Unit I
SELF-AWARENESS(WHO) & POSITIVE THINKING(UNICEF)
Unit II
EMPATHY
Unit III
CRITICAL & CREATIVE THINKING
Unit IV
Part of Speech
4.1 Articles
4.2 Noun
4.3 Pronoun
4.4 Verb
4.5 Adverb
4.6 Adjective
4.7 Preposition
Unit V
Paragraph and Essay Writing
5.1 Descriptive
5.2 Expository
5.3 Persuasive
5.4 Narrative
Reading Comprehension
Unit I
Fundamentals of Financial Accounting
Financial Accounting – Meaning, Definition, Objectives, Basic Accounting Concepts and Conventions – Journal, Ledger Accounts– Subsidiary Books –– Trial Balance – Classification of Errors – Rectification of Errors – Preparation of Suspense Account – Bank Reconciliation Statement – Need and Preparation
Unit II
Final Accounts
Final Accounts of Sole Trading Concern- Capital and Revenue Expenditure and Receipts – Preparation of Trading, Profit and Loss Account and Balance Sheet with Adjustments.
Unit III
Depreciation and Bills of Exchange
Depreciation – Meaning – Objectives – Accounting Treatments – Types -Straight Line Method – Diminishing Balance method – Conversion method. Units of Production Method – Cost Model vs Revaluation Bills of Exchange – Definition – Specimens – Discounting of Bills – Endorsement of Bill – Collection – Noting – Renewal – Retirement of Bill under rebate
Unit IV
Accounting from Incomplete Records – Single Entry System
Incomplete Records -Meaning and Features – Limitations – Difference between Incomplete Records and Double Entry System – Methods of Calculation of Profit – Statement of Affairs Method – Preparation of final statements by Conversion method.
Unit V
Royalty and Insurance Claims
Meaning – Minimum Rent – Short Working – Recoupment of Short Working – Lessor and Lessee – Sublease – Accounting Treatment.
Insurance Claims –Calculation of Claim Amount-Average clause (Loss of Stock only)
Unit I
Introduction to Management
Meaning- Definitions – Nature and Scope – Levels of Management – Importance – Management Vs. Administration – Management: Science or Art –Evolution of Management Thoughts – F. W. Taylor, Henry Fayol, Peter F. Drucker, Elton Mayo – Functions of Management – Trends and Challenges of Management. Managers – Qualification – Duties & Responsibilities
Unit II
Planning
Planning – Meaning – Definitions – Nature – Scope and Functions – Importance and Elements of Planning – Types – Planning Process – Tools and Techniques of Planning – Management by Objective (MBO). Decision Making: Meaning – Characteristics – Types – Steps in Decision Making – Forecasting.
Unit III
Organizing
Meaning – Definitions – Nature and Scope – Characteristics – Importance – Types – Formal and Informal Organization – Organization Chart – Organization Structure: Meaning and Types – Departmentalization– Authority and Responsibility – Centralization and Decentralization – Span of Management.
Unit IV
Staffing
Introduction – Concept of Staffing- Staffing Process – Recruitment – Sources of Recruitment – Modern Recruitment Methods – Selection Procedure – TestInterview– Training: Need – Types– Promotion –Management Games – Performance Appraisal – Meaning and Methods – 360 degree Performance Appraisal – Work from Home – Managing Work from Home [WFH].
Unit V
Directing
Motivation –Meaning – Theories – Communication – Types – Barriers to Communications – Measures to Overcome the Barriers. Leadership – Nature – Types and Theories of Leadership – Styles of Leadership – Qualities of a Good Leader – Successful Women Leaders – Challenges faced by women in workforce – Supervision.
Co-ordination and Control
Co-ordination – Meaning – Techniques of Co-ordination. Control – Characteristics – Importance – Stages in the Control Process – Requisites of Effective Control and Controlling Techniques – Management by Exception [MBE].
Python Programming and Lab -147E1B
Unit I
Introduction: Computer algorithms-Computer HardwareComputer Software-Python programming language – Literals – Variables and Identifiers – Operators – Expressions and Data
types, Input / output
Unit II
Control Structures: Boolean Expressions – Selection Control – If Statement- Indentation in Python- Multi-Way Selection –Iterative Control- While Statement- Infinite loops- Definite vs.
