KHYBER PAKHTUNKHWA

BOARD OF TECHNICAL & COMMERCE EDUCATION

CURRICULUM

FOR

DBA PART-I & PART-II

(DIPLOMA IN BUSINESS ADMINISTRATION)

REVISED 2022
 INDEX

S.No Subjects Page No.

Scheme of Studies
1 I
English-I
2 1
Urdu-I
3 1
Islamic Studies
4 1
Mutal-e-Quran Hakeem
5 1
Business Studies-I
6 2-5
Computer Applications to Business
7 6-9
Financial Accounting-I
8 10-14
Business Maths & Statistics
9 15-18
English-II
10 19
Urdu-II
11 19
Pakistan Studies
12 19
Principles of Economics
13 20-23
Business Studies-II
14 24-27
Financial Accounting-II
15 28-30
Computerized Accounting
16 31-36
| KP BT&CE DBA Curriculum Revised 2022

Scheme of Studies and Evaluation Plan

For Diploma in Business Administration (DBA) Part-I
S. No Subject Credit Hours P/Week Marks
1 English 2 6 100
2 Urdu 2 6 100
3 Islamic Studies (for Muslims) 1 3 50
4 Mutal-e-Quran Hakim (for Muslims) 1 3 50
5 Ethics (for Non-Muslims) 2 6 100
6 Business Studies-I 2 6 100
7 Computer Applications to Business 2 6 100
8 Financial Accounting-I 2 6 100
9 Business Maths & Statistics 2 6 100
Total = 700

Scheme of Studies and Evaluation Plan

For Diploma in Business Administration (DBA) Part-II
S. No Subject Credit Hours P/Week Marks
1 English 2 6 100
2 Urdu/Regional Language 2 6 100
3 Pakistan Studies 1 3 50
Mutal-e-Quran Hakeem (for Muslims)
4 1 3 50
/ Ethics (for Non-Muslims)
5 Principles of Economics 2 6 100
6 Business Studies-II 2 6 100
7 Financial Accounting-II 2 6 100
8 Computerized Accounting 2 6 100
Total = 700

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| KP BT&CE DBA Curriculum Revised 2022

English (DBA-I)
Total Marks 100
Total Weeks 32
Contact Hours / Week 06
Total Contact Hours 192

(As per syllabus of Board of Intermediate and Secondary Education)

Urdu (DBA-I)
Total Marks 100
Total Weeks 32
Contact Hours / Week 06
Total Contact Hours 192
(As per syllabus of Board of Intermediate and Secondary Education)

Islamic Studies (DBA-I)

Total Marks 50
Total Weeks 32
Contact Hours / Week 03
Total Contact Hours 96
(As per syllabus of Board of Intermediate and Secondary Education)

Mutal-e-Quran Hakeem (DBA-I)

Total Marks 50
Total Weeks 32
Contact Hours / Week 03
Total Contact Hours 96
(As per syllabus of Board of Intermediate and Secondary Education)

[1]
| KP BT&CE DBA Curriculum Revised 2022

BUSINESS STUDIES-I
For
DBA Part-I

Total Marks: 100

Total Weeks: 32
Contact Hours per week: 06
Total Contact Hours: 192

Introduction:
The course is designed to provide basic knowledge of business, forms of business and
management of business to the students at intermediate level. The course is designed to provide
solid foundation for higher studies in business.

General Objectives of Course:

 To acquaint students with functions and various functions of business organization.
 To understand various types of business (sole proprietorship, partnership and company)
 To explain and illustrate the role of management in business i.e motivation, leadership &
personnel management.
 Inculcate a culture of entrepreneurship in students
 Develop skills to start, run and manage small businesses

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| KP BT&CE DBA Curriculum Revised 2022

Allotted Contact
Chapter Course Contents
Weeks Hours
BUSINESS ACTIVITY
1.1. The Economic Problem
1.2. Factors of Production
1.3. Needs wants & demand
1.4. Specialization of work
01 03 Weeks 18
1.5. Purpose of business activities
1.6. Value Addition
1.6.1. Importance of Value Addition
1.6.2. How to increase value addition?

CLASSIFICATION OF BUSINESSES
2.1. Stages of Economic Activities
2.1.1. Primary sector
2.1.2. Secondary sector
2.1.3. Tertiary sector
02 03 Weeks 18
2.2. Importance of Business Sectors
2.2.1. Economic systems
2.2.2. Mixed economic system
2.2.3. Public Sector
2.2.4. Private Sector
ENTREPRENEURSHIP
3.1. Definition of Entrepreneurship
3.1.1. Characteristics of Successful Entrepreneurs
3.1.2. Government Support for Entrepreneurship
3.2. Business Plan
03 3.2.1. Importance of Business Plan 04 Weeks 24
3.2.2. Making a Business Plan
3.3. Size of Business
3.3.1. Comparison of Small & Large Business
3.3.2. Growth of Business
3.3.3. How to grow business?
FORMS OF BUSINESS ORGANIZATION
4.1. Sole Proprietor
4.1.1. Definition of Sole Proprietor
4.1.2. Characteristics of Sole Proprietor
4.1.3. Advantages and disadvantages of Sole Proprietor
04 03 Weeks 18
4.2. PARTNERSHIP
4.2.1. Definition of Partnership
4.2.2. Partnership Deed
4.2.3. Advantages and disadvantages of Partnership

COMPANY
5.1. Definition of Company
5.2. Private Limited Company
5.2.1. Advantages, and disadvantages of Private Limited
05 Company 03 Weeks 18
5.3. Public Limited Company
5.3.1. Advantages, and disadvantages of Public Limited
Company

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| KP BT&CE DBA Curriculum Revised 2022

OTHER BUSINESS ORGANIZATIONS

6.1. Public Corporations
6.1.1. Advantages & Disadvantages of Public Corporations
6.2. Joint Ventures
06 03 Weeks 18
6.2.1. Advantages & disadvantages of joint ventures
6.3. Franchising
6.3.1. Advantages & disadvantages of franchising

MOTIVATION
7.1. Definition
7.2. Motivating factors
7.3. Financial reward
7.3.1. Wages
07 7.3.2. Salary 03 Weeks 18
7.4. Non-Financial rewards
7.4.1. Job Satisfaction
7.4.2. Job Enlargement
7.4.3. Job rotation

MANAGEMENT
8.1. Organization Chart
8.1.1. Advantage of organization charts
8.2. The role of management
08 03 Weeks 18
8.2.1. Planning
8.2.2. Organizing
8.2.3. Leading
8.2.4. Controlling
LEADERSHIP
9.1. Characteristics of leaders
9.2. Styles of leadership
9.2.1. Autocratic Leadership
09 9.2.2. Democratic Leadership 03 Weeks 18
9.2.3. Laissez-Faire Leadership
9.3. Trade Unions
9.3.1. Advantages of Trade Unions
9.3.2. Disadvantages of Trade Unions
RECRUITMENT, SELECTION & TRAINING
10.1. Functions of human resource management
10.2. Recruitment & selection
10.2.1. Process of recruitment
10.2.2. Job Analysis
10.2.3. Job Description
10.2.4. Job Specification
10.3. Advertisement of vacancy
10.3.1. Internal Recruitment
10 10.3.2. External Recruitment 04 Weeks 24
10.3.3. Job Application & CV
10.4. Training
10.4.1. Definition & Types of training
10.4.2. Induction training
10.4.3. On the job training
10.4.4. Off the job training

