Accountancy

Grade XI Full Marks 100 Teaching hours 150

Unit 1: Book Keeping and Accounting concept 8 Teaching hours - Meaning and concept of Book-keeping and accounting - Origin and evolution of Book-keeping - Definition of Book-keeping and accounting - Function of accounting - Scope of Accounting - Objectives of Accounting - Double entry Book-keeping Unit 2:Rewarding of Transactions 20 teaching hours - Basic terminologies - Rules for debit and credit - Book of Original Entry - Ledger Accounts - Sub-division of Journals - Purchase book - Sales book - Purchase return book - Sales return book Unit 3:Cash and Banking Transaction 15 Teaching hours - Conceptual foundation for cash and banking transactions - Cash Book - Bank Reconciliation Statement Unit 4:Trial Balance Unit 5:Journal Paper and Accounting Errors 10 Teaching hours - Journal paper - Accounting error and rectification of errors Unit 6: Capital and Revenue concept 2 Teaching hours Unit 7:Preparation of Final Account 30 Teaching hours - Trading Account - Profit and Loss Account - Balance Sheet - Preparation of final accounts Unit 8:Depreciation - concept and cause of depreciation - advantages for providing depreciation - factors effecting the amount of depreciation - Accounting treatment of depreciation under fired installment and reducing balance method Unit 9:Reserve and provision 2 Teaching hours Unit 10: Accounting for non-trading concern 15 ,, ,, - Concept of non-trading concern - Receipt and payment accounts - Income and expenditure account and balance sheet Unit 11: Accounting for incomplete records 15 ,, ,, - Single entry system for of book-keeping - Preparation and ascertainment of profit or loss - conversion of single entry system into double entry system Unit 12: Government Account 22 ,, ,, - Concept, objectives and features of government - Account difference between government and commercial accounting - Accounting system - Principles and accounting system - Bank cash book - Budget sheet - Ledger accounts - Petty cash book - Expenditure report Prescribed Text Book: 1. Mansuelli Sprenger Intermediate Accounting Vol - I 2. Glenn A. Welsh Intermediate Accounting Vol II 3. Kenneth F. Koerber College Accounting ***

Accountancy Grade XII Unit 1:Company Accounts Company and its formation Capital of a company Method of raising company Issue of shares and accounting for share issue Debentures Balance sheet of company Unit 2:Final Account of a company Trading and manufacturing account Profit and loss account Profit and loss appropriation account Balance sheet Unit 3:Cost Accounting Theory of cost accounting Brief introduction of method of costing Brief introduction of cost Classification of cost Accounting for materials Stock level Accounting or labours Accounting for overheads Unit for output costing Unit 4:Financial Statement Analysis Financial statement Ratio analysis Statement of changes in financial position Unit 5:Auditing Conceptual foundation Types of auditing Modes of Auditing Internal check and control Prescribed Text Book: 1. 2. 3. Mansuelli Sprenger Intermediate Accounting Vol - I Glenn A. Welsh Intermediate Accounting Vol II Kenneth F. Koerber College Accounting Mathematics Grade XI Unit - 1: Set theory and Real Number System Unit - 2: Functions and Graph Unit 3: Trigonometric functions and their Inverses Unit 4:Properties of Triangle Unit 5:Co-ordinate Geometry Straight line Unit 6:Pair of lines Unit 7:Matrices and Determinants Unit 8:System of Linear Equations Unit - 9: Systems of Linear Inequalities and their Graphs Unit 10: Complex Numbers Unit 11: Polynomial Equations Unit 12: Partial Fractions of Rational Functions Unit 13: Limits and continuity Unit 14: Derivatives and their simple application Unit 15: Anti-derivatives and their simple application Unit 16: Three dimensional Coordinates 9 teaching hours 9 ,, ,, 9 ,, ,, 9 ,, ,, 10 ,, ,, 9 ,, ,, 10 ,, ,, 9 ,, ,, 9 Teaching Hours 10 ,, 10 ,, 9 ,, ,, 10 ,, 9 ,, ,, 9 ,, ,, 9 ,, ,, Full Marks 100 Teaching hours 150 Full Marks 100 Teaching hours 150 20 Teaching hours

