k|fljlws lzIff tyf Jofj;flos tfnLd kl/ifb\

kbk"lt{ ;ldlt
;fgf]l7dL, eQmk'/ .
k|zf;g ;]jf n]vf ;d"x clws[t:t/ t[tLo >]0fL
n]vf clws[t kbsf]
v'nf / cfGtl/s k|ltof]lutfTds lnlvt k/LIffsf] kf7\oj|md

;]jf M k|zf;g ;d"x M n]vf pk–;d"x M

kb M n]vf clws[t :t/ M clws[t :t/ t[tLo
kf7\os|dsf] ?k/]vf M o; kf7\os|dsf] cfwf/df lgDgfg';f/ b'O{ r/0fdf k/LIff lnOg] 5 M
k|yd r/0f M lnlvt k/LIff of]hgf k"0ff{Í M @))
låtLo r/0f M -s_ sDKo'6/ bIftf k/LIf0f k"0ff{Í M !)
-v_ cGt/jftf{ k"0ff{Í M #)
tfnLsf @
k|yd r/0f M lnlvt k/LIff of]hgf
kq laifo v08 k/LIff k|0ffnL k|Zg ;+Vof c+s ef/ ;do k"0ff{Í pQL0ff{Í
;fdfGo v08 s M a:t'ut #) #) x !Ö#) #) ldg]6
k|yd 1fg tyf ;fdfGo 1fg ax'a}slNks
zf;g (Multiple Choice) !)) $)
k|0ffnL / v08 v M laifout ^ ^x % Ö#) @ 306f #)
Joj:yfkg zf;g k|0ffnL / (Subjective) $ $x !)Ö$) ldg]6
Joj:yfkg
;]jf ;]jf ;DaGwL laifout !) !) x% Ö%)
låtLo ;DjGwL (Subjective) % % x !)Ö%) # 306f !)) $)
tfnLsf @
låtLo r/0f M
ljifo k"0ff{Í k/LIff k|0ffnL ;do
sDKo'6/ bIftf k/LIf0f !) k|of]ufTds -Practical_ @) ldg]6
cGt/jftf{ #) df}lvs -Interview_
dfly pNn]lvt k|yd kqsf k/LIff Ps} l;km\6df x'g]5 . v08 ævÆ ;]jf ljifout k/LIff kZrft v08 æs sf] j:t'ut ax'a}slNks
k/LIff x'g]5 . k|ydkq / låtLokqsf] lnlvt k/LIff 5'6\6f5'6\6}| x'g]5 .
b|i6Ao M
!= of] kf7\oqmdsf] of]hgfnfO{ k|yd r/0f / l4tLo r/0f u/L b'O{ efudf ljefhg ul/Psf] 5 .
@= dfly pNn]lvt ;]jf cGtu{tsf ;d"x pk–;d"xx¿sf] v'nf÷cfGtl/s k|ltof]lutfTds lnlvt k/LIffsf] kf7\os|d pko'{Qm adf]lhd x'g]5 .
#= lnlvt k/LIffsf] dfWod efiff g]kfnL jf c+u|]hL cyjf g]kfnL / c+u|]hL b'j} x'g]5 .
$= a:t'ut ax'a}slNks -Multiple choice_ k|Zgx¿sf] unt pQ/ lbPsf k|To]s unt pQ/ jfkt @) k|ltzt cÍ s§f ul/g]5 . t/ pQ/
glbPdf To; jfkt cÍ lbOg] 5}g / cÍ klg s§f ul/g] 5}g .
%= j:t'ut ax'pQ/ x'g] k/LIffdf k/LIffyL{n] pQ/ n]Vbf c+u|]hL 7"nf] cIf/ -Capital letter_ A,B,C,D df n]Vg'kg]{5 . ;fgf] cIf/ -Small
letter) a,b,c,d n]v]sf] jf cGo s'g} ;+s]t u/]sf] eP ;a} pQ/k'l:tsf /2 x'g]5 .
^= ax'a}slNks k|Zgx¿ x'g] k/LIffdf s'g} k|sf/sf] SofNs'n]6/ k|of]u ug{ kfOg] 5}g .
&= ljifout k|Zgsf nflu tf]lsPsf c+ssf xsdf Pp6f nfdf] k|Zg jf Pp6} k|Zgsf b'O{ jf b'O{ eGbf a9L efu jf Pp6} k|Zg cGtu{t b'O{ jf
a9L l6Kk0fLx¿ ;f]Wg ;lsg]5 .
*= k/LIffdf ;f]lwg] k|Zg;+Vof, c+s / cÍef/ oyf;Dej ;DalGwt kq ÷ljifodf lbO{P cg';f/ x'g]5 .
(= k/LIffdf k/LIffyL{n] df]jfOn jf o:t} k|sf/sf ljB'tLo pks/0f k/LIff xndf n}hfg kfOg] 5}g .
!)= ljifout k|Zg x'g] kqsf xsdf k|To]s v08sf nflu 5'§f5'§} pQ/k'l:tsfx¿ x'g]5g\ . k/LIffyL{n] k|To]s v08sf k|Zgx¿sf] pQ/ ;f]xL v08sf]
pQ/k'l:tsfdf n]Vg' kg]{5 .
!!= o; kf7\os|d of]hgf cGtu{tsf kq÷ljifosf ljifoa:t'df h];'s} n]lvPsf] eP tfklg kf7\os|ddf k/]sf sfg"g, P]g, lgod tyf gLltx¿
k/LIffsf] ldlteGbf # -tLg_ dlxgf cufl8 -;+zf]wg ePsf jf ;+zf]wg eO{ x6OPsf jf yk u/L ;+zf]wg eO{_ sfod /x]sfnfO{ o;
kf7\os|ddf k/]sf] ;Demg' kb{5 .
!@= k|yd r/0fsf] lnlvt k/LIffaf6 5gf}6 ePsf pDd]bjf/x¿nfO{ dfq låtLo r/0fdf ;lDdlnt u/fOg]5 .
!#= k|yd r/0fsf] lnlvt k/LIffdf 5gf}6 ePsf pDd]bjf/x¿sf] k|fKtfÍ / låtLo r/0fsf] sDKo'6/ bIftf k/LIf0f / cGt/jftf{sf]] s"n cÍ of]usf
cfwf/df clGtd k/LIffkmn k|sflzt ul/g]5 .
!$= k/LIff of]hgf / kf7\oqmd ;+zf]wg ldlt M @)&^.!).)% ut] .
!%= o;eGbf cufl8 nfu" ePsf] dfly pNn]lvt kb, ;]jf, ;d"x, pk;d"xsf] kf7\oqmd vf/]h ul/Psf] 5 .

