ACCOUNTING AND OFFICE
MANAGEMENT (Y7, Y8, Y9)
SCHEME OF EXAMINATION
SCHEME OF EXAMINATION
Paper
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Title of the Paper
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Theory
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Practical
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Term work
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Project work
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Visits
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Oral
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Total Marks
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Average
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||
Marks
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Time (Hrs)
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Marks
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Time (Hrs)
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Marks
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|||||||
1
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OFFICE
MANAGEMENT AND ORGANIZATION
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80
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3
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80
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3
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10
|
10
|
10
|
10
|
200
|
100
|
2
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FUNDAMENTAL
OF ACCOUNTING
|
80
|
3
|
80
|
3
|
10
|
10
|
10
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10
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200
|
100
|
3
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FUNDAMENTAL
OF COSTING AND AUDITING
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80
|
3
|
80
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3
|
10
|
10
|
10
|
10
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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.
|
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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
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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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