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

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Time: 3 hrs Theory Marks: 65
Syllabus Internal Assessment: 30
Semester-II Total Marks: 95
PART-A
Unit III Trial Balance and Rectification of Errors
� Trial Balance : Meaning, Objective, Advantages and Methods of preparation.
� Errors : Types of Errors, Errors affecting Trial Balance, Errors not affecting Trial Balance.
� Detection and Rectification of Errors (One sided and two sides); Use of suspense Account.
Unit IV Bank Reconciliation Statement
� Bank Reconciliation Statement: Meaning, Need and Preparation Correct Cash Balance.
Unit III Financial statements
PART-B
� Financial Statements : Meaning and Objectives.
� Distribution between Capital and Revenue Expenditure.
� Balance Sheet : Need, Grouping, Marshalling of Assets and Liabilities, Vertical Presentations
of Financial Statements.
� Adjustments of Preparation of Financial Statements with Respect to Closing Stock,
Outstanding Expenses, Prepaid Expenses, Accrued Income, Income Received in Advance,
Depreciation, Bad Debts, Provision of Doubtful Debts, Provision of Discount on Debtors,
Manager's Commission.
� Preparation of Trading and Profit & Loss Account and Balance Sheet of Sole Proprietorship.
Unit IV Auditing
� Origin of Auditing : Meaning and definition of Auditing : Function and objectives of Auditing.
� Qualities of an Auditor: Scope of Auditing; Advantages and Limitations of Auditing; Auditing
in India.
(iii) PURCHASING AND STORE KEEPING
PAPER I: ELEMENTS OF PURCHASING
Time : 2 hrs THEORY Marks: 30
Int. Ass./CCE: 10
Total Marks: 40
SEMESTER - I
UNIT-I: PRODUCT
Time, place, form and possession utilities-Competitive and complementary products.
UNIT-II: MARKET
Essence of Market and Marketing-Law of demand and supply-off and peak seasons.
Time : 2 hrs THEORY Marks: 30
Int. Ass./CCE: 15
Total Marks: 45
SEMESTER – II
UNIT-III: PURCHASING
Purchase Organization, Purchase Functions, Principals of purchasing, Methods of Purchasing,
Purchase Routine, Value Analysis, Terms of Trade, Quantity Discount, Ethics of Purchase-Principle
and standard of purchase practice.