Subject: Accountancy Question Paper Design CLASS XII (2020-21)
Subject: Accountancy Question Paper Design CLASS XII (2020-21)
PAGE- 1
Part- B :
Blue Print Part-B
or
4(1)
or
3(1)
or
6(1)
• Written Test - 12 Marks (One Hour) (2 Questions 1 from Ratio and 1 from Cash flow)
• Project File - 4 Marks (2 Project one in comprehensive and 1 other in Cash flow)
Total- - 20 Marks
= 100 Marks
PAGE- 2
Blue Print of Question paper & Syllabus
Computerised Accounting
1. Overview of Computerised 2 1 -- -- 2 or 5
Accounting system
2. Accounting Application of 1 -- 1 1 11 or 7
Electronic Spreadsheet
System
(DBMS)
Total- 7×1=7 1 × 3 = 4 1× 4 = 4 1× 6 = 6 20
Part-C
Computerised Accounting
Practical Examination (Pre-Board) / Internal Assessment
Blue Print
Topic Marks
Practical File 04
Based on DBMS
Exammple :
• Viva Voce 04
Total- 20
PAGE- 3
Blue Print of Question Paper
Half-Yearly Exam (2020-21)
Accountancy-XII
Syllabus for Half-Yearly Exam
Part- B :
Blue Print
or
4(1)
or
6(1)
PAGE- 4
Part- C
Practical / Internal Assessment- 20 marks
Blue Print Part-C
Total- - 20 Marks
PAGE- 5
Blue Print of Question paper
Half-Yearly Exam (2020-21)
Accountancy-XII
Computerised Accounting
Syllabus for Half-Yearly Exam
Chap 1 : Overview of Computerised Accounting system
Chap 2 : Accounting Application of Electronic Spreadsheet
Part-B
1. Overview of Computerised 4 1 -- -- 7
Accounting system
2. Accounting Application of 3 -- 1 1 13
Electronic Spreadsheet
Total- 7×1=7 1 × 3 = 4 1× 4 = 4 1× 6 = 6 20
Part-C
Computerised Accounting
Practical Examination (Pre-Board) / Internal Assessment
Blue Print
Topic Marks
Practical File 04
Based on Spreadsheet.
Exammple :
• Viva Voce 04
Total- 20
Rationale
The course in accountancy is introduced at plus two stage of senior second of school
education,
as the formal commerce education is provided after ten years of schooling. With the fast
changing economic scenario, accounting as a source of financial information has carved out
a place for itself at the senior secondary stage. Its syllabus content provide students a firm
foundation in basic accounting concepts and methodology and also acquaint them with the
changes taking place in the preparation and presentation of financial statements in accordance
to the applicable accounting standards and the Companies Act 2013.
The course in accounting put emphasis on developing basic understanding about accounting
as an information system. The emphasis in Class XI is placed on basic concepts and process
of accounting leading to the preparation of accounts for a sole proprietorship firm. The
students are also familiarized with basic calculations of Goods and Services Tax (GST) in
recording the business transactions. The accounting treatment of GST is confined to the
syllabus of class XI.
The increased role of ICT in all walks of life cannot be overemphasized and is becoming an
integral part of business operations. The learners of accounting are introduced to
Computerized Accounting System at class XI and XII. Computerized Accounting System is
a compulsory component which is to be studied by all students of commerce in class XI;
whereas in class XII it is offered as an optional subject to Company Accounts and Analysis
of Financial Statements. This course is developed to impart skills for designing need based
accounting database for maintaining book of accounts.
The complete course of Accountancy at the senior secondary stage introduces the learners
to the world of business and emphasize on strengthening the fundamentals of the subject.
Objectives:
1. To familiarize students with new and emerging areas in the preparation and presentation
of financial statements.
2. To acquaint students with basic accounting concepts and accounting standards.
3. To develop the skills of designing need based accounting database.
4. To appreciate the role of ICT in business operations.
5. To develop an understanding about recording of business transactions and preparation
of financial statements.
6. To enable students with accounting for Not-for-Profit organizations, accounting for
Partnership Firms and company accounts.
PAGE- 7
Part A: Accounting for Not-for-Profit Organizations, Partnership Firms and Companies
PAGE- 8
Units/Topics Learning Outcomes
Accounting for Partnership firms - l state the meaning, nature and factors affectin
Reconstitution and Dissolution. goodwill
l Change in the Profit Sharing Ratio among the l develop the understanding and skill of valuation
existing partners - sacrificing ratio, gaining ratio, of goodwill using different methods.
accounting for revaluation of assets and l state the meaning of sacrificing ratio, gaining
reassessment of liabilities and treatment of ratio and the change in profit sharing ratio
reserves and accumulated profits. Preparation among existing partners.
of revaluation account and balance sheet.
l develop the understanding of accounting
l Admission of a partner - effect of admission of treatment of revaluation assets and
a partner on change in the profit sharing ratio, reassessment of liabilities and treatment of
treatment of goodwill (as per AS 26), treatment reserves and accumulated profits by preparing
for revaluation of assets and reassessment of revaluation account and balance sheet.
