Ac Counting For Business

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This material is a part of our PGPSE programe. Our programme is available for any student after class 12th / graduation. AFTERSCHO☺OL conducts PGPSE, which is available free to all online students. …

This material is a part of our PGPSE programe. Our programme is available for any student after class 12th / graduation. AFTERSCHO☺OL conducts PGPSE, which is available free to all online students. There are no charges. PGPSE is a very rigorous programme, designed to give a comprehensive training in social entrepreneurship / spiritual entrepreneurship. This programme is aimed at those persons, who want to ultimately set up their own business enterprises which can benefit society substantially. PGPSE is a unique programme, as it combines industry consultancy, business solutions and case studies in addition to spirituality and social concerns. You can read the details at www.afterschoool.tk or at www.afterschool.tk

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  • 1. ACCOUNTING FOR BUSINESS AFTERSCHO☺OL – DEVELOPING CHANGE MAKERS CENTRE FOR SOCIAL ENTREPRENEURSHIP PGPSE PROGRAMME – World’ Most Comprehensive programme in social entrepreneurship & spiritual entrepreneurship OPEN FOR ALL FREE FOR ALL www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
  • 2. ACCOUNTING FOR BUSINESS Dr. T.K. Jain. AFTERSCHO☺OL Centre for social entrepreneurship Bikaner M: 9414430763 [email_address] www.afterschool.tk , www.afterschoool.tk www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS
  • 3. Prepare trading and P & L a/c
    • The following are the details relating to transactions during the year ended 31M March 2007 extracted from the books of Goti who does not maintain proper books of account:
    • Cash and discount credited to debtors 6, 40,000
    • Sales return• 14,500
    • Bad debts 4,200
    • Sales (cash and credit) 7,18,100
    • Discount allowed by trade creditors 7,000
    • Purchases returns 4,000
  • 4. Continued…
    • Additional capital-paid into bank 85.000
    • Realisations from debtors-paid into bank 6, 25,000
    • Cash purchases 10,300
    • Cash expenses 95,700
    • Paid by cheque for furniture purchased 4,300
    • Household expenses drawn from bank 31,800
    • Cash paid into bank 50,000
    • Cash drawn from bank 92,400
    • Cheques issued to trade creditors 6, 02,700
    • marks)
  • 5. Continued…
    • The following additional information are also available:
            • Ist April 31 March
    • 2006 2007
    • Creditors 1, 57,700 1, 24,000
    • Sundry expenses outstanding 6,000 3,300
    • Sundryassets 1,16,100 1,20,400
    • Stock-in-trade 80,400 1, 11,200
    • Cash in hand and at bank 69,600 80,800
    • Trade debtors ? 1,78,700
    • You are required to prepare the Trading and Profit and• Loss Account for the year ended 31st March, 2007 and a balance sheet as on that date
  • 6. Debtors A/c
    • To opening stock 337400
    • To Sales 500000
    • (837400)
    • By sales return 14500
    • By discount 15000
    • By bank 625000
    • By Bad debt 4200
    • By balance 178700
  • 7. Trading ac
    • Opening stock 80400
    • To purchase 580000
    • Cash purchase 10300
    • To gross profit 148100
    • Total 818100
    • B sales 718100
    • Less : sales (cash) 14500
    • By purchase return
    • 4000
    • Closing stock 111200
    • Total : 818100
  • 8. Creditors a/c
    • To bank 602700
    • To purchase return
    • 4000
    • To discount 7000
    • To balance 124000
    • By purchase =580000
    • By balance b.d. = 157700
  • 9. P & L ac/
    • To exp. 95700
    • To bad debt 4200
    • Discount allowed 15000
    • To N.P. 40200
    • By G P 148100
    • By discount 7000
  • 10. Balance sheet
    • Net profit : 40200
    • Creditors 124000
    • Outstanding exp. 3300
    • Additional capital 85000
    • Capital : 243200
    • Total 495700
    • Cash & bank 80800
    • Debtors 178700
    • Assets 120700
    • Furniture 4300
    • Closing stock 111200
    • Total 495700
  • 11. Cash received from X and discount allowed to him.
    • Cash A/c Dr.
    • Discount Dr.