1
 k|fljlws lzIff tyf Jofj;flos tfnLd kl/ifb\
kbk"lt{ ;ldlt
;fgf]l7dL, eQmk'/ .
k|zf;g ;]jf, n]vf ;d"x clws[t:t/ t[tLo >]0fL
n]vf clws[t kbsf]
v'nf / cfGtl/s k|ltof]lutfTds lnlvt k/LIffsf] kf7\oj|md
k|yd kq M ;fdfGo 1fg, zf;g k|0ffnL / Joj:yfkg k"0ff{+Í M !))
v08 s ;fdfGo 1fg k"0ff{+Í M #)x!=#)
! ljZjsf] k|d'v P]ltxfl;s 36gfx¿ .
@= ljZjsf] ef}uf]lns tyf cfly{s cj:yf .
#= g]kfnsf] Oltxf; M /fhgLlts, cfly{s, ;fdflhs / ;f+:s[lts Joj:yf .
$= g]kfnsf] ef}uf]lns tyf cfly{s cj:yf .
%= g]kfnsf k|rlnt wd{, ;+:s[lt, hft hflt, efiff, ;flxTo / snf .
^= v]ns"b tyf dgf]/Ghg ;DaGwL ljljw hfgsf/L .
&= la1fg / k|ljlw, a}1flgs cGj]if0f / cfljisf/x¿, k|l;4 a}1flgs / ltgsf] of]ubfg
*= :jf:Yo / /f]uaf/] ;fdfGo hfgsf/L .
(= jftfj/0f k|b'if0f tyf hnjfo' kl/jt{g .
!)= cGt/f{li6«o dfldnf / tyf cGt/f{li6«o ;+3 ;+:yf -;fs{, cfl;ofg, ladi6]s, Oo", ;+o'Qm
/fi6«;+3 .
!!= g]kfnsf] a}b]lzs ;DaGw / k//fi6« gLlt .
!@= /fli6«o / cGt/f{li6«o dxTjsf ;d;fdlos 36\gf tyf gljgtd ultljlwx¿ .
!#= g]kfn / ljZjsf k|l;4 larf/s / ltgsf] of]ubfg .
!$= g]kfnsf] ;+a}wflgs ljsf;qmd / g]kfnsf] ;+ljwfg .
!%= g]kfnsf] of]hgfj4 ljsf;, rfn' of]hgf / ah]6 .
!^= lbuf] ljsf;sf nIox¿ .

