerit
of Demat A/C, Fees Structure A/C, Opening fees, Annual maintenance fees, Custodian fees
Procedure
of Dematerialization of security, opening account, submission of request
Forwarding
DRF (Demat Requisition Form)
Forwarding
DRF copy to Depository
Confirmation
by depository, updating records by company
Confirmation
of Demat to the depository, updating records by depositors
Confirmation
by depository, updating records by participants
Confirmation
of Dematerialization
Topic No. 8: Income Tax 20
Meaning
of Assessee, Assessment, and previous year & assessed year.
Prediction
& Exempted income, Definition & Meaning of Taxation, Features, Types,
Scope & objectives of income tax
Exempted
income & Deduction under Income Tax Act 1961 Different Heads of Income
(only theory)
Income
from Salary
Income
from House Property
Income
from business & Profession
Capital gain
Other sources
Salary
U/S 15 to 17
Income
exempted U/S 17
Deduction
from salary U/S, 16
Prerequisite
U/S 17/ (2)
Profits
in lieu salary 17/ (3)
Steps
in computation of income from salary
Computation
of gross salary
Computation
of deduction U/S 16
Deduct
(B) from (A)
Structure
of form 16A
Practical
Topic No. 1: Secretarial Work 30
Drafting
Notices and agendas of meeting
Drafting
various types of resolutions passed in meeting
Writing
proceeding and minutes of the meeting, procedure of meeting and conferences
Preparation
of PROXY forms
To
organize mock-up of program on the entire
Topic No. 2: Office Motivation 28
Minimum 05 Practicals on:-
Preparing
a motivational plan for office employees containing positive and negative
motivation factors
Drafting
a promotion letter
Drafting
a transfer letter
Drafting
a demotion letter with causes
Drafting
a suspension letter mentioning causes of suspension
Drafting
a letter appreciating valuable services in organization at the time of
retirement
Conducting
01 visit to business organization to study the cause effects and remedies of absenteeism
Topic No. 3: Office Salary Administration 24
Minimum 05 Practicals on:-
Preparation
of specimen of attendance register, salary sheet, salary slip, TA & DA bill
Visits
to an office for studying the procedure for preparation of salary sheet and TA
& DA bill
Prepare
merit rating chart
Prepare
group Insurance plan and demonstrate
Topic No. 4: Office Employees Discipline 24
Minimum 05 Practicals on:-
Preparing
a report of bad conduct at employee before taking disciplinary action
Preparing
a specimen showing contents at service books
Preparing
a confidential report of concern employee
Preparing
application for following leaves
Casual leave
Medical leave
Duty leave
Preparing
a medical certificate writing down a report on conference on motivation aspect
for submitting higher authorities. If an employee have received order from his
higher authorities to attend a conference on motivation aspect of employees.
Topic No. 5: Office Financial Services & Banking
Operation 40
Minimum 03 Practicals on:-
Preparing
a salary sheet of office employees
Preparing
a salary slip of any employee
Preparing
a salary certificate of any employee
Preparing
form no 16 A of any employee with imaginary
data
Preparing
a profoma of pay in slip withdrawal slip, cheque, bank draft
Preparing
a loan proposal of any employee for purchasing a motorcycle or car etc
Preparing
budget for next year for office stationary
Preparing
a budget for next year for office employees salary
Preparing
and filling of forms used in banking operations i.e. account operating form,
nomination form, specimen signature card, pay-in-slip, withdrawal slip, cheque,
pass book, promissory note, bank draft, mail transfer form etc.
Visit
to a bank to acquaint the students with the procedure of opening and operating
bank account
To
acquaint the students with the procedure of opening and operating bank account
Familiar
the students with the procedure and type of crossing and endorsement of cheque
Arrange
at least one visit to bank to study the banking operations
Topic No. 6: Office Forms 30
Minimum 05 Practicals on:-
Preparation
of forms used in the office-bills invoice, cash memo, credit memo, receipt
voucher, Debit note, credit note etc.
