UNIT 1: ACCOUNTING FOR NOT-FOR-PROFIT ORGANIZATION.1. Meaning, Basic Concepts2. Receipts and Payments : Meaning and Concept of Fund Based and NonFund Based Accounting3. Prepration of Income and Expenditure Account and Balance Sheet fromReceipt and Payment Account with additional information.UNIT 2 : ACCOUNTING FOR PARTNERSHIP1. Nature of Partnership Firm, Partnership Deed (Meaning and Importance)2. Final Account of Partnership: Fixed v/s Fluctuating Capital, Division ofProfit among Partners (excluding guarantee) and past adjustments.Preparation of Profit and Loss Appropriation AccountUNIT 3: RECONSTITUTION OF PARTNERSHIP1. Change in Profit Sharing Ratio among the existing Partners- SacrificingRatio and Gaining Ratio2. Accounting for Revaluation of Assets and Liabilities and Distribution ofReserves and Accumulated Profits3. Goodwill: Meaning, Nature, Factors affecting and Methods of Valuation.Average profits, Super profits and Capitalization Methods4. Admission of a Partner:- Effect of Admission of Partner, Change in ProfitSharing Ratio, Accounting Treatment of Goodwill (as per accountingstandard 10). Revaluation of Assets andvLiabilities, Reserves(Accumulated profits) and Adjustment of capitals5. Retirement/Death of a Partner: Change in Profit Sharing Ratio,Accounting Treatment of Goodwill, Revaluation of Assets and Liabilities,Treatment of Accumulated, Profits (Reserve), Adjustment of continuingP.capitals, Payment to Retiring Partner/ Deceased Partners.UNIT 4 : DISSOLUTION OF PARTNERSHIP FIRMMeaning and Various Modes of Dissolution of Partnership Firm, settlementof Accounts. Preparation of realization Account and related Accounts (excludingPiece Meal distribution, Sale to a Company and Insolvency of a Partner).SEMESTER-IIACCOUNTPART -IUNIT-I:- ACCOUNTING FOR SHARE CAPITAL AND DEBENTURES1. Share Capital:- Meaning, Nature Types2. Accounting for Share Capital:- Issue and Allotment of Equity and PreferShares, Over Subscription and under Subscription, Issue at ParSecurities Premium and Discount, Calls in Advance, Calls in Arrears,Issue of Shares for Consideration other than cash.3. Forfeiture of Shares:- Accounting treatment Reissue of Forfeited Shares.4. Presentation of Share Capital in Company's Balance Sheet5. Issue of Debentures:- Meaning, Types of Debentures, Issue at Par,Premium and Discount, Issue of Debentures for Consideration other thancash, Debenture Issues as Collateral Security.6. Redemption of Debentures:- Out of proceeds of fresh issue, AccumlatedProfits and Sinking Fund.UNIT 2:- ANALYSIS OF FINANCIAL STATEMENTS1. Financial Statement of Company:- Balance Sheet of a Company in theprescribed form with major heading only (schedule VI)2. Financial Analysis:- Meaning, Significance and Purpose, Limitations.3. Tools for Financial Analysis:- Comparative statements, Common SizeStatement and Trend Analysis.4. Accounting Ratio:- Meaning and Objectives Types.5. Liquidity Ratio :- Current Ratio, Liquidity Ratio6. Solvency Ratio :- Debt to Equity, Total Assets to Debt, Proprietary Ratio.7. Activity Ratio: Inventory Turn over, Debtors Turnover, CreditorsTurnover, Working Capital Turnover, Fixed Assets Turnover, CurrentsAssets Turnover ratio.8. Profitability Ratio:- Gross Profit, Operating Profit ratio, Net Profit Ratio,Operating Ratio, Return on Investment, Earning Per Share, Dividend PerShare, Price Earning Ratio.UNIT 3:- STATEMENT OF CHANGES IN FINANCIAL POSITIONCash Flow Statement :- Meaning and Objectives, Preparation,Adjustments relating to Depreciation, Dividend, Tax , Purchase and Sale of noncurrent assets (as per revised standard issued by ICAI)ORPART-IICOMPUTERISED ACCOUNTING SYSTEMUNIT 4:- OVERVIEW OF COMPUTERIZED ACCOUNTING SYSTEM1. Concepts and Types of Computerized Accounting System(CAS)2. Features of a Computerized Accounting System3. Structure of a Computerized Accounting SystemUNIT 5:-USING COMPUTERIZED ACCOUNTING SYSTEM1. Steps in installation of CAS, preparation of chart of accounts, codificationand hierarchy of account heads.2. Data entry, Data Validation and Data Verification.3. Adjustment entries, preparation of financial statements, Closing Entriesand Opening Entries.4. Security of CAS and security features generally available in CAS (Studentare expected to understand and practice the entire accounting processusing an accounting package).UNIT 6:- ACCOUNTING USING DATA BASE MANAGEMENT SYSTEM(DBMS)1. Concepts of DBMS.2. Objective in DBMS: Tables, Queries, Forms,Reports.3. Creating data Tables for Accounting4. Using queries, forms and reports for generating accounting information,Applications of DBMS in generating accounting information such asshareholders records, sale reports, customers profile, suppliers profilepayroll, employees' profile and petty cash register.UNIT 7:-ACCOUNTING APPLICATION OF ELECTRONIC SPREAD SHEET1. Concept of an Electric Spread Sheet (ES).2. Features offered by Electronic Spread Sheet.3. Applications of Electronic Spread Sheet in generating accountinginformation, preparing Depreciation Schedule, Loan RepaymentSchedule, Payroll Accounting and other such applications.BUSINESS STATICS:BUSINESS STATISTICSUNIT -1. MEASURES OF CENTRAL TENDENCYArithmetic Mean (Simple and weighted)Median and ModeUNIT -2. MEASURES OF DISPERSION(Range, Quartile, Decile, Percentile and Quartile, Deviation)Part-IIINTRODUCTORY MACRO ECONOMICSUNIT -3 NATIONAL INCOME AND RELATED AGGREGATES.Basic Concepts and Measurement of National Income.1. Macro Economics-Meaning, Circular Flow of Income, Concepts of GDP,GNP, NDP, NNP, (At Market Price and Factor Cost) National DisposableIncome (Gross and Net) Private Income, Personal Income and PersonalDisposable Income.2. Measurement of National Income-Value Added Method, Income Methodand Expenditure Method.UNIT -4 DETERMINATION OF INCOME AND EMPLOYMENT.1. Aggregate Demand, Aggregate Supply and t

