• Introduction – Meaning and Definition
• Objectives of Accounting
• Functions of Accounting
• Users of Accounting Information
• Limitations of Accounting
• Accounting Principles
• Accounting Concepts and Accounting Conventions
• Accounting Standards: List of Indian Accounting Standards.

• Single entry system
• Meaning & Features
• Merits & Demerits, Types.
• Conversion into Double Entry system
• Need for Conversion
• Preparation of Statement of Affairs
• Cashbook – Memorandum Trading Account
• Total Debtors Account
• Total Creditors Account
• Bills Receivable Account
• Bills Payable Account
• Trading and Profit & Loss Account and Balance Sheet.

• Meaning of Hire Purchase and Installment Purchase System
• Difference between Hire Purchase and Installment Purchase
• Important Definitions
• Hire Purchase Agreement
• Hire Purchase Price
• Cash Price – Hire Purchase Charges
• Net Hire Purchase Price – Net Cash Price
• Calculation of Interest
• Calculation of Cash Price
• Journal Entries and Ledger Accounts in the books of Hire Purchaser
• Hire Vendor (Asset Accrual Method only).

• Meaning and definition
• Technical Terms – Royalty – Landlord – Tenant
• Minimum Rent – Short Workings
• Recoupment of Short Working under (Fixed Period) restrictive and non-restrictive (Floating Period)
• Recoupment within the Life of the Lease – Treatment of Strike and Stoppage of work
• Accounting Treatment in the books of Lessee and lessor
• journal entries and Ledger Accounts including minimum rent account

• Meaning – Need for conversion
• Purchase Consideration – Mode of Discharge of Purchase
• Consideration – Methods of calculation of Purchase Consideration
• Net Payment Method – Net Assets Method
• Journal Entries and Ledger Accounts in the books of Vendor
• Treatment of items: Dissolution Expenses
• Unrecorded Assets and Liabilities
• Assets and Liabilities not taken over by the Purchasing Company
• Contingent liabilities
• Incorporation entries and preparation of balance sheet of the purchasing company under vertical format.

• Introduction – Meaning – Classification of Financial System
• Financial Markets – Functions and Significance of Primary Market
• Secondary Market, Capital Market, & Money Market

• Types of Banking and Non-Banking Financial Institutions
• Constitution, objectives & functions of IDBI
• SFCs, SIDCs, LIC, EXIM Bank
• Mutual Funds – features and types.

• Introduction – Role of Commercial Banks
• Functions of Commercial Banks
• Primary Functions and Secondary Functions
• Investment Policy of Commercial Banks.
• Narasimaham committee report on banking sector reforms.

• Reserve Bank of India (RBI) – Organization – Objectives – Role and Functions.
• The Securities Exchange Board of India (SEBI) – Organization and Objectives.
• Meaning & Definition – Features – Importance.
• Types of Financial Services – factoring, leasing, venture capital
• Consumer finance – housing & vehicle finance.

• Meaning and definition – Goals – Concepts of Marketing – Approaches to Marketing – Functions of Marketing.
• Recent Trends in Marketing – e-business – Tele-marketing – M-Business – Green Marketing – Retailing
• Relationship Marketing – Customer Relationship Management.

• Meaning – demographic- economic – natural – technological – political – legal – socio cultural environment.
• Market Segmentation and Consumer Behaviour – Meaning & Definition
• Bases of Market Segmentation
• Consumer Behaviour – Factors influencing Consumer Behaviour

• Meaning – elements – PRODUCT – product mix
• Product line – product life cycle – product planning – new product development – branding – packing and packaging.
• PRICING – factors influencing pricing, methods of pricing (only Meaning)
• pricing policy – PHYSICAL DISTRIBUTION
• Meaning, factors affecting channels
• Types of marketing channels
• PROMOTION –Meaning and significance of promotion – personal selling and advertising.