    • To X a/c Credit
  • 12. Cash account
    • To balance 69600
    • By Cash sales 220800
    • To credors 602700
    • To bank 92500
    • Total :
    • by outstanding exp. 2700
    • By bank 85000
    • By bank 625000
    • By purchase 10300
    • By expsnes 95700
    • By furniture 4300
    • By household exp. 31800
    • By bank 50000
    • By closing blance 80800
    • Total : 985600
  • 13. Cash paid to V and discount received from him.
    • V a/c Dr.
    • To Discount Ac.
    • To Cash Ac
  • 14. Credit Sales to Z.
    • Z a/c dr.
    • To sales a/c
  • 15. Cash Sales to A.
    • Cash Ac.
    • To Sales Ac
  • 16. Purchases from B on credit.
    • Purchase Ac dr.
    • To B account
  • 17. Salary.paid to clerk by means of cheque.
    • Salary a.c. dr.
    • To bank ac.
  • 18. Payment of cash to Landlord for rent.
    • Rent A.c dr.
    • To cash a.c
  • 19. Depreciation on furniture.
    • Depreciation a/c. dr
    • To furniture a/c
  • 20. Interest on debenture due but not yet paid.
    • Interest Ac/ dr.
    • To outstanding interest a/c
    • Outstanding interest ac/ dr.
    • To the debenture holders a/c
    • P & L a/c dr.
    • To Outstanding interest Ac.
  • 21. Interest provided on capital.
    • Interest .a/c dr.
    • To Capital Ac/
  • 22.  
  • 23. A firm purchases a lease of 3 years for Rs. 60,000 on 1.4.2004. it decides to provide for its replacement by means of an insurance policy for Rs. 60,000. The annual premium is Rs. 19,000. On 1.4.2006, the lease is renewed for a further period of 3 years for Rs. 60,000. You are required to show necessary ledger accounts.
  • 24. Solution… Ist year..
    • Lease A/c Dr. 60000
    • To Bank Account 60000
    • --------
    • Insurance policy a/c dr. 19000
    • To bank a/c 19000
    • ----
    • P & L a/c dr. 19000
    • To depreciation 19000
  • 25. IInd year …
    • Insurance policy a/c dr. 19000
    • To bank 19000
    • (closing balance becomes 38000)
    • ------
    • P & L a/c dr. 19000
    • To depreciation 19000
    • (closing balance beomes 38000)
  • 26. IIIrd year …
    • Insurance policy dr. 19000
    • To bank ac/ 19000
    • ----
    • P & L a/c dr. 19000
    • To depreciation 19000
    • ---
    • Bank a/c dr. 60000
    • To insurance policy : 60000
    • ---
    • Insurance policy a/c dr. 3000
    • To depreciation a/c (reserve) 3000
    • (profit received on insurance policy transferred to dep ac
  • 27. IIIrd year continued…
    • Depreciation a/c dr. 60000
    • To Lease a/c 60000
  • 28. Which of these is not a preliminary expenditure ?
    • Cost of project report
    • Stamp duty on authorised capital
    • Cost of acquisition of a running business
    • Cost of vetting of MOA and AOA and Prospectus
    • Answer :
    • No. 1. and 3.
  • 29. Which of these is a preliminary expenditure ?
    • Consultancy fees of Goti, who is a business consultant
    • Charges paid to Jitu for conducting market survey of the product before its start.
    • Printing charges of letters of allotment.
    • Payment paid to Sudha, who is approved valuer and has prepared valuation report and accounts along with drafting necessary documents required at start up.
    • Answer : 3 rd and 4 th
  • 30. Difference between financial accounting & management accounting ..
    • Financial accounting records day to day decisions and prepares annual accounts as per the prescribed formats for external reporting.
    • Management accounting is presentation of accounting information so that management may take appropriate decisions and policies.
  • 31. ACCOMMODATION BILL
    • When one party tries to help others, they use accommodation bill to help each other. Suppose Kapsa needs Rs. 1 billion, he approaches Jitu for help, Jitu accepts a bill of Rs. 1 billion thus Kapsa can get this amount by bill discounting from bank. On due date Kapsa will give the money back to Jitu so that that Jitu may make the payment to Bank.
  • 32. Holder in due course
    • A person who gets a bill in due course is called holder in due course. He gets all the authority on bill. Even if the holder get the bill from someone who has defective title, the holder in due course will get full authority.