Total 32 192

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| KP BT&CE DBA Curriculum Revised 2022

Recommended Book:
Business Studies 4th Edition
University of Cambridge by Karen Barrington & Peter Stimpson

Reference Books:

1. Rober C. Appleby, Modern Business Administration

2. Theodre J. Sielaff & Belmont, Introduction to Business, California
3. David L. Kurtz and Louis E. Boone, Contemporary Business, 14th Edition
4. John W. Aberle, Business Studies, Wordsworth Publishing Company Inc.
5. Khalid Mehmood Cheema. Introduction to Business. Lahore: Syed Mobeen
Mehmood and Company.
6. Muhammad Irshad, Introduction to Business. Lahore: Naveed Publications
7. Askari Zaidi S A, Fundamentals of Business, Orient Publishers, Karachi.
8. Business Organizations by ‘Nisar-ud-din’.
9. Introduction to Business by ‘M. Saeed Nasir’.

********** ******** **********

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| KP BT&CE DBA Curriculum Revised 2022

COMPUTER APPLICATIONS TO BUSINESS

For
DBA Part-I

Total Marks: 100 Theory Marks: 70 Practical Marks: 30

Total Weeks: 32
Contact Hours per week: 06
Total Contact Hours: 192
Theory Hours: 130
Practical Hours: 62

GENERAL OBJECTIVES:

After the completion of this course, students are expected to be able:

1. To Understand the application of Information Technology in business environment.
2. To Understand the working of different parts of a computer system.
3. To utilize freely available software from free and Open Source resources such as Google and
OpenOffice.org
4. To Design and Prepare documents for personal and business use by using Microsoft Office
2016.

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| KP BT&CE DBA Curriculum Revised 2022

Allotted Contact
Chapter Course Contents
Weeks Hours
INTRODUCTION TO INFORMATION TECHNOLOGY
1.1 Definition of Information Technology
1.2 Components of Information Technology:
Data resources, Human resources, Hardware resources, Software
resources and Telecommunication resources.
1.3 Advantages of Electronic Data Processing Systems
1.4 Definition of Computer System
1.5 Basic Components of a Computer System
1.5.1 Input Devices
1.5.2 Output Devices 04
01
1.5.3 Memory Devices (RAM, ROM) Weeks 24
1.5.4 Secondary Storage Devices
1.5.5 Processing Device (Microprocessor)
1.6 Definition and Types of Computer Software with examples.
1.6.1 System Software
1.6.2 Application Software
1.7 Proprietary, Free and Open Source Software:
Microsoft Office Suite, Google Applications, OpenOffice

INTRODUCTION TO MICROSOFT OFFICE SUITE 2016

Microsoft Office Applications’ Primary User Interface:
 Title bar
 Quick Access Toolbar
 Ribbon
 Tabs
 Status Bar

WORD PROCESSING
2.1. General Features of Word processors:
Editing, Formatting, Page Layout & Printing, Spelling & Grammar,
Header & Footer, Picture / Table Insertion & Formatting, Screen
Layouts.
2.2. BASIC EDITING 6
Creating a New Document, Saving a Document for the First Time,
02 06
Saving Document in Different File Formats, Creating a Document
Weeks 36
Using a Template, Using Print Preview, Printing a Document,
Opening an Existing Document, Using Zoom, Finding and Replacing
Text, Using AutoCorrect, Cutting Copying and Pasting Text.
2.3. TEXT FORMATTING
Using the Font Group, Changing Fonts and Font Sizes, Applying
Character Attributes, Setting Character Spacing, Using Format Painter,
Applying Styles, Creating and Modifying WordArt, Using the Clear
Formatting Button.
2.4. PARAGRAPH FORMATTING
Formatting Paragraph, Setting Indents (First Line, Hanging, Left,
Right), Setting Line Spacing, Setting Paragraph Spacing, creating a
Bulleted List, Creating a Numbered List.

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| KP BT&CE DBA Curriculum Revised 2022

2.5. PAGE FORMATTING

The Layout Tab, Setting Margins, selecting a Page Orientation,
Choosing a Paper Size.
2.6. CREATING TABLES
Using the Insert Table Dialog Box, Layout Tab on the Table Tools
Ribbon (Using AutoFit, Resizing a Row or Column, Merging and
Splitting Table Cells).

SPREADSHEET PROCESSING
3.1. Introduction to Spreadsheet Software.
3.2. General Features of Spreadsheets (Rows, Columns, Worksheets,
Workbooks, Functions and Formulas, Editing, Formatting, Screen
Layouts)
3.3. WORKING WITH EXCEL
Creating a New Workbook, Opening an Existing Workbook, Entering
and Editing Data in Worksheet (Entering Basic Data, Deleting and
Clearing Cell Contents, Entering Dates, Cutting, Copying and Pasting
Data).
3.4. FORMATTING CELLS AND WORKSHEETS
Inserting and deleting cells, Merge cells, Format Cells by using
Format Painter, Insert and delete columns or rows, Insert headers and
footers, Rename a worksheet, Add a worksheet to an existing
workbook, Change magnification by using zoom tools. 13
03 Weeks
3.5 USING FORMULAS AND FUNCTIONS
Understanding Formulas, Using Absolute and Mixed Cell References 78
in Formulas, Using Cell Ranges in Formulas, Summarizing Data Using
Functions (SUM, COUNT, COUNTA, COUNTBLANK, AVERAGE,
MIN, MAX), Using Conditional Logic Functions (IF, AND, OR),
Using Formulas to Conditionally Summarize Data (SUMIF,
COUNTIF), Using Formulas to Modify Text (LEFT, RIGHT, MID,
TRIM, UPPER, LOWER, CONCATENATE).
3.6 CREATING CHARTS
Creating a new Chart, formatting a Chart with a Quick Style,
formatting a Data Series, modifying a Chart’s Legend, choosing a
different chart type, Switching Between Rows and Columns in Source
Data.

INTRODUCTION TO DATABASE
4.1 Definition of Database and Database Management System (DBMS)
4.2 Relational Database
4.2.1 Definition and Concept
4.2.2 Entity, Table, Record and Field
4.2.3 Primary Key, Composite Key and Foreign Key
4.2.4 Referential Integrity 06
04 4.2.5 Types of Relationships Weeks 36
(One-to-one, One-to-Many, Many-to-Many)
4.3 Introduction to Microsoft ACCESS 2016
4.4 CREATING TABLES AND RELATIONSHIPS
Creating a Database, Creating a Table in datasheet view,
Saving a Table, Saving a Database, Creating a Custom Table
in Design View, Access Data types, Adding Fields in a Table

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| KP BT&CE DBA Curriculum Revised 2022

4.5 CREATING FORMS

Creating a Simple Form, Creating a Form in Design View,
Using the Form Wizard, Sorting Data within a Form, Filtering
Data within a Form.
4.6 CREATING QUERIES
Creating a Query from a Table, Adding Table to a Query,
Creating a Query from Multiple Tables, Adding Criteria to a
Query.
4.7 CREATING REPORTS
Creating a Simple Report, Using the Report Wizard, Creating a
Report in Design View.

