Rationale:
All productive activities in an industry are motivated by profit.
An accountant analysis the financial side of a business to give
a clear picture as to whether it is running in profit or loss,
as well as how profit or loss has occurred. People in the management
of a printing organization should be able to do this evaluation
with a view to enhance the profit and find ways to eliminate the
losses of an organization.
| Lesson
No 1: Accountancy (Book-Keeping & Accountancy)
Theory.
|
Marks |
Hours |
| 1.1 |
Meaning
|
6 |
4 |
| 1.2 |
Objective and importance. |
-- |
-- |
| 1.3 |
Utility of book keeping |
-- |
-- |
Lesson
No 2:Double entry book keeping
Theory.
|
Marks |
Hours |
| 2.1 |
Principles of double entry.
|
6 |
4 |
| 2.2 |
Classification and rules of accounts
|
-- |
-- |
| Lesson
No 3: Journal and ledger.
Theory. |
Marks |
Hours |
| 3.1 |
Meaning & utility
|
10 |
8 |
| 3.2 |
Formats of journals and ledger and preparation
|
|
-- |
| 3.3 |
Posting from journal to ledger and balancing of accounts.
|
-- |
-- |
| Lesson
No 4: Subsidiary book
Theory.
|
Marks |
Hours |
| 4.1 |
Meaning, types, objectives and advantages.
|
10 |
8 |
4.2 |
Types of subsidiary books, purchase book, sales
book, purchase return and sales return book, its preparation. |
-- |
-- |
| Lesson
No 5: Cash book
Theory.
|
Marks |
Hours |
| 5.1 |
Meaning, importance and advantages
|
10 |
8 |
| 5.2 |
Cash book with cash and discount columns, cash book with
cash, bank and discount columns- preparation.
|
|
-- |
| 5.3 |
Petty cash book on interest system , analytical petty
cash book preparation.
|
-- |
-- |
5.4 |
Posting the transactions entered in the cash
book into the ledger |
-- |
-- |
| Lesson
No 6: Bank reconciliation statement
Theory.
|
Marks |
Hours |
| 6.1 |
Meaning, need and importance
|
10 |
8 |
| 6.2 |
Preparation |
-- |
-- |
| Lesson
No 7: Trial balance and rectification of the errors
Theory.
|
Marks |
Hours |
| 7.1 |
Meaning and purpose
|
8 |
4 |
| 7.2 |
Kinds of errors, kinds of trial balance
|
|
-- |
| 7.3 |
Rectification of errors
|
-- |
-- |
| 7.4 |
Preparation of trail and suspense accounts |
-- |
-- |
| Lesson
No 8: Final account of sole trading concern
Theory.
|
Marks |
Hours |
| 8.1 |
Trading & profit & loss account & balance
sheet (formats)
|
20 |
10 |
| 8.2 |
Adjustments, closing stock, depreciation, outstanding
& prepaid expenses, Bad debts & R.D.D. , income
received in advance and accrued income., Preparation of
final account.
|
|
-- |
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