Acquaint
students with the procedure of designing and controlling office forms
Visit
to the concerned office to study designing, using & controlling office forms
Topic No. 7: Demat Account 24
Minimum 05 Practicals on opening DEMAT Account:-
To
collect necessary documents for Demat A/C
Filling
of Demat A/C opening forms
Submission
of Demat requests & scrip certificate by
investor
Forwarding
DRF & SCRIP certificate to register
Forwarding
a copy at DRF to depository
To
get confirmation of receipts of DRF by depository
To
get confirmation at dematerialization to depository
Updating
records of depository participants
Topic No. 8: Income Tax 40
1) Practical Training in filling Income Tax returns forms
(minimum 10 practicals). Filling the forms for tax deducted at source &
procedure to avail the same (minimum 10 practicals) Computation of taxable
income & income. Tax-salary & individual income, simple problems
(minimum 10 practicals) preparing form No- 16 A (minimum 10 practicals).
Paper II: Advanced Financial Accounting (Y8) Theory
Topic No. 1: Depreciation Accounting 20
1) Meaning and causes of depreciation. Depreciation
accounting under straight line & written down value method.
Topic No. 2: Accounting of
Consignment Transactions 25
Meaning
and Necessity of Consignment, parties to consignment-consignor, consignee,
difference between consignment and sale.
Losses
in Consignment:- Normal and Abnormal
Commission:-
Ordinary, Del-Creder, over-riding
Valuation
of stock on consignment, journal entries of consignment, dealing in the books
of Consignor and Consignee and preparation of Consignment account, Goods sent
of Consignment A/C, Consignees A/C, and Abnormal Loss A/C for Consignor and
Consignors A/C in the books of Consignee.
Topic No. 3: Single Entry System of Accounting 15
1) Meaning and Features of single entry system, Accounts
maintained in the single entry system, Distinction between single entry and
double entry system, methods of calculation of profit; statement of affairs
method only.
Topic No. 4: Accounts of
Non-Trading Concerns 20
Meaning,
Features and objects of non-trading concerns, distinction between trading and
non trading concerns, Trust deeds/by laws of non-trading concerns, books of
accounts to be maintained.
Preparation
of final accounts: - Receipts & payment Account, Income & Expenditure
Account and Balance sheet.
Meaning,
Definition, Characteristics, Maximum and Minimum no. of partners. Types of
partners, partnership deed and important clauses of the deed, implied provision
of partnership Act, methods of maintaining partner’s capital accounts:- Fixed
and fluctuating capital Methods. Necessary adjustments in P & L
appropriation a/c & distribution of profit.
Admission
of a partner- Accounting Treatment-Revaluation of assets and liabilities,
treatment of goodwill and capital brought in, preparation of revaluation
account, partners capital account, cash/bank account and balance sheet.
Partnership
Final Accounts - Trading and profit & loss account, P & L appropriation
A/C and balance sheet of the partnership firm.
Topic No. 6: Study of Financial Statement Ratio Analysis 10
1) Meaning, Advantages, Necessity, Utility of Ratio
Analysis, Vertical forms of profit &
loss account & balance sheet. Meaning, Advantages, Necessity, Utility of
Revenue statement ratios. Balance sheet ratios & combined ratios.
Topic No. 7: Classification of Expenditure & Receipts 05
1) Classification of expenditure & receipts under
capital, revenue deferred revenue expenditure, receipts, profits &
losses-Meaning of Capital expenditure, receipts, profits, revenue expenditure,
receipts, profit deferred revenue expenditure etc.
Practical
Topic No. 1: Depreciation Accounting 30
1) Depreciation Accounting: - Under straight line &
written down value method. (Minimum 10 practical problem on each method)
1) Documentation of consignment Dealings: - Preparation of
proforma invoice, account sale, payment vouchers for expenses of consigner and
consignee, journal vouchers for commission, receipts for advance and final
remittance from consignee.