liabilities, treatment of reserves and
accumulated profits, adjustment of capital l explain the effect of change in profit sharing
accounts and preparation of balance sheet. ratio on admission of a new partner.
l Retirement and death of a partner: effect of l develop the understanding and skill of treatment
retirement / death of a partner on change in of goodwill as per AS-26, treatment of
profit sharing ratio, treatment of goodwill (as revaluation of assets and re-assessment of
per AS 26), treatment for revaluation of assets liabilities, treatment of reserves and
and reassessment of liabilities, adjustment of accumulated profits, adjustment of capital
accumulated profits and reserves, adjustment accounts and preparation of balance sheet of
of capital accounts and preparation of balance the new firm.
sheet. Preparation of loan account of the retiring l explain the effect of retirement / death of a
partner. partner on change in profit sharing ratio.
l Calculation of deceased partner’s share of profit l develop the understanding of accounting
till the date of death. Preparation of deceased treatment of goodwill, revaluation of assets and
partner’s capital account and his executor’s re-assessment of liabilities and adjustment of
account. accumulated profits and reserves on retirement
l Dissolution of a partnership firm: meaning of / death of a partner and capital adjustment.
dissolution of partnership and partnership firm, l develop the skill of calculation of deceased
types of dissolution of a firm. Settlement of partner's share till the time of his death and
accounts - preparation of realization account, prepare deceased partner's executor's
and other related accounts: capital accounts of account.
partners and cash/bank a/c (excluding
l discuss the preparation of the capital accounts
piecemeal distribution, sale to a company and
of the remaining partners and the balance sheet
insolvency of partner(s)).
of the firm after retirement / death of a partner.
Note:
l understand the situations under which a
(i) The realized value of each asset must be given partnership firm can be dissolved.
at the time of dissolution.
l develop the understanding of preparation of
(ii) In case, the realization expenses are borne by realisation account and other related accounts.
a partner, clear indication should be given
regarding the payment thereof.
PAGE- 9
Unit-3 Accounting for Companies
Units/Topics Learning Outcomes
Accounting for Share Capital After going through this Unit, the students
l Share and share capital: nature and types. will be able to:
l Accounting for share capital: issue and allotment l state the meaning of share and share capital
of equity and preferences shares. Public and differentiate between equity shares and
subscription of shares - over subscription and preference shares and different types of share
under subscription of shares; issue at par and at capital.
premium, calls in advance and arrears (excluding l understand the meaning of private placement
interest), issue of shares for consideration other of shares and Employee Stock Option Plan.
than cash.
l explain the accounting treatment of share
l Concept of Private Placement and Employee
capital transactions regarding issue of shares.
Stock Option Plan (ESOP).
l develop the understanding of accounting
l Accounting treatment of forfeiture and reissue
treatment of forfeiture and re-issue of forfeited
of shares.
shares.
l Disclosure of share capital in the Balance Sheet
of a company. l describe the presentation of share capital in
the balance sheet of the company as per
Accounting for Debentures schedule III part I of the Companies Act
l Debentures: Issue of debentures at par, at a 2013.
premium and at a discount. Issue of debentures
l explain the accounting treatment of different
for consideration other than cash; Issue of
categories of transactions related to issue of
debentures with terms of redemption; debentures
debentures.
as collateral securityconcept, interest on
debentures. Writing off discount / loss on issue l develop the understanding and skill of writing
of debentures of discount / loss on issue of debentures.
Note: Discount or loss on issue of debentures to be l understand the concept of collateral security
written off in the year debentures are allotted from and its presentation in balance sheet.
Security Premium Reserve (if it exists) and then from l develop the skill of calculating interest on
debentures and its accounting treatment.
Statement of Profit and Loss as Financial Cost (AS
16). l state the meaning of redemption of
l Redemption of debentures-Methods: Lump sum,
debentures.
draw of lots. l develop the understanding of accounting
l Creation of Debenture Redemption Reserve. treatment of transactions related to redemption
of debentures by lump sum, draw of lots and
Note: Related sections of the Companies Act,
Creation of Debenture Redemption Reserve.
2013 will apply
Note: Net Profit Ratio is to be calculated on the basis of profit before and after tax.
Unit 5: Cash Flow Statement
l Meaning, objectives and preparation (as per After going through this Unit, the students will
AS 3 (Revised) (Indirect Method only) be able to:
Note:
(i) Adjustments relating to depreciation and l state the meaning and objectives of cash flow
amortization, profit or loss on sale of assets statement.
including investments, dividend (both final and l develop the understanding of preparation of
interim) and tax. Cash Flow Statement using indirect method as
(ii) Bank overdraft and cash credit to be per AS 3 with given adjustments.
treated as short term borrowings.
(iii) Current Investments to be taken as
Marketable securities unless otherwise
specified.
