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Paper - V
Business Maths
Ratio-Profit ratio, sacrifice ratio and gain ratio, opercentage-Appplication of percentage
in calculating cost and invoice price, Manager's commission, discount, commission and
brokerage, Average, Profit and loss.
Calculus (Problems and theorems involving trigonometrical ratios are not to be done) :
Elementary differentiation- partial derivatives up to second order; Homogeneity of
functions; Maxima and Minima; cases of one variable Euler's theorem.
Elementary Matrices and Determinanats; Definition of a matrices, Types of matrices,
Algebra of matrices, Elementary properties of determinants; Calculation of values of
detreminants up to second order.
Logarithms. Linear Programming, Graphical method of solution; Problems relating to two
variables including the case of mixed constraints. Simplex Method-Solution of problems
up to two variables.
Simple & Compound Interest and Annuites-different types of interes rates' concept of
present value and amount of a sum types of annuities; present value and amount of an
annuity including the cases of continuous compounding, problems relating to sinking
fund.
Paper - VI
Computer Fundamental
Introduction to Computer : Introduction, Information Processing and the Electronic
Digital Computers, Information Technology, Uses of Computers, and Human Beings,
Charac teristics of a computer, Limitations of Computers, When to use a computer,
Impact of Computerisation.
Generations and Types of Computers : Prehistoric and early calculating devices,
Generations of Computers, Types of Computers.
Micro Computer : The CPU and main memory, The Machine Cycle, Representing Data
and program, Capacity of a computer, Binary Coding Systems, The system Unit, What a
UPS Should do, The mother board, Micro processors, Random Access Memory (RAM),
Read only memory (ROM), Other Forms of Memory, New Dimensions in PC.
Input / Output Device : The System Concept, Hardware, Software, Input Devices, New
Input Devices, Output Devices, Multifuction Devices.
Storage Devices : Data hieararchy and data capacity, Units of Measurement, Primary
Vs Secondary Storage, Floppy Disk, Hard Disk, CDROM, Tape Drive.
Computer software : What is Software?, Relationship between Hardware and software,
Two Types of software, Basic software tools, Word Processing software, Spread sheet
software, Data base management system software, Graphics software,
Communications Software Advanced Software tools, System Softwares, Some Popular
operating Systems, Utilities Software/ Programs, Compilers.
Computer Number Sysyem and Arithmetic : Data Representating in Computer,
Different Types of Data, Representing Number in the Decimal System, Binary Number
System, Octal and Hexa Decimal Number, Binary Arithmetic, Advantages of these
numbers, Standard Coding System.
Computer Language : What is computer Language?, Characteristics of Programming
Language, Different types of programming languages, Machine Languages, Assembly
languages, High Level Leanguages, Advantages of High Level Languages, Limitations
of High level Languages, Some popular High level Languages, 4 GLS, Fifth Generation
Languages, Object Oriented and Visual Programming.
Computer Virus : Types of Viruses, Beating the Viruses, Detection of Viruses,
Prevention of Viruses, Viruses-fact and Fiction, Viruses and Networks, Non Dos Viruses.
Data Communications and Networks : Communications, Two models of
communications, Digital Convergence, Practical uses of communications, Telephone
related communications, Computers and communications, New Technologies in modem,
Communication protocols, Communication channels, Types of connections, Types of
Networks, Local Area Networks (LAN) Transmission Modes.
Disk Operating System : Fundamentals of Operating System, Dos Terminology, Dos
Commands, Special Dos file.
Paper - VII
Business Organisation
Business : meaning and definitions - basic features - domestic and international
business-inter dependence and co-operation through business at national and
international levels. Business and profession.
Business, Economy and Society : Their inter-relationship-economic systems-
elementary ideas-Public, Private and Joint sectors-concept of social reponsibility of
business.
Business activities classified : Industry, Trade and Commerce-their inter-relationship-
their role in generating output and employment.
Objectives of Business : nature and improtance of objectives-multiple objectives of
business. Primary and Secondary objectives-need for balancing the multiple objectives.
Business Organisation : meaning-importance-steps in setting up a business
organisation-personal and impersonal aspects-concept of seperate entity.
Scale, Size of business : Large, Medium and Small business-factors influencing the
size-respective roles of Large, Medium and Small Industries (including cottage industry)
in Indian economy (elementary ideas).
Capital, Profit and Turnover : meaning of capita-functions, types and form of business
capital-financing long-term, medium-term and short-term capital requirements of a
business firm-owned capital and borrowed capital-various meaning of profit in business,
economics and taxation-profit earning vs. profiteering-turn over of capital-its relationship
with business performance and growth.
