Basic Concept of Book Keeping & Accounting. Preparation of subsidiary books of business. Preparation of Journal and Ledger Preparation of Trial Balance Principles of Accounting Preparation of Final Account of Trading concern Preparation of Final Account of Non – Trading concern Single Entry System. Hire-Purchase-System Instalment Payment System Dissolution of partnership firm- a case of solvency of partner Dissolution of partnership firm- a case of insolvency of partner Royalty Account Branch Account. Departmental Account. Unit- II – Auditing- 10 Marks Introduction, meaning, objectives, & classification of Audit Internal Check and Internal Audit. Audit procedure-Audit programme, Vouching, Valuation and Verification of Assets and Liabilities, Audit Report-Types. Company Audit- Qualification and disqualifications of Company Auditor- Rights, duties & liabilities of Company Auditor. Audit of Educational Institution and non-profit Company. Unit- III – Business Law: Marks 10 The Indian contract Act 1872-Essential elements of Contract, kinds of contract, Law relating to offer and Acceptance, Consideration, competency to contract and free consent, Discharge of Contract. Sale of Goods Act 1930: Sale and agreement to sell, Law relating to conditions and warranty, sale by non-owner, Rights of unpaid seller, Indian Negotiable Instruments Act 1881: Type of negotiable Instruments. The Partnership Act 1932: Concept of partnership, Registration of a firm, Rights, Duties & Liabilities of a partner, Mode of dissolution of Partnership and Firm. Consumer's Protection Act 1986: Objectives & Machinery for consumer Protection, Types of consumers. Unit- IV – Corporate Accounting: Marks 15 Accounting for share Capital and debenture issue- Forfeiture and Reissue of forfeited shares, Redemption of Preference shares & debenture. Preparation of Final Account of a company as per company's Act- 2013. Amalgamation of Companies. Accounting treatment for Internal Reconstruction. Accounting for Banking company Accounting for Insurance company. Accounting for Depreciation. Unit- V –Cost Accounting: Marks 10 Meaning, Objectives, and Scope of Cost Accounting Its relationship with Financial Accounting & Management Accounting. Methods of costing. Elements of cost. Pricing of materials issued from Store. Classification, Allocation & Absorption of overheads. Methods of costing- unit costing, Job costing, Process costing Contract costing. Unit- VI –Management Accounting: Marks 15 Meaning, nature, and scope of Management Accounting. Techniques of Management Accounting. Tools of Analysis of Financial statements. Scope and Significance of Financial Analysis Ratio analysis, Comparative analysis Fund Flow Analysis Cash Flow Analysis. Distinction between Cash Flow Statement and Fund Flow Statement. Inventory valuation Techniques.
Unit- VII –Income Tax- Marks 10
Concept, Objective and Types of Taxes- Direct and Indirect taxes. Residential Status & Computation of tax liability, Exemptions of income under section–10. Deductions under Section-80. Computation of income under- various Heads: -Salary, House property, Brief Introduction to-e-Filing. Basic Concept of Goods & Service tax (GST), Structure of GST, Exemptions from GST and Input tax credit. Unit- VIII –Business Mathematics and Statistics: Marks 15 Mathematics for finance. Simple and compound Interest- Annuities-Discount and present values, Basic calculus- Rules for differentiation Matrix Theory, Determinants- Matrix operation, Business Applications. Statistics- Definition, scope, and limitations, Sources and Collection of data, Measures of central tendency- Mean, Median, Mode. Measures of Dispersion: Range, Mean Deviation, Standard Deviation Correlation: Karl Pearsons's correlation and Rank correlation, Time series: Components of Time series. Index Number: Methods of Construction and Measurements. II Art of Teaching, Other skills Marks 50 (A) Art of Teaching Marks 30 (B) Other skills Marks 20
(A) Art of Teaching
1. Teaching & Learning: - Meaning, Process & Characteristics. 2. Teaching Objectives and Instructional objectives: Meaning & Types, Blooms Taxonomy. 3. Teaching Methods: - Types and its Characteristics, Merit, and demerits of Methods. 4. Lesson Plan: - Types and Format & Various Model. 5. Microteaching & Instructional analysis. 6. Effective ecosystem of Classroom. 7. Textbook and library 8. Qualities of Teacher. 9. Evaluation & Assessment for learning. 10. Curriculum. 11. Factors affecting teaching and learning. 12. Teaching Aids and Hands on learning.
(B) Other skills
1. General Knowledge :- History of India, Geography of India, Economic
Scenario, Contribution of Bihar in National Movement, Current affairs 2.Environmental Science- Pollution. Solid Waste, Deforestation. Global Warming. Flora & Fauna 3. Mathematical aptitude: - Area, average, Compound Interest, Decimal Fractions LCM and HCF, Heights & Distances, 4.Logical Reasoning: - . Analogy, Classification, Series, Coding-Decoding, Blood Relations,