(Minimum 05 practical problems out of which 2 should be
based on actual record of various dealers/agencies)
1) Minimum 10 practical problems on statement of affairs
method. (Minimum 10 problems should be given for practices.)
Minimum
10 practical problems on preparation of income & expenditure and balance
sheet from the given receipts & payment
account.
Minimum
5 practicals on preparing members register, subscription register, dead stock
register, notice of governing body & annual general meeting, receipts and
payment account of non-trading concerns from the given transactions
(Minimum 1 practical based on actual record)
Topic No. 5: Partnership Account 40
1) Form ‘A’ registration of partnership firm, Form ‘E’
change in constitution of partnership firm and preparation of partnership deed
from the information given, Retirement and Death of a partner-Accounting
Treatment-Dissolution of partnership firm-Meaning and procedure of dissolution,
journal entries for dissolution
(Minimum 5 practicals each on retirement, death and
dissolution of the firm)
Topic No. 6: Study of Financial Statement [Ratio
Analysis] 25
Minimum
5 practicals on Profit and Loss and Balance Sheet (simple problems). Minimum 5
practicals on Calculation of Revenue statement ratio, Balance Sheet ratios and
Combined Ratios their meaning and interpretation.
Minimum
5 practicals based on actual annual reports of companies, problems on Revenue
statement ratios, Balance sheet ratios and combined ratios with vertical form
of Income Statement & Balance Sheet.
Topic No. 7: Tally based Accounting 20
1) Data Entries and preparation of cash book, purchases
register, sales register, Returned registers, Journal proper, various Ledger
Accounts, Trial Balance, Receipts and payment accounts, Income &
Expenditure accounts, Manufacturing, Trading, Profit & Loss accounts and
Balance Sheet.
(Minimum 10 practicals of Data Entries of minimum 20
transactions each)
Topic No. 8: Classification of Expenditure & Receipts 15
1) Preparation of separate lists for every class of
expenditure. (5 practicals of at least 50 items each)
Paper III: Advanced Costing and Auditing (Y9) #
Theory
Topic No. 1: Contract Costing 15
1) Introduction to contract costing, meaning of contract
costing, Items charged to contract account, concept of profit on incomplete
contract, work, certified and uncertified contract WIP (Work in Progress), and
Escalation clause. Specimen of contract costing preparation of contract
account.
Topic No. 2: Budget and Budgetary Control 15
1) Meaning of budget, need of budget, objectives of budget,
Advantages and limitations of budget meaning of budgetary control, objectives
of budgetary control, essentials of effective budgeting, types of budgets -
sales budget, cash budget, problems
Topic No. 3: Reconciliation of Cost and Financial Accounts 15
1) Meaning, Need of Reconciliation statements. Reasons for
disagreement in Profit, Methods of Preparing Reconciliation Statement.
Topic No. 4: Marginal Costing 20
1) Meaning and definition of marginal cost and marginal
costing. Uses/Advantages of marginal
costing, Limitations of marginal costing, Contribution concepts, profit volume
ratio, meaning of Break-Even point, meaning of margin of safety, calculation of
p/v ratio, BEP and M/S. Break even chart, meaning of angle of incidence, problems.
Topic No. 5: Standard Costing 20
1) Meaning and definition of standard cost and standard
costing, Advantages of standard costing, Limitations of standard costing,
concept of variances. Meaning of material cost variance. Material price
variance, material usage variance, material mix variance, material yield
variance. Calculation of variances by using suitable formula. Meaning and
calculation of labour cost variance, labour rate variance, labour efficiency
variance, labour mix variance, problems
Topic No. 6: Vouching 15
Meaning
and definition of vouchers and vouching, objectives of vouching, Essential
steps of vouching, study of cash memo, credit memo, receipt, debit note, credit
note, bill, invoice, cash expense voucher and pay bill.
Vouching
of cash purchase, sales, capital, revenue expenditures and incomes.
