Chapter 1 : Concept of Business

1.1 Introduction to Business
1.2 Classification of Economic Activities
1.3 Characteristic Features of Business
1.4 Objectives of Business
1.5 Social Responsibility of Business

Chapter 2 : Business Activities

2.1 Industry
2.2 Commerce
2.3 Hindrances involved in Commerce
2.4 Branches of Commerce
2.5 Inter relationship between Industry, Trade and Commerce
2.6 Distinction between Industry, Commerce and Trade

Chapter 3 : Forms of Business Organisation

3.1 Concept of Business organisation
3.2 Forms of Business organisation
3.3 Sole Proprietorship

Chapter 4 : Joint Hindu Family Business and Cooperative Society

4.1 Joint Hindu Family form of Business Organisation
4.2 Cooperative Society

Chapter 5 : Partnership

5.1 Meaning and Definition
5.2 Features
5.3 Types of Partners
5.4 Advantages and Limitations
5.5 Registration of Partnership
5.6 Partnership Deed
5.7 Rights and Duties of Partners
5.8 Dissolution of Partnership Firms

Chapter 6 : Joint Stock Company – Formation

6.1 Joint Stock Company
6.2 Features
6.3 Classification of Companies
6.4 Distinction between Private Company and Public Company
6.5 Advantages and Disadvantages

Chapter 7 : Formation of a Company

7.1 Steps In Formation of a Company
7.2 Promotion
7.3 Functions of Promoters
7.4 Types of Promoters
7.5 Incorporation of a Company or registration
7.6 Capital subscription
7.7 Commencement of Business
7.8 Memorandum of association
7.9 Articles of association
7.10 Prospectus
7.11 Minimum Subscription
7.12 Certificate of Commencement of Business

Chapter 8 : Sources of Business Finance-I

8.1 Meaning of Business Finance
8.2 Nature of Business Finance
8.3 Need for and Significance of Business Finance
8.4 Classification of Sources of Funds
8.5 Factors Determining the choice of Sources of Finances

Chapter 9 : Sources of Business Finance-II

9.1 Non-institutional Sources of Finance
9.2 Institutional sources of Finance
9.3 International sources of Finance

Chapter 10 : Micro, Small and Medium Enterprises (MSMEs)

10.1 Meaning and definition of Enterprise and MSMEs
10.2 Registration requirements under the MSMED Act, 2006
10.3 Significance of MSMEs
10.4 Privileges offered To Micro, Small And Medium Enterprises
10.5 Other Promotional Measures For MSMEs

Chapter 11: Multi National Corporations (MNCs)

11.1 Meaning and definitions
11.2 Necessity of Globalization
11.3 Multi-national Corporations
11.4 Features of MNCs
11.5 Advantages and Disadvantages of MNCs

Chapter 12 : Emerging Trends in Business

12.1 Meaning and Definition of E – Business
12.2 Scope of E-business
12.3 Benefits of E-business
12.4 Opportunities and challenges of business in 21st Century
12.5 Opportunities
12.6 Challenges

Accountancy-I – SYLLABUS (w.e.f. 2014-15)

Chapter 1: Book Keeping and Accounting

1.1 Introduction
1.2 Book Keeping
1.3 Accounting
1.4 Basic Accounting Terms

Chapter 2: Accounting Principles

2.1 Accounting Principles
2.2 Accounting Concepts
2.3 Accounting Conventions
2.4 Accounting Standards

Chapter 3: Double Entry Book Keeping System

3.1 Introduction
3.2 Meaning
3.3 Advantages
3.4 Account
3.5 Classification of Accounts

Chapter 4: Journal

4.1 Meaning
4.2 Proforma
4.3 Illustrations

Chapter 5 : Ledger

5.1 Meaning
5.2 Advantages of Ledger
5.3 Posting

Chapter 6 : Subsidiary Books

6.1 Meaning of the Subsidiary Books
6.2 The Need / Advantages of Subsidiary Books
6.3 Types of Subsidiary Books
6.4 Preparation of Subsidiary Books
6.4.1 Purchase Book
6.4.2 Purchase Returns Book
6.4.3 Sales Book
6.4.4 Sales Return Book
6.4.5 Cash Book
6.4.6 Bills Receivable Book
6.4.7 Bills Payable Book
6.4.8 Journal Proper

Chapter 7 : Journal Proper

7.1 Meaning
7.2 Advantages
7.2.1 Opening Entries
7.2.2 Purchases of Assets on Credit
7.2.3 Sale of Asset on Credit
7.2.4 Rectification entries
7.2.5 Adjustment entries
7.2.6 Closing journal entries
7.2.7 Transfer entries
7.2.8 Other entries

Chapter 8 : Cash Book

8.1 Meaning of Cash Book
8.2 Characteristics and Advantages
8.2.1 Characteristics
8.2.2 Advantages
8.3 Importance
8.4 Various kinds of Cash Book and their Preparation
8.4.1 Simple Cash Book
8.4.2 Double column Cash Book
8.4.3 Triple column Cash Book
8.4.4 Petty Cash Book

Chapter 9 : Bank Reconcillation Statement

9.1 Introduction
9.2 Nature Of The Cash Book And Bank Pass Book (Bank Statement)
9.3 Meaning and Advantages of Bank Reconciliation Statement
9.4 Procedure for Preparation of Bank Reconciliation Statement
9.5 Reasons for Difference
9.6 Preparation of Bank Reconciliation Statement
9.6.1 Favourable Balances
9.6.2 Unfavourable Balance or Overdraft Balance
9.6.3 When extracts from Cash Book and Pass Book are given

Chapter 10 : Trail Balance

10.1 Meaning
10.2 Features or Characteristics
10.3 Merits
10.4 Limitations
10.5 Types of Preparation
10.6 Proforma
10.7 Key Points

Chapter 11 : Errors and their Rectifications

11.1 Errors
11.2 Types of Errors
11.3 Rectification of Errors
11.4 Suspense Account

Chapter 12 : Final Accounts

12.1 Meaning
12.2 Objectives
12.3 Advantages and Limitations
12.4 Capital and Revenue Items
12.5 Preparation of Trading Account
12.6 Preparation of Profit & Loss Account
12.7 Balance Sheet

Chapter 13 : Final Accounts With Adjustments

13.1 Meaning
13.2 Types of Adjustments
13.3 Summary of Adjustments
13.4 Accounting Treatment to the Adjustments given in Trial Balance.

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