PRESENTATION SOFTWARE
5.1 Introduction to Presentation Software.
5.2 PRESENTATION BASICS
Creating a Presentation, Saving a Presentation, Closing a
Presentation, Adding New Slides to a Presentation, Selection of
Layout, Duplicating Selected Slides, Rearranging Slides in a
05 Presentation, Deleting Slides from a Presentation, Applying 03
themes to Slides. Weeks 18
5.3 USING ANIMATION
Applying Transition Effects, Applying Animations, Setting Up a
Slide Show.

Total 32 192

Criteria for marks allocation in practical

Practical Paper Comprising Computer-based Viva Voice Total
two questions Demonstration marks
10 15 5 30

Reference Books
1. Information Technology in Business 2nd Edition
By Dr. Amir Manzoor (ISBN-9781974503049)
2. Textbook of Computer Science Garde 11
National Book Foundation as
Federal Textbook Board Islamabad.

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| KP BT&CE DBA Curriculum Revised 2022

FINANCIAL ACCOUNTING – I
For
DBA & D.Com Part-I

Total Marks: 100

Total Weeks: 32
Contact Hours per week: 06
Total Contact Hours: 192

General Objectives:
i. To enable the students to learn the basic principles of financial accounting.
ii. To acquaint the students with the methods of preparing accounting equation, preparation of
different journals, ledgers and trial balance.
iii. To enable the students to learn the preparation of cash book, Bank Reconciliation
statement, concept of capital and Revenue and financial statements.

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| KP BT&CE DBA Curriculum Revised 2022

Allotted Contact
Chapter Course Contents
Weeks Hours
1. The background and main features of financial accounting
1.1 What is accounting?
1.2 The history of accounting
1.3 Accountants
1.4 The objectives of financial accounting
1.5 What is book keeping?
1.6 Users of financial accounting 03
01 18
1.7 The two branches of accounting Weeks
1.8 The accounting equation
1.9 The statement of financial position and the effects of
business transactions
1.10 Equality of the accounting equation Practice of Numerical
questions

2. Recording transactions the principles of double entry

2.1. The nature of a transaction
2.2. The elements of a transaction
2.3. Debit and Credit
2.4. The axioms of double entry book keeping
2.5. Recording the elements of a transactions
2.6. when the form of settlement is debt
2.7. Balance 04
02 2.8. Drawing up a list of what a business is worth 24
Weeks
2.9. Making double entries
2.10. Making double Entries into existing accounts
2.11. Recording a sale
2.12. expenses and double entry
2.13. Purchase account and sales account
2.14. Finally
Practice of numerical questions
3. Inventory
3.1. inventory movement
3.2. purchase of inventory to be paid for later
3.3. purchase of inventory for cash
3.4. sales of inventory on time
02
03 3.5. sales of inventory for cash 12
3.6. Return inwards Weeks
3.7. return outwards
3.8. special meaning of ‘Sales’ and ‘Purchases’ Practice of
numerical questions

4. The effect of profit or loss on capital and the double entry

system for expenses and revenues
4.1 The nature of profit or loss
4.2 the effect of profit or loss on capital
4.3 profit or loss and sales
4.4 profit or loss and cost
4.5 Debit or Credit 02
04 12
4.6 Revenue from services Weeks
4.7 Double entries for expenses and for revenues from sale of
services
4.8 Drawings
Practice of Numerical questions

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| KP BT&CE DBA Curriculum Revised 2022

5. Balancing of accounts
5.1. Accounts for Debtors
5.2. Accounts for Creditors 01
05 5.3. three column accounts 6
Weeks
Practice of numerical questions

6. The trial balance

6.1. Total of debit entries = Total credit entries
6.2. Total debit balances = Total credit balances
6.3. Trial balance and errors 01
06 6
6.4. Closing inventory Weeks
Practice of Numerical questions

7. Books of original entry and ledger

7.1. the growth of the business
7.2. Books of original entry
7.3. types of books of original entry
7.4. using more than one ledger
7.5. types of ledgers 02
07 7.6. Diagram 12
Weeks
7.7. Description of books used
7.8. Types of accounts
7.9. Nominal and private ledgers
7.10. the accountant as a communicator
Activities
8. Accounting for sales
8.1. cash sale
8.2. sales on time (credit sales)
8.3. copies of sales invoices
8.4. making entries in the sales day book 01
08 6
8.5. posting credit sales to the sales ledger Weeks
8.6. trade discount
Practice of numerical problems

9. Accounting for purchases

9.1. purchase invoices
9.2. making entries in purchases day book 01
09 6
9.3. Posting credit purchases to the purchases ledger Weeks
Practice of numerical problems

10. Accounting for returns

10.1. Return inwards and credit notes
10.2. Return inward day books
10.3. Examples
10.4. Return outward and debit notes
10.5. Returns outwards day book
10.6. Examples
10.7. Double entry and returns 02
10 12
10.8. Statements Weeks
10.9. Sales and purchases via credit cards
10.10. Internal check
10.11. Factoring
Practice of activities and numerical problems

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| KP BT&CE DBA Curriculum Revised 2022

11. Journal
11.1. Main books of original entry
11.2. The journal: the other book of original entry
11.3. Typical uses of the journal
11.4. Journal entries in examination questions 02
11 12
11.5. Examination guidance Weeks
11.6. The basic accounting cycle
Practice of activity and numerical questions

12. Cash book

12.1. Drawing up a cash book
12.2. Cash paid into the bank
12.3. The use folio columns
12.4. Advantages of folio columns
12.5. Examples
12.6. Cash discounts 02
12 12.7. Discount allowed and discount received 12
Weeks
12.8. Discount column in cash book
12.9. Example
12.10. Bank overdrafts
12.11. Bank cash book
12.12. Multiple column cash book

13. Bank reconciliation statement

13.1. Completing entries in the cash book
13.2. Where closing balance differ
13.3. The bank balance in the statement of financial position
13.4. An alternative approach to bank reconciliations 02
13 13.5. Other terms used in banking 12
Weeks
13.6. Bank overdrafts
13.7. Dishonored cheques
Practice of numerical problems

14. Capital Expenditure and Revenue Expenditure

14.1. Capital expenditure
14.2. Revenue expenditure
14.3. Difference between capital and revenue expenditure
14.4. Capital expenditure further analysis
14.5. Joint expenditure 01
14 14.6. Incorrect treatment of expenditure 6
Weeks
14.7. Treatment of loan interest
14.8. Capital and revenue receipts
Practice of exercises

15. Statement of profit or loss

15.1. Purpose of statement of profit or loss
15.2. Gross profit
15.3. Net Profit
15.4. Information needed 01
15 6
15.5. Effect on the capital account Weeks
15.6. The balances still in our books
Practice of numerical problems

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| KP BT&CE DBA Curriculum Revised 2022

