1. The document discusses the Afterschoool program which provides a comprehensive 3-year course in social entrepreneurship either fully online or through a blended model with both online and in-person components. 2. The program aims to develop social entrepreneurs and change-makers through case studies, workshops, mentorship and practical experience in social projects. 3. It emphasizes flexible specializations, an adaptive curriculum, and scholarships to make the program accessible to people from all economic backgrounds.

1. ACCOUNTING & BOOKKEEPING 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

2. ACCOUNTING & BOOKKEEPING FOR BUSINESS Dr. T.K. Jain. AFTERSCHO☺OL Centre for social entrepreneurship Bikaner M: 9414430763 [email_address] www.afterschool.tk , www.afterschoool.tk

3. Goods send on consignment at cost plus 33.33%. The % loading on the basis of invoice price will be? Let us assume the cost is 300. Profit will be 100. thus invoice price will be 400. on 400 the loading is for 100. Thus 100/400*100 = 25% loading on invoice price. Answer.

4. X Ltd. forfeited 100 shares each for non-payment of the final call of Rs. 2 and these shares were reissued Rs. 9 per share.What was the balance in capital reserve and share forfeiture account? 800 will be transferred to share forefeiture account. Out of this 700 will be transferred to capital reserve account answer.

5. Z Ltd. forfeited 150 shares of Rs. 10, issued at a premium of Rs. 2, for non payment of the final call of Rs. 3. Of these 100 shares were re-issued © Rs. 11 per share. How much is transferred to capital reserve?

6. Solution.. We had got 7 Rupees per share on 150 shares. Thus share forefeiture account will be created with Rs. 1050. When 100 shares have been issued, then the share forefeiture account balance will be reduced by 7*100 = 700 rupees. Answer.

7. E Ltd. had allotted 10,000 shares to applicants for 14,000 shares on a pro rata basis. The amount payable was Rs. 2 on application, Rs. 5 on allotment (including premium of Rs. 2 each), Rs. 3 on first call and Rs. 2 on final call. Dhaval failed to pay the first call and final call on his 300 shares. All the shares were forfeited and out of these 200 shares were reissued @ Rs. 9 per share. What is the amount credited to capital reserve?

8. Solution… We have 300 * 5 = 1500 available in share forefeiture account. Actually Dhaval had applied for 420 shares, for which 300 were alloted. Thus we have 120*2 = 240 available with us. (1500+240 = 1740 is the balance in Forefeiture) We have already issued 200 shares. We got 9*200 on these. We will adjust 1*200 from forefeiture account. Thus 4*200 = 800 +240 = 1040 will be transferred to capital reserve account. Forfeiture balance will be 100*5 = 500 Ans

9. ABOUT AFTERSCHO☺OL Afterschoool conducts three year integrated PGPSE (after class 12 th along with IAS / CA / CS ) and 18 month PGPSE (Post Graduate Programme in Social Entrepreneurship) along with preparation for CS / CFP / CFA /CMA / FRM . This course is also available online also. It also conducts workshops on social entrepreneurship in schools and colleges all over India – start social entrepreneurship club in your institution today with the help from afterschoool and help us in developing society.

10. Why such a programme? To promote people to take up entrepreneurship and help develop the society To enable people to take up franchising and other such options to start a business / social development project To enable people to take up social development as their mission To enable people to promote spirituality and positive thinking in the world

11. Who are our supporters? Afterschoolians, our past beneficiaries, entrepreneurs and social entrepreneurs are supporting us. You can also support us – not necessarily by money – but by being promotor of our concept and our ideas.

12. About AFTERSCHO☺OL PGPSE – the best programme for developing great entrepreneurs Most flexible, adaptive but rigorous programme Available in distance learning mode Case study focused- latest cases Industry oriented practical curriculum Designed to make you entrepreneurs – not just an employee Option to take up part time job – so earn while you learn The only absolutely free course on internet

13. Workshops from AFTERSCHO☺OL IIF, Delhi CIPS, Jaipur ICSI Hyderabad Branch Gyan Vihar, Jaipur Apex Institute of Management, Jaipur Aravali Institute of Management, Jodhpur Xavier Institute of Management, Bhubaneshwar Pacific Institute, Udaipur Engineering College, Hyderabad

14. Flexible Specialisations: Spiritualising business and society Rural development and transformation HRD and Education, Social Development NGO and voluntary work Investment analysis,microfinance and inclusion Retail sector, BPO, KPO Accounting & Information system (with CA / CS /CMA) Hospital management and Health care Hospitality sector and culture and heritage Other sectors of high growth, high technology and social relevance

15. Salient features: The only programme of its kind (in the whole world) No publicity and low profile course For those who want to achieve success in life – not just a degree Flexible – you may stay for a month and continue the rest of the education by distance mode. / you may attend weekend classes Scholarships for those from poor economic background Latest and constantly changing curriculum – keeping pace with the time Placement for those who are interested Admissions open throughout the year Latest and most advanced technologies, books and study material

16. Components Pedagogy curriculum and approach based on IIM Ahmedabad and ISB Hyderabad (the founder is alumnus from IIMA & ISB Hyderabad) Meditation, spiritualisation, and self development Essential softwares for business Business plan, Research projects Participation in conferences / seminars Workshops on leadership, team building etc. Written submissions of research projects/articles / papers Interview of entrepreneurs, writing biographies of entrepreneurs Editing of journals / newsletters Consultancy / research projects Assignments, communication skill workshops Participation in conferences and seminars Group discussions, mock interviews, self development diaryng Mind Power Training & writing workshop (by Dr. T.K.Jain)

17. Pedagogy Case analysis, Articles from Harvard Business Review Quiz, seminars, workshops, games, Visits to entrepreneurs and industrial visits Presentations, Latest audio-visuals Group discussions and group projects Periodic self assessment Mentoring and counselling Study exchange programme (with institutions out of India) Rural development / Social welfare projects

18. Branches AFTERSCHO☺OL will shortly open its branches in important cities in India including Delhi, Kota, Mumbai, Gurgaon and other important cities. Afterschooolians will be responsible for managing and developing these branches – and for promoting social entrepreneurs.

19. Case Studies We want to write case studies on social entrepreneurs, first generation entrepreneurs, ethical entrepreneurs. Please help us in this process. Help us to be in touch with entrepreneurs, so that we may develop entrepreneurs.

20. Basic values at AFTERSCHO☺OL Share to learn more Interact to develop yourself Fear is your worst enemy Make mistakes to learn Study & discuss in a group Criticism is the healthy route to mutual support and help Ask fundamental questions : why, when, how & where? Embrace change – and compete with yourself only

21. www.afterschoool.tk social entrepreneurship for better society