कॉमर्स शाखा म्हटली की अकाऊंटन्सी हा विषय खूप महत्त्वाचा असतो. त्यामुळे बारावीच्या या विषयाच्या फेररचित अभ्यासक्रमात नेमके कोणते बदल आहेत, हे जाणून घ्यायचे असेल, तर हा लेख नक्की वाचा...
Practical Approach in Book keeping and Accountancy
Book keeping and Accountancy is one of the core subjects from commerce stream. The syllabus is restructured for Std 11th in the year 2019-20 and for Std. 12th in the year 2020-21.In Std 11th and Std. 12th the students are learning the basic principles of this subject. So syllabus is upgraded and not changed.Looking at the changing scenario of the business, new terms are introduced in Std 11th like GST, internet banking, RTGS, NEFT which are continued in Std 12th wherever necessary.
Few chapters like introduction of partnership and Partnership final accounts are clubbed together to avoid the duplication of information. In the chapter analysis of financial statements more emphasis is given on the problems of comparative statements, cash flow statement and Ratio analysis and not only the theory, In the chapter computer in accounting more practical approach toward use of computer software is adopted by explaining different types of softwares. The contents are supported with chart,diagrams and tables. Sufficient number of illustrations are given in each chapter to help the students for 'self study' . Activities given in the text if done by the students it will be addition to the content knowledge.
The subject is application based and having the set of rules used for solving the problems. The syllabus tries to check application skills of the students.It will definitely help the students for the preparation of the professional exams in commerce field.The syllabus designed tries to cover the topics in comprehensive manner like whole partnership accounting including reconstitution. It matches the expectations of the average students as well as the students with extra ordinary accounting skills.
Overall it is a step ahead to bridge the gap between national level and state level curriculum.
Dr. Anagha Kale
राज्य विषय अभ्यास गट सदस्य,
Brihan Maharashtra College of Commerce.Pune