FINANCIAL ACCOUNTING
Unit I: INTRODUCTION TO ACCOUNTANCY:
- Meaning and Definition
- Objectives of Accounting
- Functions of Accounting
- Users of Accounting Information
- Limitations of Accounting
- Accounting Cycle
- Accounting Principles
- List of Indian Accounting Standards
Unit II: ACCOUNTING PROCESS:
- Process of Accounting
- Double entry system
- Kinds of Accounts
- Rules-Transaction Analysis
- Journal
- Ledger
- Balancing of Accounts
- Trial Balance
- Problems on Journal
- Ledger Posting and Preparation of Trial Balance
- Rectification of Error
- Bank Reconciliation Statement
Unit III: SUBSIDIARY BOOKS:
Types of Subsidiary Books
- Purchases Book
- Sales Book (With Tax Rate)
- Purchase Returns Book
- Sales Return Book
- Bills Receivable Book
- Bills Payable Book
Types of Cash Book
- Simple Cash Book
- Double Column Cash Book
- Three Column Cash Book and
- Petty Cash Book
Unit IV: FINAL ACCOUNTS OF PROPRIETARY CONCERN:
Preparation of Statement of
- Profit and Loss and
- Balance Sheet of a proprietary concern with adjustments.
PRINCIPLES OF MANAGEMENT
Unit I : INTRODUCTION TO MANAGEMENT :
- Definition
- nature
- process and significance of management
- Managerial Skills and Roles
- Evolution of Management Thought
- Classical Management Approaches
- Behavioural Management Approaches
- Quantitative Management Approach
- Modern Management Approach
- Functions of Management
- Functional Areas of Management
Unit II : PLANNING AND DECISION MAKING :
- Nature and Importance of Planning
- Types of Plans
- Levels of Planning
- Objectives and Management By Objective (MBO)
- Management By Exception (MBE)
Unit III :ORGANIZING :
- Organizing
- Nature and purpose
- Principles of Organization
- Types of Organization
- Organizational Structure and Design
- Line, Staff and functional authority
- Conflict between Line and Staff
- Overcoming the Line-Staff Conflict Decentralization Span of Control
Unit IV : STAFFING:
- Hours Staffing
- Nature and Purpose of staffing
- Importance of staffing
- Components of Staffing
Unit V : DIRECTING :
- Nature of Directing function
- Principles
- Importance of Effective Direction
- Motivating people at work
- Motivational theories Maslow’s Need Hierarchy Theory
- McGregor’s Theory X and Theory Y
- Herzberg’s Two factor Theory
Unit VI : CONTROLLING AND SUPERVISION :
- Essentials of Control
- Requirements of an Effective Control System
- Behavioral Implications of Control
- Techniques of Managerial control
- Co-ordination
- Need for co-ordination
- Types of Co-ordination
MANAGERIAL ECONOMICS
Unit I:
Demand
- individual demand,
- market demand,
Supply
- Individual supply,
- market supply
Market equilibrium
- market equilibrium;
Elasticities of demand and supply:
- Price elasticity of demand,
- income elasticity of demand,
- cross price elasticity of demand,
- Elasticity of supply;
Unit II:
Theory of consumer behavior:
- cardinal utility theory,
- ordinal utility theory
(indifference Curves,
budget line,
consumer choice,
price effect,
substitution effect,
income effect for Normal, inferior and giffen goods),
- revealed preference theory.
Unit III:
Producer and optimal production choice:
- optimizing behavior in short run
(geometry of product curves,
law of diminishing margin productivity, three stages of Production),
- optimizing behavior in long run
(isoquants,
isocost line,
optimal Combination of resources)
Costs and scale:
- traditional theory of cost
(short run and long run,
geometry of cot curves,
envelope curves),
- modern theory of cost
(short run and long run),
- economies of scale,
- economies of scope.
Unit IV:
Theory of firm and market organization:
- perfect competition
(basic features,
Short run equilibrium of firm/industry, long run equilibrium of firm/industry, effect of Changes in demand,
cost and imposition of taxes) ;
- monopoly
(basic features,
short run Equilibrium,
long run equilibrium,
effect of changes in demand,
cost and imposition of taxes,
comparison with perfect competition,
welfare cost of monopoly),
- price discrimination,
- multiplant monopoly ;
- monopolistic competition
(basic features,
demand and cost,
short run equilibrium,
long run equilibrium,
excess capacity) ;
- oligopoly
(Cournot’s model,
kinked demand curve model,
dominant price leadership model,
prisoner’s dilemma)
COMPUTER FUNDAMENTALS
Unit 1:
- Brief history of development of Computers,
- Generations and its evolution,
- characteristics of computers,
- Hardware,
- software,
- computer languages.
