Gujarat Board Syllabus (Psychology, Element of Account) Class XI-XII

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Syllabus of Higher Secondary Standard (General Stream - English Medium)

Psychology (141)

 

Standard: 11
UNIT 1 :What is Psychology?

  • Introduction
    • Psychology as a subject
    • Subject matter of Psychology
    • Psy. as a modern subject.
    • Milestone in the history of Psychology
    • Approaches of the study of Psychology
    • Biological, Behaviouristic, cognitive
  • Psycho - dynamic, Humanistic
  • Socio - cultural fields of Psychology.
UNIT 2: Methods of Study Psychology
  • Introduction
  • The Goals of Psychology
  • Methods of study Psychology
  • Observation, Experimental. (Correlational Method) Cross-Sectional and Longitudinal Studies
  • Case - history method
  • Instruments for study of Psychology
  • Tests
  • Interview
  • Questionnaire
UNIT 3: Biological basic of behaviour
  • Introduction
  • Evolutionary Prospective
  • Genes and behaviour
  • Brain and Nervous system (Relaxes Box)
  • Biology of Behaviour - The nervous System (Box), Method of studying Briain.
  • M. R. 1. (Box)
  • Endocrine glands
UNIT 4: Socio Cultural Basis of Behaviour
  • Introduction
  • What is culture ?
  • Relation between human behaviour and culture
  • socialization and accult aration
UNIT 5: Development of life-spsn.
  • Introduction
  • What is development ?
  • Growth, Maturity, concept of development, principles of development,
  • Factors affecting development, Critical Periods of Development.
  • Revolutionary stages in development, (Indian views about stages of development)
  • Infant stage, childhood stage, Developmental Tests & Characteristics.
  • (Childhood in India (Box))
  • Adolescence stage
  • Characteristics and challenges
  • Adult stage - stages and challenges
  • Old age
  • Problems of Old age and dealings with them [Gsmily ant Human Development (Box)]

 

UNIT 6. Sensory and Perceptual Processes.

  • Introduction
  • Definition of sensation
  • Meaning and types of ……..
  • Visual, Audition, Smell, Taste & Tactile
  • Process of Attention
  • Determinants of attention
  • Characteristics of attention
  • Attention and Perception
  • Process of Perception
  • Principles of Perceptual Organisation (optical illusion (Box))
  • Depth and Distance perception reception of individual.
  • Social perception.
UNIT 7: Process of Learning
  • Introduction, what is learning ? How does an individual learns ? Classical conditioning,
    • Instrumental conditioning.
    • Social Learning, Verbal learning and organisational process
    • Learning of skill
    • Process of learning, Extinction,
    • Reinforcement, Generalisation and discrimination
    • Transfer of Learning
  • General and specific learning
    • Determinants of Learning
    • Continuous and Partial rein or cement
    • Motivation, Preparedness
    • Learned Helplessness.
  • [Learned Indolence, Self - Punitive Habits (Box)]
  • Factors affecting Learning
  • Difficulties in learning, Practical applications of Learning principles,
UNIT 8 - Process of memory
  • Introduction, what is memory ?
  • Stages of memory.... Encoding, Storage, Retrieval
  • Tridimensional model of memory
  • Long Tern memory
  • Declarative and procedural memoriam Episodic and Semantic memory.
  • Measurement of memory
  • Forgetting - Encoding Failure, Storage Failure and
  • Failure of retrieval, Amnesia
  • Improving Memory [Emotion and Memory (Box)]
UNIT 9 : Cognitive Processes
  • Introduction
    Process of Information and it's measurement.
    What is thinking ?
  • Logical reasoning, problem solving,
  • Judgment and decision making
  • Creative thinking
UNIT 10 : Language and Communication
  • Introduction, Language, nature and characteristics,
  • Origin of language,
  • Language and thought
  • Process of Communication
  • Verbal and Non-verbal Communication
  • skills of Communication
  • obstacles of Communication
UNIT 11 : Motivation and Emotions
  • Introduction, what is motivation ? (Needs)
  • Maslow's mind, Biological needs.
  • Main psychological motives,
  • Achievements, Affiliation and Power
  • Emotions Internal & external
  • Frustration
  • Conflict and Anxiety
  • Nature of emotions
  • Expression of emotions
  • Physical and counseling base

Relation between emotion and motives (related to examination)

UNIT 12: Stages of Development

  • Introduction : Cognitive Development - Piaget's Theory.
  • Principle of Piagano related to intellectual development
  • Socio emotional development, [Temperament (Box)]
  • Greed
  • Paternal methods of child upbringing
  • Stages of psycho-social development [erikson]
  • Moral development [Piaget, Kohiberg]
  • Development of Values [Values in relation to Indian Context (Box)]
  • All round development of a child
  • Practical for Semesters I and II
    (1) One Project
    (2) Three practical related to the following areas
  • Education, Memory, Motivation, Perception, Attention, Thinking.