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*** Mathematics Grade XII Unit - 1: Sequences and series Unit - 2: Permutation and combination Unit 3: Binomial, exponential and logarithmic series Unit 4:Circle Unit 5:Conic sections Unit 6:Derivatives and its application Unit 7:Anti-derivatives and its application 10 Unit 8:Elements of vector and their applications 9 Unit - 9: Product of vectors Unit 10: Organization & representation of numerical data and measures of location Unit 11: Measures of variability Unit 12: Probability Unit 13: Statics Unit 14: Statics (Continued) Unit 15: Dynamics Unit 16: Dynamics (Continued) Full Marks 100 Teaching hours 150 9 teaching hours 9 ,, ,, 9 ,, ,, 9 ,, ,, 10 ,, ,, 10 ,, ,, ,, ,, ,, ,, 9 Teaching Hours 9 9 ,, 10 10 9 9 ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,, ,,

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Prescribed Text Book XI & XII 1. Thomas & Finney, Calculus and Analytic Geometry, Norosa Publishing House 2. Many Verlag Munehen Arithmetic and Algebra III 3. S.L. Loney. " The Elements of Status and Dynamics" Part I and II, CUR *** Economics Grade XI Part A: Quantitative Techniques in Economics Unit 1:Statistics 1) Need for quantitative techniques in economics 2) Introduction 3) Statistical tools used in economics 4) Collection and organization of data 5) Presentation of data 6) Condensation of data 7) Concept of simple price index numbers Unit 2:Mathematics 1) Law of indices, logarithms and its rules and uses 2) Solution of equations 3) Trigonometric ratios and values of standard angle 4) Equation of a straight line 5) Use of ratios in economic analysis Part B: Basic economic concepts Unit 3:Nature of Economics 1) Definition and scope 30 teaching hours Full Marks 100 Teaching hours 150

15 teaching hours

10 teaching hours

3) Concept of positive and normative economics 4) Micro and Macro economics 5) Importance of economic analysis in policy formulation. Unit 4:Basic Economic issues 7 Teaching hours Unit 5:National Income accounting 10 ,, Unit 6:Meaning and Indicators of Economic development 10 ,, ,, Part C: Nepalese Economy Unit 7:Natural Resources of Nepal 1) Water Resources

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Forest Resources Mineral Resources Environment and Natural Resource Management 8 Teaching hours 4 ,, ,, 5 ,, ,, 10 ,, ,, 10 ,, ,, 4 ,, 4 ,, ,, 5 ,, 10 ,, ,, *** Economics

Unit 8:Human Resources Unit 9:Agriculture Unit 10: Poverty Unit 11: Industry Unit 12 Transport and Communications Unit 13: Foreign Trade Unit 14: Banking Unit 15 Government Finance Unit 16: Development Planning

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Grade XII

Full Marks 100 Teaching hours 150

Part A Micro Economics Unit 1: Basic Concept of Market Economy 15 Teaching hours a) Law of demand b) Derivation of Individual and market demand curve c) Shift in demand curves d) Factors causing the shift a) Law of supply b) Derivation of the single producer's supply curve and market supply curve c) Shift in supply curve d) Factors causing the shift Unit 2:Elasticity of Demand and its Measurement 8 Teaching hours Concept of elasticity Different kinds of elasticity Measurement of price elasticity Unit 3:Theory of consumer's Behaviour 12 Teaching hours Concept of total, average and marginal utilities Law of diminishing marginal utility Law of substitution Consumer's surplus Unit 4:Factors of Production 15 Teaching hours Land Labour Capital Organization Unit 5:Theory of Production 10 Teaching hours Concept and derivation of Total, average and marginal products Law of variable proportions Concept of returns to scale Unit 6:Revenue and Cost Curves 15 Teaching hours Concept of total, average and marginal revenue Derivation of average revenue and marginal revenue from total revenue curve under perfect competition and monopoly. Concept of short run and long run cost Fixed and variable cost Derivation of average and marginal cost curves Unit 7:Theory of Price and Output Determination 10 Teaching hours Equilibrium of firm industry Price and output determination under perfect competitions Price and output determination under monopoly Unit 8:Theory of Factors of Pricing 15 Teaching hours Rent Wages Interest Profit

Part B: Money, Banking, Public Finance and International Trade Unit 9:Money Unit 10: Banking Unit 11: Public Finance Unit 12 International Trade Prescribed Text Book: XI & XII 1. Samuelson, Economics 2. Central Bureau of Statistics, Statistical Pocket Book 3. Ministry of Finance, HMG, Economic Survey (current) 4. K.K. Dewelt, J.D. Verma Elementary Economic Theory 5. Henderson and Poole Principles of Microeconomics 6. Prof. G.D. Pant Easy Statistics and Mathematics for Economics. 10 Teaching hours 10 ,, ,, 20 ,, 10 ,,

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