16. Statement of Financial position

16.1. Content of the statement of financial position
16.2. Drawing up a statement of financial position
16.3. No double entry in the statement of financial position 02
16 16.4. Lay out of the statement of financial position 12
Weeks
16.5. A properly drawn statement of financial position
Practice of numerical questions

17. Statement of profit or loss and statement of financial position

(further consideration)
17.1. Return inwards and return outwards
17.2. Carriage 02
17 12
17.3. The second year of business Weeks
Practice of numerical problems

Total 32 192

Recommended Book:

FRANK’S WOOD Business Accounting 13th edition by ALAN SANGSTER

Reference Books:

1. Principles of Accounting by M.A. Ghani

2. Williams, Haka, Bettner: Financial and Managerial Accounting Latest Edition
3. Professor Muhammad Amanullah Khan Financial Accounting. Latest Edition

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| KP BT&CE DBA Curriculum Revised 2022

BUSINESS MATHEMATICS & STATISTICS

For

DBA & D.Com Part-I

Total Marks: 100

Total Weeks: 32
Contact Hours per week: 06
Total Contact Hours: 192

General Objectives:
The objective of the course is to develop mathematical and statistical techniques
commonly used in solving business problem. The course assumes no prior knowledge of Mathematics
and statistics and beginning with elementary concepts such as equations, percentages, loans, matrices,
derivative, integration, collection and presentation of data, measures of central tendency, dispersion,
simple regression and correlation.

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| KP BT&CE DBA Curriculum Revised 2022

Allotted Contact
Chapter Course Contents
Weeks Hours
EQUATIONS
1.1. Introduction
1.2. Linear equations and its solution
1.3. Simultaneous linear equations
1.4. Application of simultaneous equations 03
01 18
1.5. Graph of linear equations Weeks
1.6. Quadratic equations
1.7. Solution of quadratic equations
1.8. Applications of quadratic equations

PERCENTAGE, RATIO AND PROPORTION

2.1. Profit and Loss
2.2. Base, Amount and Rate
2.3. Profit Percentage, Loss Percentage 03
02 18
2.4. Percentage increase, percentage decrease Weeks
2.5. Ratio and proportion
2.6. Direct Proportion, Inverse Proportion

LOANS AND ANNUTIES

3.1. Introduction
3.2. Simple Interest
3.3. The principal amount
3.4. The rate of interest
03
03 3.5. Time of loan 18
3.6. Simple Discount
Weeks
3.7. Compound Interest
3.8. Compound Discount
3.9. Annuities

MATRICES
4.1. Introduction
4.2. Operations on Matrices
4.3. Determinants 3.5
04 21
4.4. Inverse of a square matrix Weeks
4.5. Solution of linear equations by matrices
4.6. Solution of business problems.

CALCULUS
5.1. Introduction to function
5.2. Differential calculus
5.3. Rules of derivatives
5.3.1. Sum and Difference rules
5.3.2. Power Rule
3.5
05 5.3.3. Product Rule 21
5.3.4. Quotient Rule Weeks
5.4. Integral Calculus
5.4.1. Anti- Derivative
5.4.2. Rules of Integration
5.5. Applications of Derivatives

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| KP BT&CE DBA Curriculum Revised 2022

INTRODUCTION TO STATISTICS
6.1. Definitions of statistics
6.2. Descriptive and inferential statistics
6.3. Characteristics of Statistics
6.4. Population and Sample 02
06 12
6.5. Parameter and Statistic Weeks
6.6. Importance of statistics
6.7. Variables and its types
6.8. Primary and Secondary data

COLLECTION AND PRESENTATION OF DATA

7.1. Collection of data
7.2. Classification of data and its types
7.3. Tabulation of data and its types
7.4. Main parts of Table
7.5. Frequency Distribution
7.6. Construction of Frequency Distribution 03
07 18
7.7. Graphical Representation Weeks
Simple Bar Chart, Multiple Bar Chart, Component
Bar Chart, Histogram, Frequency Polygon, Frequency
Curve
and Ogive

MEASURES OF CENTRAL TENDENCY

8.1. Introduction
8.2. Types of Averages
8.3. Arithmetic Mean (A.M) for ungrouped and grouped data
8.4. Geometric Mean (G.M) for ungrouped and grouped data. 3.5
08 21
8.5. Harmonic Mean (H.M) for ungrouped and grouped data Weeks
8.6. Median for ungrouped and grouped data
8.7. Quartile, Deciles and Percentiles
8.8. Mode for ungrouped and grouped data

MEASURES OF DISPERSION/VARIABILITY
9.1. Introduction
9.2. Absolute and Relative Measure of Dispersion
9.3. Range and Coefficient of Range
9.4. Semi-Inter Quartile Range or Quartile deviation 03
09 18
9.5. Coefficient of Quartile deviation Weeks
9.6. Mean Deviation and Coefficient of Mean Deviation
9.7. Variance and Standard deviation
9.8. Coefficient of Variation

INDEX NUMBERS
10.1. Introduction
10.2. Simple and Composite Index Number
10.3. Unweighted Index Number (Fixed based and Chain based
methods)
02
10 10.4. Weighted Index Number 12
10.4.1. Lapeer’s Price Index Number Weeks
10.4.2. Paache’s Price Index Number
10.4.3. Marshal Edworth Price Index Number
10.4.4. Fisher Ideal Price Index Number

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| KP BT&CE DBA Curriculum Revised 2022

SIMPLE REGRESSION AND CORRELATION

11.1. Simple Regression
11.1.1. Definition
11.1.2. Simple linear Regression Model
11.1.3. Regression Line Y on X
11.1.4. Regression Line X on Y
2.5
11 11.1.5. Properties of Regression line 15
11.2. Correlation
Weeks
11.2.1. Definition
11.2.2. Types of Correlation
11.2.3. Pearson’s Correlation Coefficient
11.2.4. Properties of Correlation Coefficient

Total 32 192

Reference Book:
1. Fundamentals of Business Mathematics and Statistics (By The institute of Cost
Accountants of India)
2. Elementary Statistics (by Iqbal A. Bhatti)
3. General Mathematics for Class XI (By KP Text Book Board Peshawar)
4. Introduction to Business Mathematics and Statistics
By Dr. Jamroz Khan and Sajjad Ali

Languages: English
Teacher’s Qualification: MSc/BS (16 years education) in Mathematics or in Statistics

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| KP BT&CE DBA Curriculum Revised 2022

English (DBA-II)
Total Marks 100
Total Weeks 32
Contact Hours / Week 06
Total Contact Hours 192

(As per syllabus of Board of Intermediate and Secondary Education)

Urdu (DBA-II)
Total Marks 100
Total Weeks 32
Contact Hours / Week 06
Total Contact Hours 192
(As per syllabus of Board of Intermediate and Secondary Education)

Pakistan Studies (DBA-II)

Total Marks 50
Total Weeks 32
Contact Hours / Week 03
Total Contact Hours 96
(As per syllabus of Board of Intermediate and Secondary Education)

Mutal-e-Quran / Ethics (DBA-II)

Total Marks 50
Total Weeks 32
Contact Hours / Week 03
Total Contact Hours 96
(As per syllabus of Board of Intermediate and Secondary Education)

[19]
| KP BT&CE DBA Curriculum Revised 2022

PRINCIPLES OF ECONOMICS
For
DBA & D.Com Part-II

Total Marks: 100

Total Weeks: 32
Contact Hours per week: 06
Total Contact Hours: 192

General Objectives of the course:

1. To know the basic concepts of economics.
2. To link the concepts of utility and consumer behavior with day to day life.
3. To apply the methods for analysing consumer behavior through demand and supply, and
market equilibrium.
4. To know the concepts of national income.
5. To acquire better critical thinking skills through the analysis of present-day economic issues in
Pakistan.