2
 k|fljlws lzIff tyf Jofj;flos tfnLd kl/ifb\
kbk"lt{ ;ldlt
;fgf]l7dL, eQmk'/ .
k|zf;g ;]jf n]vf ;d"x clws[t:t/ t[tLo >]0fL
n]vf clws[t kbsf]
v'nf / cfGtl/s k|ltof]lutfTds lnlvt k/LIffsf] kf7\oj|md
v08 vM zf;g k|0ffnL / Joj:yfkg k"0ff{+Í M &)
!= /fHo / zf;g @)
!=! zf;sLo Joj:yf / o;sf cfwf/e"t kIfx¿, cjwf/0ff, ;Gbe{ / laz]iftfx¿ .
!=@ zf;gsf] /fhgLlts tyf k|zf;lgs ;+/rgf .
!=# ;"rgfsf] xs / kf/blz{tf .
!=$ /fi6« lgdf{0f / /fHo lgdf{0f .
!=% g]kfnsf] zf;g k|0ffnL .
!=^ /fli6«o ;'/Iff Joj:yfkgM cjwf/0ff, If]q / g]kfndf /fli6«o ;'/Iffsf laBdfg
k|fjwfgx¿ .
@= ;+ljwfg / sfg"g !%
@=! ;+ljwfgjfb, g]kfnsf] ;+j}wflgs ljsf;qmd / g]kfnsf] jt{dfg ;+ljwfg .
@=@ dfgj clwsf/ .
@=# gful/s r]tgf, gful/ssf st{Jo / lhDd]jf/Lx¿ .
@=$ sfg"gsf >f]tx¿ tyf g]kfndf sfg"g lgdf{0fsf] k|s[of .
@=% sfg"gsf] zf;g, nf]stflGqs d"No / dfGotf, ;dfj]zLs/0f, ;dfg'kflts k|ltlglwTj
tyf ;sf/fTds lje]b .
#= ;fj{hlgs ;]jf tyf Joj:yfkg !%
#=! ;fj{hlgs ;]jfsf] cjwf/0ff, ;]jf k|jfx ug]{ tl/sf tyf dfWodx¿ .
#=@ /fhgLlts t6:ytf, k|ltj4tf, kf/blz{tf / pQ/bfloTj .
#=# ;fj{hlgs sf]ifsf] ;b'kof]u, ;bfrf/, g}ltstf / hjfkmb]lxtf .
#=$ ljB'lto zf;g .
#=% ;fj{hlgs gLlt lgdf{0f k|lqmof / ljZn]if0f .
#=^= ;fj{hlgs ;]jf Joj:yfkg / sd{rf/LtGq .
$= >f]t Joj:yfkg / of]hgf @)
$=! dfgj>f]t Joj:yfkg .
$=@ ;fj{hlgs laQ Joj:yfkg M of]hgf k|0ffnL, ah]6 k|0ffnL, laQLo cg'zf;g, laQLo
;'k/Lj]If0f, cg'udg d"Nof+sg, tyf a]?h' .
$=# n]vf k|0ffnL / n]vf k/LIf0f .
$=$ ljlQo Joj:yfkg / ;fdflhs pQ/bfloTj .
$=% g]kfndf ljsf; of]hgf / rfn" cfjlws of]hgf .
$=^ g]kfndf ;fj{hlgs vl/b Joj:yfkg .
$=& ;fj{hlgs ;+:yfg M xfnsf] cj:yf, ;d:of tyf ;dfwfgx¿ .
..;dfKt ..

