Mr Ashok commenced business on 1st January, 1992 with a capital of Rs.1,00,000 in cash. On the same date he opened the bank account and deposited Rs.20,000. During the month of January 1992 the following transactions took place:
Rs.
Jan 1 Bought goods for cash 70,000
2 Sold good to Rahul & Co.(Credit) 38,000
15 Sold goods for cash 9,000
21 Rahul & co. paid by cheque 35,000
31 Paid rent by cash 2,000
Paid wages by cash 3,000
Withdrew cash personal use 5,000
Make journal entries for the transactions.
Date
Particulars
L.F.
Debit
Rs.
Credit
Rs.
1992 Jan 1
Cash A/c Dr.
To Capital A/c
(Ashok brought in capital of Rs.1,00,000 in cash)
1,00,000
1,00,000
1
Bank A/c Dr.
To Cash A/c
(Open the bank account and deposited Rs. 20,000)
20,000
20,000
1
Purchases A/c Dr.
To Cash A/c
(Bought goods for cash)
70,000
70,000
2
Rahul & Co A/c Dr.
To Sales A/c
(Sales on credit)
38,000
38,000
15
Cash A/c Dr.
To Sales A/c
(Cash sales)
9,000
9,000
21
Bank A/c Dr.
To Rahul & Co. A/c
(Rahul & Co. Paid by cheque and cheque deposited in bank)
35,000
35,000
31
Rent A/c Dr.
To Cash A/c
(Rent paid by cash)
2,000
2,000
31
Wages A/c Dr.
To Cash A/c
(Wages paid by cash)
3,000
3,000
31
Drawals A/c Dr.
To Cash A/c
(Withdrawal of money by Mr. Ashok for personal used
5,000
5,000
Articles explaining the basic accounting process in a simple way.
As a professor with indepth understanding of the following theories, I shall prepare notes and videos and publish them in due course.
2. Administrative Thought: Scientific Management and Scientific Management movement; Classical Theory; Weber’s bureaucratic model – its critique and post-Weberian Developments; Dynamic Administration (Mary Parker Follett); Human Relations School (Elton Mayo and others); Functions of the Executive (C.I. Barnard); Simon’s decision-making theory; Participative Management (R. Likert, C. Argyris, D. McGregor).
Scientific Management and Scientific Management movement
Participative Management (R. Likert, C. Argyris, D. McGregor).
Immaturity-Maturity Theory
Interpersonal Competence
Fusion Process Theory
Matrix organization structure
Double-loop learning technique
T-group training (Sensitivity Training)
1. Introduction: Meaning, scope and significance of Public Administration; Wilson’s vision of Public Administration; Evolution of the discipline and its present status; New Public Administration; Public Choice approach; Challenges of liberalization, Privatisation, Globalisation; Good Governance: concept and application; New Public Management.
2. Administrative Thought: Scientific Management and Scientific Management movement; Classical Theory; Weber’s bureaucratic model – its critique and post-Weberian Developments; Dynamic Administration (Mary Parker Follett); Human Relations School (Elton Mayo and others); Functions of the Executive (C.I. Barnard); Simon’s decision-making theory; Participative Management (R. Likert, C. Argyris, D. McGregor).
3. Administrative Behaviour: Process and techniques of decision-making; Communication; Morale; Motivation Theories – content, process and contemporary; Theories of Leadership: Traditional and Modern.
4. Organisations: Theories – systems, contingency; Structure and forms: Ministries and Departments, Corporations, Companies, Boards and Commissions; Ad hoc and advisory bodies; Headquarters and Field relationships; Regulatory Authorities; Public - Private Partnerships.
5. Accountability and control: Concepts of accountability and control; Legislative, Executive and Judicial control over administration; Citizen and Administration; Role of media, interest groups, voluntary organizations; Civil society;Citizen’s Charters; Right to Information; Social audit.
6. Administrative Law: Meaning, scope and significance; Dicey on Administrative law; Delegated legislation; Administrative Tribunals.
