Punjab Board Syllabus (Biotechnology, Book Keeping and Accountancy, Business Economics) XI – (2010)

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BIOTECHNOLOGY

CLASS-XI

SEMESTER-I


UNIT-1. INTRODUCTION TO BIOTECHNOLOGY
Fundamentals of Biochemical Engineering Biotechnology and Society.


UNIT-II. BIOMOLECULES
Building Blocks of Biomolecules-Structure and dynamics.
Structures and function of Macromolecules.
Biochemical Techniques.


SEMESTER-II


UNIT-III. CELL AND DEVELOPMENT
The basic unit of life
Cell Growth and Development
Cellular Techniques


UNIT-IV. GENETICS AND MOLECULAR BIOLOGY
Principles of Genetics
Genome Function
Genetical Techniques

 

PRACTICAL (SEMESTER-I)


Note:- Every students is required to do the following experiments the academic session.
List of Experiments (Numbering is according to syllabus)
1. Preparation of buffers and pH determination.
2. Sterilization techniques (Wet and Dry Sterilization, Chemical Sterilization and Ultra filtration.
3. Media preparation (Solid and Liquid L.B. medium)
4. Isolation of bacteria from curd and staining of bacteria.
5. Determination of bacterial growth curve.
14. Isolation of milk protein (casein).
15. Estimation of protein by Burette method.


PRACTICAL (SEMESTER-II)


Note:- Every students is required to do the following experiments the academic session.
List of Experiments (Numbering is according to syllabus)
6. Study of various stages of mitosis and calculation of mitotic index.
7. Preparation of Karyotype.
8. Cell viability assay (Using Evans blue stain)
9. Cell counting (Using haemocytometer)
10. Determinaion of blood groups.
11. Isolation of genomic D.N.A.
12. Detection of D.N.A. by gel electrophoresis.
13. Estimation of D.N.A.
16. Assaying the enzyme acid phosphate.

 

BOOK KEEPING AND ACCOUNTANCY

CLASS-XI

SEMESTER-I


Unit-1. Introduction to Accounting
• Accounting-meaning, objectives, Accounting as source of information, internal and external users of Accounting information and their needs, advantages and limitations of Accounting, Difference between book-keeping and Accountancy.
• Qualitative characteristics of accounting information-reliability, relevance, understandability and comparability.
• Basic Accounting terms-Asset, liability, capital, expense, income, expenditure, Revenue, Debtors, Creditors, Goods, Cost, Gain, Stock, Purchase, Sales, Loss, Profit, Voucher, Discount: Cash and Trade Discount, Transaction, Drawings, Equity.


Unit-II. Theory Base of Accounting
• Accounting Concepts: Entity Money Measurement, Going concern, Accounting period, Cost concept, Dual aspect, revenue Recognition (realisation), Matching, Accrual.
• Accounting Conventions-Full Disclosure, consistency, Conservation, Materiality, Objectives.
• Accounting Standards-meaning, nature, need and list of Indian accounting standards.
• Accounting Mechanism-Single entry and double entry.
• Accounting Cycle-from recording of business transaction to preparation of trial balance and final accounts.
• Bases of Accounting-Cash Basis, Accrual Basis.


Unit-III. Recording of Business Transactions
• Voucher and Transactions: Origin of Transactions-source documents and vouchers, Preparation of voucher; Accounting equation approach meaning and analysis of transaction using Accounting Equation; Rules of debit and credit.
• Recording of transactions: Books of original entry-Journal, Special Purpose Books:
         (i) Cash Book-Simple, Cash book with Bank column and petty cash book,

        (ii) Purchase Book, Sales Book, Purchase returns book, Sales returns book, Bill receivable book. Bills payable book; Ledger meaning, utility, format; posting from journal and subsidiary books; Balancing of Accounts.


Unit-IV. Trial Balance and Rectification of Errors
• Trial-Balance; meaning, Objectives, advantages and methods of preparation.
• Errors: Types of errors; errors affecting Trial Balance; errors not affecting Trial Balance.
• Detection and Rectification of errors (one sided and two sided) use of suspense account.


SEMESTER-II


Unit-I. Depreciation, Provisions and Reserves
• Depreciation: Meaning and need for charging depreciation, factors affecting depreciation, methods of depreciation-straight Line method, Written down value method (excluding change in method), Method of recording depreciation charging to asset account, creating provision for depreciation/accumulated depreciation account; Treatment of disposal of asset.
• Provision and Reserves: Meaning, importance, difference between provisions and reserves, types of reserves; Revenue reserve, capital Reserve, General reserve, Specific reserve and secret reserves.


