Accounting: objectives, advantages and limitations, types of accounting information; users of accounting information and their needs.
Basic accounting terms: business transaction, account, capital, drawings, liability (Non - current and current); asset (Non - current; tangible and intangible assets and current assets), receipts (capital and revenue), expenditure (capital, revenue and de
Theory Base of Accounting
Fundamental accounting assumptions: going concern, consistency and accrual.
Accounting principles: accounting entity, money measurement, accounting period, full disclosure, materiality, prudence, cost concept, matching concept and dual aspect.
Accounting Standards and IFRS (International Financial Reporting Standards): concept and objectives
Double entry system of accounting.
Bases of accounting - cash basis and accrual basis.
Unit 2: Accounting Process
Chapter 3: Recording of Transactions
Accounting equation: analysis of transactions using accounting equation.
Rules of debit and credit: for assets, liabilities, capital, revenue and expenses
Origin of transactions- source documents (invoice, cash memo, pay in slip, cheque), preparation of vouchers - cash (debit and credit) and non cash (transfer).
Books of original entry: format and recording - Journal.
Cash Book: Simple Cash Book, Cash Book with Discount Column and Cash Book with Bank and Discount Columns, Petty Cash Book.
Other books: purchases book, sales book, purchases returns book, sales returns book and journal proper.
Preparation of Bank Reconciliation Statement, Ledger and Trial Balance.
Bank reconciliation statement- calculating bank balance at accounting date: need and preparation. Corrected cash book balance.
Ledger - format, posting from journal, cash book and other special purpose books, balancing of accounts.
Trial balance: objectives and preparation
Depreciation, Provisions and Reserves
Depreciation: concept need and factors affecting depreciation; methods of computation of depreciation: straight line method, written down value method (excluding change in method)
Accounting treatment of depreciation: by charging to asset account, by creating provision for depreciation/ accumulated depreciation account, treatment of disposal of asset.
Provisions and reserves: concept, objectives and difference between provisions and reserves; types of reserves- revenue reserve, capital reserve, general reserve and specific reserves.
Accounting for Bills of Exchange
Bills of exchange and promissory note: definition, features, parties, specimen and distinction.
Important terms : term of bill, due date, days of grace, date of maturity, discounting of bill, endorsement of bill, bill sent for collection, dishonour of bill, noting of bill, retirement and renewal of a bill.
Accounting treatment of bill transactions.
Rectification of Errors
Errors: types-errors of omission, commission, principles, and compensating; their effect on Trial Balance.
Detection and rectification of errors; preparation of suspense account.
Unit 3: Financial Statements of Sole Proprietorship
Chapter 3: Financial Statements of Sole Proprietorship
Financial Statements: objective and importance.
Trading and profit and loss account: gross profit, operating profit and net profit.
Balance Sheet: need, grouping, marshalling of assets and liabilities.
Adjustments in preparation of financial statements : with respect to closing stock, outstanding expenses, prepaid expenses, accrued income, income received in advance, depreciation, bad debts, provision for doubtful debts, provision for discount on debtor
Preparation of Trading and Profit and Loss Account and Balance Sheet of sole proprietorship.
Incomplete records: use and limitations.
Ascertainment of profit/loss by statement of affairs method.
Unit 4: Financial Statements of Not-for-Profit Organizations
Chapter 4: Financial Statements of Not-for-Profit Organizations
Not-for-profit organizations: concept.
Receipts and Payment account: features.
Income and Expenditure account: features. Preparation of Income and Expenditure account and Balance Sheet from the given Receipts and Payments account with additional information.
Unit 5: Computers in Accounting
Chapter 5: Computers in Accounting
Introduction to Computer and Accounting Information System {AIS}: Introduction to computers (Elements, Capabilities, Limitations of Computer system),
Introduction to operating software, utility software and application software. Introduction to Accounting Information System (AIS), as a part of MIS
Need for measurement: Units of measurement; systems of units; SI units, fundamental and derived units. Length, mass and time measurements; accuracy and precision of measuring instruments; errors in measurement; significant figures.
Dimensions of physical quantities, dimensional analysis and its applications.
