GUIDELINES FOR PREPARATION OF SELF-LEARNING MATERIAL

Self-learning material is developed with the approach of self-explanatory, self-contained, self-

directed, self-motivating and self-evaluating. Due to near absence of the teachers in the open and
distance learning mode, the learner has the opportunity to take the decision(s) at any point during
the leaning path. This may create disagreement between learner’s perception and the objective of
learning material. Therefore, each unit is arranged in the following manner:

1. Unit name:
 The name of the unit should be written on the top with the font size 18, Bold and
in Times new roman.
 The Unit Headings should be with the font size 14, Bold and in Times new
roman.
 The Unit Sub-headings should be with the font size 12, Bold and in Times new
roman.
 The text or subject matter should be with font size 12, in Times new roman.
 The line spacing should be 1.5.

2. Structure: Structure defines complete spread of the unit. It contains introduction,

learning objectives, topic etc.

3. Learning Objectives:
 Learning objectives should be brief, clear, specific statements of what learners are
expected to achieve at the end of a lesson as a result of teaching learning activities
that have been conducted.
 A learning objective must not include the phrases 'to know' or 'to understand' but
instead active verbs such as 'state', 'explain', 'outline', 'list' or 'describe'. We can use
Blooms Taxonomy to indicate the different level of learning.
 Learning Objectives of each unit are different depending on the respective topics
covered in that unit

4. Introduction:

 Introduction should provide the reader with a brief overview of the various topics to
be covered in the unit. It should be inspiring, engaging, and interesting. So be brief,
concise and engaging while writing an introduction.

5. Topic Explanation & Demonstration:

 It should be sufficient, clear and understandable covering all the units of the syllabus.
 It should be organized logically, smooth flow, clear connectivity and continuity. In
other words, everything in the content should make sense to the reader without

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 causing any ambiguity.
 The topic should be explained/ demonstrated using figures, tables and
formulas/equation with proper figure/ table/formula/equation number and name. Each
figure/ table/formula/equation should be numbered according to the unit number. For
e.g. Number of figure/table of unit 1 should start from Figure1.1/ table 1.1/ Formula
1.1/ Equation 1.1 and for unit 2 it should start from 2.1and so on. Each of these
should be properly labelled.
 Page spacing should be well utilized without any repetition of text and figures.
Photographs of the persons/ various personalities should be avoided.

6. Solved Examples/ Practice questions/Learning Activity:

 The study material should provide sufficient solved examples to enhance the
understanding which must be relevant, clear, concise, purposeful and stimulate
thinking.
 The study material should have significant quiz/ practice questions to check their
progress.
 For practical’s, the study materials should be detailed, illustrative, supported with
diagrams, examples and case studies etc

7. Unit End Questions:

 The study material should have enough number of unit end questions (both MCQ’s
and descriptive):
o Minimum number of MCQ’s should be 5 and maximum may be 10 based on
the unit requirements.
o 5 Short answer type questions (answer in 100 words)
o 5 Long answer type questions (answer in 1000 words)
 Problems should be clearly formulated using your own words – not statements
straight out of the study material. Avoid using long / complex sentences, trivial
statements and ambiguous or indefinite terms.
 Questions should be based on unit content and within scope of the syllabus
 Language should be simple without any ambiguity. Direct and short questions should
be avoided by putting more practical based questions.

8. Summary & Keywords:

 It should be comprehensive, concise, coherent, and independent. 

 It should give an objective outline of the whole unit using own words, ideas with your
own words and expressions as much as possible, rather than copying or just
rearranging. It is like the précis -writing of the whole Unit.
 Based on the Unit size and course, the summary may be minimum about one page to
a maximum of two pages.
 Summary should be comprehensive and cover all points of the unit with a brief
meaning. It is like a précis writing of the whole unit. It should probably include the
main idea of each subtopic and the main evidence supporting that idea. It should be
arranged in a concise manner with optimum utilization of the space.
 It should be framed in such a way that students can refer to it later to refresh their

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 memory, for example when they are revising for an exam.
 Keywords (minimum 10) should be explained properly in one or two lines.
 Abbreviations used in the unit must be supported with full forms.