3
 k|fljlws lzIff tyf Jofj;flos tfnLd kl/ifb\
kbk"lt{ ;ldlt
;fgf]l7dL, eQmk'/ .
k|zf;g ;]jf, n]vf ;d"x clws[t:t/ t[tLo >]0fL
n]vf clws[t kbsf]
v'nf / cfGtl/s k|ltof]lutfTds lnlvt k/LIffsf] kf7\oj|md
låtLo kq M ;]jf ;DjGwL k"0ff{Í M !))
!= P]lss lgod, Jofj;flos ul0ft / tYof+s ;DaGwL ;}4flGts 1fg !) cÍ
!=! Jofh, k|ltzt, cf};t, gfkmf, gf]S;fg u0fgf ug{] tl/sf .
!=@ cg'kft (Ratio and Proportion) >]0fL (Series)
!=# Mean, Median, Mode, Standard Deviation, Correlation, regression.
@= n]vf @) cÍ
@=! cfwf/e"t n]vfsf] cjwf/0f tyf l;4fGt, gub, k|f]befjL (Accrual) tyf ;'wfl/Psf]
k|f]befjL n]vfÍg k|0ffnL, n]vfÍg clen]v k|jfx (Accounting Flow Chart), sf/f]af/
ljZn]if0f, k|f/lDes n]vfÍg / vftfdf k|lji6L, vftf ;"rL (Chart of Accounts) sf]
cjwf/0ff, n]vfdf cfosf] klxrfg tyf dfkg (Income Recognition and Measurement),
a+}s lx;fa ;dfof]hg ljj/0f, n]vf q'l6 klxrfg, cfwf/e"t ljQLo ljj/0fx¿sf]
tof/L, Preparation of Income Statement, Balance sheet and Statement of Cash Flows,
ljQLo ljZn]if0fsf tl/sfx¿ (Financial Ratio analysis) .
@=@ nufgL cfof]hgfx¿sf] d'Nof+Ígug{] tl/sfx¿ (Evaluation Techniques of Investment Projects) .
@=# n]vf k/LIf0f
cfGtl/s lgoGq0fsf tl/sfx¿, n]vf k/LIf0fsf k|sf/, cfGtl/s n]vf k/LIf0fsf]
tl/sf, afXo÷clGtd n]vf k/LIf0fsf l;4fGt, n]vfk/LIf0f k|ljlw -n]vf k/LIf0f
sfo{qmd, ef}lrË, ;DklQ bfloTjsf] 5fgljg tyf d"Nof+Íg, n]vf k/LIf0f l6kf]6_
Joj:yfkg tyf sfo{d"ns n]vf k/LIf0f, n]vfk/LIf0f dfkb08, s/ n]vfk/LIf0f (Tax
Audit), hfn;fhL cg';Gwfgsf tl/sf (Fraud Investigation) .

#= n]vf k|0ffnL !) cÍ
#=! n]vf k|0ffnLsf] cy{, cjwf/0ff, ;/sf/L n]vf / Jofj;flos n]vfsf leGgftfx¿ .
#=@ lhG;L n]vf Joj:yf .
#=# /fh:j zLif{s / vr{ zLif{ssf] juL{s/0f / JofVof .
$= Jofj;flos n]vf k|0ffnL @) cÍ
$=! Jofj;flos n]vfsf] cjwf/0ff / n]vfsf ;j{dfGo l;4fGt
(Accounting Concepts and Generally Accepted Accounting Principles) .
$=@ Jofj;flos n]vfsf] p2]Zo, If]q tyf sfo{
(Objective, Scope and function of Accounting)
$=# n]vfkfngdf ;Defljt q'l6 / To;sf] z'l4s/0f
(Accounting Efforts and their ratification)
$=$ ef}r/,n]h/, Sof;a's, sG6«f]n n]h/
$ =% ;Gt'ng k/LIf0f (Trial Balance)
$=^ cfo Joo ljj/0f
$=& sf]if k|jfx ljj/0f (Funds Flow Statement)

