PAPER – II INTRODUCTION TO
UNIT – I FINANCIAL ACCOUNTING
a) Basic concepts and conventions.
b) Accounting processing double entry accounting
i. Journal entry
ii. Ledger accounts
iii. Trial Balance
iv. Final accounts of individuals and Ltd. Company.
INCOME TAX : Concept of Income, Assesses, Person, assessment Year;
introduction to various heads of income: concept of deduction exemption, rebate
and Rebate and Relief.
UNIT – II COST ACCOUNTING
1. Meaning Objectives, advantages and limitations
of cost accounting
2. Unit/Job/Batch costing
3. Marginal costing
UNIT – III : MANAGEMENT Accounting
Management accounting: concept,
Utility, Tools and Techniques,
Budget & budgetary control – cash budget, flexible budget.
Analysis and interpretation of financial statement – Ratio analysis
UNIT – IV ECONOMICS
Definition, Nature & Types
Demand function – types, law of demand, Elasticityof demand
Supply function – concept, Law of variable proportions.
UNIT - V BUSINESS LAWS
Indian Contract act 1872 – office, acceptance, essential of valued
Company law: formation of company, MOA, AOA prospectus, company
meeting. Shares, debentures & other source of finance for company.
Paper - 1 Information Technology
Paper - 2 Introduction to Commercial Practice
Paper - 3 Introduction to Operating Systems
Paper - 4 Computer Programming in C
Paper - 5 Management Information System Analysis and Design