Unit 1: Accounting for Partnership Firms and Companies
Chapter 1. Accounting for Partnership Firms
Partnership: features, Partnership Deed.
Provisions of the Indian Partnership Act 1932 in the absence of partnership deed.
Fixed v/s fluctuating capital accounts.Preparation of Profit and Loss Appropriation account- division of profit among partners, guarantee of profits.
Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio).
Goodwill: nature, factors affecting and methods of valuation - average profit, super profit and capitalization.
Accounting for Partnership firms - Reconstitution and Dissolution.
Change in the Profit Sharing Ratio among the existing partners - sacrificing ratio, gaining ratio, accounting for revaluation of assets and reassessment of liabilities and treatment of reserves and accumulated profits. Preparation of revaluation account a
Admission of a partner - effect of admission of a partner on change in the profit sharing ratio, treatment of goodwill (as per AS 26), treatment for revaluation of assets and reassessment of liabilities, treatment of reserves and accumulated profits, adju
Retirement and death of a partner: effect of retirement / death of a partner on change in profit sharing ratio, treatment of goodwill (as per AS 26), treatment for revaluation of assets and reassessment of liabilities, adjustment of accumulated profits an
Calculation of deceased partner‟s share of profit till the date of death. Preparation of deceased partner‟s capital account, executor‟s account and preparation of balance sheet.
Dissolution of a partnership firm: types of dissolution of a firm. Settlement of accounts -preparation of realization account, and other related accounts: capital accounts of partners and cash/bank a/c (excluding piecemeal distribution, sale to a company
Chapter 2. Accounting for Companies
Accounting for Share Capital - Share and share capital: nature and types.
Accounting for share capital: issue and allotment of equity shares, private placement of shares, Employee Stock Option Plan (ESOP). Public subscription of shares - over subscription and under subscription of shares; issue at par and at premium, calls in a
Concept of Private Placement and Employee Stock Option Plan (ESOP).
Accounting treatment of forfeiture and re-issue of shares.
Disclosure of share capital in company‟s Balance Sheet.
Accounting for Debentures
Debentures: Issue of debentures at par, at a premium and at a discount. Issue of debentures for consideration other than cash; Issue of debentures with terms of redemption; debentures as collateral security-concept, interest on debentures.
Redemption of debentures: Lump sum, draw of lots and purchase in the open market (excluding ex-interest and cum-interest). Creation of Debenture Redemption Reserve.
Conversion method.
Unit 2: Financial Statement Analysis
Chapter 3. Analysis of Financial Statements
Financial statements of a company: Statement of Profit and Loss and Balance Sheet in the prescribed form with major headings and sub headings (as per Schedule III to the Companies Act, 2013).
Financial Statement Analysis: Objectives, importance and limitations.
Tools for Financial Statement Analysis: Comparative statements, common size statements, cash flow analysis, ratio analysis.
Accounting Ratios: Objectives, classification and computation.
Liquidity Ratios: Current ratio and Quick ratio.
Solvency Ratios: Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio and Interest Coverage Ratio.
Activity Ratios: Inventory Turnover Ratio, Trade Receivables Turnover Ratio, Trade Payables Turnover Ratio and Working Capital Turnover Ratio.
Profitability Ratios: Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net Profit Ratio and Return on Investment.
Chapter 4. Cash Flow Statement
Meaning
objectives and preparation (as per AS 3 (Revised) (Indirect Method only)
Conservation of charge, Coulomb's law-force between two point charges, forces between multiple charges
superposition principle and continuous charge distribution.
Electric field, electric field due to a point charge, electric field lines, electric dipole, electric field due to a dipole, torque on a dipole in uniform electric field.
Electric flux, statement of Gauss's theorem and its applications to find field due to infinitely long straight wire, uniformly charged infinite plane sheet and uniformly charged thin spherical shell (field inside and outside).
Chapter-2: Electrostatic Potential and Capacitance
Electric potential
potential difference, electric potential due to a point charge, a dipole and system of charges
equipotential surfaces, electrical potential energy of a system of two point charges and of electric dipole in an electrostatic field.
Conductors and insulators, free charges and bound charges inside a conductor.
Dielectrics and electric polarisation,
capacitors and capacitance,
combination of capacitors in series and in parallel
capacitance of a parallel plate capacitor with and without dielectric medium between the plates,
energy stored in a capacitor.
Unit II: Current Electricity
Chapter-3: Current Electricity
Electric current
flow of electric charges in a metallic conductor, drift velocity, mobility and their relation with electric current
Ohm's law, electrical resistance, V-I characteristics (linear and non-linear), electrical energy and power, electrical resistivity and conductivity.
