syllabi 10+1 voc streams - Government Senior Secondary School ...

2. Accounting Records :
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Preparation of journal, Ledger, Cash book, types of cash books, Single column cash book;
Double column cash book, Triple column cash book, Bank cash book, petty cash book; Practical
problems.
3. Subsidiary Books :
Needs and use of subsidiary journal and sub-journals. Purchase book, Trade discount, Sales
book, Purchase Returns book, Debit Note, Sales return book, Credit Note, Practical Problems.
Time:2 hrs Theory Marks: 30
Syllabus Internal Assessment: 15
Semester-II Total Marks: 45
4. Final Accounts :
Procedure for preparing Trial balance, final accounts, trading account, Profit & loss account
Balance sheet; Practical Problems.
5. Methods of Valuation : Depreciation, methods of computing depreciation.
6. Farm Planning : Budgeting, techniques of farm planning, farm budgeting, steps in farm
planning and budgeting, farm plans.
BOOK KEEPING & FARM PLANNING
Time : 3 hrs. PRACTICAL M. Marks : 25
Semester-I
1 Survey of Book-keeping practices followed in Agri-business.
2 Preparation of Journal book.
3 Posting in Ledger.
4 Record of entries in Cash book.
5 Preparation of Petty cash book.
6 Preparation of Purchase book.
7 Preparation of Sales book.
8 Preparation of Purchase return book.
9 Preparation of Sales return book.
Time : 3 hrs. PRACTICAL M. Marks : 50
10 Preparation of Trial Balance.
11 Computation of Gross profit/Loss.
12 Computation of Net Profit/Loss.
13 Preparation of Balance Sheet.
14 Computation of Depreciation.
15 Preparation of Farm planning.
16 Preparation of budget.
SEMESTER-II
(iii) REPAIR AND MAINTENANCE OF
POWER DRIVEN FARM MACHINERY
PAPER-I BASIC WORKSHOP PRATICES
Time:2 hrs Theory Marks: 30
Syllabus Internal Assessment: 10
Semester-I Total Marks: 40