• Meaning of services – characteristics of services
• classification of services – marketing mix in service industry
• Growth of service sector in India.
• Service processes – Designing the service process
• Service blueprint – back office & front office process.

• Tourism and Travel Services – concept, nature, significance and marketing.
• Health Care services – concept, nature, significance and marketing.
• Educational services – concept, nature, significance and marketing

• Meaning and Definition – Features – Steps in formation of Joint Stock Company
• High Lights of Companies Act 2013 – Kinds of Companies – One Person Company
• Private Company, Public Company
• Company limited by Guarantee
• Company limited by Shares
• Holding Company
• Subsidiary Company
• Government Company
• Associate Company
• Small Company
• Foreign Company
• Global Company
• Body Corporate
• Listed Company

• Promotion Stage: Meaning of Promoter
• Position of Promoter & Functions of Promoter
• Incorporation Stage – Meaning & contents of Memorandum of Association & Articles of Association
• Distinction between Memorandum of Association and Articles of Association
• Certificate of Incorporation
• Subscription Stage – Meaning & contents of Prospectus
• Statement in lieu of Prospects and Book Building
• Commencement Stage – Document to be filed
• e-filing, Register of Companies
• Certificate of Commencement of Business.

• Key Managerial Personnel – Managing Director
• Whole time Directors
• the Companies Secretary
• Chief Financial Officer
• Resident Director
• Independent Director
• Auditors – Appointment – Powers – Duties & Responsibilities.
• Managing Director – Appointment – Powers – Duties & Responsibilities.
• Audit Committee, CSR Committee.
• Company Secretary – Meaning, Types, Qualification, Appointment, Position, Rights, Duties
• Liabilities & Removal or dismissal.

• Meaning
• Types
• Features
• Legal Formalities
• Administration

• Introduction – Natural Numbers – Even Numbers – Odd Numbers – Integers – Prime Numbers – Rational & Irrational numbers, Real Numbers
• HCF & LCM ( Simple problems)

• Introduction – Meaning – Types of Equations – Simple/ Linear Equations and Simultaneous Equations (only two variables)
• Elimination and Substitution Methods only
• Quadratic Equation – Factorization and Formula Method (ax² + bx + c = 0 form only)
• Problems on Commercial Applications.

Meaning – types – operation on matrices – additions – subtractions and multiplication of two matrices – transpose – determinants – minor of an element – co-factor of an element –inverse – crammers rule in two variables – application-oriented problems.

• Simple Interest
• Compound Interest including half yearly and quarterly calculations
• Annuities
• Percentages
• Bills Discounting
• Ratios and proportions
• duplicate-triplicate and sub-duplicate of a ratio
• Proportions: third, fourth and inverse proportion – problems.

• Arithmetic Progression – Finding the
• nth term of AP and Sum to nth term of AP.
• Insertion of Arithmetic Mean Geometric Progression – Finding the „n‟th term of GP and sum to „n‟ the term of GP and insertion of Geometric Mean

• Classification of Software
• Modular Programming
• Structured Programming
• Algorithms and Flowcharts
• Writing algorithms and drawing flowcharts for simple exercises.
• Overview of C Language:
• History of C
• Character set
• C tokens
• Identifiers
• Keywords
• structure of C program
• Executing a C program.
• Constants
• Variables
• data types
• declaration of variables
• declaration of storage classes
• assigning values to variables defining symbolic constants
• declaring a variable as constant
• declaring a variable as volatile
• overflow and underflow of data
• Operators in C
• Hierarchy of Operators
• Expressions
• Type Conversions and Library Functions.

• The scanf() & printf() functions for input and output operations,
• reading a character
• writing a character, (the getchar() & putchar() functions) ,
• Address operator(&)
• Formatted input and output using format specifiers,
• Writing simple complete C programs.
• Control Statements:
• Decision making with if statement
• simple if statement
• the if..else statement,
• nesting of if..else statements,
• the else..if ladder,
• the switch statement,
• the ?: operator,
• the goto statement,
• the break statement, programming examples.
• Loop Control Structures:
• The while statement,
• the do..while statement,
• the for statement,
• nested loops,
• jumps in loops,
• the continue statement, programming examples.