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| KP BT&CE DBA Curriculum Revised 2022

Part A. Microeconomics
Expected Outcome
The students will be able to understand the basic definitions of economics and how it is evolved
over time. Moreover, they will have an understanding of the basic economic concepts.
Allotted Contact
Chapter Course Contents
Weeks Hours
1. Basic Concepts and Definitions
1.1. Adam Smith’s definition of economics, its Merits and
Demerits.
1.2. Alfred Marshall’s definition of economics, its Merits and
Demerits.
3
01 1.3. Lionel Robbins’ definition of economics, its Merits and 18
Demerits. weeks
1.4. Definitions of different Economics Concepts:
1.4.1. Scarcity and Choice.
1.4.2. Wants: Economic and Non-Economic.
1.4.3. Goods: Economic and Non-Economic.
Expected Outcome
It is expected that the students will have a clear understanding of what purpose people are
spending, what are the motives behind that. How the consumer can be satisfied within available
resources?
2. Consumer’s Behavior
2.1. Definition of Utility.
2.2. Cardinal approach and its assumptions.
2.3. Concept of Initial Utility, Marginal Utility (MU), and Total
Utility (TU), explanation through schedule and diagram. 2
02 12
2.4. Relationship between TU and MU, explanation through weeks
schedule and diagram.
2.5. Law of diminishing marginal utility, its schedule and
diagram.
2.6. Law of Equi-marginal utility, its schedule and diagram.
Expected Outcome
Students are expected to have a clear understanding of the demand and supply forces in their
surroundings, and how the prices are determined in the market.
3. Demand, Supply and market equilibrium
3.1. Demand
3.1.1. Definition.
3.1.2. Law of demand (Assumptions, Schedule & Diagram,
Exceptions).
3.1.3. Extension, contraction, rise, and fall in demand.
3.1.4. Elasticity of Demand: (Own Price, income, and Cross
Price Elasticities of Demand).
3.2. Supply 4
3 24
3.2.1. Definition. Weeks
3.2.2. Law of Supply (Definition, Assumptions, Schedule &
Diagram, Exceptions).
3.2.3. Extension, contraction, rise and fall in supply.
3.2.4. Price Elasticity of Supply.
3.3. Market Equilibrium
3.3.1. Concept of equilibrium.
3.3.2. Equilibrium price and output determination in the
market through demand and supply forces.

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| KP BT&CE DBA Curriculum Revised 2022

Expected Outcome
At the end of this topic the students will have a basic level of understanding that how the
production, and what are the necessary factors for it.
4. Factors of Production and rewards
4.1. Concept of Land and Rent.
1
4 4.2. Concept of Labour and wage. 6
4.3. Concept of Capital and Interest. Weeks
4.4. Concept of Entrepreneur and Profit.
5. Cost and Revenues Concepts, schedules and Diagrams
5.1. Total Cost.
5.2. Variable Cost.
5.3. Fixed Cost. 2
5 12
5.4. Marginal Cost. Weeks
5.5. Total Revenue.
5.6. Marginal Revenue.
5.7. Average Revenue.
6. Markets
6.1. Definition of market.
6.2. Concept of Perfect Competitive market, and its
4
6 assumptions. 24
6.3. Definition of Monopoly, and its characteristics. weeks
6.4. Definition of Monopolistic competition, and its
characteristics.

Part B. Macroeconomics & Development

Expected Outcome
Students will be able to differentiate between different national income concepts. They will
also be able know different macroeconomic concepts.
Allotte Contac
Chapters Course Contents d t
Weeks Hours
7. Basic Concepts in Macroeconomics
7.1. National income concepts, i.e. GNP, GDP, NNP, NI
at factor cost, PI, DPI.
7.2. Concept of savings and its sources.
7.3. Concept of investment and its sources. 3
7 18
7.4. Concept of consumption and its types. Weeks
7.5. Definition of inflation and its reasons: demand and
supply.
7.6. Definition of unemployment and its types: frictional,
seasonal, structural, and cyclical unemployment.
Expected Outcome
The students will be able to come up with an understanding of different economic systems, they
will be able to categorize the countries based on their economic systems.
8. Economics Systems and their Characteristics
8.1. Capitalism.
3
8 8.2. Socialism. 18
Weeks
8.3. Mixed Economics System.
8.4. Islamic Economic system.
9. Introduction to taxation and BOP
9.1. Definition of tax, canons of taxations, direct and
5
9 indirect taxes, its advantages and disadvantages. 30
Weeks
9.2. Definitions of Zakat and Ushar.
9.3. Difference between Zakat and Tax.
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| KP BT&CE DBA Curriculum Revised 2022

9.4. The role of Zakat and Ushar in an Economy.

9.5. Definition of Balance of payments.
9.6. The distinction between the balance of trade and
balance of payments.
9.7. Causes of deficit in BOP and measures to correct
adverse BOP.

Expected Outcome
Students will understand that what are reasons/causes of development/under development, what
are the problems of Pakistan’s Economy and what is the role of zakat and Usher in Economy.

10. Development
10.1. The difference between development and growth. 1
10 6
10.2. Characteristics of developing & developed Weeks
economies.
11. Economy of Pakistan
11.1. Characteristics and features of Pakistan’s Economy.
11.2. Industrial Problems in Pakistan and its remedies. 4
11 24
11.3. Agriculture Problems of Pakistan and its remedies. Weeks
11.4. Population problem and how to control it with
reference to Pakistan.

Notes: The course is divided into two parts: Microeconomics and Macroeconomics, 50 marks are
allocated to each part.

Recommended Books
1. Fundamentals of Economics by Habib Ullah Vaseer (Part-1 & Part II)
2. Economics by M. Saeed Nasir

Reference Books

Principles of Microeconomics (Latest Edition) By N. Gregory Mankiw

Principles of Macroeconomics (Latest Edition) By N. Gregory Mankiw

[23]
| KP BT&CE DBA Curriculum Revised 2022

BUSINESS STUDIES-II
For
DBA Part-II

Total Marks: 100

Total Weeks: 32
Contact Hours per week: 06
Total Contact Hours: 192

Introduction:
The course is designed to help students understand various types of activities for the success of
a business organization. The course is designed to provide solid foundation for future studies in the field
of business.

Objectives of Course:
 Understand the role of effective communication in business and the principles of effective
communication.
 Understand the role of marketing and ways to launch effective promotion campaign for the
business.
 Understand E-Commerce and the role of modern technology in business development.
 Develop awareness about production of goods and services, quality, price and costs of
production.
 Describe the sources of finance for business.