  • 33. QUORUM
    • For any meeting, we need a quorum. It is the minimum number of members, who must be present for the meeting to start. For example : if quorum is 1/10, and there are 100 members, then the meeting can start only if at least 10 members are present.
  • 34. Goti had entered Rs 75 in petty cash book, but did not post it in repairs account. What should he do now?
    • Solution :
    • Repairs A/c debit Rs. 75
    • To suspense a/c credit : 75
  • 35. Define a cheque?
    • Sec. 6 : a cheque is a bill of exchange drawn on a specified bankder and not expressed to be pyable otherwise thn on demand and it includes electronic image of a truncated cheque and a cheque in electronic form.
  • 36. Protection of a paying bak
    • Suppose a cheque is drawn by A on B and is endorsed by D (by making forged signature of B) to C. The bank makes the payment. The bank is discharged here as the bank does not have signature of every one. However, bank will not be discharged if the signatue of A are forged.
  • 37.  
  • 38. Goti maintains single entry system of accounting. He had Rs. 3 Lakh on 1 January 2006 following is the details of accounts that he had 31/3/7 1/4/6 3000 5000 Creditors 2000 1000 Debtors 29000 19000 Stock 3000 2000 Cash in hand
  • 39. Other details
    • On 1/4/6 h began drawing Rs. 700 per month for personal expenses. His bank details are as under :
    • Deposited : Rs. 3 lakh on 1/1/6
    • Withdrew Rs. 2,23,000 from 1/1/6 to 31/3/6
    • Deposited Rs. 230000 from 1/4/6 to 31/3/7
    • Withdrew Rs. 2,70000 from 1/4/6 to 31/3/7
    • The above withdrawals included payments by cheques of Ps. 2,00,000 and Ps. 60,000 respectively during the period from 1st January, 2006 to 31st March, 2006 and on 1st March, 2007 for the purchase of machinery for the business. The deposits after 1st January, 2007 consisted wholly of sale price received from customers by cheques.
    • Draw up Ramesh’s Statement of Affairs as at 31st March, 2006 and 31st March, 2007 respectively and work out his profit or loss for the year ended 31st March, 2007.
  • 40. Solution…..
    • Profit = closing capital – opening capital
    • Therefore calculate opening and closing capitals.
    • Prepare a bank statement and ascertain bank balances on 31/3/6 and 31/3/7.
    • Bank balance on 31/3/6 (3 – 2.23) = 77000
    • Bank balance on 31/3/7 = (77-40) = 37000
  • 41. Opening capital =
    • Assets :
    • Bank : 77000
    • Stock = 19000
    • Debtors = 1000
    • Cash = 2000
    • Machinary = 200000
    • Total= 299000
    • Less : creditors : 5000
    • Capital = 294000 (as on 31 march 2006)
  • 42. Closing capital
    • Assets :
    • Cash : 3000
    • Stock : 29000
    • Debtors : 2000
    • Machinary : 260000
    • Bank balance = 37000
    • Total assets = 331000
    • Less creditors = 3000
    • Capital = 328000 (as on 31 march 2007)
  • 43. Profit
    • Closing capital = 328000
    • Add = drawings ( 700 * 12) 8400
    • Less : Opening capital : 294000
    • Profit during the year = 42400 answer.
  • 44. Solve it …
    • Prabhakar commenced business on 1 April, 2006 with a capital of Rs. 90,000. He immediately purchased furniture of As. 48,000. During the year he received from his uncle a gift of As. 6,000 and he borrowed from his father a sum of Rs. 10,000. He had withdrawn As. 1,200 per month for his household expenses. He had no bank account and all dealings were in cash. He did not maintain any books but following information is given:
    • Sales (including cash sales ot As. 60,000) = 200000
    • Purchases (including cash purchases of As. 20,000) = 150000
    • Carriage inwards = 1400
    • Wages = 600
    • Discount allowed to debtors= 2400
    • Salaries = 12400
    • Bad debts written off : 2200
    • Trade exp. : 2400; advertisement = 4400
  • 45. Other details …
    • He spent Rs. 1000 for his personal expenses, he used goods of Rs. 2600 for personal use
    • On 31/3/7, his debtors were Rs. 42000, creditors : Rs. 30000, his stocks were Rs. 20000.