• Function Definition
• Prototyping
• types of functions
• passing arguments to functions
• Nested Functions
• Recursive functions.
• Arrays:
• Declaring and Initializing,
• One Dimensional Arrays,
• Two Dimensional Arrays,
• Multi Dimensional Arrays – Passing arrays to functions.
• Strings:
• Declaring and Initializing strings,
• Operations on strings,
• rays of strings,
• Passing strings to functions.
• Storage Classes – Automatic, External, Static and Register Variables.

• Defining a structure,
• declaring structure variables,
• accessing structure members,
• structure initialization,
• copying and comparing structure variables,
• operations on individual members,
• array of structures,
• structures within structures,
• structures and functions,
• Unions, size of structures, bit fields, programming examples.
• Pointers:
• Understanding pointers,
• accessing the address space of a variable,
• declaring and initialization pointer variables,
• accessing a variable through its pointer,
• chain of pointers,
• pointer expressions,
• pointers and arrays,
• pointer and character strings,
• array of pointers,
• pointer as function arguments,
• functions returning pointers,
• pointers to functions,
• pointers and structures,
• programming examples

• Defining and opening a file,
• closing a file,
• input/output operations on files,
• error handling during I/O operations,
• random access files,
• command line arguments,
• Programming examples.
• Dynamic Memory Allocation:
• Dynamic memory allocation,
• allocating a block of memory: malloc,
• allocating multiple blocks of memory: calloc,
• releasing the used space: Free,
• altering the size of a block: realloc,
• Programming examples.
• The Preprocessor: Introduction, macro substitution, files inclusion, compiler control directives, ANSI additions, programming exercises.

• Principles
• concepts and conventions,
• double entry system of accounting,
• Introduction to basic books of accounts of sole proprietary concern,
• Closing of books of accounts and preparation of trial balance.
• Final Accounts: Trading,
• Profit and Loss accounts and Balance Sheet of sole proprietary concern (Without adjustments).

• Features of the company,
• types of companies advantages of companies,
• types of shares and debentures.
• Preparation of Final accounts of companies.(simple problems only)

• Meaning, scope and role,
• A brief study of functional areas of financial management.
• Introduction to Various FM Tools:
• Financial statement analysis.
• Common size and comparative statement analysis of income and balance sheets

• Ratio Analysis,
• Fund flow statement & Cash flow statement.

• Nature, Importance & Basic Principles.
• Brief Introduction to methods of Costing & Elements of Cost, Unit Costing.

• Positional and non-positional, Base/ Radix.
• Decimal number system,
• Binary number system,
• Octal Number System and Hexadecimal Number System,
• Conversion from one System to another System.
• Binary addition, subtraction, multiplication and division.
• 1’s and 2’s complement – 2’s complement subtraction.
• Binary codes: BCD numbers, 8421 code,
• 2421 code- examples and applications.
• Gray codeConversions- Gray to binary and Binary to Gray, application of gray code.
• Excess – 3 code – Self complementing property and applications.
• Boolean algebra: – Laws and Theorems.
• AND, OR, NOT Laws, Commutative law, Associative law, Distributive law, Duality theorem.
• Demorgan’s theorems – Statements, proof using truth tables;
• Simplification of Boolean expressions using Boolean laws.
• Definition of product term,
• sum term, min term ,max term, SOP, standard SOP, POS and Standard POS.
• Conversion of Boolean expression to Standard SOP and Standard POS forms.

