1. Accountancy

Class 11:

• Part A: Financial Accounting:

  • Introduction to Accounting: Nature, scope, and objectives of accounting.
  • Theory Base of Accounting: Accounting principles, concepts, and conventions.
  • Recording of Transactions: Journal entries, ledger posting, trial balance.
  • Bank Reconciliation Statement: Concept and preparation.
  • Inventories: Valuation methods (FIFO, LIFO, weighted average).
  • Depreciation: Methods of depreciation (straight-line, reducing balance).
  • Accounting for Bills of Exchange: Transactions and accounting entries.
  • Trial Balance and Rectification of Errors: Identifying and rectifying errors.

• Part B: Financial Statement Analysis:

  • Financial Statements: Preparation of income statement and balance sheet.
  • Analysis of Financial Statements: Ratio analysis, common-size statements.

Class 12:

• Part A: Financial Accounting:

  • Accounting for Partnership Firms: Partnership deed, admission, retirement, and death of a partner.
  • Accounting for Companies: Issue of shares, debentures, and preparation of financial statements.
  • Accounting for Debentures: Issue, redemption, and accounting treatment.
  • Financial Statements of Not-for-Profit Organizations: Income and expenditure account, balance sheet.

• Part B: Financial Statement Analysis:

  • Analysis and Interpretation: Ratio analysis, liquidity ratios, profitability ratios, solvency ratios.
  • Cash Flow Statement: Preparation and interpretation of cash flow statements.

2. Business Studies

Class 11:

• Nature and Purpose of Business:

  • Business Concept: Nature, scope, and objectives of business.
  • Forms of Business Organizations: Sole proprietorship, partnership, companies, cooperatives.

• Forms of Business Organizations:

  • Sole Proprietorship: Characteristics, advantages, and disadvantages.
  • Partnership: Types, formation, partnership deed, rights, and duties of partners.
  • Joint Stock Company: Formation, types, and management.

• Private, Public, and Global Enterprises:

  • Private Sector: Ownership, control, and objectives.
  • Public Sector: Ownership, control, and objectives.
  • Global Enterprises: Multinational corporations, international trade.

• Business Services:

  • Types of Services: Banking, insurance, transport, and communication services.

• Emerging Modes of Business:

  • E-commerce: Concept, types, and advantages.
  • Digital Payments: Types and security issues.

Class 12:

• Principles and Functions of Management:

  • Management Concepts: Functions, principles, and roles of management.
  • Planning, Organizing, Leading, and Controlling: Functions and importance.

• Business Environment:

  • Business and Environment: Economic, social, and legal environment.
  • Government Policies: Industrial policies, fiscal policies.

• Marketing Management:

  • Marketing Concepts: Market segmentation, targeting, positioning.
  • Marketing Mix: Product, price, place, and promotion strategies.

• Consumer Protection:

  • Consumer Rights and Responsibilities: Consumer rights, redressal mechanisms, and consumer protection laws.

3. Economics

Class 11:

• Introduction to Economics:

  • Basic Concepts: Scarcity, choice, opportunity cost, and production possibility frontier.
  • Types of Economic Systems: Capitalism, socialism, mixed economy.

• Statistics for Economics:

  • Data Collection: Methods of data collection, sources of data.
  • Measures of Central Tendency: Mean, median, mode.
  • Measures of Dispersion: Range, variance, standard deviation.

• Demand and Supply:

  • Demand: Law of demand, determinants of demand, elasticity of demand.
  • Supply: Law of supply, determinants of supply, elasticity of supply.

• Production and Costs:

  • Production Function: Short run and long run production.
  • Cost Concepts: Fixed, variable, total, average, and marginal costs.

• Market Structure:

  • Types of Markets: Perfect competition, monopoly, monopolistic competition, oligopoly.

Class 12:

• Introductory Microeconomics:

  • Theory of Consumer Behavior: Utility, budget constraint, indifference curve analysis.
  • Production and Costs: Production function, cost curves, economies of scale.

• Introductory Macroeconomics:

  • National Income: Measurement, circular flow of income, GDP, GNP.
  • Money and Banking: Functions of money, banking system, monetary policy.
  • Government Budget and the Economy: Budgetary process, fiscal policy, and its impact on the economy.

4. Informatics Practices (IP)

Class 11:

• Computer Systems and Organization:

  • Basics of Computer Systems: Components, types of software, and hardware.
  • Operating System: Functions, types, and basics of OS.
  • Networking: Types of networks, networking devices.

• Database Management System (DBMS):

  • Basics of DBMS: Concept of DBMS, database design, normalization.
  • SQL Basics: Data definition language (DDL), data manipulation language (DML).

• Programming and Problem Solving through Python:

  • Introduction to Python: Basic syntax, data types, operators.
  • Control Structures: Conditional statements, loops.
  • Functions and Modules: Defining and using functions, importing modules.

Class 12:

• Data Handling using Pandas:

  • Introduction to Pandas: Data structures (Series, DataFrame), data manipulation.
  • Data Analysis: Operations, grouping, merging, and data visualization.

• Database Management System (DBMS):

  • Advanced SQL Queries: Joins, subqueries, transactions.
  • Database Management: Design principles, relational database design.

• Societal Impacts:

  • Impact of IT: Social, ethical, and legal issues related to IT.
  • E-Governance and IT in Governance: Use of IT in governance, benefits, and challenges.

• Project Work:

  • Practical Implementation: Developing and presenting a project based on the syllabus content, integrating programming, database management, and data handling.