Unit II: Kinematics
Chapter - 3: Motion in a Straight Line
Frame of reference, Motion in a straight line: Position-time graph, speed and velocity.
Elementary concepts of differentiation and integration for describing motion.
Uniform and non-uniform motion, average speed and instantaneous velocity.
Uniformly accelerated motion, velocity time and position-time graphs.
Relations for uniformly accelerated motion (graphical treatment).
Chapter - 4: Motion in a Plane
Scalar and vector quantities; Position and displacement vectors, general vectors and their notations; equality of vectors, multiplication of vectors by a real number; addition and subtraction of vectors.
Relative velocity.
Unit vector; Resolution of a vector in a plane - rectangular components.
Scalar and Vector product of vectors.
Motion in a plane, cases of uniform velocity and uniform acceleration-projectile motion.
Uniform circular motion.
Unit III: Laws of Motion
Chapter - 5: Laws of Motion
Intuitive concept of force. Inertia, Newton's first law of motion; momentum and Newton's second law of motion; impulse; Newton's third law of motion.
Law of conservation of linear momentum and its applications.
Equilibrium of concurrent forces. Static and kinetic friction, laws of friction, rolling friction, lubrication.
Dynamics of uniform circular motion: Centripetal force, examples of circular motion (vehicle on a level circular road, vehicle on banked road).
Unit IV: Work, Energy and Power
Chapter - 6: Work, Engery and Power
Work done by a constant force and a variable force; kinetic energy, work-energy theorem, power.
Notion of potential energy, potential energy of a spring, conservative forces: conservation of mechanical energy (kinetic and potential energies);
non-conservative forces: motion in a vertical circle;
elastic and inelastic collisions in one and two dimensions.
Unit V: Motion of System of Particles and Rigid Body
Chapter - 7: System of Particles and Rotational Motion
Centre of mass of a two-particle system, momentum conservation and centre of mass motion.
Centre of mass of a rigid body; centre of mass of a uniform rod.
Moment of a force, torque, angular momentum, laws of conservation of angular momentum and its applications.
Equilibrium of rigid bodies, rigid body rotation and equations of rotational motion, comparison of linear and rotational motions.
Moment of inertia, radius of gyration.Values of moments of inertia, for simple geometrical objects (no derivation). Statement of parallel and perpendicular axes theorems and their applications.
Unit VI: Gravitation
Chapter - 8: Gravitation
Keplar's laws of planetary motion.The universal law of gravitation.
Acceleration due to gravity and its variation with altitude and depth.
Gravitational potential energy and gravitational potential.
Escape velocity. Orbital velocity of a satellite. Geo-stationary satellites.
Surface energy and surface tension, angle of contact, excess of pressure across a curved surface, application of surface tension ideas to drops, bubbles and capillary rise.
Chapter - 11: Thermal Properties of Matter
Heat, temperature, thermal expansion; thermal expansion of solids, liquids and gases, anomalous expansion of water; specific heat capacity; Cp, Cv - calorimetry; change of state - latent heat capacity.
Heat transfer-conduction, convection and radiation, thermal conductivity, Qualitative ideas of Blackbody radiation, Wein's displacement Law, Stefan's law, Green house effect.
Unit VIII: Thermodynamics
Chapter - 12: Thermodynamics
Thermal equilibrium and definition of temperature (zeroth law of thermodynamics).
Heat, work and internal energy.
First law of thermodynamics. Isothermal and adiabatic processes.
Second law of thermodynamics: reversible and irreversible processes.
Heat engine and refrigerator.
Unit IX: Behaviour of Perfect Gases and Kinetic Theory of Gases
Chapter - 13: Kinetic Theory
Equation of state of a perfect gas, work done in compressing a gas.
Kinetic theory of gases - assumptions, concept of pressure.
Kinetic interpretation of temperature; rms speed of gas molecules; degrees of freedom, law of equi-partition of energy (statement only) and application to specific heat capacities of gases; concept of mean free path, Avogadro's number.
Unit X: Oscillations and Waves
Chapter - 14: Oscillations
Periodic motion - time period, frequency, displacement as a function of time. Periodic functions.