1) Meaning and objectives of Verification and valuation of
assets and liabilities, Distinction between verification and vouching.
Distinction between verification and valuation. Valuation of different Assets
and liabilities.
1) Meaning of audit report, types of audit report, points to
be considered while preparing audit report, audit report of co-operative
society, joint stock company, sole Trader, Partnership.
Practical
Topic No. 1: Contract
Costing 30
1) Practical problems on preparation of contract account,
calculation of profit on incomplete contract and work in progress (WIP)
(Minimum 15 problems)
Topic No. 2: Budgetary Control 30
1) Practical problems on sales budget, cash budget. (Minimum
10 problems)
Topic No. 3: Reconciliation of Cost and Financial
Account 30
1) Practical problems on Reconciliation statement. (Minimum
20 problems)
Topic No. 4: Marginal Costing 40
1) Practical problems on calculation of contribution p/v
ratio (Profit Volume Ratio),
BEP, Margin of Safety. preparation of Break Even chart
(Minimum 20 problems)
Topic No. 5: Standard Costing 40
Practical
problems - Calculation of material cost variance, material price variance,
material usage variance, material mix variance and material yield variance.
Calculation
of labour variances - Labour cost variance, labour rate variances, labour
efficiency variances, labour mix variance, labour sub efficiency variance.
(Minimum 20 problems)
Topic No. 6: Vouching 30
Vouching of following items :- Cash sales, Receipt from debtors,
Receipt from bills receivables, income from investment, sale of fixed assets,
sale of investments, loan taken, bad debt recover, wages, payment to creditors,
salaries, travelling and salesman commission, insurance premium, loans granted,
Advertisement expenses, Rent paid, Repairs to building, Repairs to machinery,
withdrawal from Bank, Petty cash payment, credit purchase, sales, sales on
higher purchase, sales return, purchase return.
Topic No. 7: Verification and Valuation of Assets and Liabilities 20
Verification and valuation of plant & machinery,
building, furniture and fixtures, Leasehold property, Goodwill, Tools and
equipments, stock, debtors, bills receivables, investments, share capital,
loans and advances, creditors.
Topic No. 8: Audit
report 20
Preparation of clean and qualified audit report of sole
traders, partnership, co-op societies, joint stock companies.
(4 reports of each type)
11th Accounting and office management syllabus
ACCOUNTING AND OFFICE
MANAGEMENT (Y7, Y8, Y9)
SCHEME OF EXAMINATION
SCHEME OF EXAMINATION
Paper
|
Title of the Paper
|
Theory
|
Practical
|
Term work
|
Project work
|
Visits
|
Oral
|
Total Marks
|
Average
|
||
Marks
|
Time (Hrs)
|
Marks
|
Time (Hrs)
|
Marks
|
|||||||
1
|
OFFICE
MANAGEMENT AND ORGANIZATION
|
80
|
3
|
80
|
3
|
10
|
10
|
10
|
10
|
200
|
100
|
2
|
FUNDAMENTAL
OF ACCOUNTING
|
80
|
3
|
80
|
3
|
10
|
10
|
10
|
10
|
200
|
100
|
3
|
FUNDAMENTAL
OF COSTING AND AUDITING
|
80
|
3
|
80
|
3
|
10
|
10
|
10
|
10
|
200
|
100
|
Paper I: Office Management
and Organization (Y7) Theory
Topic No. 1: Concept of Office
Management. 15
Meaning
and definition of office
Importance
of office
Functions
of Modern office
Sections
and function of office departments.
Meanings
and definitions of Management
Functions
of management
Meaning
and definitions of office management
Approach
of office management
Conventional
office Management
Artistic
office management
Scientific
office management
Principles
of office management
Functions
of office management
Topic No. 2: Office Organizing 14
Meaning
and definition of office organization.
Importance
of office organization
Principles
of office organization
Types
of office organization
Meaning
and definition of Delegation of Authority, Responsibility
Importance,
features and factors of delegation of authority and responsibility.
