6. Date stamp, Calculator, Ready reckoner, Type-writer, Punching
machine, Stapling machine, Computer.
7. Journal proper book, Vouchers
8. Vouchers, Subsidiary books, Purchases book, Purchase returns
book, Sales book, Sales returns book, Bills receivable book, Bills
payable book.
9. Ledgers
10. Ledger book with recorded accounts.
11. Outline charts of trial balance and trading and profit and loss
account.
Qualification of the Teacher :
Teacher with a Master’s / Bachelor’s degree in Commerce from a
recognized university is most eligible for taking the subject.
Product Outcome :
A student can maintain his home/office budget in a rational manner. One
can understand the functioning of various financial institutions like banks,
post office, etc. and thus operate comfortably.
Record Work :
A proper Book keeping file should be maintained in which the revenue
and expenditure related matters should be maintained either weekly or
monthly. The student can try hands on the computer with the help of
Tally accounting package. A report of some company can be made which
could include the trial balance, profit and loss statement, balance sheet
and various other documents. The same can be handed over to the
company for a price.
Evaluation :
The report should be evaluated there and then. Grades may be allotted
to the students based on their report. Grades may be on a 9 point scale
rating as A1, A2, B1, B2, C1, C2, D1, D2, W (as per prescribed CBSE
grading system).
The file may be evaluated side by side. Evaluation has to be continuous,
rational, objective-based comprehensive and dynamic. Final evaluation
should be based on both final report and file assessment. Cumulative
records should be maintained meticulously for all the students.
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