Unit-II. Bank Reconciliation statement
Meaning, need and Preparation, Correct Cash Balance.


Unit-III. Accounting for bills of exchange Transaction
• Bills of exchange and Promissory Note: definition, feature, parties, specimen and distinction.
• Important Terms: Terms of bill, Concept of accommodation bill, Days of Grace, Date of Maturity, Bill at Sight, Bill after Date, Negotiation, Endorsement, Discounting of bill. Dishonor, Retirement and renewal of a bill, insolvency of acceptor.
• Accounting treatment of bill transaction.


Unit: IV. Financial Statements
• Financial Statements: meaning and objectives.
• Distinction between Capital Expenditure and revenue expenditure
• Balance Sheet: Need, Grouping, marshaling of assets and liabilities, vertical presentation of Financial Statement
• Adjustments in preparation of financial statements with respect to closing stock, outstanding expenses, prepaid expenses, accrued income, income received in advance, depreciation, bad debts, provision for doubtful debts, provision for discount on debtors, managers commission.
• Preparation of trading and profit & Loss Account and Balance Sheet of Sole proprietorship.


Unit-V. Computer in Accounting
• Introduction to Computer and Accounting Information System (AIS)
• Applications of computers in accounting:- Automation of accounting process, designing accounting reports, MIS reporting data exchange with other information systems.
• Comparison of accounting processes in manual and computerized accounting, highlighting advantages and limitation of automation.
• Sourcing of accounting system: readymade and customized and tailor made accounting systems. Advantages and disadvantages of each option.


Unit-VI. Accounting and Database System
• Accounting and Database Management System
• Concept of Entity and Relationship: Entities and relationships in an Accounting System: Designing and creating Simple Tables, Forms, Queries and Reports in the context of Accounting System.

 

BUSINESS ECONOMICS AND QUANTITATIVE METHODS-I

CLASS-XI

SEMESTER-I


                                                                                          PART-A                                                                                 

                                                                                Business Statistics
Unit-1: Introduction to Statistics.
Meaning, definition; its need and importance in Business, functions and distrust of Statistics.


Unit-2: Collection of Data.
Meaning of data, sources of data, primary and secondary data, methods of collecting primary and secondary data, construction of questionnaire.


                                                                                    PART-B
                                                                     Introductory Microeconomics

Unit-3: Introduction to Managerial Economics
Introduction, Definition, Characteristics of Managerial economics, Difference between managerial Economics and Economics; its scope, uses and Role & responsibility of managerial economics.


Unit-4: Consumer Behaviour and Demand
(i) Consumer's Equilibrium-meaning and attainment of equilibrium through utility approach; one and two commodity cases.
(ii) Demand, market demand, determinants of demand, demand schedule, demand curve, movement along and shifts in demand curve, price elasticity of demand, measurement of price elasticity of demandpercentage, total expenditure and geometric method.

 

SEMESTER-II


                                                                                        PART-A
                                                                                Business Statistics

1. Theory of Sampling
2. Presentation of Data.


                                                                                     PART-B
                                                                     Introductory Microeconomics

3. Producer Behaviour and Supply.
4. Forms of Market and Price Determination.


                                                                                    PART-A
                                                                         Business Statistics

Unit-1: Theory of Sampling
Census and Sampling methods, Principles of sampling, Qualities of good sampling, methods or techniques of Sampling.


Unit-2: Presentation to Data.
Classification of data, Tables, Bar diagrams, Histograms and Ogives.


                                                                                    PART-B
                                                                 Introductory Microeconomics


Unit-3: Producer Behaviour and Supply
(i) Production function: Returns to a Factor and Returns to Scale.
(ii) Supply, market supply, determiners of supply, supply schedule, supply curve, movement along and shifts to supply curve, price elasticity of supply, measurement of price elasticity of supply-percentage and geometric method.
(iii) Cost and Revenue: Concept of costs, short run cost curves (fixed and variable costs; total average and marginal cost); concepts or revenue-total, average and marginal revenue and their relationship.
(iv) Producer's Equilibrium-with the help of MC and MR.


Unit-4: Consumer Behaviour and Demand.
Forms of market-Perfect competition, Monopoly, Monopolistic competition-their meaning and features, Price determination under perfect competition-Equilibrium price, effects of shifts in demand and supply.