7. Comparative Public Administration: Historical and sociological factors affecting administrative systems; Administration and politics in different countries; Current status of Comparative Public Administration; Ecology and administration; Riggsian models and their critique.
8. Development Dynamics: Concept of development; Changing profile of development administration; ‘Antidevelopment thesis’; Bureaucracy and development; Strong state versus the market debate; Impact of liberalisation on administration in developing countries; Women and development - the self-help group movement.
9. Personnel Administration: Importance of human resource development; Recruitment, training, career advancement, position classification, discipline, performance appraisal, promotion, pay and service conditions; employer-employee relations, grievance redressal mechanism; Code of conduct; Administrative ethics.
10. Public Policy: Models of policy-making and their critique; Processes of conceptualisation, planning, implementation, monitoring, evaluation and review and their limitations; State theories and public policy formulation.
11. Techniques of Administrative Improvement: Organisation and methods, Work study and work management; e-governance and information technology; Management aid tools like network analysis, MIS, PERT, CPM.
12. Financial Administration: Monetary and fiscal policies; Public borrowings and public debt Budgets - types and forms; Budgetary process; Financial accountability; Accounts and audit.
Paper - II
Indian Administration
1. Evolution of Indian Administration: Kautilya’s Arthashastra; Mughal administration; Legacy of British rule in politics and administration - Indianization of public services, revenue administration, district administration, local self-government.
2. Philosophical and Constitutional framework of government: Salient features and value premises; Constitutionalism; Political culture; Bureaucracy and democracy; Bureaucracy and development.
3. Public Sector Undertakings: Public sector in modern India; Forms of Public Sector Undertakings; Problems of autonomy, accountability and control; Impact of liberalization and privatization.
4. Union Government and Administration: Executive, Parliament, Judiciary - structure, functions, work processes; Recent trends; Intragovernmental relations; Cabinet Secretariat; Prime Minister’s Office; Central Secretariat; Ministries and Departments; Boards; Commissions; Attached offices; Field organizations.
5. Plans and Priorities: Machinery of planning; Role, composition and functions of the Planning Commission and the National Development Council; ‘Indicative’ planning; Process of plan formulation at Union and State levels; Constitutional Amendments (1992) and decentralized planning for economic development and social justice.
6. State Government and Administration: Union-State administrative, legislative and financial relations; Role of the Finance Commission; Governor; Chief Minister; Council of Ministers; Chief Secretary; State Secretariat; Directorates.
7. District Administration since Independence: Changing role of the Collector; Union-State- local relations; Imperatives of development management and law and order administration; District administration and democratic decentralization.
8. Civil Services: Constitutional position; Structure, recruitment, training and capacity-building; Good governance initiatives; Code of conduct and discipline; Staff associations; Political rights; Grievance redressal mechanism; Civil service neutrality; Civil service activism.
9. Financial Management: Budget as a political instrument; Parliamentary control of public expenditure; Role of finance ministry in monetary and fiscal area; Accounting techniques; Audit; Role of Controller General of Accounts and Comptroller and Auditor General of India.
10. Administrative Reforms since Independence: Major concerns; Important Committees and Commissions; Reforms in financial management and human resource development; Problems of implementation.
11. Rural Development: Institutions and agencies since independence; Rural development programmes: foci and strategies; Decentralization and Panchayati Raj; 73rd Constitutional amendment.
12. Urban Local Government: Municipal governance: main features, structures, finance and problem areas; 74th Constitutional Amendment; Globallocal debate; New localism; Development dynamics, politics and administration with special reference to city management.
13. Law and Order Administration: British legacy; National Police Commission; Investigative agencies; Role of central and state agencies including paramilitary forces in maintenance of law and order and countering insurgency and terrorism; Criminalisation of politics and administration; Police- public relations; Reforms in Police.
14. Significant issues in Indian Administration: Values in public service; Regulatory Commissions; National Human Rights Commission; Problems of administration in coalition regimes; Citizen-administration interface; Corruption and administration; Disaster management.