    • Dep. on furniture : 10%.
    • Prepare trading & p & l account
  • 46. Trading account
    • Opening stock =nil
    • Purchase 150000
    • Less drawings : 2600
    • Net purchase : 147400
    • Carriage inward 1400
    • Wages 600
    • Gross profit : 70600
    • Sales 200000
    • Closing stock 20000
  • 47. P & L account
    • Discount 2400
    • Bad debts 2200
    • Salaries : 12400
    • Trade exp. 2400
    • Depreciation: 4800
    • Net profit : 46400
    • Total : 70600
    • Gross profit 70600
  • 48. Promissory note
    • It is an unconditional undertaking to make payment of certain amount to the bearer of the instrument / or the person so named in the instrument or to the order of such person after sight.
  • 49. Crossing of cheque..
    • When a cheque is crossed at its top left corner, it cannot be paid cash, its payment can only be through bank account. We can also add ‘NOT NEGOTIABLE’ on the crossing – making it a non-negotiable instrument.
  • 50. Accounting numericals
    • Goti returned to India from London after retirement and purchased a small retail business. He took over the business on 1st April 2006 acquiring the existing stock at a valuation of Rs. 22,840 and the rest of the purchase consideration was apportioned as to Rs. 30,000 for fixtures and fittings and the balance for goodwill. He used his existing bank account and, other than bank statements and vouchers, the only record available was a bill book recording cash payments from the bill. Surplus cash was banked periodically during the year. Prepare a/c
  • 51. BANK ACCOUNT
    • Balance 1 April, 2006 72,920
    • Pension from employment 19,500
    • Bankings from shop 3,28,540
    • Purchases of business 63,840
    • Rent 15 months to
    • 30th June, 2007 10,000
    • Rates 9 months to
    • 31st Dec., 2006 1,680
    • Electricity 1,840
    • Hire of frozen food cabinet 1,600
    • Purchases for resale 2,94,000
    • Private cheques 22,440
    • Balance 31 March, 2007 25,560
    • TOTAL = 4,20,960
  • 52. Continued….
    • Cash purchases for resale 32,120
    • Staff salaries 14,840
    • Sundry shop expenses 3,120
    • Cash drawings 10,400
    • On 31st March, 2007 stock valued at cost amounted to As. 30,840, amounts duo from customers Rs, 1,480, and cash in hand amounted to Rs. 1,080. Depreciation is to be provided on fixtures and fittings at a rate of 10%.
    • Accounts outstanding on 31st March, 2007 were: purchases Rs 9,400 For the year ending 31st December, 2007= 2,400.
  • 53. Solution – trading a/c
    • Opening stock 22840
    • Credit Purchase 303400
    • Cash purchase 32120
    • Gross profit 64060
    • Total : 422420
    • Credit Sales : 330020
    • Cash sales 61560
    • Closing stock 30840
    • Total : 422420
  • 54. P & L a/c
    • To salaries 14840
    • To rates 2280
    • To rent 8000
    • To electricity 1840
    • To hire charges 1600
    • To sundary exp. 3120
    • To dep. 3000
    • To net profit 29380
    • Total : 64060
    • By G.P. 64060
  • 55. Balance sheet
    • LIABILITIES
    • Capital 72920
    • Less drawings: 32840
    • Add Net profit : 29380
    • Pension (outstanding) 19500
    • Net capital : 88960
    • Creditors : 9400
    • Outstanding rates 600
    • Total : 98960
    • ASSETS
    • Furniture : 27000
    • Stock 30840
    • Debtors 1480
    • Bank 25560
    • Cash 1080
    • Prepaid rent 2000
    • Goodwill 11000
    • Total : 98960
  • 56. Debtors a/c
    • To sales : 330020
    • By bank 328540
    • By closing balance 1480
  • 57. Fictitious person
    • Articificial persons like company, firm etc. are called fictitious persons. They have legal entity and can contract in their own name.
  • 58. SOLVE IT ….
    • A company purchased 3 years lease on 1st April, 2004 for Rs. 50,000. It is decided to provide for the replacement of the lease at the end of 3 years by setting- up a depreciation fund. It is expected that investment will fetch at 12%. Sinking fund Tables shows that Rs. 0.296349 invested each year will produce Re. 1 at the end of 3 years at 12% per annum. The investments are sold for rs. 28,500.
