The document provides information about the AFTERSCHOOL PGPSE program, which is the world's most comprehensive program in social entrepreneurship and spiritual entrepreneurship. It is a free, flexible program that teaches practical skills for social entrepreneurship through case studies, workshops, and experiential learning opportunities. The program aims to develop social entrepreneurs and change makers who can help build a better society.

1. ADVANCED ACCOUNTANCY
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. ADVANCED ACCOUNTANCY
Dr. T.K. Jain.
AFTERSCHO☺OL
Centre for social entrepreneurship
Bikaner M: 9414430763
tkjainbkn@yahoo.co.in
www.afterschool.tk, www.afterschoool.tk
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

3. SOLVE THE FOLLOWING
In a Joint Venture A contributes As. 50,000
and B contributes Rs. 1,00,000. Goods
are purchased for As. 1,12,000. Expenses
amount to As. 7,500. Sales amount to Rs.
1,30,500 the remaining goods were taken
up by B at an agreed price of As. 5,000. A
and B share profit and losses in the ratio
of 1:2 respectively. Accounts are duly
settled.
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

4. SOLUTION JOINT VENTURE
ACCOUNT
BANK - 112000 BY BANK 130000
EXPENSE (SALES)
S
EXPENSE 7500 BY B 5000
S
PROFIT A 5333
PROFIT B 10667
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

5. SOLUTION JOINT VENTURE
BANK ACCOUNT
TO J.V. 112000 BY A 50000
TO J.V. 7500 BY B 100000
TO A 55333 BY J.V. 130500
(SALES)
TO B 15667
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

6. COVENTURER ACCOUNTS
A DEBTI BDEBIT A B TOTAL
CREDIT CREDIT
5000 50000 100000
55333 15667 5333 10667
(BANK) (BANK)
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

7. QUESTION ON INSURANCE. . .
• On a sale of As. 50, 00,000, a company
earned a net profit of Rs. 2,00,000 after
charging fixed expenses totaling As.
9,00,000. In the next year, there was a fire
due to which there was no production or sale
for a period of 3 months whereas in the
corresponding period of the previous year
there was a sale of Rs. 15, 00,000. If there
was a consequential loss policy, what is the
amount of the claim that could be lodged
under this policy?
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

8. SOLUTION . . .
• G.P. RATIO = (N.P. + STANDING
CHARGES)/ SALES *100
• (200000+900000)/500000*100 = 22%
• 22% OF 15 LAKHS = 3.30 LAKHS
• 15 LAKHS WAS THE TURNOVER IN
THIS PERIOD LAST YEAR AND WE
WILL TAKE THE SAME INTO
CONSIDERATION.
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

9. ERROR REMOVAL
• A merchant, while balancing his books of account, finds that’the
trial balance shows As. 3,765 excess credit. Being required to
prepare the final accounts, he places the difference to a newly
opened suspense account, which he carries forward. In the next
accounting year, he locates the following errors:
• (I) A sale for As. 4,000 has been passed through the purchases
book. The customer’s account has, however, been correctly
debited.
• (ii) A sum of Rs. 896 paid to Dwarka Prasad has been credited to
Durga Prasad as Rs. 869.
• (iii) Salary Rs. 1,500 paid to a peon has been debited to the peon’s
personal account.
• (iv) Schedule of debtors has been totalled As. 66,560 instead of
Rs. 76,560. A provision for bad debts @ 5% of the debtors has
been created.
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

10. SOLUTION
• SUSPENSE A/C DEBIT
• TO P& L APPROPRIATION 8000
• DURGA PARASAD DR. 869
• SUSPENSE DR. 27
• TO DWARIKA PRASAD 896
• P& L APPROPRIATION DR.
• TO PERSONAL ACCOUNT OF PEON 1500
• DEBTORS ACCCOUNT DR.9500
• P & L ACCOUNT 500
• TO SUSPENSE ACCOUNT 10000
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

11. ABOUT AFTERSCHO☺OL
Afterschoool conducts three year integrated PGPSE
(after class 12th 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.
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

12. 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
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

13. 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.
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

14. 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
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

15. 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
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16. 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
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17. 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
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

18. 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)
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

19. 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
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20. 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.
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

21. 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.
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS

22. 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
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23. www.afterschoool.tk
social entrepreneurship for better
society
www.afterschoool.tk AFTERSCHO☺OL's MATERIAL FOR PGPSE PARTICIPANTS