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Punjab Board Syllabus (Book-Keeping And Accountancy, Business Organisation And Management, Korean) - XII

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BOOK-KEEPING AND ACCOUNTACY

Class - XII
One Paper                                          Time : 3 Hrs.                             Max. Marks : 100


Structure of Question Paper
1. Thirteen questions will be set in the Question Paper.
2. All the questions will be compulsory.
3. The question paper will have three sections i.e. A, B and C.


Section A : This section will cover whole of the syllabus. In this section, Nine questions of 4 marks each will be set. The answer of each theoreticalquestion should be given in 10-15 lines.


Section B : This section will cover Part-I of the syllabus. Two questions of 16 marks each will be set as under :
                Q. No. 10 : This question will be of numerical nature with internal choice.
                Q. No. 11 : This question will have internal choice between a theoretical and a numerical question. The answer of each theoretical question should be given 4-6 pages of answer book.


Section C : This section will cover Part-II of the syllabus. Two questions of 16 marks each will be set as under :-
               Q.No. 12 : This question will be of numerical nature with internal choice.
               Q. No. 13 : This question will have internal choice between a theoretical and a numerical question. The answer of each theoretical question should be given 4-6 pages of answer book.
Note : 1. There is no time or page limit for numerical questions.
           2. Use of simple Non-programmed calculater is allowed.

SYLLABUS

Book-Keeping and Accountancy


Part-I
      Unit-I - Accounting Not-For-Profit Organization.
      Unit-II - Accounting for Partnership.

      Unit-III - Reconstitution of Partnership.
      Unit-IV - Dissolution of Partnership Firm.


Part-II
     Unit-V - Accounting for share and Debenture Capital.
     Unit-VI - Analysis of Financial Statements.


Part-I
Unit-I - Accounting Not-For-Profit Organization

Not for profit organisation : Meaning and examples.
Receipt and payments: Meaning and concept of fund based and non-fund based accounting.
Preparation of Income and expenditure Account and Balance Sheet from Receipt and Payment Account and Additional information.


Unit II- Accounting for Partnership
Nature of Partnership firm: Partnership Deed (meaning, importance).
Final Accounts of Partnership: Fixed v/s Fluctuating Capital, Division of Profit among Partners (excluding guarantee and past adjustment), Profit and Loss Appropriation Account.


Unit-III-Reconstitution of Partnership
Changes Profit Sharing Ratio among the existing partners-Sacrificing Ratio and Gaining Ratio.
Accounting for Revaluation for Assets and Liabilities and distribution of reserves and accumulated Profit.
Goodwill: Nature, Factors affecting and methods of valuation : Average profit, Super profit, Multiplior and Capitalisation methods.
Admission of a Partner : Effect of Admission of Partner, Change in Profit sharing Ratio, Accounting Treatment of Goodwill (as per accounting standard 10), Revaluation of Assets and Liabilities, Reserves (accumulated profits) and
Adjustment of Capitals.
Retirement/Death of a Partner: Change in Profit sharing ratio, accounting treatment of Goodwill, Revaluation of Assets and Liabilities, Adjustment of accumulated Profits (Reserves) Payment to retiree/deceased partners.


Unit-IV Dissolution of Partnership Firm

Meaning settlement of Account: Preparation of Realization account and related accounts (excluding piecemeal distribution, sale to a company and insolvency of a partner).


Part-II
Unit-V- Accounting for Share and Debenture Capital
Share Capital : Meaning, Nature and Types
Accounting for Share Capital: Issue and Allotment of Equity and Preference shares; Over-subscription and under-subscription; Issue at par, Premium and at discount; Calls in advance, Calls in arrears, issue of Shares for consideration
other than cash.
Forfeiture of Shares : Accounting Treatment, Re-issue of Forfeited Shares.
Presentation of Shares and Debenture Capital in Company's Balance Sheet.
Issue of debenture : Meaning, Issue at par, Premium and discount, issue of debenture for consideration other than cash.
Redemption of debenture : Out of proceeds of fresh issue, accumulated profits and sinking fund.