Note: Previous years’ Proposed Dividend to be given effect, as prescribed in AS-4, Events occurring
after the Balance Sheet date. Current years’ Proposed Dividend will be accounted for in the next year
after it is declared by the shareholders
PAGE- 11
OR
Part B: Computerised Accounting
Unit 3: Computerised Accounting
Overview of Computerised Accounting System
l Introduction: Application in Accounting.
l Features of Computerised Accounting System.
l Structure of CAS.
l Software Packages: Generic; Specific; Tailored.
Accounting Application of Electronic Spreadsheet.
l Concept of electronic spreadsheet.
l Features offered by electronic spreadsheet.
l Application in generating accounting information - bank reconciliation statement;
asset accounting; loan repayment of loan schedule, ratio analysis
l Data representation- graphs, charts and diagrams.
Using Computerized Accounting System.
l Steps in installation of CAS, codification and Hierarchy of account heads, creation
of accounts.
l Data: Entry, validation and verification.
l Adjusting entries, preparation of balance sheet, profit and loss account with closing
entries and opening entries.
l Need and security features of the system.
Database Management System (DBMS)
l Concept and Features of DBMS.
l DBMS in Business Application.
l Generating Accounting Information - Payroll.
PAGE- 12
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~ܲyò¢ ˆ◊!îÓ˚ !¢«˛yÌ≈#ˆÏòÓ˚ çlƒ ܲ!¡õí˛zê˛yÓ˚ !˲!_ܲ !•§yÓÓ˚«˛î ˛õyë˛ƒÜ ˛Ù!ê˛ Óyôƒï˛yÙ)°Ü˛ !ܲv myò¢ ˆ◊!îˆÏï˛ ˆÜ˛y¡õy!lÓ˚