4
 $=* jf;nft – ;DklQ / bfloTjsf] juL{s/0f, l:y/ ;DklQ / bfloTj, rfn' ;DklQ /
bfloTj, ef}lts / cef}lts ;DklQ (Tangible and Intangible Assets), s[lqd jf
skf]nslNkt ;DklQ (Factious Assets), v]/ hfg] tyf t/n ;DklQ (Wasting and Liquid
Assets), bL3{sfnLg bfloTj (Long-term liabilities), ;DefJo bfloTj (Contingent
Liabilities), (Grouping and Marshaling of Assets and Liabilities) .
$=( cfoJoo n]vf (Receipts and payment – Income and Expenditure Accounts) .
$=!) x|f; (Depreciation ) sf] cjwf/0f (Concepts), sf/0f -Causes_, tl/sf -Methods_ .
$=!! hu]8f -Reserve_ .
$=!@ ljlgod ;+oGqx¿ (Negotiable Instruments) .
$=!# a}+s ;Gt'ng lx;fa (Bank Reconciliation Statement ) .
%= nfut n]vf (Cost Accounting) !) cÍ
%=! nfut n]vfsf] cjwf/0f / p2]Zo .
%=@ nfutsf tTjx¿ (Elements of Cost) .
%=# nfut Jojxf/ (Cost Behavior) .
%=$ k|ToIf nfut tyf ck|ToIf nfut (Direct Cost and Indirect Cost) .
%=% ;+o'Qm nfut tyf ;xefuL nfut (Joint Cost and Common Cost), cj;/ nfut
(Opportunity Cost_, :yug nfut (Deferred cost) .
%=^ nfut k|0ffnL (Costing System)
%=^=! k|lqmofut nfut k|0ffnL (Process Costing)
%=^=@ sfo{ut nfut k|0ffnL (Job Costing)
%=^=# 7]Ssf nfut k|0ffnL (Contract Costing)
%=^=$ ;dflji6 nfut tyf kl/jt{gzLn nfut k|0ffnL (Absorption
costing and variable costing)
^= Joj:yfkg n]vf (Management Accounting) !) cÍ
^=! Joj:yfkg n]vfsf] pTklQ / ljsf;–cy{, ljz]iftf, If]q, p2]Zo / sfo{x¿
Joj:yfkg n]vfsf] cf}hf/, k4lt / ;Lldttf
^=@ ljQLo ljj/0f– ljZn]if0f / JofVof (Financial statement – Its analysis and
Interpretation – Accounting Ratio and Breakeven analysis)

&= kl/ifb\sf] ;]jf;Fu ;DalGwt sfg"gL Joj:yf @) cÍ

&=! k|fljlws lzIff tyf Jofj;flos tfnLd kl/ifb\ P]g, @)$% / lgodfjnL, @)%!
&=@ ;fj{hlgs vl/b P]g, @)^# / lgodfjnL, @)^$ .
&=# e|i6frf/ lgjf/0f P]g, @)%( .
&=$ cfos/ P]g, @)%* .
&=% n]vf k/LIf0f P]g, @)&% .
&=^ cfly{s sfo{ljlw P]g, @)%% .
&=& k|fljlws lzIff tyf Jofj;flos tfnLd kl/ifb\, sd{rf/L ;]jf zt{ tyf ;'ljwf
;DjGwL lalgodfjnL, @)^( .
&=* k|fljlws lzIff tyf Jofj;flos tfnLd kl/ifb\ cfly{s k|zf;g ;DjGwL lalgodfjnL,
@)^@ .
..;dfKt ..