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| KP BT&CE DBA Curriculum Revised 2022

Allotted Contact
Chapter Course Contents
Weeks Hours
COMMUNICATION
1.1. What is effective communication
1.1.1. Internal communication
1.1.2. External communication
1.2. Process of effective communication
1.3. Methods of communication
1.3.1. Verbal Communication
1.3.2. Advantages & Disadvantages of verbal communication 03
01 methods 18
Weeks
1.4. Written Communication
1.4.1. Advantages & Disadvantages of written communication
methods
1.5. Visual Communication methods
1.5.1. Advantages & Disadvantages of visual
1.6. Communication barriers

MARKETING
1.1. The role of marketing
1.2. Understanding changes in market
1.3. What is meant by market
1.3.1. Mass marketing 03
02 1.3.2. Niche Marketing 18
Weeks
1.4. Market segmentation
1.4.1. Basis of segmentation
1.4.2. Benefits of market segmentation

THE MARKETING MIX

3.1. The four P’s of marketing
3.1.1. Product
3.1.2. Price
3.1.3. Place
3.1.4. Promotion 03
03 3.2. Types of products
18
Weeks
3.3. The product development stages
3.4. The product life cycle
3.5. Packaging
3.5.1. The role of packaging

PRICE
4.1. The role of pricing in marketing
4.2. Pricing strategies
4.3. Methods of pricing
4.3.1. Cost plus pricing
03
04 4.3.2. Competitive pricing 18
4.3.3. Psychological pricing Weeks
4.3.4. Penetration pricing
4.3.5. Price skimming
4.3.6. Promotional pricing

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| KP BT&CE DBA Curriculum Revised 2022

PROMOTION
5.1. The role of promotion in marketing
5.2. Objectives of promotion
5.3. Advertising
5.3.1. Types of advertising
5.3.2. Process of advertising
5.3.3. Media of advertising 04
05 5.3.4. Advantages & disadvantages of media of advertising 24
Weeks
5.4. Sales Promotion
5.4.1. Types of sales promotion
5.4.2. Advantages of sales promotion
5.4.3. Public Relations/Publicity
5.4.4. Role of technology in promotion

PLACE
6.1. Distribution channel
6.2. Types of distribution channel
6.3. Distribution Channel-1
6.3.1. Advantages & disadvantages of distribution channel
6.4. Distribution Channel-2 03
06 6.4.1. Advantages & disadvantages of distribution channel 2
18
Weeks
6.5. Distribution Channel-3
6.5.1. Advantages & disadvantages of distribution channel 3
6.6. Methods of distribution
6.7. E-Commerce

PRODUCTION OF GOODS & SERVICES

7.1. What is Production
7.1.1. Operations Department
7.1.2. Productivity
7.1.3. Benefits of productivity and efficiency
7.2. Methods of production
7.3. Batch production
7.3.1. Advantages & Disadvantages of Batch production 03
07 18
7.4. Job production Weeks
7.4.1. Advantages & Disadvantages of Job production
7.5. Flow production
7.5.1. Advantages & Disadvantages of Flow production
7.6. Technology in production
7.7. Advantages & Disadvantages of technology

COSTS
8.1. Definition of costs
8.2. Types of costs
8.2.1. Fixed costs & variable costs
8.2.2. Total cost & average cost 03
08 8.3. Break even analysis 18
Weeks
8.3.1. Breakeven chart
8.3.2. Breakeven point calculation
8.4. Comparing cost & revenue

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| KP BT&CE DBA Curriculum Revised 2022

QUALITY PRODUCTION
9.1. Meaning of Quality
9.1.1. Importance of Quality
9.2. Quality Control
9.2.1. Advantages of Quality Control 03
09 9.3. Quality Assurance 18
Weeks
9.3.1. Benefits of Quality Assurance
9.4. Total Quality Management
9.4.1. Benefits of Total Quality Management

BUSINESS FINANCE
10.1. Definition of finance
10.2. Need of finance
10.3. Internal sources of finance
10.3.1. Retained earnings
10.3.2. Sale of assets
10.3.3. Savings
10.3.4. Sale of inventories
10.4. External sources of finance
04
10 10.4.1. Issue of shares 24
10.4.2. Bank loans Weeks
10.4.3. Bonds
10.5. Short term finance
10.5.1. Overdraft
10.5.2. Trade credit
10.6. long term finance
10.6.1. Shares
10.6.2. Bonds

Total 32 192
Recommended Book:
Business Studies 4th Edition by Karen Borrington & Peter Stimpson, University of
Cambridge

Reference Books
10. Rober C. Appleby, Modern Business Administration
11. Theodre J. Sielaff & Belmont, Introduction to Business, California
12. David L. Kurtz and Louis E. Boone, Contemporary Business, 14th Edition
13. John W. Aberle, Business Studies, Wordsworth Publishing Company Inc.
14. Khalid Mehmood Cheema. Introduction to Business. Lahore: Syed Mobeen Mehmood and
Company.
15. Muhammad Irshad, Introduction to Business. Lahore: Naveed Publications
16. Askari Zaidi S A, Fundamentals of Business, Orient Publishers, Karachi.
17. Business Organizations by ‘Nisar-ud-din’.
18. Introduction to Business by ‘M. Saeed Nasir’.

[27]
| KP BT&CE DBA Curriculum Revised 2022

FINANCIAL ACCOUNTING – II
For
DBA & D.Com Part-II

Total Marks: 100

Total Weeks: 32
Contact Hours per week: 06
Total Contact Hours: 192

General Objectives:
1. Updated the course contents and shaped with market requirements.
2. Simplified the existing syllabus and removed repetitive topics
3. Designed the contents keeping in view the motive of application of knowledge such as treatment
of accounting adjustments, taxation of goods and services, payroll record and preparation of
financial statements.
4. To familiarize students with eliminatory knowledge of income tax, filling returns etc.
5. The knowledge of tax treatment besides maintenance of the books of accounts are immense
importance.
6. To supply the skilled human resource to organizations keeping in view the HR planning and job
analysis.
7. The students will be able to prepare financial statements of various organizations
8. The proposed course contents will also help and support the subject of computerized accounting.