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~ÓÇ !•§yÓÓ˚«˛ˆÏîÓ˚ ˆí˛ê˛yˆÏÓ§ !í˛çy•zl ܲÓ˚y §•çï˛Ó˚ •Î˚–
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í˛z˛õÓ˚ à%Ó˚%c xyˆÏÓ˚y˛õ ܲÓ˚y •ˆÏÎ˚ˆÏSÈ–
í˛zˆÏj¢ƒ §Ù)• /
1. !¢«˛yÌ≈#ˆÏòÓ˚ lï%˛l ~ÓÇ xyô%!lܲ ôÓ˚ˆÏlÓ˚ xy!Ì≈ܲ !ÓÓÓ˚î#à%ˆÏ°y ≤Ã›ï˛ ~ÓÇ í˛z˛õfiÌy˛õl §¡õˆÏÜ≈˛ ˛õ!Ó˚!ã˛ï˛ ܲÓ˚yˆÏly–
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6. !¢«˛yÌ≈#ˆÏòÓ˚ xÙ%lyÊ˛yˆÏ˲yà# ≤Ã!ï˛¤˛ylñ xÇ¢#òyÓ˚# ≤Ã!ï˛¤˛yl ~ÓÇ ˆÜ˛y¡õyl#Ó˚ !•§yÓ!lܲy¢Ü˛Ó˚î §¡õ!Ü≈˛ï˛ !•§yÓÓ˚«˛î
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ܲÈüüÈ!Ó˲yà / xÙ%lyÊ˛yˆÏ˲yà# ≤Ã!ï˛¤˛yˆÏlÓ˚ !•§yÓ !lܲy¢Ü˛Ó˚îñ xÇ¢#òyÓ˚# ≤Ã!ï˛¤˛yl ~ÓÇ ˆÜ˛y¡õyl# §Ù)•–
•zí˛z!lê˛ÈüÈ 1 / xÙ%lyÊ˛yˆÏ˲yà# ≤Ã!ï˛¤˛yˆÏlÓ˚ !•§yÓ !lܲy¢Ü˛Ó˚î
•zí˛z!lê˛‡!Ó£ÏÎ˚
• xÙ%lyÊ˛yˆÏ˲yà# ≤Ã!ï˛¤˛yl §Ù)• / ôyÓ˚îy
• ≤Ãy!Æ ~ÓÇ ≤Ãòyl !•§yÓ / ˜Ó!¢T˛ƒ ~ÓÇ ≤Ûï˛Ü˛Ó˚î
• xyÎ˚ G ÓƒˆÏÎ˚Ó˚ !•§yÓ / ˜Ó!¢T˛ƒñ ≤Ãò_ ≤Ãy!Æ G ≤Ãòyl !•§yÓ ˆÌˆÏܲ x!ï˛!Ó˚=˛ ï˛ˆÏ̃Ó˚ !˲!_ˆÏï˛ xyÎ˚ G ÓƒˆÏÎ˚Ó˚
!•§yÓ ~ÓÇ í˛zò‰Óï≈˛˛õe ≤Ûï˛Ü˛Ó˚î–
•zí˛z!lê˛ÈüÈ 2 / xÇ¢#òyÓ˚# ܲyÓ˚ÓyˆÏÓ˚Ó˚ !•§yÓ !lܲy¢Ü˛Ó˚î
•zí˛z!lê˛‡!Ó£ÏÎ˚
• ˜Ó!¢T˛ƒñ xÇ¢#òyÓ˚# ã%˛!=˛lyÙy
• xÇ¢#òyÓ˚# ã%˛!=˛lyÙyÓ˚ xl%˛õ!fiÌ!ï˛ˆÏï˛ Ë˛yÓ˚ï˛#Î˚ xÇ¢#òyÓ˚# xy•zl 1932 xl%ÎyÎ˚# §ÇfiÌyl §Ù)• !fiÌÓ˚ ~ÓÇ
PAGE- 13
˛õ!Ó˚Óï≈˛l¢#° Ù)°ôl ˛õÂô!ï˛– °y˲Èüü«˛!ï˛ Ó^˝ê˛l !•§yÓ ≤Ûï˛Ü˛Ó˚î ~ÓÇ xÇ¢#òyÓ˚ˆÏòÓ˚ ÙˆÏôƒ Ù%lyÊ˛y Ó^˝ê˛lñ Ù%lyÊ˛yÓ˚
!lŸã˛Î˚ï˛y ≤Ãòyl–
• xï˛#ï˛ !•§yÓ !Ù°Ü˛Ó˚î åÙ)°ôˆÏlÓ˚ í˛z˛õÓ˚ §%òñ í˛zˆÏ_y°ˆÏlÓ˚ í˛z˛õÓ˚ §%òñ ˆÓï˛l ~ÓÇ Ù%lyÊ˛y Ó^˝ê˛l xl%˛õyï˛ §¡õ!Ü≈˛ï˛ä–