• Definition of Karnaugh map,
• K- map for 2, 3 and 4 variables.
• Conversion of truth tables into k-map,
• grouping of cells,
• redundant groups and don’t care conditions.
• Karnaugh map technique to solve 3 variable and 4 variable expressions.
• Simplification of 3 and 4 variable Boolean expression using K-maps.
• AND Gate, OR Gate, NOT Gate,
• Page 8 of 25 NAND Gate and NOR Gate – Definition,
• Symbol, Expression,
• Truth Table. Combinational logic circuits: Definition, applications.
• Half Adder: Symbol, Logic circuits using XOR and basic gates,
• Truth table. Full Adder: Symbol,
• Logic circuits using XOR and basic gates, Truth table.

• Latches,
• SR Flip Flops,
• concept of edge triggering,
• D- flip flop, JK- flip flop, Master slave flip flop,
• T- flipflop, Registers, shift Registers, asynchronous and synchronous counters,
• Mod 10 – counter. Introduction to Microprocessor: Introduction,
• Applications, Basic block diagram, speed, word size, memory capacity,
• classification of Microprocessors (mention of different microprocessors). 8086Architecture and programming: 8086 Architecture and programming model,
• registers, flags, memory segmentation, pin description, odd & even bank of memory,
• Bus buffering, latching, timing diagrams, wait state, MIN/MAX modes of operation.

• Addressing modes: Immediate addressing, register addressing, memory addressing, indexed addressing with displacement, I/O port addressing.
• 8086 Instructions: Instruction template for 8086 instructions, code generation using template.
• Data Transfer Instruction: Move date to register/memory from register/memory/immediate data, data transfer between a segment register and register/memory, PUSH and POP, exchange, data transfer with I/O ports.

• Data Conversion instructions: XLAT, LEA, LDS, LES, LAHF and SAHF instructions. Arithmetic Instructions: Add, subtract, negate, compare, CBW, CWD, multiply and divide instructions.
• Logical Instructions: AND, OR, EX-OR, Test, NOT, ROTATE and shift instructions. Process Control Instructions: Instructions to set/reset flags, halt, wait, lock, prefix and escape to co-processor instructions.
• String Instructions: CMPS, MOVS, LODS, STOS, and SCAS instructions. Branch Instructions: JMP, conditional jump, LOOP, LOOPE, LOOPNE, JCXZ, CALL, RET. Assembly language
• Programming: Assembly language programming examples, subroutines and macros, examples.
• Interrupts of 8086: Hardware interrupt, software interrupt and exception, priority of interrupts

• Sets and Subsets,
• Set Operations and the Laws of Set Theory,
• Counting and Venn Diagrams,
• Cartesian Products and Relations,
• Functions–One-to-One, Onto Functions,
• Function Composition and Inverse Functions;
• Properties of Relations, Computer Recognition – Zero-One Matrices and Directed Graphs,
• Partial Orders – Hasse Diagrams,
• Equivalence Relations and Partitions.

• Proposition,
• Logical Connectives and Truth Tables,
• Logic Equivalence – The Laws of Logic,
• Logical Implication – Rules of Inference;
• The Use of Quantifiers, Quantifiers, Definitions and the Proofs of Theorems

• Sequences and summations,
• Mathematical Induction,
• The Well Ordering Principle,
• Recursive Definitions,
• Structural Induction, Recursive algorithms.
• Counting: Basics of counting, Pigeonhole Principle, Permutation and Combinations, Binomial coefficients.

• Introduction,
• Probability Theory,
• Expected value and Variance.
• Advanced Counting Techniques: Recurrence relations and its solutions,
• Generating Page 9 of 25 functions,
• Inclusion – Exclusion and its applications Relations: Introduction, n-ary relations and applications,
• Representing relations,
• Closures of Relations,
• Equivalence Relations,
• Partial Orderings

• Introduction,
• Representing Graphs & Graph Isomorphism,
• Connectivity, Euler and Hamilton Paths,
• Shortest path problems,
• Planar Graphs, Graph colouring.
• Trees: Introduction, Applications of Trees, Tree Traversal, Spanning Trees, Minimum Spanning Trees.