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| KP BT&CE DBA Curriculum Revised 2022

Allotted Contact
Chapter Course Contents
Weeks Hours
1. VALUE ADDED TAX
1.1 What is Value Added Tax
1.2 Standard rated business, Exempted business
1.3 Zero rate businesses, partly exempted business,
1.4 Different methods of accounting for VAT
1.5 Entries for business which can recover VAT paid 04
01 24
1.6 Entries for businesses which cannot get refunds of VAT paid Weeks
1.7 Value added tax and purchases invoices VAT on items other
than sales and purchases
WRITTEN TEST, QUIZ, MCQ AND GROUP DISCUSSION
AND FEEDBACK
2. EMPLOYEES PAY/ PAYROLL
2.1 What is Pay & What is payroll?
2.2 Methods of calculating Gross pay/Net pay
2.3 Income tax deduction
2.4 Pay code numbers/ personnel number 05
2.5 Allowances and Deductions 30
02 Weeks
2.6 Journal entries for recording pay
2.7 Calculation of net pay
WRITTEN TEST, QUIZ, MCQ AND GROUP DISCUSSION
AND FEEDBACK
3. DEPRECIATION OF ASSETS, NATURE AND
CALCULATION DOUBLE ENTRY RECORDS FOR
DEPRECIATION
3.1 Introduction
3.2 Nature of non-current assets
3.3 Depreciation of tangible non-current assets
3.4 Depreciation is an expense
3.5 Causes of Depreciation
3.6 Depletion 04
03 3.7 Appreciation 24
Week
3.8 Provision for depreciation as an allocation of cost
3.9 Methods of calculating depreciation charges
3.10 Double entry record for depreciation
3.11 Accounting entries for depreciation
WRITTEN TEST, QUIZ, MCQ AND GROUP DISCUSSION
AND FEEDBACK. WRITTEN TEST, QUIZ, MCQ AND
GROUP DISCUSSION AND FEEDBACK

4. ACCRUALS AND PREPAYMENTS AND OTHER

ADJUSTMENTS FOR FINANCIAL STATEMENTS AND
PREPARATION OF FINANCIAL STATEMENTS
4.1. Introduction, Adjustments needed, Accrued expenses
4.2. Prepared expenses, Revenue owing at the end of period,
4.3. Expenses and revenue account balances and
4.4. The statement of financial position
06
04 4.5. Expenses and revenue accounts covering more than one 36
accounting year
Weeks
4.6. Distinctions between various kinds of capital
4.7. Financial statements in the services sector
4.8. Goods for own use
4.9. Bad debts, allowances for doubtful debts and Provision for
discounts on account receivable (Chapter # 25 of this chapter)
Allowance for doubtful debts, increasing the allowance,
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| KP BT&CE DBA Curriculum Revised 2022

reducing the allowance, bad debts recovered, provision for cash

discounts on account receivable,
(All major types of adjustment treatment and their effect on financial
statement)
WRITTEN TEST, QUIZ, MCQ AND GROUP DISCUSSION AND
FEEDBACK
5. THE VALUATION OF INVENTORY
5.1. Different Valuations of Inventory
5.2. FIFO, LIFO AND AVERAGE cost methods
5.3. Reduction to net realizable value
5.4. Inventory groups and valuation 04
05 5.5. Inventory valuation bases in use 24
Weeks
5.6. Periodic inventory valuation
5.7. Factors affecting the inventory valuation decision
WRITTEN TEST, QUIZ, MCQ AND GROUP DISCUSSION AND
FEEDBACK
6. MANUFACTURING ACCOUNTS
6.1. Introduction to manufacturing business
6.2. Divisions of cost
6.3. Under and over applied FOH 05
06 6.4. Format and Preparation of cost of goods sold statement and 30
Weeks
income statement
WRITTEN TEST, QUIZ, MCQ AND GROUP DISCUSSION AND
FEEDBACK
7. INCOME TAX TREATMENT
7.1. What is FBR?
7.2. What is tax? What are its types?
7.3. What is Return of Income?
7.4. What is Wealth Statement?
7.5. What is meant by Active Tax payer list?
7.6. Filers and Non-filers
7.7. How to submit manual and computerized Return of
Income and Wealth statement?
WRITTEN TEST, QUIZ, MCQ AND GROUP DISCUSSION AND
04
07 FEEDBACK. 24
Weeks
Note: this chapter is purely based on practical activity. The objective
of including this chapter is to give some basic knowledge of tax
accounting. Furthermore, one question of 5 marks will be given
in theoretical portion of model paper (Part –B).
 Three weeks training will be given to students regarding submission
of manual and computerized return of income and wealth
statement.
 Workshop/training session will be organized in institutes both for
teachers and students.
This is strongly recommended to Directorate office to prepare
master trainers among teachers before the implementation of this
syllabus.
Total 32 192
Recommended Book:
BUSINESS ACCOUNTING -1 BY FRANK’S WOOD / ALAN SANGSTER, 13th edition
Reference Book/ Materials:
Accounting by Meigs and Meigs 11th edition (FBR websites)

[30]
| KP BT&CE DBA Curriculum Revised 2022

COMPUTERIZED ACCOUNTING
For
D.COM & DBA Part-II
Total Marks: 100
Total Weeks: 32
Contact Hours per week: 06
Total Contact Hours: 192

General Objectives:
This course aimed to achieve following objectives:

1. To impart skills to conduct accounting procedure electronically with the help of specialized
accounting software.
2. To Analyze the differences and similarities of manual and computerized accounting
systems.
3. To Convert a manual accounting system to a computerized accounting system.
4. To Acquire competency to enter accounting transactions in the accounting software
efficiently.
5. To have the capability of generating different accounting reports/documents for efficient
and effective decision making.
6. To prepare periodic financial statements by using computerized accounting.
7. To enable studentsto get employment in SMEs.

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| KP BT&CE DBA Curriculum Revised 2022

Allotted Contact Hours

Chapter Course Contents Theory Practical
Weeks
Hours Hours
1. Introduction to Accounting
1.1. Definition
1.2. Heads of Accounts 01
01 06 00
1.3. Accounting as an Information System Week
1.4. Chart of Accounts
1.5. Coding structure and its types
2. Computerized Accounting
2.1. Introduction
01
02 2.2. Difference between manual and computerized 06 00
Week
accounting
2.3. Uses/Benefits of Computerized Accounting
3. An overview of QuickBooks
3.1. Overview of software
01
03 3.2. Implementation in different fields 04 02
Week
3.3. Importance and uses of software
3.4. Procedure of installation
4. A quick tour of QuickBooks
4.1. Review of a sample company
4.1.1. Chart of accounts 01
04 00 06
4.1.2. Lists of customers, vendors, employees, Week
inventory
4.1.3. Financial reports
5. Creating a New Company
5.1. Enter Company Information,
5.2. Selection of Business Type, 01
05 00 06
5.3. Accounting Method, Week
5.4. Posting Method
5.5. Accounting Periods
6. Maintain Chart of Account
6.1. Need for chart of accounts
6.2. Account Types
6.3. Definition of Account Types 01
06 00 06
6.4. Active or Inactive Account, Week
6.5. Entering Account code and description
6.6. Entering Opening Balances, Date of Balance.
6.7. Checking list of accounts
7. Maintain Customer Accounts
7.1. Entering Customer Information
7.2. Active or Inactive customer
01
07 7.3. Opening Balances 00 06
Weeks
7.4. Sales Default Account
7.5. Selecting Customer type
7.6. List of customers
8. Maintain vendor accounts
8.1. Entering Information
8.2. Active or Inactive
01
08 8.3. Opening Balances 00 06
Week
8.4. Purchase Default Account
8.5. Selection of Vendor Type
8.6. List of vendors

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| KP BT&CE DBA Curriculum Revised 2022