• §%lyÙ / ≤ÃÜ,˛!ï˛ñ §%lyÙ Ù)°ƒyÎ˚l §ÇÜ ˛yhs˝ í˛z˛õyòyl §Ù)• ~ÓÇ Ù)°ƒyÎ˚ˆÏlÓ˚ ˛õÂô!ï˛ §Ù)•Èüüàí˛¸ °yˆÏ˲Ó˚ ˛õÂô!ï˛ñ
x!ôÙ%lyÊ˛yy ~ÓÇ Ù)°ôlyÎ˚l ˛õÂô!ï˛–
xÇ¢#òyÓ˚# ≤Ã!ï˛¤˛yˆÏlÓ˚ !•§yÓ!lܲy¢Ü˛Ó˚î ˛õ%là≈ë˛l ~ÓÇ !ӈϰy˛õ §yôl
• Óï≈˛Ùyl xÇ¢#òyÓ˚ˆÏòÓ˚ ÙˆÏôƒ Ù%lyÊ˛y Ó^˝ê˛l xl%˛õyˆÏï˛Ó˚ ˛õ!Ó˚Óï≈˛lÈüü ï˛ƒyàyl%˛õyï˛ñ °y˲ xç≈l xl%˛õyï˛ñ §¡õˆÏòÓ˚
˛õ%l≈Ù)°ƒyÎ˚l ~ÓÇ òyˆÏÎ˚Ó˚ ˛õ%l≈!lô≈yˆÏlÓ˚ çlƒ !Ù°Ü˛Ó˚î ~ÓÇ §!M˛!ï˛ G çÙyÜ,˛ï˛ °y˲ Óy «˛!ï˛Ó˚ çlƒ !Ù°Ü˛Ó˚îñ
˛õ%l≈Ù)°ƒyÎ˚l !•§yÓáyï˛ G í˛zò‰Óï≈˛˛õe ≤Ûï˛Ü˛Ó˚î–
• xÇ¢#òyÓ˚ @˝Ã•lÈ / lï%˛l xÇ¢#òyÓ˚ @˝Ã•î ܲÓ˚yÓ˚ §ÙÎ˚ Ù%lyÊ˛yñ §¡õ!_ G òyÎ˚ §Ù)ˆÏ•Ó˚ ˛õ%l≈Ù)°ƒyÎ˚lñ §!M˛!ï˛ G
xlƒylƒ ˛õ%O#Ü,˛ï˛ °y˲ ~ÓÇ «˛!ï˛ñ Ù)°ôl !•§yˆÏÓÓ˚ !Ù°Ü˛Ó˚î ~ÓÇ í˛zò‰Óï≈˛˛õe ≤Ûï˛Ü˛Ó˚î–
• xÇ¢#òyˆÏÓ˚Ó˚ xÓ§Ó˚ @˝Ã•î ~ÓÇ Ù,ï%˛ƒ / xÇ¢#òyˆÏÓ˚Ó˚ xÓ§Ó˚ @˝Ã•î ~ÓÇ Ù,ï%˛ƒÓ˚ ˆ«˛ˆÏe lï%˛l Ù%lyÊ˛y Ó^˝ê˛l xl%˛õyï˛ñ
§%lyˆÏÙÓ˚ !•§yÓ !lܲy¢Ü˛Ó˚î åAS-26 xl%ÎyÎ˚#äó §¡õ!_ G òyˆÏÎ˚Ó˚ ˛õ%l≈Ù)°ƒyÎ˚lñ §!M˛!ï˛ G xlƒylƒ ˛õ%!OÜ,˛ï˛ °y˲
~ÓÇ «˛!ï˛Ó˚ !Ù°Ü˛Ó˚îñ Ù)°ôl !•§yˆÏÓÓ˚ !Ù°Ü˛Ó˚î ~ÓÇ í˛zò‰Óï≈˛˛õe ≤Ûï˛Ü˛Ó˚îñ xÓ§Ó˚≤ÃyÆ xÇ¢#òyˆÏÓ˚Ó˚ }ˆÏîÓ˚
!•§yÓ ≤Ûï˛Ü˛Ó˚î–
• Ù,ï˛ xÇ¢#òyˆÏÓ˚Ó˚ Ù,ï%˛ƒÓ˚ !òl ˛õÎ≈hs˝ Ù%lyÊ˛yÓ˚ xÇ¢ !lî≈Î˚– Ù,ï˛ xÇ¢#òyˆÏÓ˚Ó˚ Ù)°ôl !•§yÓáyï˛ ~ÓÇ ï˛yÓ˚ í˛z_Ó˚yô#ܲyÓ˚#Ó˚
!•§yÓáyï˛ ≤Ûï˛Ü˛Ó˚î–
• xÇ¢#òyÓ˚# ≤Ã!ï˛¤˛yˆÏlÓ˚ !ӈϰy˛õ§yôl / xÇ¢#òyÓ˚# ≤Ã!ï˛¤˛yˆÏlÓ˚ !ӈϰy˛õ §yôˆÏlÓ˚ xÌ≈ ~ÓÇ !ӈϰy˛õ §yôˆÏlÓ˚
ôÓ˚l– !•§yÓ !lܲy¢Ü˛Ó˚ˆÏîÓ˚ !lflõ!_ܲÓ˚î xyòyÎ˚ܲÓ˚î ~ÓÇ xlƒylƒ !•§yÓáyï˛ ≤Ûï˛Ü˛Ó˚î / xÇ¢#òyÓ˚ˆÏòÓ˚
Ù)°ôl !•§yÓáyï˛ ~ÓÇ làò Óy ÓƒyÇܲ !•§yÓáyï˛ ≤Ûï˛Ü˛Ó˚î å!˛õ§!Ù° Ó^˝ê˛lñ ˆÜ˛y¡õyl#Ó˚ !lÜ˛ê˛ !ÓÜ ˛Î˚ ~ÓÇ
xÇ¢#òyÓ˚ˆÏòÓ˚ ˆòí˛z!°Î˚y˛õly Óƒï˛#ï˛ä–