Simple harmonic motion (S.H.M) and its equation; phase; oscillations of a spring-restoring force and force constant; energy in S.H.M.
inetic and potential energies; simple pendulum derivation of expression for its time period.
Free, forced and damped oscillations (qualitative ideas only), resonance.
Chapter - 15: Waves
Wave motion.
Transverse and longitudinal waves, speed of wave motion.
Displacement relation for a progressive wave.
Principle of superposition of waves, reflection of waves, standing waves in strings and organ pipes, fundamental mode and harmonics, Beats, Doppler effect.
General Introduction: Importance and scope of chemistry.
Nature of matter, laws of chemical combination, Dalton's atomic theory: concept of elements, atoms and molecules.
Atomic and molecular masses, mole concept and molar mass, percentage composition, empirical and molecular formula, chemical reactions, stoichiometry and calculations based on stoichiometry.
Unit II: Structure of Atom
Chapter 2: Structure of Atom
Discovery of Electron, Proton and Neutron, atomic number, isotopes and isobars.
Thomson's model and its limitations.
Rutherford's model and its limitations
Bohr's model and its limitations
concept of shells and subshells
dual nature of matter and light
de Broglie's relationship
Heisenberg uncertainty principle
concept of orbitals
quantum numbers
shapes of s, p and d orbitals
rules for filling electrons in orbitals - Aufbau principle, Pauli's exclusion principle and Hund's rule
electronic configuration of atoms, stability of half filled and completely filled orbitals.
Unit III: Classification of Elements and Periodicity in Properties
Chapter 3: Classification of Elements and Periodicity in Properties
Significance of classification, brief history of the development of periodic table
modern periodic law and the present form of periodic table
periodic trends in properties of elements -atomic radii, ionic radii, inert gas radii Ionization enthalpy, electron gain enthalpy, electronegativity, valency.
Nomenclature of elements with atomic number greater than 100.
Unit IV: Chemical Bonding and Molecular Structure
Chapter 4: Chemical Bonding and Molecular Structure
Valence electrons, ionic bond, covalent bond
bond parameters, Lewis structure, polar character of covalent bond, covalent character of ionic bond, valence bond theory
resonance, geometry of covalent molecules
VSEPR theory, concept of hybridization
involving s,p and d orbitals and shapes of some simple molecules
molecular orbital theory of homonuclear diatomic molecules (qualitative idea only), hydrogen bond.
Unit V: States of Matter: Gases and Liquids
Chapter 5: States of Matter: Gases and Liquids
Three states of matter, intermolecular interactions, types of bonding
melting and boiling points, role of gas laws in elucidating the concept of the molecule
Boyle's law, Charles law, Gay Lussac's law, Avogadro's law
ideal behaviour, empirical derivation of gas equation, Avogadro's number, ideal gas equation.
Deviation from ideal behaviour, liquefaction of gases, critical temperature, kinetic energy and molecular speeds (elementary idea)Liquid State- vapour pressure, viscosity and surface tension (qualitative idea only, no mathematical derivations)
Unit VI: Chemical Thermodynamics
Chapter 6: Chemical Thermodynamics
Concepts of System and types of systems, surroundings, work, heat, energy, extensive and intensive properties, state functions.
First law of thermodynamics -internal energy and enthalpy, heat capacity and specific heat, measurement of ΔU and ΔH, Hess's law of constant heat summation, enthalpy of bond dissociation, combustion, formation, atomization, sublimation, phase transition,
Second law of Thermodynamics (brief introduction)
Introduction of entropy as a state function, Gibb's energy change for spontaneous and non-spontaneous processes, criteria for equilibrium.
Third law of thermodynamics (brief introduction).
Unit VII: Equilibrium
Chapter 7: Equilibrium
Equilibrium in physical and chemical processes, dynamic nature of equilibrium
law of mass action, equilibrium constant, factors affecting equilibrium - Le Chatelier's principle, ionic equilibrium-ionization of acids and bases, strong and weak electrolytes
degree of ionization, ionization of poly basic acids, acid strength, concept of pH
Henderson Equation, hydrolysis of salts (elementary idea), buffer solution, solubility product, common ion effect (with illustrative examples).
