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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.

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