•zí˛z!lê˛ÈüÈ 3 / ˆÜ˛y¡õyl#Ó˚ !•§yÓ !lܲy¢Ü˛Ó˚î
•zí˛z!lê˛‡!Ó£ÏÎ˚
ˆ¢Î˚yÓ˚ Ù)°ôl !•§yÓ !lܲy¢Ü˛Ó˚î
• ˆ¢Î˚yÓ˚ ~ÓÇ ˆ¢Î˚yÓ˚ Ù)°ôl / ≤ÃÜ,˛!ï˛ ~ÓÇ ôyÓ˚l
• ˆ¢Î˚yÓ˚ Ù)°ôˆÏlÓ˚ !•§yÓ !lܲy¢Ü˛Ó˚î / •zÜ%˛ƒ•z!ê˛ ~ÓÇ x@˝Ãy!ôܲyÓ˚ Î%=˛ ˆ¢Î˚yÓ˚ §Ù)ˆÏ•Ó˚ !Ó!° ~ÓÇ Ó^˝ê˛l– çl§yôyÓ˚ˆÏîÓ˚
!lÜ˛ê˛ ˆ¢Î˚yÓ˚ !Ó!°Èüü x!ï˛!Ó˚=˛ xyˆÏÓòl˛õe @˝Ã•î ~ÓÇ Ü˛Ù xyˆÏÓòl˛õe @˝Ã•îñ §Ù•yˆÏÓ˚ ~ÓÇ x!ô•yˆÏÓ˚ !Ó!°ñ
xlyòyÎ˚# G x@˝Ã#Ù ï˛°Ó# xÌ≈ å§%ò Óƒï˛#ï˛äñ làò xÌ≈ Óƒï˛#ï˛ xlƒ ≤Ã!ï˛òyˆÏl ˆ¢Î˚yÓ˚ !Ó!°–
• ≤Ãy•zˆÏçê˛ åˆ≤’•z§Ùƒyrê˛ ~ÓÇ Ü˛Ù≈ã˛yÓ˚# fiê˛Ü˛ x˛õ¢ˆÏl ˛õ!Ó˚ܲ“lyÓ˚ ôyÓ˚îy åESOPä–
• ˆ¢Î˚yˆÏÓ˚Ó˚ ÓyˆÏçÎ˚yÆÜ˛Ó˚î ~ÓÇ ˛õ%l≈!Ó!° !•§yÓ §ÇÜ ˛yhs˝ òy!á°
• ˆÜ˛y¡õyl#Ó˚ í˛zò‰Óï≈˛˛õˆÏe ˆ¢Î˚yÓ˚ Ù)°ôˆÏlÓ˚ ≤Ãܲy¢Ü˛Ó˚î–
}î˛õˆÏeÓ˚ !•§yÓ !lܲy¢Ü˛Ó˚î /
• }î˛õe / §Ùy•yˆÏÓ˚ñ x!ô•yˆÏÓ˚ ~ÓÇ xÓ•yˆÏÓ˚ }î˛õe !Ó!°ñ làò xÌ≈ Óƒï˛#ï˛ xlƒ ≤Ã!ï˛¤˛yˆÏl }î˛õe !Ó!°ñ
˛õ!Ó˚ˆÏ¢yˆÏôÓ˚ ôÓ˚l xl%ÎyÎ˚# }î˛õe !Ó!°ñ x!ï˛!Ó˚=˛ çy!Ùl Ó˚)ˆÏ˛õ }î˛õe !Ó!°ñ }î˛õˆÏeÓ˚ í˛z˛õÓ˚ §%ò– }î˛õˆÏeÓ˚
í˛z˛õÓ˚ ÓyRy Óy «˛!ï˛Ó˚ xӈϰy˛õl–
áÈüüü!Ó˲yà / xy!Ì≈ܲ !ÓÓÓ˚î#Ó˚ !ӈϟ’£Ïî
•zí˛z!lê˛ÈüÈ 4 / xy!Ì≈ܲ !ÓÓÓ˚î#Ó˚ !ӈϟ’£Ïî
•zí˛z!lê˛‡!Ó£ÏÎ˚
ˆÜ˛y¡õyl#Ó˚ xy!Ì≈ܲ !ÓÓÓ˚î# /
Ù%რ!¢ˆÏÓ˚ylyÙ ~ÓÇ í˛z˛õÈüÈ!¢ˆÏÓ˚ylyÙ §• !lô≈y!Ó˚ï˛ xyܲyˆÏÓ˚ °y˲ ~ÓÇ «˛!ï˛ G í˛zò‰Óï≈˛˛õˆÏeÓ˚Èüüü!ÓÓÓ˚î#Ó˚ ≤Ãܲy¢
åˆÜ˛y¡õyl# xy•zlñ 2013, ï˛˛õ¢#°ÈüÈIII xl%ÎyÎ˚#ä
PAGE- 14
• xy!Ì≈ܲ !ÓÓÓ˚î#à%ˆÏ°yÓ˚ !ӈϟ’£ÏˆÏlÓ˚ •y!ï˛Î˚yÓ˚ §Ù)• / ï%˛°lyÙ)°Ü˛ !ÓÓÓ˚î# §Ù)•ñ §yôyÓ˚î xyܲyˆÏÓ˚Ó˚ !ÓÓÓ˚î#ñ làò
≤ÃÓy• !ÓÓÓ˚î#Ó˚ !ӈϟ’£Ïlñ xl%˛õyï˛ !ӈϟ’£Ïî–
• !•§yÓ §ÇÜ ˛yhs˝ xl%˛õyï˛ §Ù)• / xÌ≈ñ í˛zˆÏj¢ƒñ ˆ◊!î !Ó˲yà ~ÓÇ àîly–