Indefinite Loops- Boolean Flag. String, List and Dictionary, Manipulations Building blocks of python programs, Understanding and using ranges.
Unit III
Functions: Program Routines- Defining Functions- More on
Functions: Calling Value-Returning Functions- Calling NonValue-Returning Functions-Parameter Passing – Keyword Arguments in Python – Default Arguments in Python-Variable Scope. Recursion: Recursive Functions
Unit IV
Objects and their use: Software Objects – Turtle Graphics – Turtle attributes-Modular Design: Modules – Top-Down Design – Python Modules –
Unit V
Dictionaries and Sets: Dictionary type in Python – Set Data type.
Text Files: Opening, reading and writing text files – Exception Handling
Unit I
Introduction to MS Word & Commonly used features
Introduction to Word processing -Word processor / Editor – File Extension – DOCx, DOTx – Application / Document area
Title Bar, Menu Bar, Ribbon, Icons, Status Bar, Scroll Bar – Page Layout – Page
Size ( Letter / A4 ) – Orientation ( Landscape / Portrait ) – Margin ( Top, Left,
Bottom, Right ) -Navigation(Arrow keys, Ctrl + Arrow keys, Home, End, Page
UP/ Page Down ) – Selection – Using Shift + Navigation
Fonts / Superscript / Subscript – Show / Hide – Displays non printing characters
( Space / TAB / Enter ) – Change Case – Bullets / Numbering – Format Painter –
Clipboard – Find / Replace
Screen shot – Prnt SCR / Alt + PrntScr – Indent – Line and Para spacing – Tab
Stop – Text to Table – Table to Text
Unit II
Insert Tab & Mail Merge
Insert Tab – Picture ( Styles, Border, Effects, Warp Text, Align, Rotate, Flip,
Crop ) – Water Mark – Shapes ( Group, Ungroup, Bring to Front, Send to Back,
Format shape ) – Hyperlink – Bookmark – Text Box – Word Art
Tables – Rows , Columns, Cell – Merge Cell – Split Cell
TOC – Update entire – Header / Footer – Cover Page – Break – Section Break –
Spell Check – ABC / F7 – Word Count
Working with Mail Merge
Unit III
Introduction to MS Powerpoint
Creating Presentation – File Extension – PPTx, PPSx – Slides and Layouts,
Apply Background – Title Bar, Menu Bar, Ribbon, Icons, Status Bar, Scroll Bar
– View – Slide Master
Insert Logo – to display in all slides – Change Text color – to maintain
consistency in all slides
Slideshow – F5 / Shift F5
New Slide – Ctrl + M
Animation Effects – Apply in objects within the Slide
Transition Effect – Apply between slides
Rehearse Timing – Set timing to each slide
Loop until ESC – After reaching LAST slide, display again from 1st slide.
SaveAs – PPSx – PowerPoint Show
SlideShow – Use Pen / Highlighter
Paste the Chart from Excel – Data linked to Excel source
Insert Chart within PowerPoint – Data linked internally
Unit IV
Introduction to MS Excel &Using Formulas
Working with Excel
Opening a Workbook – Understanding the Display Screen
Working with the Ribbon – Exploring the File Tab – Working with the Quick
Access Toolbar – Working with the Status Bar- Switching Between Opened
Workbooks
Entering Data – Moving the Cell Pointer – Selecting a Range of Cells – Creating
a New Workbook – Inserting, Renaming, and Deleting Worksheets – Entering
Constant Values – Using Auto Fill to Enter Data – Saving a Workbook – Editing
Cell Contents
Clearing Cell Contents – Insert / Edit Comments – Working with Undo and
Redo – Closing a Workbook
Using Formulas
Entering Formulas with Addressing Methods ( Relative / Mixed / Absolute ) –
Using Auto Fill with Formulas – Using the Sum, Average, Max, Min, Count
Functions – Using IF and NestedIf Function – Using Text Functions ( Len,
Trim, Left, Right, Mid, Find, Replace, Upper, Lower, Proper ) – Using Date
Functions ( Today, Now, Day, Month, Year ) – Using Lookup Functions (
Vlookup, Hlookup ) – Using Formula Error Checking – Cutting / Copying and
Pasting Constant Values and Formulas – Copy / Pasting using Transpose option
– Using Format Painter