Unit VIII: Redox Reaction
Chapter 8: Redox Reaction
Concept of oxidation and reduction
redox reactions
oxidation number
balancing redox reactions, in terms of loss and gain of electrons and change in oxidation number
applications of redox reactions.
Unit IX: Hydrogen
Chapter 9: Hydrogen
Position of hydrogen in periodic table, occurrence
isotopes, preparation, properties and uses of hydrogen
hydrides-ionic covalent and interstitial
physical and chemical properties of water, heavy water
hydrogen peroxide -preparation, reactions and structure and use
hydrogen as a fuel
Unit X: s -Block Elements (Alkali and Alkaline Earth Metals)
Chapter 10: Group 1 and Group 2 Elements
General introduction, electronic configuration, occurrence, anomalous properties of the first element of each group
diagonal relationship, trends in the variation of properties (such as ionization enthalpy, atomic and ionic radii)
trends in chemical reactivity with oxygen, water, hydrogen and halogens, uses.
Chapter 11: Preparation and Properties of Some Important Compounds
Sodium Carbonate, Sodium Chloride, Sodium Hydroxide and Sodium Hydrogencarbonate
Biological importance of Sodium and Potassium.
Calcium Oxide and Calcium Carbonate and their industrial uses
biological importance of Magnesium and Calcium.
biological importance of Magnesium and Calcium.
Unit XI: Some p -Block Elements
Chapter 12: Group 13 Elements
General introduction, electronic configuration, occurrence
variation of properties, oxidation states, trends in chemical reactivity
anomalous properties of first element of the group
Boron - physical and chemical properties
some important compounds, Borax, Boric acid, Boron Hydrides, Aluminium: Reactions with acids and alkalies, uses.
Chapter 13: Group 14 Elements
General introduction, electronic configuration, occurrence
variation of properties, oxidation states, trends in chemical reactivity
anomalous behaviour of first elements
Carbon-catenation, allotropic forms, physical and chemical properties; uses of some important compounds: oxides.
Important compounds of Silicon and a few uses: Silicon Tetrachloride, Silicones, Silicates and Zeolites, their uses.
Unit XII: Organic Chemistry - Some Basic Principles and Technique
Chapter 14: Organic Chemistry - Some Basic Principles and Technique
General introduction
methods of purification, qualitative and quantitative analysis, classification and IUPAC nomenclature of organic compounds.
Electronic displacements in a covalent bond: inductive effect, electromeric effect, resonance and hyper conjugation.
Homolytic and heterolytic fission of a covalent bond: free radicals, carbocations, carbanions, electrophiles and nucleophiles, types of organic reactions.
Unit XIII: Hydrocarbons
Chapter 15: Hydrocarbons
Classification of Hydrocarbons
Aliphatic Hydrocarbons:
Alkanes - Nomenclature, isomerism, conformation (ethane only), physical properties, chemical reactions including free radical mechanism of halogenation, combustion and pyrolysis.
Alkenes - Nomenclature, structure of double bond (ethene), geometrical isomerism, physical properties, methods of preparation, chemical reactions: addition of hydrogen, halogen, water, hydrogen halides (Markownikov's addition and peroxide effect), ozonoly
Alkynes - Nomenclature, structure of triple bond (ethyne), physical properties, methods of preparation, chemical reactions: acidic character of alkynes, addition reaction of - hydrogen, halogens, hydrogen halides and water.
Aromatic Hydrocarbons: Introduction, IUPAC nomenclature, benzene: resonance, aromaticity, chemical properties: mechanism of electrophilic substitution. nitration, sulphonation, halogenation, Friedel Craft's alkylation and acylation, directive influence of
Unit XIV: Environmental Chemistry
Chapter 16: Environmental Chemistry
Environmental pollution - air, water and soil pollution
chemical reactions in atmosphere, smog, major atmospheric pollutants
acid rain, ozone and its reactions, effects of depletion of ozone layer
greenhouse effect and global warming- pollution due to industrial wastes, green chemistry as an alternative tool for reducing pollution, strategies for control of environmental pollution.