Carbon resistors, colour code for carbon resistors
series and parallel combinations of resistors
temperature dependence of resistance.
Internal resistance of a cell, potential difference and emf of a cell,combination of cells in series and in parallel.
Kirchhoff's laws and simple applications.
Wheatstone bridge, metre bridge.
Potentiometer - principle and its applications to measure potential difference and for comparing emf of two cells
measurement of internal resistance of a cell.
Unit III: Magnetic Effects of Current and Magnetism
Chapter-4: Moving Charges and Magnetism
Concept of magnetic field
Oersted's experiment.
Biot - Savart law and its application to current carrying circular loop.
Ampere's law and its applications to infinitely long straight wire.
Straight and toroidal solenoids
Force on a moving charge in uniform magnetic and electric fields.
Cyclotron.
Force on a current-carrying conductor in a uniform magnetic field.
Force between two parallel current-carrying conductors-definition of ampere.
Torque experienced by a current loop in uniform magnetic field
moving coil galvanometer-its current sensitivity and conversion to ammeter and voltmeter.
Chapter-5: Magnetism and Matter
Current loop as a magnetic dipole and its magnetic dipole moment.
Magnetic dipole moment of a revolving electron.
Magnetic field intensity due to a magnetic dipole (bar magnet) along its axis and perpendicular to its axis.
Torque on a magnetic dipole (bar magnet) in a uniform magnetic field
bar magnet as an equivalent solenoid, magnetic field lines
Earth's magnetic field and magnetic elements.
Para-, dia- and ferro - magnetic substances, with examples.
Electromagnets and factors affecting their strengths.
Permanent magnets.
Unit IV: Electromagnetic Induction and Alternating Currents
Chapter-6: Electromagnetic Induction
Electromagnetic induction
Faraday's laws, induced emf and current
Lenz's Law, Eddy currents.
Self and mutual induction.
Chapter-7: Alternating Current
Alternating currents
peak and rms value of alternating current/voltage
reactance and impedance;
LC oscillations (qualitative treatment only), LCR series circuit, resonance
power in AC circuits, wattless current.
AC generator and transformer.
Unit V: Electromagnetic waves
Chapter-8: Electromagnetic Waves
Basic idea of displacement current
Electromagnetic waves, their characteristics, their transverse nature (qualitative ideas only).
Electromagnetic spectrum (radio waves, microwaves, infrared, visible, ultraviolet, X-rays, gamma rays) including elementary facts about their uses.
Unit VI: Optics
Chapter-9: Ray Optics and Optical Instruments
Ray Optics:: Reflection of light
spherical mirrors, mirror formula.
Refraction of light, total internal reflection and its applications, optical fibres, refraction at spherical surfaces, lenses, thin lens formula, lensmaker's formula.
Magnification, power of a lens, combination of thin lenses in contact combination of a lens and a mirror.
Refraction and dispersion of light through a prism.
Scattering of light - blue colour of sky and reddish apprearance of the sun at sunrise and sunset.
Optical instruments: Microscopes and astronomical telescopes (reflecting and refracting) and their magnifying powers.
Chapter-10: Wave Optics
Wave optics: Wave front and Huygen's principle
reflection and refraction of plane wave at a plane surface using wave fronts.
Proof of laws of reflection and refraction using Huygen's principle.
Interference Young's double slit experiment and expression for fringe width, coherent sources and sustained interference of light.
Diffraction due to a single slit, width of central maximum.
Resolving power of microscopes and astronomical telescopes.
Polarisation, plane polarised light Brewster's law, uses of plane polarised light and Polaroids.
Unit VII: Dual Nature of Matter and Radiation
Chapter-11: Dual Nature of Radiation and Matter
Dual nature of radiation
Photoelectric effect, Hertz and Lenard's observations;
Einstein's photoelectric equation-particle nature of light.
Matter waves-wave nature of particles, de Broglie relation.
Davisson-Germer experiment (experimental details should be omitted; only conclusion should be explained).
Unit VIII: Atoms & Nuclei
Chapter-12: Atoms
Alpha-particle scattering experiment
Rutherford's model of atom
Bohr model, energy levels, hydrogen spectrum.
Chapter-13: Nuclei
Composition and size of nucleus
atomic masses, isotopes, isobars; isotones.
Radioactivityalpha, beta and gamma particles/rays and their properties; radioactive decay law.
Mass-energy relation, mass defect; binding energy per nucleon and its variation with mass number; nuclear fission, nuclear fusion.