Purchase and Sale : essential aspects of a buying and selling transaction in case of
goods as well as services, viz., transfer of ownership, delivery of goods/rendering of
services, payment (illustrations)- market-importance and types-functional and merchant
middlemen-their services and dis-services.
Functional classification : Industry : extractive-nature & importance of each-farming,
mining, fishing, etc, manufacturing-different aspects, viz., technical, material, processing,
quality standard, etc.-selection of site for a factory.
Trade : home trade-wholesale trade-functions and types-different aspects of
organisations, (viz., departments, locality, warehouse, capital, sources of supply.) Retail
Trade : functions and services - different aspects of organisation, (viz., locality, sources
of supply, capital) generalised and specialised retailing.
Large-scale Retailing (a) Chain Store, (b) Multiple Shop, (c) Departmental Store, (d)
Super-market-features, advantages and limitations of each of the forms. Hire-Purchases
and Inssstalment System.
Foreign Trade : characteristics - basis of foreign trade-different types of importers and
exporters-general procedure of import and export-documents used in foreign trade-role
of customs and Port Authorities. Govt. regulation of Foreign Trade.
Commerce : Banks-different types-importance-functions and services of banks to
business-procedure of granting different types of loans and advances-different types of
accounts-negotiable Instruments such as Cheques, Drafts, Bills, etc.-Crossing and its
implications.
Insurance-Meaning, importance, types (life and general)-basic principles, (viz., insurable
interest, utmost goodfaith, indemnity) - general insurance policies-procedure of taking
out policies and settling claims.
Transport-functions-importance-different modes-Railways, Inland Waterways, Sea and
Air-their features-advantages and limitations-factors determining the selections of a
mode of transport.
Publicity - Advertising - objectives - advantages and limitations - misuse - media - factors
determining the choice of media-other methods of Sale Promotion including
Salesmanship-role and techniques of Salesmanship.
Warehousing-functions-importance-types.
Forms of Business Undertakings : Private Sector : (only broad and general ideas with
reference to ownership and control, legal status, capital, management, stability, risk, and
profit sharing, Sole proprietorship and family business, Partnership-deed-registratio,
Company-public and private-memorandum and articles of association, Cooperatives-
different types, (Relative merits and demerits of the above notes forms).
Public Sector : Departmenta, Corporation and Company-Features-Suitability for
different purposes-autonomy and public accountability.
Management : Definitions-nature and importance-basic function, viz., planning,
organising, directing and controlling (elementary-ideas) basic principles of management.
Office Functions and Methods : Meaning of office-importance-activities in a business
office-major departments-common office appliances and their uses, Handling of
incoming and outgoing correspondence-maintenance of records-Filing and Indexing;
meaning, importance and methods
Business letters : Characteristics-drafting of business letters in matters like, enquiries,
offers, quotations and orders, confirmation, execution, refusal and cancellation of orders,
status enquiry and reply, collection of dues from debtors, agency.
Meeting : Requirements of a valid meeting - Notice, Agenda, Quorum, Chairman
(Functions only), minutes and confirmation.
Paper - VIII
Financial Accounting
Definition, Development and Objective of accounting, Basic Concepts, Principles,
Postulates and Conventions of acounting, Rules and their application related to
maintenance of journal and ledger.Sub-division of journal, preparation of trial balance,
error and their rectification. Final Accounts - Preparation of manufacturing, Trading Profit
& Loss Accounts and BAlance with adjustments.
Accounting of Non- Trading Institutions, Depreciation, Provisions and Reserves,
Concept of depriciation methods of depriciation, Depriciation accounting, Depriciation
Policy, Accounts Standard, Consignment Accounts.
Higher purchase and instalment purchase system, Meaning of hire purchase contract,
legal, provision regarding hire purchase contract, accounts records for goods of
substantial sale value and accounting records for goods of small sale values, Accounts
of instalment purchase system. Branch accounts - Dependent branch, Debtors system,
Stock and debtor system, Final accounts system, Wholesale branch, independent
branch, Foreign branch.
Partnership Accounts, essential characteristics of partneship, Partnership deed, Final
accounts, Adjustments after closing the accounts, Fixed and fluctuation capital,
Goodwill, joint life policy, change in profit sharing ratio, Reconstitution of a partnership
firm - Admission of a partner, Retirement of a partner, Death of a partner.
Amalgamation of partnership firms, Dissolution of a partnership firm, Modes of
dissolution of a firm, Accounting entries, Insolvency of partner, Sale of firm to a
company, Gradual realization of assets and piecemeal distribution. Accounting
Standard- Indian and International.