Unit V
Working on multiple Worksheets & Working with huge Datasets
Formatting Worksheets – Formatting Numbers – Changing the Font Format –
Aligning Cell Contents – Merging Cells
Adding Borders – Applying Cell Styles – Modifying Columns and Rows –
Changing Column Width – Changing Row Height
Inserting and Deleting Columns or Rows – Hiding Columns or Rows – Editing
Workbooks – Working with AutoCorrect
Checking Spelling – Using Find and Replace – Using Hyperlinks ( Internal /
External )
Working with huge Dataset
Using multilevel Sort – Using Filters – Fetching Unique Records
Finding Duplicates – Applying Conditional Formatting Rules
Applying Freeze Panes – Using Pivot Table ( Layout & Format )
Working with Charts
Pie / Bar / Column / Line Charts – Titles / Legends / Data labels
Copy / Pasting in Word / PowerPoint
Printing Worksheets
Using Print Preview – Working with Print Settings – Using Page Setup Tools –
Working in Page Layout View – Creating a Header and Footer – Using Page
Break Preview – Printing a Worksheet
Exiting Excel
Unit I
Concept and Theories of Business Ethics:
Definition of Ethics – Personal Ethics and Business Ethics – Morality and Law – How are moral standards are formed? – Religion and Morality – Morality, Etiquette and – Professional Codes – Indian Ethical Traditions.
Unit II
Business Ethics:
Principles of Personal Ethics – Principles of Professional Ethics – Evaluation of Ethics over the Years – Honesty, Integrity and Transparency – Distinction between Values and Ethics – Roots of Unethical Behaviour – Ethical Decision-making.
Unit III
Ethical Dilemmas, Sources and their Resolutions:
What is an Ethical Dilemma? – Sources of Ethical Behaviour – Code of Personal Ethics for Employees – How to resolve an Ethical problem? – How to resolve Ethical Dilemmas?
Unit IV
Ethical Decision-making in Business:
Ethical Models that guide Decision-making – Which approach to use? – Ethical Decision-making with cross-holder Conflicts and Competition – Applying Moral Philosophy to Ethical Decision-making – Kohlberg’s Model of Cognitive Moral Development – Influences on Ethical Decisionmaking – Personal values and Ethical Decision-making
Unit V
Human Values for Indian Managers:
Lessons from Ancient Indian Education System – The Law of Karma – Quality of Work Life – Ethics of Vivekananda, Gandihiji, Aurobindo and Tagore.
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Unit I
RESILIENCE
Unit II
DECISION MAKING
Unit III
PROBLEM SOLVING
Unit IV
Tenses
4.1 Present
4.2 Past
4.3 Future
4.4 Concord
Unit V
English in the Workplace
5.1 E-mail – Invitation, Enquiry, Seeking
Clarification
5.2 Circular
5.3 Memo
5.4 Minutes of the Meeting
Unit I
Hire Purchase and Instalment System
Hire Purchase System – Accounting Treatment – Calculation of Interest – Default and Repossession – Hire Purchase Trading Account – Instalment System – Calculation of Profit
Unit II
Branch and Departmental Accounts
Branch – Dependent Branches: Accounting Aspects – Debtors system -Stock and Debtors system – Distinction between Wholesale Profit and Retail Profit – Independent Branches (Foreign Branches excluded) – Departmental Accounts: Basis of Allocation of Expenses – Inter- Departmental Transfer at Cost or Selling Price.
Unit III
Partnership Accounts – I
Partnership Accounts: –Admission of a Partner – Treatment of Goodwill – Calculation of Hidden Goodwill –Retirement of a Partner – Death of a Partner.
Unit IV
Partnership Accounts – II
Dissolution of Partnership – Methods – Settlement of Accounts Regarding Losses and Assets – Realization account – Treatment of Goodwill – Preparation of Balance Sheet – One or more Partners insolvent – All Partners insolvent – Application of Garner Vs Murray Theory – Accounting Treatment – Piecemeal Distribution – Surplus Capital Method – Maximum Loss Method.
