• Meaning
• Scope and development of
  physical geography
• origin of the earth – Theories of Kant
• Laplace
• Chamberlin
• James Jeans
• geological history of earth
• interior of the earth
• rocks
• apostasy
• earth’s movements – endogen etic
  and exogenesis
• volcanic and earthquakes
• weathering
• drainage pattern
• landforms formed by running water
• Wind and glacier.

• Structure and composition
  of the atmosphere
• Insolation
• Temperature
• pressure belts and winds
• planetary and local winds
• monsoons
• humidity and rainfall
• Koeppen & Thonthwaite classification
  of world climates
• Major climatic types – equatorial
• Monsoon
• Mediterranean
• West European and Savanna types.

• Depth zones of the oceans continental shelf
• continental slope
• deep sea plains and ocean deeps
• bottom relief of Atlantic and Indian Oceans
• salinity
• tides
• ocean currents
• Coral reefs.

• Abiotic and biotic components of the biosphere
• characteristics and types of ecosystem
• biosphere as an ecosystem
• biotic succession
• Man and biosphere
• distribution and dispersal of plants
• biome types -equatorial rainforest
• monsoon
• Savanna and temperate grassland biomes.

Paper 2: Human Geography

• Nature
• scope and development of
  human geography
• Branches of human geography
• man and environment relationship –
  determinism
• possibilism Human ecology of Mts &
  Neodeterminsa deserts and probalism
• Approaches – ecological
• Spatial
• Behavioral and welfare.

• Human adaptation to the environment
• Population growth
• Distribution
• migration problems and planning
• races and tribes
• rural and urban settlements –
  functional types
• Patterns and morphology.

• Types of farming
• agricultural regions of the world
• distribution and production of iron ore
• coal
• petroleum and hydroelectricity
• location and development of iron and steel
• cotton textile and chemical industry
• fishing
• major oceanic and rail routes
• Pattern of world trade.

• Cultural and social processes –
  social interactions
• social groups and organization
• diffusion of cultures
• cultural hearths
• major cultural realms
• Major religions of the world.

• Input-Output Analysis
• The Descriptive Model
• The Change Process
• Process Elements
• Institutions and their Orientations
• Institutional Authority
• Institutional Roles
• Contents and Stage of the Process
• Direction of Change
• Objectives underlying Accounting
  Changes:
• The Primary Objectives
• The Secondary Objectives

Unit 2: Accounting Standards

• Indian and International
• Global Convergence
• Role of Accounting in Corporate
  Governance
• Disclosure of Accounting Policies.

• Contingency and Events Occurring
  after Balance Sheet Date
• Accounting for Government Grants
• Accounting for State and Local Governmental
  Units – Governmental Funds.

Unit 4: Pricing Decisions

• Introduction
• Need and Objectives
• Factors Influencing Pricing Decision
• Various Pricing Decisions
  (including transfer pricing)
• Capacity Management:
• Learning Curve:
• Graphical Representation
• Learning Curve Ratio
• Learning Curve Equations
• Suitable Scenario to use Learning Curve
• Cost Reduction using Learning Curve

Unit 5: Contemporary Issues in Accounting

• Life Cycle Costing
• Quality Costing (including
• non-financial measures of Quality
• and Customer Satisfaction)
• Kaizen Costing
• Throughput Costing and Accounting
• Back flush Costing and Accounting.

• Nature of Accounts;
• Branches of Accounting,
• Purpose of Accounting.

Principles of Accounting:

• Limitations of Accounting
• Accounting Concepts,
• Conventions, and Accounting Standards

• Definition and Characteristics
• Depreciation and Cognate Factors
  (Profit Fluctuations, Obsolescence,
  Repairs and
• Replacement).
• Causes of Depreciation
• A Detailed and Critical Evaluation of
  the Different Methods of Charging
  Depreciation.

• Reserves for Ascertained, Anticipated
  and Contingent Liabilities
• Reserve Funds
• Specific Funds (Dividend Equalization
  Fund, Insurance Fund).
• Sinking Funds
• Secret Reserves

• Basic Terms-Royalty, Dead Rent,
  Short working etc.
• Entries in the Books of Lessee
  and Lessor
• Practical Problems

• Hire Purchase System
• Installment Payment Method

• Nature of Departmental Organization
• System of Departmental Accounting
• Technique of the Columnar System of
  Departmental Accounts
• The Problem of Allocating Expenses.
• Practical Problems

• Features of Suitable System of
  Branch Accounts
• Accounts Relating to Branches
  Authorised to Sell Goods Supplied
  at Cost Price
• by the Head Office for Cash as
• well as on Credit
• Accounts Relating to Branches when
  Goods Supplied by the Head Office at
• Marked Price
• Accounts Relating to Independent Branches
• Accounts Relating to Foreign Branches
• Practical Problems

• Origin, Objects and Special Features
• Capital Account and General
  Balance Sheet
• Treatment of Capital Losses, Depreciation,
  Extensions, Replacement etc.
• Application of the System to
  Different Enterprises.
• Practical Problems

• Meaning and Important Terms
• Preparation of Voyage Accounts
• Practical Problems

• Packages, Empties and Containers –
  Meaning, Important Terms, Objectives
• Methods of Accounting of Packages:
  Non-Returnable and Returnable
  Containers
• Practical Problems

• Basics of Computerized Accounting