ACCOUNTING

ACCOUNTING
AFTERSCHO☺OL
– DEVELOPING CHANGE MAKERS CENTRE FOR SOCIAL ENTREPRENEURSHIP PGPSE PROGRAMME – World’ Most Comprehensive programme in social entrepreneurship & spiritual entrepreneurship OPEN FOR ALL FREE FOR ALL

ACCOUNTING
Dr. T.K. Jain.

AFTERSCHO☺OL
Centre for social entrepreneurship Bikaner M: 9414430763 tkjainbkn@yahoo.co.in www.afterschool.tk, www.afterschoool.tk

IMPREST SYSTEM IS USED IN WHICH TYPE OF ACCOUNTING SYSTEM?

• Petty cash book system

• Single accounting • + • Cash system

Which system of accounting is used by small traders and hawkers?

Name the errors which will not affect trial balance?
• • • • Error of omission (complete) Error of compensation Error of principles Error of commission (wrong account, wrong amount etc. )

How will you rectify the following error : paid salary Rs. 3000 and entered in wages account ?

• Salary ac. Dr. • To wages ac. Credit 3000

Issued shares of Rs 10 at a premium of Rs. 5. Application received 1000 against 800. give journal entries?
• bank dr. , to share application cr. : 15000 • Application dr. 12000, to equity capital allotment 8000, to premium on shares 4000 • Share application dr. 3000 to bank 3000

Our company had one undersirable employee (just like ….) who was paid Rs. 10 lakh to get rid of that employee. What type of expenditure is it?
• Capital expenditure

You have forefeited 100 shares (face value 100) for nonpayment of call money. Only 15 Rs of application and 10 Rs. Of allotment money was received. Show journal
• Equity share capital dr. 10000 • To calls unpaid Cr. 7500 • To share forfeiture account cr. 2500

You have installed a new plant. You are not sure about its quality, so you run trial production. In this way you loose Rs. 30000 worth of raw material. What entry will you make?
• Plant Account Dr. 30000 • To Purchase Ac Cr. 30000

ABOUT AFTERSCHO☺OL
Afterschoool conducts three year integrated PGPSE (after class 12th along with IAS / CA / CS) and 18 month PGPSE (Post Graduate Programme in Social Entrepreneurship) along with preparation for CS / CFP / CFA /CMA / FRM. This course is also available online also. It also conducts workshops on social entrepreneurship in schools and colleges all over India – start social entrepreneurship club in your institution today with the help from afterschoool and help us in developing society.

Why such a programme?
• To promote people to take up entrepreneurship and help develop the society • To enable people to take up franchising and other such options to start a business / social development project • To enable people to take up social development as their mission • To enable people to promote spirituality and positive thinking in the world

Who are our supporters?
• Afterschoolians, our past beneficiaries, entrepreneurs and social entrepreneurs are supporting us. • You can also support us – not necessarily by money – but by being promotor of our concept and our ideas.

About AFTERSCHO☺OL PGPSE – the best programme for developing great entrepreneurs
• • • • • Most flexible, adaptive but rigorous programme Available in distance learning mode Case study focused- latest cases Industry oriented practical curriculum Designed to make you entrepreneurs – not just an employee • Option to take up part time job – so earn while you learn • The only absolutely free course on internet

Workshops from AFTERSCHO☺OL
• • • • • • • • • IIF, Delhi CIPS, Jaipur ICSI Hyderabad Branch Gyan Vihar, Jaipur Apex Institute of Management, Jaipur Aravali Institute of Management, Jodhpur Xavier Institute of Management, Bhubaneshwar Pacific Institute, Udaipur Engineering College, Hyderabad

Flexible Specialisations:
• • • • • • • • • • Spiritualising business and society Rural development and transformation HRD and Education, Social Development NGO and voluntary work Investment analysis,microfinance and inclusion Retail sector, BPO, KPO Accounting & Information system (with CA / CS /CMA) Hospital management and Health care Hospitality sector and culture and heritage Other sectors of high growth, high technology and social relevance

Salient features:
• The only programme of its kind (in the whole world) • No publicity and low profile course • For those who want to achieve success in life – not just a degree • Flexible – you may stay for a month and continue the rest of the education by distance mode. / you may attend weekend classes • Scholarships for those from poor economic background • Latest and constantly changing curriculum – keeping pace with the time • Placement for those who are interested • Admissions open throughout the year • Latest and most advanced technologies, books and study material

Components
• • • • • • • • • • • • • • Pedagogy curriculum and approach based on IIM Ahmedabad and ISB Hyderabad (the founder is alumnus from IIMA & ISB Hyderabad) Meditation, spiritualisation, and self development EsGotitial softwares for business Business plan, Research projects Participation in conferences / seminars Workshops on leadership, team building etc. Written submissions of research projects/articles / papers Interview of entrepreneurs, writing biographies of entrepreneurs Editing of journals / newsletters Consultancy / research projects Assignments, communication skill workshops Participation in conferences and seminars Group discussions, mock interviews, self development diaryng Mind Power Training & writing workshop (by Dr. T.K.Jain)

Pedagogy
• • • • • • • • • Case analysis, Articles from Harvard Business Review Quiz, seminars, workshops, games, Visits to entrepreneurs and industrial visits PreGotitations, Latest audio-visuals Group discussions and group projects Periodic self assessment Mentoring and counselling Study exchange programme (with institutions out of India) • Rural development / Social welfare projects

Branches
• AFTERSCHO☺OL will shortly open its branches in important cities in India including Delhi, Kota, Mumbai, Gurgaon and other important cities. Afterschooolians will be responsible for managing and developing these branches – and for promoting social entrepreneurs.

Case Studies
• We want to write case studies on social entrepreneurs, first generation entrepreneurs, ethical entrepreneurs. Please help us in this process. Help us to be in touch with entrepreneurs, so that we may develop entrepreneurs.

Basic values at AFTERSCHO☺OL
• • • • • • Share to learn more Interact to develop yourself Fear is your worst enemy Make mistakes to learn Study & discuss in a group Criticism is the healthy route to mutual support and help • Ask fundamental questions : why, when, how & where? • Embrace change – and compete with yourself only

www.afterschoool.tk social entrepreneurship for better society

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