5
 k|fljlws lzIff tyf Jofj;flos tfnLd kl/ifb\
kbk"lt{ ;ldlt
;fgf]l7dL, eQmk'/ .
k|zf;g ;]jf, n]vf ;d"x clws[t:t/ t[tLo >]0fL
n]vf clws[t kbsf]
v'nf / cfGtl/s k|ltof]lutfTds k/LIffsf] l4tLo r/0fsf]
sDKo'6/ bIftf k/LIf0f k|of]ufTds k/LIffsf] kf7\oj|md

låtLo kq M sDKo'6/ bIftf k/LIf0f k"0ff{Í M !)

kf7\oqmdsf] p2]Zo M
cfhsf] a}1flgs o'udf b}lgs hLjgdf cfOkg]{ Jofjxfl/s ;d:of ;dfwfgsf nflu ;"rgf /
;+rf/ k|ljlw;Fu kl/lrt / Go"gtd 1fg ;Lk / wf/0ff ePsf] JolQm x'g ckl/xfo{tf /x]sf] 5 . t;y{
k|fljlws lzIffdf sd{rf/L 5gf}6 ubf{ cfwf/e"t sDKo'6/ 1fg / ;Lk ePsf] JolQm 5gf}6 ug{ pko'Qm
x'g] x'Fbf clws[t :t/sf sd{rf/Lx¿nfO{ klg sDKo'6/ ;DaGwL ug'{kg]{ ;fdfGo ;d:ofx¿ xn ug]{
Ifdtf x'g clgjfo{ b]lvG5 . t;y{ clws[t:t/sf kbx¿sf] v'nf / cfGtl/s k|ltof]lutfTds k/LIffsf]
l4tLo r/0fdf sDKo'6/ bIftf k/LIf0f k|of]ufTds k/LIff ;dfj]z ul/Psf] xf] .

k|of]ufTds k/LIff of]hgf -Practical Examination Scheme)

ljifo k"0ff{Í k/LIff k|0ffnL ljifoj:t' zLif{s cÍ ;do

Devanagari Typing @=% % ldg]6
sDKo'6/ bIftf English Typing @=% % ldg]6
k/LIf0f k|of]ufTds Word processing @
!) -Practical) Electronic Spreadsheet !
Presentation System ! !) ldg]6
Windows basic, Email & !
Internet
hDdf !) @) ldg]6

l4tLo r/0f
ljifo M sDKo'6/ bIftf k/LIf0f
1. Windows Basic, Email and Internet
a. Introduction to Graphical User Interface
b. Use & Update of Antivirus
c. Concept of virus, worm, spam etc.
d. Starting and shutting down Windows
e. Basic Windows elements - Desktop, Taskbar, My Computer, Recycle Bin, etc.
f. Concept of file, folder, menu, toolbar
g. Searching files and folders
h. Internet browsing & searching the content in the web
i. Creating Email ID, Using email and mail client tools
j. Basic Network troubleshooting (checking network & internet connectivity)
2. Word processing
a. Creating, saving and opening documents
b. Typing in Devanagari and English
c. Copying, Moving, Deleting and Formatting Text
d. Paragraph formatting (alignment, indentation, spacing etc.)
e. Creating lists with Bullets and Numbering
f. Creating and Manipulating Tables

6
 g. Borders and Shading
h. Creating Newspaper Style Documents Using Column
i. Security Techniques of Document
j. Inserting header, footer, page number, Graphics, Pictures, Symbols
k. Page setting, previewing and printing of documents
l. Mail merge

3. Presentation System
a. Introduction to presentation application
b. Creating, Opening & Saving Slides
c. Formatting Slides, Slide design, Inserting header & footer
d. Slide Show
e. Animation
f. Inserting Built-in picture, Picture, Table, Chart, Graphs, and Organization Chart
etc.

4. Electronic Spreadsheet
a. Organization of Electronic Spreadsheet applications (Cells, Rows, Columns,
Worksheet, Workbook and Workspace)
b. Creating, Opening and Saving Work Book
c. Editing, Copying, Moving, Deleting Cell Contents
d. Formatting Cells (Font, Border, Pattern, Alignment, Number , Protection,
Margins and text wrap)
e. Formatting Rows, Column and Sheets
f. Using Formula with Relative and Absolute Cell Reference
g. Using Basic Functions (IF, SUM, MAX, MIN, AVERAGE etc)
h. Sorting and Filtering Data
i. Inserting Header and Footer
j. Page Setting, Previewing and Printing .