Unit V
Accounting Standards for financial reporting (Theory only)
Objectives and Uses of Financial Statements for Users-Role of Accounting Standards – Development of Accounting Standards in India Role of IFRS- IFRS Adoption vs Convergence Implementation Plan in India- Ind AS- An Introduction – Difference between Ind AS and IFRS.
Unit I
Indian Contract Act 1872: Definition of Contract, Essentials of Valid Contract, Classification of Contract, Offer and Acceptance – Consideration – Capacity to Contract – Free Consent – Legality of Object – Contingent Contracts – Void Contract
Unit II
Performance Contract
Meaning of Performance, Offer to Perform, Devolution of Joint liabilities & Rights, Time and Place of Performance, Reciprocal Promises, Assignment of Contracts – Remedies for Breach of contract – Termination and Discharge of Contract – Quasi Contract
Unit III
Contract of Indemnity and Guarantee
Contract of Indemnity and Contract of Guarantee – Extent of Surety’s Liability, Kinds of Guarantee, Rights of Surety, Discharge of Surety –
Unit IV
Bailment and Pledge
Bailment and Pledge – Bailment – Concept – Essentials – Classification of Bailments, Duties and Rights of Bailor and Bailee – Law of Pledge – Meaning – Essentials of Valid Pledge, Pledge and Lien, Rights of Pawner and Pawnee.
Unit V
Sale of Goods Act 1930:
Definition of Contract of Sale – Formation – Essentials of Contract of Sale – Conditions and Warranties – Transfer of Property – Contracts involving Sea Routes – Sale by Nonowners – Rights and duties of buyer – Rights of an Unpaid Seller
Unit I
Object Oriented Programming Concepts: Complexity in software – The need for object-orientation – Abstraction – Encapsulation –Modularity – Hierarchy.
Basic Elements of C++: Classes – Objects – Data members and member functions – private and public access specifiers – Static members – Constructors – Singleton class – Destructors
Unit II
Friend Functions and Friend Classes – Array of objects – Pointer to objects – this pointer – References – Dynamic memory allocation – Namespaces.
Function Overloading: Overloading a function – Default arguments – Overloading Constructors.
Operator Overloading: Overloading an operator as a member function – Overloading an operator as a friend function
Unit III
Overloading the operators [], (), -> and comma operators – Conversion Functions. Inheritance: Types of inheritance – protected access specifier –Virtual Base Class – Base class and derived class constructors. Run-time Polymorphism: Virtual Functions
Unit IV
Function overriding – Pure virtual function – Abstract base class. Templates: Function templates – Overloading a function template – Class templates.
Unit V
Exception Handling: Exceptions – try, catch, throw – Rethrowing an exception – Restricting exceptions – Handling exceptions in derived classes – terminate(), abort(), unexpected(),
set_terminate().