Principles
of Delegation of Authority and responsibility.
Problems
in Delegation of Authority and responsibility.
Job
specialization, Job analysis and Job description.
Meaning
and Importance of organizational Relationship.
Meaning
of Span of Authority.
Informal Organization.
Conflict
in Organization.
Causes
of organizational change.
Meaning
and definition of Communication
Importance
of Communication
Features
of Communication
Elements
of Communication
Scope
of Communication
Types
and Media of communication.
Principles
of communication.
Barriers
in communication
Meaning,
definition and principles of coordination.
Relation
between coordination and communication.
Meaning
and definition of office Manuals
Purpose
of office manual
Importance
of office Manual
Types
of Office Manual
Manual
in use
Contents
of Office manuals
Sources
of Manual materials
Procedure
of preparation of Office manual
Distribution
revision and maintenance of office manuals.
Evaluation
of Office manuals
Advantages
and Disadvantages of office manuals.
Topic No. 5: Office Correspondence & Letter
Writing 15
Meaning,
Definitions of office correspondence
Importance
of office correspondence
Procedure
of inward and outward correspondence
Modes
of Correspondence
By
Hand
By
Post – ordinary post, book – post, under posting certificate
Registered
and unregistered letter, parcel, registered acknowledgement due, speed post etc.
Meaning
and definition of letter
Types
of letters – Personal, official, semi-official, confidential, Business.
Characteristics
of Ideal Letter – Complete, Clear, Correct, concise convincing, considerate,
concrete, courteous, coherence, language of
letter.
Structure
of official letter.
Contents
of official letter.
Meaning
and definition of office automation.
New
technology used in office automation.
Need
and feasibility of office automation
Advantages
and disadvantages of office automation.
Social
Aspects of office automation.
Importance
of Office appliances & Machine.
Principles
of selecting office appliances and Machine.
Office
machines used in different offices, Franking cheque writing, machine,
addressing machine, electronic typewriting, Xerox, Fax, Calculator, Computer.
Meaning
& Concept of selection & recruitment
Sources
of recruitment
Needs
of recruitment
Procedure
of recruitment & selection.
Meaning
& Principles of training
Methods
of employee’s training
Placement
& induction
Meaning,
definition & types of computer
Features
of Computer
Classification
of computer By Nature & Types
By size & Capacity
By use & purpose
Primary
memory & Secondary memory
Input
and output Devices
Merit
and Demerit of computer.
MS
– Word, Excel, PowerPoint.
Meaning, Applications Features Merit and Demerit
Introduction
of Internet
Email-
Creating receiving & sending Email.
Practical
Topic No. 1: Concepts of Office
Management 30
Showing
films and slides on modern setup of office by using overhead projector
television etc.
Demonstration
in a class room by putting desk, tables, seating arrangements like office setup
where emphasis should be given lighting, ventilations feasibility of movement
and inter-related work seats.
Visits
to various office i.e. Bank, LIC etc.
Preparation
of chart showing various sections and their functions of modern office.
Visits
to modern offices for showing various section and their functions.
Preparation
of various registers required for office.
Visit
to modern office for studying various registers maintained by them.
Preparation
of charts showing scope of management.
Visit
to modern establishment for study the functions of management.
Visits
to modern office to acquaint the students with principles and functions of
office management.
(Minimum 05 Practicals on)
Preparing
departmental organization charts (for particulars department)
Visit
to business concern for studying the structure of office organization.
Writing
of letter indicating the problem in delegation of authority to higher Authority.
Preparing
Questionnaire used for Job Analysis.
Preparing
of Job description chart.
Preparation
of maintenance of registers used in office automation
Telephone
register
Visitor
slip & register
Appointment diary
Planning diary
Complaints
slip and register
Worksheet register
To
acquaint the student with how to read telephone directory.
To
acquaint the student with the procedure and application of modern medias of
communication with special reference to telephone, Fax, E-mail etc.