Standard : 12
UNIT 1 : Intelligence

  • Introduction
  • What is intelligence ?
  • Approaches to understand intelligence (Gardner, Sternberg, J. R Das)
  • Culture and intelligence
  • measurement of intelligence
  • Deficiency
  • Talent
  • Special abilities : Aptitude [Nature and Measurement]
UNIT 2 : Ego and Personality
  • Approach towards ego and personality.
  • Concept of ego and self - control
  • Indian view about self
  • Approaches related to study of personality
  • Types of personality (Type A, Type B, Type C, Personalities Bos)
  • Special abilities
  • Measurement of personality - Projective Measures
  • Analysis by
UNIT 3 : Group Process and Social effects
  • Introduction, nature of group,
  • Formation of group
  • Types of group
  • Factors affecting types of group,
  • Acceptance and obedience
  • Effect of group on behaviour of an individual
  • Risk
  • Leadership
  • nature and functions
  • Types of leadership
UNIT 4 : Psychological Trends and Social
  • Definition and nature of psychological trends
  • Measurement
  • Formation and Transformation
  • Prejudice and differences
  • Internal conflicts
UNIT 5 : Coping with Challenges
  • What is adjustment ?
  • Nature of Stress origin of stress, types of stress.
  • Coping with stress
  • Mental Health (Optimism and success, factors determining positive health and happiness)

 

UNIT 6 : Mental………..

  • Introduction
  • What is abnormal behaviour ?
  • Classification of deviances,
  • Factors responsible for abnormal behaviour
  • Main Psychological abnormalities
  • Behavioural abnormalities
  • Personal abnormalities
UNIT 7 : Approaches towards Treatment
  • Introduction, nature and process
  • Types of treatment
  • Biomedical counseling
  • Psycho-dynamic
  • behavioural
  • Yoga
  • meditation
  • Rehabilitation of mentally ill
UNIT 8 : Environment and behaviour
  • Introduction
  • Relation between individual and environment (personal, ……, regional)
  • Environmental stress and its effects
  • Noise pollution
  • Crowd
  • Natural Calamities
  • Encouraging environment a approach
  • Renewable use of energy
  • Protection (green house effect)
UNIT 9 : Institutional Psychology or Organizational Psychology
  • Introduction
  • Formation and functions of
  • Selection of employee
  • Training
  • Evaluation of work
  • Work inspiration
  • Advertisement and marketing
UNIT 10 : Psychology and Social Problems
  • Introduction
  • Social Problems poverty, deprivation of social opportunities,
  • Challenges towards National organizations
  • Gender differences
  • Population explosion
  • Effects of means of communication and ..........
  • Urbanisation
UNIT 11 : Necessary skills to be a successful Psychologist
  • Introduction
  • Development as a Psychologist
  • Skills to conduct interviews
  • Skills to advice
UNIT 12 : Statistics in Psychology
  • Introduction
  • What is Statistics ? 
  • Types of Statistics
  • Descriptive Statistics
  • Standard of measurement
  • Graphical presentation of information and data
  • Bar graph
  • Multi m angle graph
  • Measurement of central tendency
  • Standard deviation and
  • Concept of Co-relation
  • General distribution through curve
  • Semester 3 and 4 Practical
  • 5 Experiments to be done on the basis of chapters like intelligence, personality, Aptitude, Adjustment, Attitude, Self concept, Anxiety

 

Element of Account (154)

 