I/O Streams: Formatted I/O with ios class functions – Manipulators – Creating own manipulator – Overloading << and
>> operators
Accounting using Excel(P) -144S2A
Unit I
Using Financial Functions (Part 1)
ACCRINT function – Returns the accrued interest for a security that pays periodic interest
ACCRINTM function – Returns the accrued interest for a security that pays interest at maturity
AMORDEGRC function – Returns the depreciation for each accounting period by using a depreciation coefficient
AMORLINC function – Returns the depreciation for each accounting period
COUPDAYBS function – Returns the number of days from the beginning of the coupon period to the settlement date
COUPDAYS function – Returns the number of days in the coupon period that contains the settlement date
COUPDAYSNC function – Returns the number of days from the settlement date to the next coupon date
COUPNCD function – Returns the next coupon date after the settlement date
COUPNUM function – Returns the number of coupons payable between the settlement date and maturity date
COUPPCD function – Returns the previous coupon date before the settlement date
CUMIPMT function – Returns the cumulative interest paid between two periods
CUMPRINC function – Returns the cumulative principal paid on a loan between two periods
Unit II
Using Financial Functions (Part 2)
DB function – Returns the depreciation of an asset for a specified period by using the fixed-declining balance method
DDB function – Returns the depreciation of an asset for a specified period by using the double-declining balance method or some other method that you specify
DISC function – Returns the discount rate for a security
DOLLARDE function – Converts a dollar price, expressed as a fraction, into a dollar price, expressed as a decimal number
DOLLARFR function – Converts a dollar price, expressed as a decimal number, into a dollar price, expressed as a fraction
DURATION function – Returns the annual duration of a security with periodic interest payments
EFFECT function – Returns the effective annual interest rate
FV function – Returns the future value of an investment
FVSCHEDULE function – Returns the future value of an initial principal after applying a series of compound interest rates
Unit III
Using Financial Functions (Part 3)
INTRATE function – Returns the interest rate for a fully invested security
IPMT function – Returns the interest payment for an investment for a given period
IRR function – Returns the internal rate of return for a series of cash flows
ISPMT function – Calculates the interest paid during a specific period of an investment
MDURATION function – Returns the Macauley modified duration for a security with an assumed par value of $100
MIRR function – Returns the internal rate of return where positive and negative cash flows are financed at different rates
NOMINAL function – Returns the annual nominal interest rate
NPER function – Returns the number of periods for an investment
NPV function – Returns the net present value of an investment based on a series of periodic cash flows and a discount rate
ODDFPRICE function – Returns the price per $100 face value of a security with an odd first period
ODDFYIELD function – Returns the yield of a security with an odd first period
ODDLPRICE function – Returns the price per $100 face value of a security with an odd last period
ODDLYIELD function – Returns the yield of a security with an odd last period
Unit IV
Using Financial Functions (Part 4)
PDURATION function (Excel 2013) – Returns the number of periods required by an investment to reach a specified value
PMT function – Returns the periodic payment for an annuity
PPMT function – Returns the payment on the principal for an investment for a given period
PRICE function – Returns the price per $100 face value of a security that pays periodic interest
PRICEDISC function – Returns the price per $100 face value of a discounted security
PRICEMAT function – Returns the price per $100 face value of a security that pays interest at maturity
PV function – Returns the present value of an investment
RATE function – Returns the interest rate per period of an annuity
RECEIVED function – Returns the amount received at maturity for a fully invested security
RRI function (Excel 2013) – Returns an equivalent interest rate for the growth of an investment
Unit V
Using Financial Functions (Part 5)
SLN function – Returns the straight-line depreciation of an asset for one period
SYD function – Returns the sum-of-years’ digits depreciation of an asset for a specified period
TBILLEQ function – Returns the bond-equivalent yield for a Treasury bill
TBILLPRICE function – Returns the price per $100 face value for a Treasury bill
TBILLYIELD function – Returns the yield for a Treasury bill
VDB function – Returns the depreciation of an asset for a specified or partial period by using a declining balance method
XIRR function – Returns the internal rate of return for a schedule of cash flows that is not necessarily periodic
XNPV function – Returns the net present value for a schedule of cash flows that is not necessarily periodic
YIELD function – Returns the yield on a security that pays periodic interest
YIELDDISC function – Returns the annual yield for a discounted security; for example, a Treasury bill
YIELDMAT function – Returns the annual yield of a security that pays interest at maturity
Unit I
Overview of Retail
Introduction to Retail (Barter System to Trading) – Contribution to GDP -Career Opportunities in Retail – Retail & Entrepreneurship – Retail Formats – SMART Goals
Unit II
Retail Marketing
Basic Retail Marketing Concepts – Fundamentals of Pricing – Promotion – Omni Channel Retail Marketing & Distribution – Inventory management
Unit III
Retail Store Operations
Store Layout & Design – Visual Merchandising – Point of sale – Customer Handling – Basics in Retail Logistics & Supply Chain Management
Unit IV
Customer Value Management
Retail Communication – Personality Grooming – Sales Management – Cross Selling & Up-selling – Customer experience and feedback management – WOW factor in Retail Business – Health and Safety at Workplace – Retail KPI – Team Work & Leadership Skills – Ethics in Retail
Unit V
Latest Trend in Retail Business
Latest technological developments in retail Sector – Social Media Marketing – Basic Retail Analytics