Visit
to a telephone exchange office to study the medias and system of communication.
Topic No. 4: Office Manuals 26
Prepare
a manual of HSC vocational department
To
acquaint the students with the procedure of preparation of manual.
To
acquaint the students with the procedure of distribution revision and
maintenance of manuals.
Visit
to an industrial office of acquaint the students with the types of office
manuals.
Maintenance
of Inward and outward mail register.
Visit
to an office to study the Inward and Outward mail procedure.
Students
are expected to know the different method of
correspondence
Prepare
a layout of business letter.
Prepare
a draft of confidential letters.
Prepare
a draft of demi official letter
Prepare
a draft of personal letter.
Draft
letters to different Institutions for different
Purposes, e.g. To Insurance Company, to bank, to HSC Board
etc
Visits
to modern office to study the office automation and its aspects.
Visit
to a modern office to study the new technology used in one office automation.
To
demonstrate the students with the various types of office machine used in the
modern office i.e. Franking machine, Cheque writing machine, Xerox, Computer,
Fax etc.
Prepare
an advertisement in state and local level news paper for the post of General
Manager, OS and Accountant etc. with Qualification experience etc.
Prepare
a proforma of Resume / Curriculum Vita.
Prepare
a call letter for Interview to Concern Candidate.
Prepare
proforma of appointment letter.
Prepare
proforma of joining letter.
Prepare
Layout of Training Institute.
Prepare
plan of Training Programme.
Visit
to Employment Exchange.
Topic No. 8: Microsoft Office & Its Application 40
To
introduce the computer operating system to students practically.
Create
Documents in MS Word.
Create
table with Rows & Columns for Salary Sheet, Mark Sheet etc.
Prepare
Slides for Presentation with regard to different project.
Paper II: Fundamentals of Accounting (Y8)
Theory
Topic
No. 1: Introduction of Book-keeping and Accountancy 10
Contents:
- Meaning, Objectives, Importance and Utility, Difference between Book Keeping
and Accountancy.
Basic
Accounting Terminologies:-
Business Transaction – Business and non business, Monetary
and Non Monetary, Cash and Credit, barter transactions, Capital, Drawing,
Assets, Liabilities, Income, Expenditure, Profit, Loss, Debtor, Creditor,
Solvent, Insolvent, Goods, Purchases, Sales, Stock-Opening and closing,
Bad-debts, Discount, Commission, Goodwill, Types of Assets, Types of
Liabilities, Capital Expenditure, Revenue Expenditure, Capital Receipt, Revenue
Receipt, Deferred revenue expenditure, Entry, Narration, Account, Types of
organizations, meaning and definition only (Sole Trader, partnership, private
company, Joint stock Company, Co-operative society).
Accounting
Concepts & Conventions.
Accounting Standards.
Single
entry & Double entry Book-Keeping system, Principles of Double entry book
keeping system – meaning, importance and advantages of double entry
book-keeping system.
Classification
of accounts – Personal, impersonal (Personal, Real, Nominal) Rules of Debit
& Credit for each types of account, relationship between book-keeping and
accounting.
Introduction,
Meaning & Definition of journal, Format of Journal, Journal entries simple
and compound with narration.
Meaning
& Utility of Ledger, Ledger posting, Balancing of Ledger accounts,
Preparation of Trial Balance.
Topic No. 4: Subsidiary Books 20
Meaning,
Need and advantages of subsidiary books, types of subsidiary books/journal,
purchase book, sales book, purchase return, Bills receivable book, Bills
payable book, sales return book, journal proper, posting & entries in
subsidiary book to ledger.
Cash
Book –
Simple
cash book, double column cash book (cash book with cash & Bank column).
Petty
cash book – simple petty cash book, analytical petty cash book with imprest system.