Unit 2:
- Criteria for using the computers,
- main areas of applications.
- Basic Architecture,
- Components and Functions Of Computers,
- Computer Accessories.
Unit 3: Types of Computers:
- Analog,
- Digital,
- Hybrid,
- General purpose and Special purpose computers,
- Micro Computers,
- Mini Computers,
- main frame computers and
- Super Computers.
Unit 4:
- Operating System and Office Automation:
- Booking concept,
- MS and open source operating systems,
- Introduction to system management,
- overview of languages,
- Compilers,
- interpreters,
- Assemblers,
- LAN,
- MAN,
- WAN,
- WiFi,
- Communication Channels.
Unit 5:
- Basic commands in MS Excel,
- Features,
- functions and uses of MS word,
- Mail Merge
- feature in MS Word,
- Basic Concepts of MS Powerpoint.
Unit 6: Information Technology:
- Fundamentals,
- Perspective,
- Applications and scope,
- Introduction to Internet,
- Browsers,
- applications and scope.
CREATIVE WRITING
Unit 1:
Introduction to Creative Writing :
- Purpose of Creative Writing
- Types of Creative Writing.
- Styles of Creative Writing.
- Steps of Creative Writing.
- Ways to improve Creative Writing.
Unit 2:
- Readings from texts to derive themes,
- Symbols,
- literary tropes ,
- structure,
- imagination,
- creativity,
- Vocabulary etc.
1. Featured Articles
2. Short Story
3. Poetry
4. Travelogues
5. Blogs
6. Scripts for T.V. / Radio
7. Songs.
PRACTICAL EXERCISES:
- Writing a short story
- Editing a passage
- Writing featured articles
- Blogs
- Speeches
- Any of the categories mentioned in ‘B’.
INDIAN CONSTITUTION
Unit I: INTRODUCTION TO THE INDIAN CONSTITUTION
- The Indian Constitution or The Bharatiya Samvidhana;
- The Historical Background-
- The Adoption,
- Location and the Signatories;
- Previous Legislation;
- Timeline of formation of the Constitution of India;
- Amendment of the Constitution of India.
Unit II: THE CONSTITUENT ASSEMBLY OF INDIA
- The Proposal;
- The Members and Leadership;
- Structure of the Assembly;
- Power and Functions of the Assembly;
- Committees of the Constituent Assembly.
Unit III: THE GOVERNMENTAL SOURCES OF POWER
- The Separation of Power or the branches of the Government-
- Executive,
- Legislature and
- Judiciary;
- Legislative Chambers-
- Rajya Sabha,
- Lok Sabha;
- Features of the Constitution-
- Federal and Unitary;
- The President;
- The Prime Minister;
- The Governors.
Unit IV: STRUCTURE AND SCHEDULES OF THE INDIAN CONSTITUTION
- The Preamble;
- The Union and its Territory;
- Citizenship;
- Fundamental Rights and Duties;
- Directive Principles of State Policy;
- The Union, States and the Union Territories;
- Panchayats and Municipalities;
- Co-operative Societies and Scheduled and Tribal Areas;
- Finance, Property, Contracts and Suits;
- Trade and Commerce within India.
Unit V: INFLUENCE OF OTHER CONSTITUTIONS
- Influence of-
- The United Kingdom,
- The United States,
- Ireland,
- Australia,
- France,
- Canada,
- Soviet Union,
- Weimar Republic,
- South Africa,
- Japan.
BUSINESS COMMUNICATION- 1
Unit I :
- Introduction,
- Types of communication ,
- Process of Communication ,
- Nature of Communication ,
- Importance of communication ,
- communication barriers.
Unit II:
- Business Letters,
- Quotation,
- Enquiry,
- Order ,
- Complaints and Adjustments.
Unit III: Vocabulary:
- Common errors,
- Words misspelt,
- words often confused,
- Business terms and Idioms.