Grade – XI
Full Marks 100
TH 150
Unit – 1: Book Keeping and Accounting concept ( 8 TH)
– Meaning and concept of Book-keeping and accounting
– Origin and evolution of Book-keeping
– Definition of Book-keeping and accounting
– Function of accounting
– Scope of Accounting
– Objectives of Accounting
– Double entry Book-keeping
Unit – 2: Rewarding of Transactions ( 20 TH)
– Basic terminologies
– Rules for debit and credit
– Book of Original Entry
– Ledger Accounts
– Sub-division of Journals
– Purchase book
– Sales book
– Purchase return book
– Sales return book
Unit – 3: Cash and Banking Transaction (15 TH)
– Conceptual foundation for cash and banking transactions
– Cash Book
– Bank Reconciliation Statement
Unit – 4: Trial Balance
Unit – 5: Journal Paper and Accounting Errors ( 10 TH)
– Journal paper
– Accounting error and rectification of errors
Unit 6: Capital and Revenue concept ( 2 TH)
Unit – 7: Preparation of Final Account (30 TH)
– Trading Account
– Profit and Loss Account
– Balance Sheet
– Preparation of final accounts
Unit – 8: Depreciation
– concept and cause of depreciation
– advantages for providing depreciation
– factors effecting the amount of depreciation
– Accounting treatment of depreciation under fired installment and reducing balance method
Unit – 9: Reserve and provision (2 TH)
Unit – 10: Accounting for non-trading concern (15 TH)
– Concept of non-trading concern
– Receipt and payment accounts
– Income and expenditure account and balance sheet
Unit – 11: Accounting for incomplete records (15 TH)
– Single entry system for of book-keeping
– Preparation and ascertainment of profit or loss
– conversion of single entry system into double entry system
Unit – 12: Government Account ( 22 TH)
– Concept, objectives and features of government
– Account difference between government and commercial accounting
– Accounting system
– Principles and accounting system
– Bank cash book
– Budget sheet
– Ledger accounts
– Petty cash book
– Expenditure report
Prescribed Text Book:
1. Mansuelli Sprenger – Intermediate Accounting – Vol – I
2. Glenn A. Welsh – Intermediate Accounting – Vol – II
3. Kenneth F. Koerber – College Accounting
***
Grade – XII
Full Marks 100
TH 150
Unit – 1: Company Accounts (20 TH)
– Company and its formation
– Capital of a company
– Method of raising company
– Issue of shares and accounting for share issue
– Debentures
– Balance sheet of company
Unit – 2: Final Account of a company (20 TH)
– Trading and manufacturing account
– Profit and loss account
– Profit and loss appropriation account
– Balance sheet
Unit – 3: Cost Accounting ( 45 TH)
– Theory of cost accounting
– Brief introduction of method of costing
– Brief introduction of cost
– Classification of cost
– Accounting for materials
– Stock level
– Accounting or labours
– Accounting for overheads
– Unit for output costing
Unit – 4: Financial Statement Analysis
– Financial statement
– Ratio analysis
– Statement of changes in financial position
Unit – 5: Auditing (30 TH)
– Conceptual foundation
– Types of auditing
– Modes of Auditing
– Internal check and control
Prescribed Text Book:
1. Mansuelli Sprenger – Intermediate Accounting – Vol – I
2. Glenn A. Welsh – Intermediate Accounting – Vol – II
3. Kenneth F. Koerber – College Accounting