1) Banking transaction and their recording, Bank – meaning,
functions of bank, types of Bank Account, Current, Saving,
Recurring Deposit & Fixed Deposit Account, pass book, pay in slip,
withdrawal slip, statement of account, opening of bank account and their
operations, Types of cheques, ATM and NET Banking systems.
1) Meaning and Need for preparation of bank reconciliation
statement, Reasons of disagreement in bank balance as per cash book & pass
book, procedure of preparation of Bank Reconciliation statement from given
discrepancies & extracts of cash book and pass book.
1) Meaning, Need and Method of preparation of trial balance,
Gross Trial balance, Net trial balance, kinds of errors their effects on trial
balance, rectification of errors, rectifying entries, suspense account.
Preparation
of Manufacturing, Trading account, profit & Loss account and balance sheet.
Adjustment:
- Closing stock, unpaid and prepaid expenses, outstanding / accrued income,
Income received in advance, Depreciation, Transfer to reserve, drawings, Loss
of goods.
1) Creation of company, new accounts, groups, types of
vouchers, classification of data entry. Cash, receipts, journal vouchers and
contra entries. Preparation of cash books, purchase register, sales registers,
return registers, journal proper, various ledger accounts, Trial balance,
Manufacturing, Trading, Profit & Loss Account & Balance sheet.
Practical
Topic No. 1: Introduction of
Book keeping and Accountancy & Source
Documents
Every
student must maintain a journal or practical file with him. This should be
timely examined and signed by the teacher and
Instructor
Printed
specimen formats should be used for practical work such as cash memo etc.
Source
documents: Cash memo, Credit memo, Receipts, Bills, Simple Vouchers, Petty Cash
Voucher, Journal Vouchers, Debit Note, Credit Note, Cheque, Pay-in- slip,
Withdrawal slip, Pass Book.
Application
form, Demand Draft, Advices, FDR Export – Import document – Commercial Invoice,
Letter of Credit, Bill of Lading, Transport Receipt, Dock warrant etc.
Minimum
05 Practicals should be conducted to identify source document and 5 Practicals
should be conducted to fill the printed source documents by giving necessary transactions.
Classification
of Account – 10 Practicals should be conducted on classification of accounts,
which should contain at least 30 head of accounts for every practicals.
Analysis
of transaction: - 10 Practicals of 20 transactions each.
Practical
Problems on Journal Entries, Ledger Posting and Trial Balance.
10
Practicals of 20 transactions each with opening balance.
5
Practicals of 10 actual source documents should be conduct. (Printed forms of
Journal & Ledger to be provide)
Subsidiary
Books; Ledger Posting and Trial Balance:-
10
Practicals of 20 transactions each, out of these two practicals should be based
on genuine source documents.
Minimum
10 practical problems of 15 transactions each on columnar cash book and 5
Practicals Problem on petty cash book each, out of which 3 should be on imprest system.
Minimum
10 practical problems of 15 transactions each on Journal entries of bank
transactions in the books of bank and in the books of business / customer &
preparation of bank account in the books of business & business /
customer’s A/C in the books of bank.
Every
student should open saving bank account & should avail ATM Card & Net
banking facility.
Topic No. 6: Bank Reconciliation Statement 30
10
Practical problem on Bank Reconciliation Statement from given, minimum 05
Practical Problems to prepare Bank Reconciliation statement with given
discrepancies & minimum 5 practical problems to prepare bank reconciliation
statement with given extracts of cash book & pass book.
Minimum
2 Practical problems from actual extract’s of cash book and passbook
Topic No. 7: Trial Balance and Rectification of Errors. 20
Minimum
05 Practical problems on preparation of trial balance i.e. gross trial balance
& Net Trial Balance.
Minimum
10 practical problems on rectification of errors
Topic No. 8: Final Accounts of Sole Trader 40
1) Minimum 20 practical problems on preparation of final
Accounts of Sole Trader with minimum five adjustments.