• ï˛yÓ˚°ƒ xl%˛õyï˛ §Ù)• / ã˛°!ï˛ xl%˛õyï˛ ~ÓÇ ï˛!í˛¸Í‡o%ï˛ xl%˛õyï˛–
• fl∫FSȰï˛yÓ˚ xl%˛õyï˛ §Ù)• / ˆòly Óy }î •zÜ%˛ƒ•z!ê˛ xl%˛õyï˛ñ ˆÙyê˛ §¡õ!_ G ˆòlyÓ˚ xl%˛õyï˛ñ Ùy!°Ü˛yly xl%˛õyï˛
~ÓÇ §%ò !lÓ˚y˛õ_y xl%˛õyï˛–
• ܲyÎ≈ܲÓ˚# Óy xyÓï≈˛l xl%˛õyï˛ / Ùç%ï˛˛õˆÏîƒÓ˚ xyÓï≈˛ˆÏlÓ˚ xl%˛õyï˛ñ ÓƒÓ§yÎ˚ ≤Ãy˛õƒ §Ù)ˆÏ•Ó˚ xyÓï≈˛ˆÏlÓ˚ xl%˛õyï˛ñ
ÓƒÓ§yÎ˚ ≤ÈÏòÎ˚ §Ù)ˆÏ•Ó˚ xyÓï≈˛ˆÏlÓ˚ xl%˛õyï˛ ~ÓÇ Ü˛yÎ≈ܲÓ˚# Ù)°ôˆÏlÓ˚ xyÓï≈˛ˆÏlÓ˚ xl%˛õyï˛–
Ù%lyÊ˛y ˆÎyàƒï˛yÓ˚ xl%˛õyï˛ §Ù)• / ˆÙyê˛ Ù%lyÊ˛y xl%˛õyï˛ñ ܲyÎ≈!lÓ≈y• xl%˛õyï˛ñ ܲyÎ≈!lÓ≈y• xl%˛õyï˛ñ l#ê˛ Ù%lyÊ˛y xl%˛õyï˛
~ÓÇ !lˆÏÎ˚y!çï˛ Ù)°ôl !Ó!lˆÏÎ˚yˆÏàÓ˚ í˛z˛õÓ˚ ≤Ã!ï˛òyl–
•zí˛z!lê˛ÈüÈ 5 / làò ≤ÃÓy• !ÓÓÓ˚î#
•zí˛z!lê˛‡!Ó£ÏÎ˚
• xÌ≈ñ í˛zˆÏj¢ƒ §Ù)• ~ÓÇ ≤Ûï˛Ü˛Ó˚î å§ÇˆÏ¢y!ôï˛ AS-3È xl%ÎyÎ˚# å¢%ô%Ùye x≤Ãï˛ƒ«˛ ˛õÂô!ï˛ä–
xÌÓy
!Ó˲yàÈüÈâ ı ܲ!¡õí˛zê˛yÓ˚!˲!_ܲ !•§yÓ!lܲy¢Ü˛Ó˚î
•zí˛z!lê˛ È 3 ı ܲ!¡õí˛zê˛yÓ˚!˲!_ܲ !•§yÓ!lܲy¢Ü˛Ó˚î
ܲ!¡õí˛zê˛yÓ˚!˲!_ܲ !•§yÓ!lܲy¢Ü˛Ó˚î ˛õÂô!ï˛Ó˚ §yÙ!@˝Ãܲ Ó˚)˛õˆÏÓ˚áyÈüüüÈ
• §)ã˛ly ı !•§yÓ!lܲy¢Ü˛Ó˚î ~Ó˚ ≤ÈÏÎ˚yà–
• ÈCASüÈ~Ó˚ ܲyë˛yˆÏÙy
• §Ê‰˛ê˛GÎ˚ƒyÓ˚ ˛õƒyˆÏܲç§Ù)• ı §yôyÓ˚î åˆçˆÏl!Ó˚ܲä ó !l!ò≈T˛ åˆflõ!§!Ê˛Ü˛äó í˛z˛õˆÏÎyà# åˆê˛•z°í≈˛ä
˜Óò%ƒ!ï˛l ˆfl±í˛!¢ˆÏê˛Ó˚ !•§yÓ!lܲy¢Ü˛Ó˚î xƒy!≤’ˆÏܲ¢l Óy ≤ÈÏÎ˚yàÈüüüÈ
• ˜Óò%ƒ!ï˛l ˆfl±í˛!¢ˆÏê˛Ó˚ ôyÓ˚îy
• ˜Óò%ƒ!ï˛l ˆfl±í˛!°ê˛ myÓ˚y ≤Ãò_ ˜Ó!¢T˛yÓ!°
• !•§yÓ!lܲy¢Ü˛Ó˚î ï˛Ìƒ ≤Û!ï˛ˆÏï˛ ~Ó˚ ≤ÈÏÎ˚yàÈüüüÈ ÓƒyÇܲ !•§yÓ!Ù°Ü˛Ó˚î !ÓÓÓ˚î#ñ §¡õ!_Ó˚ !•§yÓ!lܲy¢Ü˛Ó˚îó
§ÙÎ˚ÙˆÏï˛y }î ˛õ!Ó˚ˆÏ¢yôñ xl%˛õyï˛ !ӈϟ’£Ïî–
• ˆí˛ê˛y í˛z˛õfiÌy˛õl ı ˆ°á!ã˛e§Ù)• ågraphsäñ ã˛yê≈˛§Ù)• åchartsä ~ÓÇ lܲ¢y§Ù)• ådiagramsä–
ܲ!¡õí˛zê˛yÓ˚!˲!_ܲ !•§yÓ!lܲy¢Ü˛Ó˚î ˛õÂô!ï˛Ó˚ ÓƒÓ•yÓ˚ÈüüüÈ