Unit-VI-Analysis of Financial Statements
Financial Statement of a Company. Balance Sheet of a company in the prescribed form with major heading only (Schedule VI)
Financial Analysis : meaning, significance and purpose, limitations.
Tools for Financial Analysis : Comparative Statements, Common Size Statement & Trend analysis.
Accounting Ratio : meaning and objectives, types of ratios.


Liquidity Ratios : Current Ratio, Liquidity Ratio.
Solvency Ratio : Debt to Equity. Total Assets to Debt, Proprietary Ratio.
Activity Ratio : Inventory Turnover, Debtors Turnover, Payables Turnover, Working Capital Turnover, Fixed Assets Turnover, Current Assets Turnover.
Profitability Ratio : Gross Profit, Operating Ratio, Net Profit Ratio, Return on Investment, Earning Per Share, Dividend Per Share, Price Earning Ratio.


Unit VII-Statement of Change in Financial Position

Cash Flow Statement: Meaning and Objectives, preparation, adjustments related to depreciation, dividend and tax, sale and purchase of non-current assets (as per revised standard issued by ICAI).

 

BUSINESS ORGANISATION AND MANAGEMENT

CLASS-XII
One Paper                                     Time : 3 Hrs.                         Max. Marks : 100


Structure of Question Paper
1. Fifteen questions will be set in the Question Paper.
2. All the questions will be compulsory.
3. The Question Paper will have three sections i.e. A, B & C.


Section-A
This section will cover whole of the syllabus. In this section, nine question of 4 marks each will be set. The answer of each question should be given in 10-15 lines.


Section-B

This section will cover Part-I of the syllabus. Two questions of 8 marks each will be set. The answer of each question should be given in 20-30 lines. One question of 16 marks with internal choice will also be set, the answer of which should be given in 4-6 pages of the answer-book.


Section-C
This section will cover Part-II of the syllabus. Two questions of 8 marks each will be set. The answer of each question should be given in 20-30 lines. One question of 16 marks with internal choice will also be set. The answer of which should be given in 4-6 pages of the answer book.


                                                                               SYLLABUS
                                                                                   Part-I
                                                 PRINCIPLES AND FUNCTIONS OF MANAGEMENT

Unit-1 Nature and Significance of Management.
2. Principle of Management.
3. Business Environment.
4. Planning.
5. Organizing.
6. Staffing.
7. Directing.
8. Controlling.
                                                                                     Part-II
                                                            BUSINESS FINANCE AND MARKETING

Unit-9 Business Finance.
10. Financial Market.
11. Marketing.
12. Consumer Protection.
13. Entrepreneurship Development.


                                                                             Part-I
                                            PRINCIPLES AND FUNCTIONS OF MANAGEMENT

Unit-1 NATURE AND SIGNIFICANCE OF MANAGEMENT
a) Management Concept, Objectives and Importance.
b) Management as an activity, process, discipline and as a group.
c) Nature of Management as a science, as an art and as a group.
d) Management and Administration Comparison.
e) Level of Management-Top, Middle and Supervisory.

f) Management function-Planning, Organizing, Staffing, Directing, Coordinating and Controlling.


Unit-2 PRINCIPLES OF MANAGEMENT
a) Principles of Management, Meaning, nature and significance.
b) Fayol's Principles of Management.
c) Taylor's Scientific Management-Principles and techniques.


Unit-3 BUSINESS ENVIRONMENT
a) Business Environment-Meaning and Importance.
b) Dimensions of Business Environment-Political, economic, social, legal and technological.
c) Economic Environment in India, Impact of Government policy changes on business and industry with reference to liberalization, privatization and globalization (Since 1991).


Unit 4 PLANNING
a) Meaning, features, process, importance and limitations.
b) Goals, objectives, policy, procedures, strategy, methods, rules, budgets and programmes-meaning and distinction.


Unit-5 ORGANISATION
a) Meaning and importance.
b) Process of Organizing.
c) Types of Organization, Formal, informal, line organization, line & staff and functional organization.
d) Delegation: Meaning, elements and importance, barriers in the way of delegation, steps to make delegation effective.
e) Decentralization: Meaning and importance.
f) Difference between centralization and decentralization.
g) Difference between delegation and decentralization.