  • 59. SOLUTION…lease account
    • To bank 50000
    • (at the end of thrd year)
    • Dep fund ac 45645
    • P & L ac/ 4355
    • Total : 50000
  • 60. Dep. Fund account
    • To balance 14817.45
    • To investment 3412
    • To lease a/c 45645
    • By dep. A/c 14817.45
    • IInd Year
    • By balance 14817.45
    • By dep. Ac/ 14817.45
    • By interest 1778
    • III rd year
    • By balance : 31412.9
    • By interest 3769
    • By dep. Ac. 14817.45
  • 61. Investment account
    • To bank 14817.45
    • IInd year
    • To balance 14817
    • To bank 16595
    • IIIrd year :
    • To balance 31412
    • By balance 14817
    • By balance 16595
    • By bank 28000
    • By dep. Fund 3412
  • 62. Declaration of dividend out of reserves…
    • The rate of dividend will not exceed 10% or average rate of last 5 years.
    • First set off any previous loss – before dividend is declared
    • The balance of reserve after declaration of dividend should be at least 15% of the paid up share capital
    • The amount drawn from reserves should not be more than 1/10 of the (paid up capital + reserves).
    • (read section 205A of companies act).
  • 63. Due to inadequacy of profit during the year, the company proposes to declare dividend out of the general reserves. From the following particulars, find the amount that can be drawn applying the Companies (Declaration of dividend out of Reserves) Rules, 1975:
    • (a) 17,500 9% preference shares of Rs. 100 each fully paid
    • (b) 7,00,000 equity shares of Rs. 10 each fully paid
    • (c) General reserves 21 lakhs
    • (d) Capital reserves on revaluation of assets 3.5 lakhs
    • (e) Share premium 3.5 lakhs
    • (f) Profit and loss account-credit balance 63000
    • (g) Net profit for the year 357000
    • Average rate of dividend during the last five years: 15%.
  • 64. Solution …
    • Maximum dividend that can be paid is 10%
    • Dividend on equity : 7,00,000
    • Dividend on prefernece (9%) 157500
    • Total : 8,57,500
    • Total paid up capital + reserves 10% of
    • (7000000+2100000+1750000) 1085000
    • Total amount available: 420000+ 21 lakhs
  • 65. Solution…
    • 15% of equity + preference
    • = 1312500
    • (7000000+ 1750000)
    • Total amount payable :
    • 857500
    • Less profit 420000
    • =437500 to be drawn from reserves. (ans.)
  • 66. Goti purchases Ito Ltd. For Rs. 250000 and pays in 20000 shares of Rs. 10 + cash. Show the entries?
  • 67. Solution .. (entries in Goti ltd)
    • Business purchase A/c Dr. 250000
    • To Ito Ltd. 250000
  • 68.
    • Freehold Premises Dr. 100000
    • Plant and Machinery Dr. 80000
    • Stock 20000
    • Debtors 27500
    • Cash at Bank 75000
    • Goodwill A/c dr. 30000
    • To credtors 50000
    • To B.P. 30000 To Provision for bad debt : 2500
    • To Purchase consideration 250000
  • 69. For payment …
    • Ito Ltd 250000
        • To equity shares 200000
        • To cash 50000
    • (PAYMENT OF CONSIDERATION).
  • 70. VALUATION OF INTANGIBLES
      • Intangibles means non-physical benefits from which the organisation can expect to receive profits / benefits in the future.
      • This asset is intangible – therefore it has to be identified - and amortised periodically.
      • Examples inclue softwares, knowledge base, trademark, patents, etc.
      • There are two types : internally generated (for example goodwill) 2: externally generated intangible assets (for example goodwill is generally written only when we purchase it.
  • 71. Amortisation …
    • Intangible assets include cost of development, training, research and development and other costs. Its useful life is identified and then amortisation is done over that life.
    • Applying the principles of impairment of assets, impairment is provided on intangible assets.
  • 72. A company purchased 3 years lease on ist April, 2004 for Rs. 50,000. it is decided to provide for the replacement of the lease at the end of 3 years by setting- up a depreciation fund. It is expected that investment will fetch at 12%. Sinking fund tables shows that As. 0.296349 invested each year will produce Re. 1 at the end of 3 years at 12% per annum. The investments are sold for Rs. 28,500.
