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SYLLABUS For Accountancy

This syllabus outlines topics related to accounting including introduction to accounting, conceptual framework, basic accounting procedures involving journals, ledgers, and subsidiary books. It also covers final accounts, adjustments, accounting from incomplete records, depreciation accounting, financial statement analysis, cash budgets, partnership accounting concepts involving capital accounts and treatment of profits/losses, admission and retirement of partners, and company accounting topics such as share capital and types of shares.

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205 views4 pages

SYLLABUS For Accountancy

This syllabus outlines topics related to accounting including introduction to accounting, conceptual framework, basic accounting procedures involving journals, ledgers, and subsidiary books. It also covers final accounts, adjustments, accounting from incomplete records, depreciation accounting, financial statement analysis, cash budgets, partnership accounting concepts involving capital accounts and treatment of profits/losses, admission and retirement of partners, and company accounting topics such as share capital and types of shares.

Uploaded by

mrinmayi7
Copyright
© Attribution Non-Commercial (BY-NC)
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOC, PDF, TXT or read online on Scribd
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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.
iv v

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.

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