Unit-6 STAFFING
a) Staffing : Meaning, need and importance.
b) Steps in staffing process.
       i. Recruitment: meaning and sources.
      ii. Selection : Meaning and Process.
     iii. Training and development: Meaning, need, types and methods.
c) Methods of wage payment : Time rate and piece rate.
(d) Types of Compensation and incentives : Monetary and non-monetary.


Unit-7 DIRECTING
a) Directing-Meaning and importance.

b) Elements of direction.
      (i) Supervision : Meaning and importance.
     (ii) Motivation: Meaning and importance, Maslow's hierarchy of needs : Financial and non-financial incentives.
     (iii) Leadership : Meaning, importance, qualities of a good leader.
     (iv) Communication : Meaning and importance, types of communication and barriers to effective communication.


Unit-8 COORDINATION
Coordination : Meaning, Nature and Importance.


Unit-9 CONTROLLING
a) Controlling : Meaning and importance.
b) Relationship between planning and controlling.
c) Steps in the process of control.


                                                                             Part-II
                                                  BUSINESS FINANCE AND MARKETING

Unit-10 BUSINESS FINANCE
a) Meaning and objectives of finance functions, profits maximization vs. wealth maximization.
b) Financial Planning: Meaning and importance.
c) Capital structure: Meaning and factors.
d) Working capital: Meaning, importance, types and factors affecting its requirements.


Unit-11 FINANCIAL MARKETS
a) Concept of Financial Market: Money Market-nature, instruments.
b) Capital market: Nature and types primary and secondary market.
c) Distinction between capital market and money market.
d) Stock Exchange : Meaning, functions, NSEI, OCTEI, Training Procedure.
e) Securities and Exchange Board of India (SEBI): Objectives and Functions.


Unit-12 MARKETING
a) Marketing : Meaning, function, role.
b) Distinction between marketing and selling.
c) Marketing mix: Concept and elements.
      (i) Product : Nature, classification, branding, labeling and packaging.

     (ii) Physical distribution, Meaning, role: Channels of distribution Meaning, types, factors, determining choice of channel.
     (iii) Promotion : Meaning and role, promotion mix, Role of Advertising and Personal selling; objectives of Advertising.
     (iv) Price : Factors influencing pricing.


Unit-13 CONSUMER PROTECTION
a) Importance of consumer protection.
b) Consumer rights.
c) Consumer responsibilities.
d) Ways and means of consumer protection : Consumer awareness and legal redressal with special reference to Consumer Protection Act 1986.
e) Role of consumer organizations and NGOs.


Unit-14 ENTERPRNURSHIP DEVELOPMENT
a) Entrepreneurship : Concept, characteristics, needs and functions.
b) Process of Entrepreneurship Development.
c) Entrepreneurial Values, Attitudes and Motivation : Meaning and concept.

 

KOREAN

 

CLASS XII
Theory Paper                          Time : 3 Hrs.                    Max. Marks : 75
Oral Paper                              Time : 9 Minutes               Max. Marks : 25
Total Marks : 100
THEORY


Note : The question paper will be set in Korean.
1. Questions of applied grammar based on the prescribed text book.                                   20 Marks
2. Making of sentences in Korean with the given expressions.                                             10 Marks
3. Comprehension of unseen passage in Korean. Five questions to be asked and answered in Korean. 15 Marks
4. Translation of an unseen passage or sentences from Korean into English.                       10 Marks
5. Translation of an unseen passage or sentences from English into Korean.                       10 Marks
6. Composition of an essay of about 200 words based on the vocabulary of text book.        10 Marks


                                                                                                ORAL

Note : A group of 20 students will be examined in a 3 hours session.
1. Reading of a passage from the text book.                                                                           10 Marks
2. Questions in Korean based on the passage read above.                                                      10 Marks
3. Simple conversation. (Questions regarding name, age, family, school, or everyday events may be asked). 5 Marks





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