MEASURES OF DISPERSION1. Mean Deviation, Standard Deviation and Coefficient of Variation.UNIT -2. MEASURES OF SKEWNESS(i) Meaning of Measures of Skewness(ii) Difference between Dispersion & Skewness.(iii) Measures of Skewness.a) Absolute measuresb) Relative Measures & Coefficient of Skewness(i) Bowley's Coefficient of Skewness(ii) Kelly's Coefficient of Skewness(iii) Karl Pearson's Cofficient of SkewnessUNIT -3. INDEX NUMBER(i) Meaning, Features, Uses and Problems of Construction for IndexNumber.(ii) Methods of Construction of Index Number, Cost of Living IndexNumber, Choice of base for Computing Index Number Base Shifting.UNIT -4. CORRELATION(i) Meaning, Significance, Causes and Effect Relationship. Types of Corelation.(ii) Methods of Co relation:a) Scattered Diagram,b) Graphic Methodc) Karl Pearson's Coefficient of Correlation,d) Spearman's Rank Correlation Coefficiente) Concurrent Deviation Method.(iii) Probable error, Standard error and Coefficient of Determination.UNIT-5. REGRESSION ANALYSIS(i) Meaning, Uses of Regression Analysis, Relationship betweenCorrelation and Regression analysis(ii) Regression Lines(iii) Preparation of Regression quotient

FUNDAMENTAL OF INFORMATION TECHNOLOGY1. Concepts and Scope of IT2. Elements of Computer System : Computer hardware and software.Computer Organization.3. CPU memory input devices, Output Devices, Storage Devices, andCommunication Devices.CONCEPTUAL FRAMEWORK OF E-BUISNESSUNIT 2: INTRODUCTION TO ELECTRONIC COMMERCE1. Meaning, Features, Functions and Benefit of E-commerce. E- Commercepractice vs tradition practice, Scope and Basic Modals of E-Commerce,Limitations of E-Commerce precautions for secure E-commerce, proxy services.2. Types of E-commerce, meaning of B2C, B2B, C2C & P2P3. E- Commercein India. Status of E-commerce in India, problems and opportunity in ECommercein India future of E-commerce: legal issues involved in ECommercepayment system debit card, prepaid payment system,electronic cash digit cash net cash, cyber, cash, smart cards.3. E-Payments - Transaction through internet, requirements of e-paymentsystem, post paid payment system, credit card solutions, cyber cash internalcheques, instant paid payment system, debit card, prepaid payment system

FUNDAMENTALS OF INFORMATION TECHNOLOGY1. Multimedia device2. Introduction to operating systemIntroduction to internetConcept of intemet, use of internet, requirements of internet, internet domain,internet server, establishing connectivity on the internet, Types of internetproviders, Constitute of internet protocol, browsing the internet tools andservice of internet, procedure of opening e-mail account on internet.PART -IICONCEPTUAL FRAMEWORK OF E-BUISNESSUNIT 2: E-SECURITYAreas of Internet Seeunty, Security Threats, Security Breach Avoidance,Defection and Recovery, Confidentiality and Integrity, Electronic Signature,Access Control, Authentication Precaution for Secure e-commerce.UNIT 3: B-BANKINGMeaning Importanoe and Types of E-Banking services. Traditional vs EBanking,process of E-Banking Advantages and Disadvantages of E-Banking,