Standard: 11
UNIT - 1 INTRODUCTION TO ACCOUNTING

  • Accounting : Meaning, objectives, Accounting information - its types & forms, Advantages & Limitations.
  • Qualitative characteristics of Accounting information Reliability, Relevance, understandability, comparability.
  • Basic Accounting terms : Economic transaction, Capital, Drawings, Liabilities, Debts, Assets, Revenue, Income, Expenditure & Expense (capital & revenue nature) purchases, sales, goods, stock, Debtors, Receivables, creditors, payables.
UNIT - 2 ACCOUNTING CONCEPTS, PRINCIPLES & CONVENTION
  • Basic concept : Accounting entity, money measurement, going concern, Accounting period.
  • Basic Principles Dual Aspect, Verifiability, objectivity, Historical cost – Revenue Recognition, matching, Full Disclosure.
  • Practical approach in applying principles Materiality, Consistency, Prudence, Timeline, substance over form, variations in accounting practices,
UNIT - 3 (GENERATION OF VOUCHERS AND RECORDING OF TRANSACTIONS)
  • Origin of a transaction, original documents & vouchers, preparation of vouchers.
  • Accounting Equation Meaning and analysis of accounting transaction using accounting equation.
  • Rules of Debit & Credit : For assets, Debts & liabilities, for capital, for Incomes & Expenses.
  • Book keeping by double entry system : Book for writing original entry :- meaning, for matson for writing transaction : Journal
    Books for special purpose : Meaning, Utility, form & writing of entries in it.
    (i) cash book : Simple, with bank column and petty cash-book.
    (ii) Purchase Book, Sales Book, Return Books, Bills receivable and Bills payable book
  • Posting : Meaning, Utility, Formation, Posting from Journal, cash-book and from Journal Proper, to find out balances of accounts.
  • Bank Reconciliation statement : Meaning, Utility and preparation of B.R.S. from cash book & pass book of same period, also preparation of B.R.S. from correct cash balance.
UNIT 4 (Trial Balance and Rectification of Errors)
  • Trial Balance : Meaning, Objectives and preparation of Trial Balance.
  • Errors : Types of Errors, Errors affecting trial balance & errors not affecting trial balance.
  • To find Errors & its rectification.
  • Suspense Account : Meaning, utility, preparation of suspense account and accounting effect of balance of suspense a/c.
UNIT 5 : (Depreciation, Provisions and Reserves)
  • Depreciation : Meaning, need for calculating dep. (objects or necessity of dep.), factors or causes of dep., methods of calculating dep., straight line method, reducing balance method. (Except change of method), other methods of dep. (without practical problems), effect of different methods on asset, account of accumulated dep., Disposal of Asset a/c., Provision for dep. a/c.
  • Reserves & Provisions : Meaning & objects, Need for creating reserve for doubtful debts, provision for discount reserve on debtors.
    Difference between General reserve and provision.
    Types of Reserve :
    General reserve, Capital reserve, Revenue reserve, Special reserve and provision.

 

UNIT - 6 (Bills of Exchange)