Unit IX: Electronic Devices
Chapter-14: Semiconductor Electronics: Materials, Devices and Simple Circuits
Energy bands in conductors
semiconductors and insulators (qualitative ideas only)
Semiconductor diode - I-V characteristics in forward and reverse bias, diode as a rectifier;
Special purpose p-n junction diodes: LED, photodiode, solar cell and Zener diode and their characteristics, zener diode as a voltage regulator.
Junction transistor, transistor action, characteristics of a transistor and transistor as an amplifier (common emitter configuration), basic idea of analog and digital signals, Logic gates (OR, AND, NOT, NAND and NOR).
Unit X: Communication Systems
Chapter-15: Communication Systems
Elements of a communication system (block diagram only)
bandwidth of signals (speech, TV and digital data)
bandwidth of transmission medium
Propagation of electromagnetic waves in the atmosphere, sky and space wave propagation, satellite communication.
Classification of solids based on different binding forces
molecular, ionic, covalent and metallic solids, amorphous and crystalline solids (elementary idea).
Unit cell in two dimensional and three dimensional lattices, calculation of density of unit cell, packing in solids, packing efficiency, voids, number of atoms per unit cell in a cubic unit cell, point defects, electrical and magnetic properties.
Band theory of metals, conductors, semiconductors and insulators and n & p type semiconductors.
Unit II: Solutions
Chapter 2: Solutions
Types of solutions
expression of concentration of solutions of solids in liquids,
solubility of gases in liquids,
solid solutions,
colligative properties - relative lowering of vapour pressure
Raoult's law
elevation of boiling point,
depression of freezing point
osmotic pressure
determination of molecular masses using colligative properties
abnormal molecular mass
van't Hoff factor.
Unit III: Electrochemistry
Chapter 3: Electrochemistry
Redox reactions
Nernst equation and its application to chemical cells
conductance in electrolytic solutions
specific and molar conductivity
variations of conductivity with concentration
Kohlrausch's Law
electrolysis and law of electrolysis (elementary idea)
dry cell -electrolytic cells and Galvanic cells
lead accumulator
EMF of a cell
standard electrode potential
Relation between Gibbs energy change and emf of a cell, fuel cells, corrosion.
Unit IV: Chemical Kinetics
Chapter 4: Chemical Kinetics
Rate of a reaction (Average and instantaneous)
factors affecting rate of reaction: concentration, temperature, catalyst
order and molecularity of a reaction
rate law and specific rate constant
integrated rate equations and half life (only for zero and first order reactions)
concept of collision theory (elementary idea, no mathematical treatment)
Activation energy, Arrhenious equation.
Unit V: Surface Chemistry
Chapter 5: Surface Chemistry
Adsorption - physisorption and chemisorption,
factors affecting adsorption of gases on solids, catalysis, homogenous and heterogenous activity and selectivity
enzyme catalysis colloidal state distinction between true solutions, colloids and suspension
lyophilic , lyophobic multimolecular and macromolecular colloids
Unit VI: General Principles and Processes of Isolation of Elements
Chapter 6: General Principles and Processes of Isolation of Elements
Principles and methods of extraction
concentration, oxidation, reduction
electrolytic method and refining
occurrence and principles of extraction of aluminium, copper, zinc and iron.
Unit VII: p - Block Elements
Chapter 7: Group 15 Elements
General introduction
electronic configuration, occurrence, oxidation states, trends in physical and chemical properties
nitrogen preparation properties & uses
compounds of nitrogen, preparation and properties of ammonia and nitric acid, oxides of nitrogen (Structure only)
Phosphorus - allotropic forms, compounds of phosphorus: preparation and properties of phosphine, halides PCl3 , PCl5 and oxoacids (elementary idea only).
Chapter 8: Group 16 Elements
General introduction
electronic configuration, oxidation states, occurrence, trends in physical and chemical properties,dioxygen
Preparation, Properties and uses, classification of oxides, Ozone, Sulphure -allotropic forms
compounds of sulphure: Preparation properties and uses of sulphur-dioxide, sulphuric acid:
industrial process of manufacture, properties and uses; oxoacids of sulphur (Structures only).
Chapter 9: Group 17 Elements
General introduction
electronic configuration, oxidation states, occurrence, trends in physical and chemical properties
compounds of halogens, Preparation properties and uses of chlorine and hydrochloric acid, interhalogen compounds, oxoacids of halogens (structures only).
Chapter 10: Group 18 Elements
General introduction
electronic configuration, occurrence, trends in physical and chemical properties, uses.
Unit VIII: d and f Block Elements
Chapter 11: d and f Block Elements
General introduction
electronic configuration, occurrence and characteristics of transition metals
general trends in properties of the first row transition metals