9. References:

 References should include textbooks, open source references, journals and articles
and should have format uniformity throughout the book.
 Latest APA format should be used for citing the references. You can refer to
https://www.mendeley.com/guides/apa-citation-guidefor latest guidelines for citing
references.
 It is advised that each units’ references should not be same. In case of any uniqueness
where the references are same, these should be listed on the last page as bibliography.

Samples are attached herewith for your kind reference.

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  Sample Structure:

UNIT1 NATURE AND SCOPE OF ACCOUNTING

Structure
1.0 Objectives
1.1 Introduction
1.x1 Need forAccounting
1.x2Objectives ofAccounting
1.x3 Definition and Scope of Accounting
1.x4 Bases ofAccounting
1.x4.1 Cash Basis ofAccounting --- sub topic
1.x4.2Accrual Basis ofAccounting
1.x5 Practice questions/examples
1.x6 Summary
1.x7 Keywords
1.x9 Unit End Questions (MCQ and Descriptive)
1.x8 References
a. Textbook References
b. Open Source References
c. Additional References – like journals and articles.

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Sample (Objectives)

After studying this unit, you should be ableto

- explain the need foraccounting.
- identify the objectives of accounting.
- describe accounting as an informationsystem.
- outlinethescopeandbasesofaccounting.
- distinguish between book-keeping, accounting andaccountancy.
- identify the parties interested in accountinginformation
-

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 Sample (Summary)

1. Business has a series of transactions. It is not possible to remember all the transactions
which have taken place over a period of time, andcalculate the net effect of all such
transactions i.e., profit or loss. Hence, the need for accounting takesplace.
2. Information about the business enterprise is required for both internaland external use. To
get the required information, a systematic record is necessary.
3. Theobjectivesofaccountingare:tokeepsystematicrecords;toascertain the profit or loss and
also the financial position; and to provide accounting information to interested parties for
rationaldecision-making.
4. Accounting is the process of identifying, measuring, recording, classifying, summarizing,
analyzing, interpreting and communicating the financial transactions andevents.
5. The series of activities mentioned above, explain the nature and outlinethe scope
ofaccounting.
6. Book-keeping is a part of accounting. It is the record keeping function of accounting and
is limited up to the classifyingstage.
7. Accountancy is the systematic knowledge, while accounting is thepractice of the knowledge
i.e., the actual maintenance of books of account and provide accountinginformation.
8. Many groups of people like owners, management, lenders, creditors, investors, tax
authorities, employees, etc., are interested in the accounting information of theenterprise.
9. Changes in economic environment and the increasing complexity of
managementfunctionhavegivenrisetospecializedfieldsofaccountingsuch
asfinancialaccounting,costaccountingandmanagementaccounting.
10. Therearemanyadvantagesofaproperlymaintainedaccountingsystem.

Sample (Unit End Questions)

1. Illustrate the marketing strategies of Mahindra automobile within prevailing marketing

environment.
2. You are a marketing manager of toothpaste manufacturing company who has chosen to
use a full market coverage pattern of target market selection. Discuss the two broad ways
(undifferentiated & differentiated marketing) by which the firm can cover the whole

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 market.
3. Technological advancements and socio-cultural forces have a great impact on marketers.
Identify the major technological advancements and socio-cultural changes that have
affected you as a consumer. Explain their impact on your needs as a customer.
4. Identify and discuss the five factors that influence the amount of search performed by
consumers in a typical decision making process.
5. Identify and discuss the five factors that influence the amount of search performed by
consumers in a typical decision-making process.
6. Price decisions must be coordinated with other variables of the marketing mix like
product design promotion and distribution.” Elaborate in relation to internal factors
affecting marketing.
7. Dabur Chywanprash launched the ‘Swastha Chetna Abhiyan’ to drive awareness and
benefits of Chywanprash usage. Demonstrate the various steps involved in developing
effective communication strategy for the same.

Sample MCQ’s

1. IAS 42 shows about __________.

[a] Investment property [b] Financial Instrument [c] Agriculture [d] None
2. IAS 38 shows about __________.
[a] Agriculture [b] Intangible assets [c] Investment property [d] Financial Instrument
3. Revenue comes under __________.
[a] IAS 19 [b] IAS 20 [c] IAS 18 [d] IAS 21

Answers
1. [c], 2. [b], 3. [c]

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