  • Bill of Exchange and Promissory note : definition, characteristics, Parties to it, specimen and difference.
  • Important terms : Period of bill and days of grace, maturity date,
  • Demand bill or sight bill, term bill. Negotiation, Endorsement, discounting of bill, dishonour of bill, noting charges, Insolvency of drawee, disposal and renewal of a bill.
  • Journal entries relating to bills.
UNIT - 7 (Financial Statements)
  • Financial Statements Meaning & Class of people using it.
  • Profit & Loss Account Gross profit, Operating profit & Net profit.
  • Balance Sheet Need, Group headings, Marshalling of assets & Liabilities in proper order.
  • Following types of adjustments for preparing financial statements. Closing stock, unpaid expenses, prepaid expenses, Income due but not received, Income received in advance, dep., provision for doubtful debts, discount reserve on debtors, managers com., abnormal toss, goods sent on sales or return basis, goods in transist.
  • Preparation of profit & Loss a/c. and Balance Sheet for sole proprietorship firm.
UNIT - 8 (Financial statements of Non trading Concern)
  • Non-trading firm : meaning and examples.
  • Receipt-Payment account, Income & Expenditure account: Meaning and explanation of accounts of capital fund & non permanent fund.
  • Preparation of Income & Exp. & Balance Sheet form given receipt and payment account & additional information. maximum additional information should be from opening balance sheet, Income & Exp. account & in form of small adjustments.
UNIT - 9 Accounting from Incomplete Records
(with concept of single entry system)
  • Meaning, uses & limitations.
  • Ascertainment of profit/loss by statement of affairs method i.e. (comparison of capitals method.)
Standard: 12
Financial Accounts - Accountancy II (Partnership and company Accounts)
UNIT - 1 PARTNERSHIP ACCOUNTS
  • Form of partnership firm - partnership Deed - Meaning and Impact.
  • Special features of partnership final accounts : Fixed v/s fluctuating capital accounts, distribution of profit amongst partners.
    Adjustments of 11th Std. and relating to Guarantee of profits, Joint life Policy (only explanation relating to accounting entries of Joint life Policy.
UNIT - 2 RECONSTRUCTION OF PARTNERSHIP - (Changes in partnership)
  • Charges in P. & L. ratio of existing partners - sacrifice ratio & Gain or benefit ratio.
  • Revaluation of Assets & Liabilities, Distribution of accumulated profit & Reserves - Goodwill - Factors affecting valuation of goodwill and methods of valuation of goodwill :
    Average Profit (Simple and weighted), Super Profit (only Explanation of concept of super profit), method of capitalising it (only Explanation), Accounting Treatment of Goodwill)
  • Admission of a partner : Problems Arising on Admission of a partner, New Profit sharing ratio after Admission of a Partner - Sacrifice ratio, Entries for goodwill on Admission, accounting entries for revaluation of Assets and Liabilities, accounting entries for distribution of accumulated profits, Adjustment of capital Accounts.
  • Retirement or Death of Partner : New profit-sharing ratio after retirement, Gain ratio, Treatment of Goodwill on retirement, Accounting entries for revaluation of Assets & Liabilities, Distribution of Accumulated Profit or Reserve, Adjustments for Joint life Policy and Capital Accounts.
    (Note : Examples of Retirement and Admission together is not included.)

 

UNIT - 3 DISSOLUTION OF PARTNERSHIP FIRM

  • Meaning, mode of settlement of Accounts : Entries on Dissolution Realisation Account and Preparation of necessary accounts and also Profit & Loss in Realisation A/c.
    (Piecemeal Distribution,, sale to company & Insolvency of Partnership is not Included.)
UNIT - 4 SHARE CAPITAL TRANSACTION
  • Share & Share Capital : Meaning and types.
  • Accounting of Share Capital
    Issue of Equity & Preference shares, its Allotment, Private placement and public subscription, over subscription and under subscription, to issue share, at par, at premium and at discount, calls received in advance, calls-in-arrears, issue of shares for consideration other than cash.
  • Share forfeiture : Accounting entries, reissue of forfeited shares.
  • Disclosure of share capital in company's Balance sheet.
UNIT - 5 ACCOUNTING FOR DEBENTURES
  • Issue of Debentures : Meaning of Debenture, Issue of debentures at par and at premium, issue of debentures for consideration other than cash, Debentures issued as collateral security.
  • Redemption of Debenture : Meaning, consideration for Redemption of debentures,
    (A) Repayment on a specified date
    (i) Sinking Fund
    (ii) Accumulated Profits. and
    (iii) From Capital obtained through issue of new shares and debentures.
UNIT - 6 ANALYSIS OF FINANCIAL STATEMENTS
  • Financial statement of company
    - Structure of Balance Sheet : With only Main Headings.
  • Analysis and interpretation of financial statement : Meaning, importance, objectives & Limitations.
  • Methods used in analysis of financial statements
    (a) Comparative Financial and Operating Statements,
    (b) Common size statements
  • Accounting Ratio : Meaning and objectives, types of ratios.
    Liquidity ratios Current ratio,
    Liquid ratio.
    Solvency ratios Debt - Equity ratio total assets to debt, Proprietary ratio.
    (Debt - equity-ratio)
    Activity Ratios : Turnover ratio, Debtors Turnover, Creditors Turnover, working capital turnover ratio.
    Profitability Ratios : Gross Profit ratio, Net profit ratio, operating ratio.
    (Note : only the calculation of the above ratios from given information is included.)
UNIT : 7 DESHI NAMA SYSTEM
  • Different books : Rojmel, Bethomel, Peta Nondh - (Jama Nondh & Udhar Nondh), Preparation of Khatavahi.
  • Utaro (Trial Balance)
  • Havala mel or Achad mel
  • Preparation of final accounts
    2 methods
    (i) Kharid - Vakra Khata Method
    (ii) Vatav Khata Method
  • To prepare Sarvaiyun (B/S.)