9. Maintain Inventory Items

9.1. Entering Basic Information
9.2. Selecting Item Class
9.3. Price Level
9.4. Unit Cost 01
09 00 06
9.5. Cost Method Week
9.6. Selection of Accounts
9.7. Opening Balances
9.8. Bill of Material
9.9. List of inventory items
10. Maintain Payroll
10.1. Entering basic information of employees
10.2. Selecting employee type
01
10 10.3. Salary or wage rate 00 06
Week
10.4. Payment frequency
10.5. Selection of account
10.6. Lists of employees
11. Entering Transactions
11.1. Making Journal Entries
11.1.1. Set date
01
11 11.1.2. Selecting relevant accounts 00 06
Weeks
11.1.3. Entering amount
11.2. Reversing a journal entry
11.3. Opening an existing journal entry
12. Maintain Purchase Record
12.1. Maintain Purchase Order
12.1.1. Selection of vendor
12.1.2. Entering date
12.1.3. Purchase order no
12.1.4. Selection of inventory item
12.1.5. Entering quantity and price
12.2. Receiving purchase order and invoicing
12.2.1. Selection of Vendor
12.2.2. Current Date
12.2.3. Invoice No.
12.2.4. Apply to Purchases 02
12 00 12
12.2.5. Entering Received Entry Weeks
12.3. Purchase returns
12.3.1. Selection of Vendor
12.3.2. Selecting Item
12.3.3. Enter the Credit No.
12.3.4. Entering Adjusting Quantity and Reason
12.4. Payment to vendors
12.4.1. Selection of vendor
12.4.2. Selection of purchase invoice
12.4.3. Enter the amount to be paid
12.4.4. Enter checking account and cheque No.

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| KP BT&CE DBA Curriculum Revised 2022

13. Maintain Sales Record

13.1. Maintain Sales Order
13.1.1. Selection of Customer
13.1.2. Date
13.1.3. Sales order No.
13.1.4. Selection of the item
13.1.5. Enter Quantity & Price of order
13.2. Sales Invoicing
13.2.1. Selecting Customer
13.2.2. Sales Invoicing
13.2.3. Apply to Sales
13.2.4. Receipts 02
13 00 12
13.2.5. Apply to Revenue Weeks
13.2.6. Selecting Account
13.3. Sales Return
13.3.1. Selection of Customer
13.3.2. Selecting Item
13.3.3. Enter the Credit No.
13.3.4. Entering Adjusting Quantity and Reason
13.4. Receipts from customers
13.4.1. Selection of customer
13.4.2. Selection of sales invoice
13.4.3. Enter the amount to be received
13.4.4. Enter checking account and cheque No.
14. Checking Reports on Different Accounts
14.1. Reports on chart of Account
14.2. Reports on Journal
14.3. Reports on Ledger
14.4. Reports on Trial Balance
14.5. Reports on Income Statement 02
14 00 12
14.6. Reports on Financial Statements Weeks
14.7. Reports on Inventory
14.8. Other Relevant Reports
14.9. Print the Report
14.10. Convert the Report to Excel

15. Final Project

15.1. Preparation and maintenance of accounts of
business selected from the locality
15.2. Complete application of computerized accounting
cycle on the selected business for.
15.3. Minimum standard for final project
15.3.1. Group of 02 to 05 students
15.3.2. Creating a new company or converting 02
15 00 12
manual accounts to computerized accounts Weeks
15.3.3. Chart of accounting containing at least 20
accounts
15.3.4. At least 05 vendors
15.3.5. At least 05 customers
15.3.6. At least 10inventory items
15.3.7. At least 02 employees
15.3.8. Minimum period of one month

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| KP BT&CE DBA Curriculum Revised 2022

15.3.9. At least 30 transaction relating different

aspect of business activities
15.3.10. Preparation and printing of relevant
reports and supporting documents.
Project Presentation.
16. Chapter
16.1. Introduction to Peachtree and Creation of Company,
Chart of Accounts • Introduction to Peachtree
Features, Starting Peachtree, Create a New Company,
Explore a Sample Company.
16.2. Creating a New Company Detail of Company
Introduction Window, Detail of Business Types,
Detail of “Select a Method to Create your company"
Window. * Detail of “Define Accounting Segments"
Window, Detail of "Choose a Posting Method"
Window.
16.3. Detail of “Choose an Accounting Method". Window
16.4. Detail a Posting Method “Window” • Detail of 04
16 24 00
"Choose an Accounting Period Structure" Window Weeks
16.5. Detail of " Choose the first Period of your Fiscal year
" Window • Detail of " Choose the first Period of
your Fiscal year " Window
16.6. Peachtree Menus • Peachtree Navigation Bar
16.7. Charts of Accounts • About accounts types, New
Accounts, Required Accounts, Creating Charts of
Accounts
16.8. Detail of Chart of Accounts Window Beginning
Balances in Chart of Accounts.
16.9. See the Name of Account with Account Numbers

17. Chapter
17.1. Exercise and Reports
17.2. Maintain Items
17.3. Main Inventory Reports 03
17 18 00
17.4. Accounts Receivable / Sales Weeks
17.5. Customers, Creating Customers,
17.6. Detail of "Customers/ Prospects"
18. Chapter
18.1. General Journal Entries
18.2. Creating General Journal Entries Detail of "
General Journal Entry " Window Extra
18.3. Sales Invoicing
18.4. Invoicing against a Sales Order
18.5. Invoicing without a Sales Order
18.6. Receiving Part Payment in Invoice
02
18 18.7. Customizing Invoice Window Deleting / Editing/ 12 00
Voiding an Invoice
Weeks
18.8. Entering Memorized Invoice
18.9. Service Invoice, Recurring Invoice, Broadcast
Invoice.
18.10. Purchases, Payroll Modules and Creation and
Export of Reports
18.11. Recording Receipts
18.12. Applying Receipt to an Invoice

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| KP BT&CE DBA Curriculum Revised 2022

18.13. Customer Deposit or Pre payment

18.14. Credit Card Payments
18.15. Accounts Payable/ Purchases
18.16. Vendors
18.17. Creating Vendors
18.18. Detail of "Vendors" Window
18.19. Purchase Order
18.20. Payroll / Employees
18.21. Employees
18.22. Payroll Setup Wizard
18.23. Employee Default,
18.24. Paying Employees individually,
18.25. Payroll entry Window,
18.26. Paying a Group of Employees
19. Chapter
19.1. Creating Main Reports
19.2. Trial Balance
19.3. General Ledger
19.4. Chart of Accounts
02
19 19.5. General Journal 12 00
19.6. Balance Sheet
Weeks
19.7. Cash Flow
19.8. Income Statement
19.9. Retained Earnings
19.10. Report groups
20. Government Accounting
20.1. Government Accounting, Difference between
Government and Commercial Accounting
20.2. Preparation of pay bill of Gazetted and Non
02
20 Gazetted offices 12 00
Weeks
20.3. preparation of TA bill, Gazetted and Non-
Gazetted employees as per given information.
20.4. preparation of stock register (consumable,
permanent and dead items.)
Total 32 94 98
Pre-requisite Courses
1. Financial Accounting-I
2. Business Information Technology-I/ Computer Application to Business-Ire
Recommended Software: QuickBooks (latest Edition)
Student Evaluation: The student evaluation in this course is proposed to divide into following two
levels:
Sr # Evaluation Weightage in %
1. External Evaluation
a. Written Paper Based 50
b. Practical Viva Voce 25
2 Internal Evaluation (Project) 25
Total 100

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