Topic No. 9: Accounting with Tally Package 30
Data
entries in subsidiary books using Tally Package:-
Data
entries & Preparation of cash books, Purchase register, Sales registers,
Return registers, Journal proper, Various Ledger Accounts, Trial Balance,
manufacturing, trading, profit & loss account & Balance Sheet (Data
Entries of minimum 100 transactions).
Paper III: Fundamentals of Costing and Auditing (Y9)
Theory
Topic No. 1: Introduction to Cost Accounting 10
1) Origin, Definition
of cost, Cost unit, Cost Accounting, Cost Centre, Advantages and limitations of cost accounting, Cost
Classification according to Elements, Behaviour, Traceability and Functions.
Material Cost
Meaning
and definition of materials
Classification
of materials in to direct and indirect materials.
Need
Principles and importance of purchasing.
Purchasing
of materials.
Procedure
of purchasing.
Meaning
of Stores
Functions
of Stores Keepers.
|
|
Stock Levels
Maximum level.
Minimum level.
Re-order
level.
Average
stock level.
|
|
5)
Danger level.
|
|
Store Ledger
Meaning
of store ledger.
Specimen
of store ledger.
Store
pricing issues method.
FIFO,
LIFO.
|
|
Labour Cost
Meaning
and definition of Labour.
Classification
of Labour into direct labour and Indirect
Labour.
Time
Keeping Department – Meaning
Time
booking Department – Meaning
Incentive
payment system.
|
|
Topic No. 3: Unit Costing
|
30
|
Meaning
and concept of cost sheet.
Need
importance, objectives and advantages of cost sheet.
|
|
Format
of cost sheet.
Preparation
of Cost sheet.
Meaning
of estimated cost sheet.
Need
of estimated cost sheet.
Preparation
of estimated cost sheet.
|
|
Topic No. 4: Introduction
of Auditing
|
10
|
Origin
of audit – Meaning of audit.
Definition
of audit
Scope
of audit
Objectives
of audit
Meaning
and definition of auditing
Principles
of auditing
Advantages
and limitations of auditing
|
|
Topic No. 5: Objects of
Audit
|
20
|
Primary
Objects, Secondary Objects
Meaning
of errors.
Kinds
of errors.
Detection
and prevention of errors.
Meaning
of Frauds.
Kinds
of Frauds.
Concepts
of true and Fair View window dressing.
Topic No. 6: Classification
of audit 15
Qualities
and qualifications of Auditor.
Responsibilities
of an auditor.
Role
of an auditor.
Duties
of an auditor.
Statutory
duties of an auditor regarding audit report.
Classification
of Audit on the basis of -
Authority
b) Scope c) Time d) Objects e) Special audit.
Audit planning.
Pre-Commencement
and Considerations of an audit
Audit
Program Preparation by Client for audit
Audit
note book and working papers.
Practical
Topic No. 1: Introduction to Cost Accounting 30
1) Preparation of chart showing classification of cost;
according to element, behaviour, function, period, traceability and
controllability.
Preparation
of specimen of; purchase requisition, inquiry, quotation, comparative
statement, Invoice, Goods Received note, Goods inspection report, bin card.
Calculation
of various stock levels, calculation of EOQ.
Preparation
of store Ledger Account. Under FIFO and LIFO
Method.
Preparation
of Pay Roll and Job Card.
Preparation
of chart showing step by step addition of cost.
Preparation
of cost sheet and estimated cost sheet from given details. (Minimum 10 problems
on cost sheet and 05 minimum problems on estimated cost sheet)
Topic No. 4: Objects of Audit 50
Classification of
expenditures & receipts
1) Profit and Loss under capital, Revenue and differed
revenue, capital expenditure and Revenue expenditure, Capital Receipts and
Revenue Receipts.
(Minimum 05 practical problems)
Preparation
of Audit Programme.
Audit
note book and working papers. (Minimum 5 practicals each)
Observing
actual Audit procedure by visiting C.A Firm or any industries)
1) Study of C.A. Firms / any Industries and prepare visit
Reports after visiting.
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