    • Taking approx. value….
    • 50000*.29 = 14500
  • 73. Solution..
    • Lease A/c Dr. 50000
    • To Bank 50000
    • ----
    • P & L a/c dr. 14500
    • To Dep. 14500
    • -----
    • Dep. A/c dr. 14500
    • To dep fund investment a/c 14500
    • ------
    • Dep. Fund Investment a/c dr. 14500
    • To bank 14500
  • 74. Solution… IInd year
    • P & L a/c dr. 14500
    • To Dep. 14500
    • -----
    • Dep. A/c dr. 14500
    • Interest on Dep. Fund Investment 1740
    • To dep fund investment a/c 16240
    • ------
    • Dep. Fund Investment a/c dr. 16240
    • To bank 16240
  • 75. Solution …IIIrd year
    • P & L a/c dr. 14500
    • To Dep. 14500
    • -----
    • Dep. A/c dr. 14500
    • Interest on Dep. Fund Investment 3480
    • To dep fund investment a/c 17980
    • ------
    • Bank a/c dr. 28500
    • To dep. Fund investment 28500
    • Dep fund ac. Dr. 1740
    • To dep fund investment ac. 2240
  • 76. Dep. Fund investment a/c
    • Ist year 14500
    • ----
    • IInd year
    • To balance 14500
    • To bank 16240
    • -===
    • Balance 30740
    • Balance cd. 14500
    • ------
    • Balance c .d. 30740
    • ----
    • III rd year
    • By bank : 28500
    • DeP. Fund a/c 2240
  • 77. Dep fund a/c
    • To balance 14500
    • ----
    • IInd year
    • To balance 30740
    • ---- IIIrd year
    • To dep fund investment
    • 2240
    • To lease a/c 45980
    • Total : 48220
    • By dep ac 14500
    • -----
    • IInd year
    • By balance cd 14500
    • By interest 1740
    • By dep. Ac. 14500
    • -- IIIrd year
    • By balance 30740
    • By intrst 3480
    • By dep. 14500
  • 78. Lease ac/
    • To bank 50000
    • ---
    • IInd year
    • To balance bd 50000
    • … .
    • IIIrd year
    • To balance bd 50000
    • By balance 50000
    • ---
    • IInd year
    • By balanc
    • ----IIIrd year
    • By dep. 45980
    • By P & L 4020
  • 79. About AFTERSCHO☺OL
    • PGPSE - World’s most comprehensive programme on social entrepreneurship – after class 12 th
    • Flexible – fast changing to meet the requirements
    • Admission open throughout the year
    • Complete support from beginning to the end – from idea generation to making the project viable.
  • 80. Branches of AFTERSCHO☺OL
    • PGPSE programme is open all over the world as free online programme.
    • Those who complete PSPSE have the freedom to start branches of AFTERSCHO☺OL
    • A few branches have already started - one such branch is at KOTA (Rajasthan).
  • 81. Workshop on social entrepreneurship
    • We conduct workshop on social entrepreneurship – all over India and out of India also - in school, college, club, association or any such place - just send us a call and we will come to conduct the workshop on social entrepreeurship.
    • These workshops are great moments of learning, sharing, and commitments.
  • 82. FREE ONLINE PROGRAMME
    • AFTERSCHO☺OL is absolutely free programme available online – any person can join it. The programme has four components :
    • 1. case studies – writing and analysing – using latest tools of management
    • 2. articles / reports writing & presentation of them in conferences / seminars
    • 3. Study material / books / ebooks / audio / audio visual material to support the study
    • 4. business plan preparation and presentations of those plans in conferences / seminars
  • 83. 100% placement / entrepreneurship
    • AFTERSCHO☺OL has the record of 100% placement / entrepreneurship till date
    • Be assured of a bright career – if you join AFTERSCHO☺OL
  • 84. Pursue professional courses along with PGPSE
    • AFTERSCHO☺OL permits you to pursue distance education based professional / vocational courses and gives you support for that also. Many students are doing CA / CS/ ICWA / CMA / FRM / CFP / CFA and other courses along with PGPSE.
    • Come and join AFTERSCHO☺OL