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SYLLABUS

1. Introduction to Accounting [ 14 Periods ]


Need and Importance – Book-keeping – Accounting –
Accountancy, Accounting and Book-keeping – Users of
accounting information – Branches of accounting – Basic
accounting terms.

2. Conceptual Frame work of Accounting [ 7 Periods ]


Basic assumptions – Basic concepts – Modifying principles –
Accounting Standards.

3. Basic Accounting Procedures I


– Double Entry System of Book-Keeping [ 7 Periods ]
Double entry system – Account – Golden rules of accounting.

4. Basic Accounting Procedures II


– Journal [ 21 Periods ]
Source documents – Accounting equation – Rules for debiting
and crediting – Books of original entry – Journal – Illustrations.

5. Basic Accounting Procedures III


– Ledger [ 21 Periods ]
Meaning – Utility – Format – Posting – Balancing an account –
Distinction between journal and ledger.

6. Subsidiary Books I
– Special Purpose Books [ 21 Periods ]
Need – Purchase book – Sales book – Returns books – Bills of
exchange – Bills book – Journal proper.

7. Subsidiary Books II
– Cash Book [ 21 Periods ]
Features – Advantages – Kinds of cash books.

8. Subsidiary Books III


– Petty Cash Book [ 7 Periods ]
Meaning – Imprest system – Analytical petty cash book – Format
– Balancing of petty cash book – Posting of petty cash book
entries – Advantages.

9. Bank Reconciliation Statement [ 21 Periods ]


Pass book – Difference between cash book and pass book –
Bank reconciliation statement – Causes of disagreement between
balance shown by cash book and the balance shown by pass
book – Procedure for preparing bank reconciliation statement –
Format.

10. Trial Balance and Rectification of Errors [ 21 Periods ]


Definition – Objectives – Advantages – Methods – Format –
Sundry debtors and creditors – Limitations – Errors in accounting
– Steps to locate the errors – Suspense account – Rectification of
errors.

11. Capital and Revenue Transactions [ 7 Periods ]


Capital transactions – Revenue transactions – Deferred revenue
transactions – Revenue expenditure, Capital expenditure and
Deferred revenue expenditure – Distinction – Capital profit and
revenue profit – Capital loss and revenue loss.

12. Final Accounts [ 22 Periods ]


Parts of Final Accounts – Trading account – Profit and loss account
– Balance sheet – Preparation of Final Accounts.
SYLLABUS – 12th STD
VOLUME I
1. Final Accounts - Adjustments [ 24 Periods ]
Adjustments - Closing Stock - Outstanding Expenses - Prepaid
Expenses - Accrued Incomes - Incomes received in Advance -
Interest on Capital - Interest on Drawings - Interest on Loan -
Interest on Investments - Depreciation - Bad Debts - Provision
for Bad & Doubtful Debts - Provision for Discount on Debtors -
Provision for Discount on Creditors - Preparation of Final
Accounts.

2. Accounts from Incomplete Records (Single Entry)


[ 21 Periods ]
Features of Single Entry - Limitations of Single Entry - Difference
between Double Entry System and Single Entry - Distinction
between Statement of Affairs and Balance Sheet - Methods of
ascertaining Profit or Loss - Statement of Affairs Method -
Procedure - Conversion Method - Procedure for converting Single
Entry into Double Entry System - Calculation of missing figures -
Ascertainment of Total Purchases - Ascertainment of Total Sales
- Ascertainment of Balances of Sundry debtors and Sundry
Creditors.

3. Depreciation Accounting [ 14 Periods ]


Definition - Need for Providing Depreciation - Causes of
Depreciation - Terms used for Depreciation - Methods of
calculating Depreciation - Straight Line Method - Written Down
Value Method - Annuity Method - Depreciation Fund Method -
Insurance Policy Method - Revaluation Method - Recording
Depreciation - Calculation of Profit or Loss on Sale of Asset.
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4. Financial Statement Analysis - Ratio Analysis


[ 28 Periods ]
Significance of Financial Statement Analysis - Limitation of
Financial Statement Analysis - Ratio Analysis - Definition -
Objectives - Classification of Ratios - Liquidity Ratios - Current
Ratio, Liquid Ratio and Absolute Liquid Ratio - Solvency Ratios
- Debt-Equity Ratio and Proprietory Ratio - Profitability Ratios -
Gross Profit Ratio, Net Profit Ratio, Operating Profit Ratio and
Operating Ratio - Activity Ratios - Capital Turnover Ratio, Fixed
Asset Turnover Ratio, Stock Turnover Ratio, Debtors Turnover
Ratio and Creditors Turnover Ratio.
5. Cash Budget [ 7 Periods ]
Budget - Definition - Characteristics - Cash Budget - Advantages
- Preparation of Cash Budget - Receipts and Payments Method.

VOLUME II
6. Partnership - Basic Concepts [ 14 Periods ]
Definition - Features - Accounting rules applicable in the absence
of Partnership Deed - Partners Capital Account - Fluctuating
Capital Method - Fixed Capital Method - Difference between
Fixed & Fluctuating Capital Account - Distribution of Profit -
Interest on Capital - Interest on Drawings - Salary, Commission
to Partner - Preparation of Profit and Loss Appropriation Account
- Goodwill - Method of valuing Goodwill - Average Period
Method - Super Profit Method.

7. Partnership - Admission [ 28 Periods ]


Introduction - Adjustments - New Profit Sharing Ratio - Sacrificing
Ratio - Calculation of New Profit Sharing Ratio and SacrificingRatio - Revaluation of Assets
and Liabilities - Undistributed Profit
or Loss - Accumulated Reserve - Treatment of Goodwill -
Revaluation Method - Capital of New Partner - Preparation of
Revaluation Account, Capital Accounts and Balance Sheet after
admission of Partner.

8. Partnership - Retirement of a Partner [ 19 Periods ]


Introduction - Adjustments - New Profit Sharing Ratio - Gaining
Ratio - Calculation of New Profit Sharing Ratio and Gaining Ratio
- Revaluation of Assets and Liabilities - Undistributed Profit or
Loss - Accumulated Reserve - Treatment of Goodwill - Payment
to the Retiring Partner - Preparation of Revaluation Account,
Capital Accounts, Bank Account and Balance Sheet of the
Reconstituted Partnership Firm.

9. Company Accounts [ 35 Periods ]


Introduction - Characteristics - Types of Share Capital - Kinds of
Shares - Issue of Shares - For consideration - For cash - Issue of
Shares at Par - Issue of Shares at Premium - Issue of Shares at
Discount - Calls in Advance - Calls in Arrears - Forfeiture of
Shares - Reissue of Forfeited Shares - Capital Reserve.