• ÈCASüÈ~Ó˚ fiÌy˛õl Óy •z™ˆÏ°¢lñ ~ܲyí˛zrê˛ ˆ•ˆÏí˛Ó˚ ˆÙy!í˛!Ê˛ˆÏܲ¢l ~ÓÇ Ü ˛ÙhflÏÓ˚ñ !•§yÓáyï˛ ˜ï˛!Ó˚Ó˚ ôy˛õ§Ù)•–
• Ȉí˛ê˛y ı òy!á°yñ ˜Óôï˛y ~ÓÇ ˛õÓ˚#«˛y
• È!Ù°Ü˛Ó˚î òy!á°y§Ù)•ñ í˛zmï≈˛˛õe ≤Ûï˛Ü˛Ó˚îñ x!hs˝Ù òy!á°y ~ÓÇ ≤ÃyÓ˚!Ω˛Ü˛ òy!á°yÓ˚ §yˆÏÌ °y˲ ~ÓÇ «˛!ï˛Ó˚
!•§yÓ ≤Ûï˛Ü˛Ó˚î
• È˛õÂô!ï˛Ó˚ ≤ÈÏÎ˚yçl#Î˚ï˛y ~ÓÇ §%Ó˚«˛y ˜Ó!¢T˛ƒ§Ù)•–
ˆí˛ê˛yˆÏÓ§ ÓƒÓfiÌy˛õly ˛õÂô!ï˛ åDBMSä
• !í˛¸!ÓÉ~ÙÉ~§ÈüÈ~Ó˚ ôyÓ˚îy ~ÓÇ ˜Ó!¢T˛yÓ!°
• ÓƒÓ§y!Î˚ܲ ≤ÈÏÎ˚yˆÏà !í˛É!ÓÉ~ÙÉ~§
• !•§yÓ!lܲy¢Ü˛Ó˚î ï˛Ìƒ ≤Û!ï˛ˆÏï˛ÈüüüÈ ˆ˛õˆÏÓ˚y°
PAGE- 15
≤ÃhflÏy!Óï˛ ≤ß¿˛õˆÏeÓ˚ lÙ%ly
!•§yÓ¢yflf
myò¢ ˆ◊!î (2020-21)
3 l¡∫Ó˚ñ 4 l¡∫Ó˚ñ 6 l¡∫Ó˚ ~ÓÇ 8 l¡∫Ó˚ ≤Èϟ¿Ó˚ xy˲ƒhs˝Ó˚#l ˛õSÈ® ÌyܲˆÏï˛ ˛õyˆÏÓ˚– 8 l¡∫Ó˚ Î%=˛ §ÙhflÏ ≤Èϟ¿Ó˚ ~ܲ!ê˛ xy˲ƒhs˝Ó˚#l ˛õSÈ® xÓ¢ƒ•z
ÌyܲˆÏÓ–
oT˛Óƒ / ˆÓyí≈˛ ˛õÓ˚#«˛yÌ≈#ˆÏòÓ˚ x!Ó!FSÈߨ˲yˆÏÓ !¢«˛yÎ˚ hflÏÓ˚ ˆ¢áyÓ˚ çlƒ xl%≤Ãy!îï˛ Ü˛Ó˚ˆÏï˛ !§ˆÏ°Óy§ !¢«˛l#Î˚ !Ó£ÏÎ˚à%ˆÏ°y ã˛y°% ܲˆÏÓ˚ˆÏSÈ– ï˛ˆÏÓ
~à%ˆÏ°y ˆÜ˛Ó° §)ã˛Ü˛Ùyl– ~à%ˆÏ°y ˆÜ˛yl˲yˆÏÓ•z ˛õÓ˚#«˛yˆÏï˛ !çK˛y!§ï˛ ≤Èϟ¿Ó˚ ˛õ!Ó˚!ô §#ÙyÓÂô ܲˆÏÓ˚ ly– ˛õÓ˚#«˛yÎ˚ ≤ß¿à%ˆÏ°y !lô≈y!Ó˚ï˛
≤ß¿˛õˆÏeÓ˚ l:y ~ÓÇ ˛õyë˛ƒÜ ˛ˆÏÙÓ˚ !˲!_ˆÏï˛ ÎÌyÎÌ˲yˆÏÓ ≤Ã›ï˛ Ü˛Ó˚y •ˆÏÓ–
PAGE- 16
!•§yÓ¢yflf
myò¢ ˆ◊!î (2020-21)
!°!áï˛ ˛õÓ˚#«˛y / 80 l¡∫Ó˚ §ÙÎ˚ / 3 ârê˛y
ÓƒÓ•y!Ó˚ܲ / 20 l¡∫Ó˚
.
•zí˛z!lê˛ !˛õ!Ó˚Îí˚ ˛ l¡∫Ó˚
ܲ !Ó˲yà xÙ%lyÊ˛yˆÏ˲yà# ≤Ã!ï˛¤˛yˆÏlÓ˚ !•§yÓ !lܲy¢Ü˛Ó˚îñ xÇ¢#òyÓ˚# ≤Ã!ï˛¤˛yl ~ÓÇ
ˆÜ˛y¡õyl#§Ù)•
•zí˛z!lê˛ÈüÈ 1 / xÙ%lyÊ˛yˆÏ˲yà# ≤Ã!ï˛¤˛yˆÏlÓ˚ !•§yÓ !lܲy¢Ü˛Ó˚î 25 10
150 60
50 20
xÌÓy
áÈüÈ!Ó˲yà ܲ!¡õí˛zê˛yÓ˚!˲!_ܲ !•§yÓ !lܲy¢Ü˛Ó˚î
•zí˛z!lê˛ÈüÈ4 / ܲ!¡õí˛zê˛yÓ˚ !˲!_ܲ !•§yÓ !lܲy¢Ü˛Ó˚î 50 20
PAGE- 17