1. Accounting Equation, 2. Rules of Debit and Credit, 3. Recording of Business Transactions : Books of Original Entry—Journal, 4. Ledger, 5. Special Purpose (Subsidiary) Books (I) : Cash Book, 6. Special Purpose Subsidiary Books (II), 7. Bank Reconciliation Statement, 8. Trial Balance & Errors, 9. Depreciation, 10. Accounting for Bills of Exchange, 11. Rectification of Errors, 12. Capital and Revenue Expenditures and Receipts, 13. Financial Statements/Final Account (Without Adjustment), 14. Final Accounts (With Adjustment), 15. Accounts from Incomplete Records Or Single Entry System.

1. Introduction to Accounting, 2. Basic Accounting Terms or Terminology, 3. Theory Base of Accounting : Accounting Principles—Fundamental Assumptions or Concepts, 4. Accounting Standards, 5. Double Entry System, 6. Process and Bases of Accounting, 7. Origin of Transactions : Source Documents and Vouchers, 8. Accounting Equation, 9. Rules of Debit and Credit, 10. Recording of Business Transactions : Books of Original Entry—Journal, 10A. Accounting for Goods and Services Tax (GST), 11. Ledger, 12. Special Purpose (Subsidiary) Books (I) : Cash Book, 13. Special Purpose (Subsidiary) Books (II), 14. Bank Reconciliation Statement, 15. Trial Balance and Errors, 16. Rectification of Errors, 17. Depreciation, 18. Provisions and Reserves, 19. Capital and Revenue Expenditures and Receipts, 20. Financial Statements/Final Accounts (Without Adjustment), 21. Financial Statement/ Final Accounts (With Adjustment), l Project Work, l Appendix : Dictionary of Accounting,

Strictly according to the latest syllabus prescribed by Central Board of Secondary Education (CBSE), Delhi and State Boards of Bihar, Jharkhand, Uttarakhand, Rajasthan, Haryana, H.P. etc. & Navodaya, Kasturba, Kendriya Vidyalayas etc. following CBSE curriculum based on NCERT guidelines Problems and Solutions in Accountancy Class XII Part : A - Accounting for Not-for-Profit Organisations and Partnership Firms 1. Accounting for Not-for-Profit Organisations, 2. Accounting for Partnership Firms—Fundamentals, 3. Goodwill : Meaning, Nature, Factors Affecting and Methods of Valuation, 4. Reconstitution of Partnership–change in Profit-Sharing Ratio among the Existing Partners, 5. Admission of a Partner, 6. Retirement of a Partner, 7. Death of a Partner, 8. Dissolution of Partnership Firm. Part : B - Company Accounts and Analysis of Financial Accounting 1. Accounting for Share Capital : Share and Share Capital, 2. Accounting for Share Capital : Issue of Shares, 3. Forfeiture and Re-Issue of Share, 4. ssue of Debentures, 5. Redemption of Debentures, 6. Financial Statements of a Company : Balance Sheet and Statement of Profit and Loss, 7. Tools for Financial Statement Analysis : Comparative Statements, 8. Common-Size Statements, 9. Accounting Ratios, 10. Cash Flow Statement.

Unit I-Entrepreneurial Opportunities and Enterprise Creation 1. Sensing and Identification of Entrepreneurial Opportunities, 2. Environment Scanning, 3. Market Assessment, 4. Identification of Entrepreneurial Opportunities and Feasibility Study, 5. Selection of an Enterprise, 6. Setting up of an Enterprise, Unit II-Enterprise Planning and Resourcing 7. Business Planning, 8. Concept of Project and Planning, 9. Formulation of Project Report and Project Appraisal, 10. Resource Assessment : Financial and Non-Financial, 11. Fixed and Working Capital Requirements, 12. Fund Flow Statement, 13. Accounting Ratios, 14. Break-Even Analysis, 15. Venture Capital : Sources and Means of Funds, 16. Selection of Technology, Unit III-Enterprise Management 17. Fundamentals of Management, 18. Production Management and Quality Control, 19 . Marketing Management, 20. Financial Management and Sources of Business Finance, 21. Determination of Cost and Profit, 22. Possibilities and Strategies for Growth and Development in Business, 23. Entrepreneurial Discipline and Social Responsibility, Practical 24. Project Work, 25. Examples of Project Work, 26. Project Planning, 27. Case Study, 28. Project Analysis, 29. Project Report, Sample Project Report I–III Value Based Questions (VBQ) Model Paper] I & II Latest Model Paper Examination Papers.

Strictly according to the latest syllabus prescribed by Bihar School Examination Board (BSEB), Patna and developed by State Council for Educational Research & Training (SCERT) following CBSE curriculum based on NCERT guidelines. 1.Introduction to Accounting, 2 .Basic Accounting Terms or Terminology, 3.Theory Base of Accounting : Accounting Principles Fundamental Assumptions or Concepts, 4. Accounting Standards and IFRS, 5 .Double Entry System, 6 .Process and Bases of Accounting, 7 .Origin of Transactions : Source Documents and Vouchers, 8. Accounting Equation, 9. Rules of Debit and Credit, 10. Recording of Business Transactions : Books of Original Entry—Journal, 11. Ledger, 12. Special Purpose (Subsidiary) Books (I) : Cash Book, 13. Special Purpose (Subsidiary) Books (II), 14. Bank Reconciliation Statement, 15. Trial Balance and Errors, 16. Depreciation, 17.Provisions and Reserves, 18. Accounting for Bills of Exchange, 19. Rectification of Errors, 20. Capital and Revenue Expenditures and Receipts, 21. Financial Statements/Final Accounts (Without Adjustment), 22. Final Accounts (With Adjustment), 23 .Accounts from Incomplete Records or Single Entry System, UNIT : Computer in Accounting 1.Introduction to Computer and Accounting Information System (AIS), 2 .Applications of Computer in Accounting, 3 .Accounting and Database System Project Work Appendix : Dictionary of Accounting Latest Model Paper (BSEB) Examination Paper (JAC) with OMR Sheet.

Entrepreneurship is the most important instrument of social and economic development. It is because of this reason it is remarked that developing countries are not underdeveloped but undermanaged. It is true of Japan. About a century ago Japan was considered as an underdeveloped country. Thanks to the rapid progress made by Management science, now Japan is regarded as one of the most advanced countries of the world. Increasing production and productivity is the need of the hour. These are dependent upon physical factors or natural resources of a country and its human resource. However, the resources capable of enlargement can only be human resource. All other resources stand under the laws of mechanics. They can be better utilised or worse utilised but they can never have an output greater than the sum of the inputs. Man alone of all the resources available to man, can grow and develop if properly directed and motivated. In line with this thinking, there has been a revolutionary change in management philosophy. He (man) is potentially creative, trustworthy and co-operative. He is also considered to possess the potential for growth, achievement and constructive action with others. It is the job of the management to nurture and tap employee’s productive drives. Entrepreneurship, therefore, hold the key to the economic development of a nation. It is because of this reason the U.G.C.’s Unified Syllabus has included the study of business management subject in almost every course in business and management disciplines, be it B. Com., M. Com., B.B.A. or M.B.A., C.A.C.S., C.W.A. and so on. The author has tried to explain the subject in the most simple language. Extensive use of charts, pictures and diagrams has been made to explain and illustrate the difficult concepts and Fundamentals of Entrepreneurship. Important questions asked in the examinations conducted by various universities and professional institutes have been given at the end of each chapter. The authors sincerely believe that the book will be of immense use and help the students preparing for these examinations.