AP Board Intermediate 2nd Year Accountancy Syllabus 2024
Andhra Pradesh Intermediate 2nd Year Accountancy Syllabus 2024 published by bieap.apcfss.in. Here in this post we have given official published AP Board Intermediate 2nd Year Accountancy Syllabus 2024 PDF. In Pdf both medium Telugu and English are available.
Andhra Pradesh Board Class 12 Accountancy Syllabus 2024
Board |
Board of Intermediate Education (BIEAP) |
Class |
12 / 2nd Year / Inter |
Topic |
Syllabus |
Subject |
Accountancy |
- Accountancy Syllabus (Telugu Medium)
- Accountancy Syllabus (English Medium)
ACCOUNTANY – II
Chapter 1. Bills of Exchange
1.1 Meaning and Definition
1.2 Features of a Bill of Exchange
1.3 Parties to a Bill of Exchange
1.4 Advantages of a Bill of Exchange
1.5 Types of Bills of Exchange
1.5.1 Time and Demand Bills
1.5.2 Trade and Accommodation Bills
1.5.3 Inland and Foreign Bills
1.6 Difference between a Bill and a Promissory note
1.7 Difference between a Bill and a Cheque
1.8 Important Terminology
1.9 Accounting Treatment for Bills of Exchange
1.9.1 Methods of Dealing with a Bill of Exchange by Drawer
1.10 Honour of Bills of Exchange
1.11 Dishonour of Bills of Exchange
1.12 Renewal of a Bill
1.13 Retiring a Bill under Rebate
1.14 Insolvency of Drawee
Chapter 2. Depreciation
2.1 Meaning and Definition
2.2 Need for depreciation
2.3 Causes of Depreciation
2.4 Accounting Treatment, Purchase of Asset, Purchase of Asset, Use of
Asset, Sale of Asset
2.5 Methods of providing depreciation
2.6 Straight Line Method
2.7 Reducing Balance Method
2.7.1 Difference Between Straight Line Method and Reducing Balance
Method Summary
Chapter 3. Consignment
3.1 Introduction
3.2 Characteristics/Features of Consignment
3.3 Difference between consignment and sale
3.4 Important Documents
3.4.1 Proforma Invoic
3.4.2 Account Sales
3.5 Commission
3.5.1 Ordinary Commission
3.5.2 Del Credre Commission
3.5.3 Over-Riding Commission
3.6 Accounting Treatment in the Books of Consigner
3.6.1 Consignment Account
3.6.2 Consignment Personal Account
3.6.3 Goods sent on Consignment Account
3.7 Accounting Treatment in the books of Consignee
3.7.1 Proforma of consignors Account
3.8 Valuation of Unsold Stock
3.9 Loss of stock-Types
3.9.1 Normal Loss
Chapter 4. Not-For-Profit Organization
4.1 Introduction
4.2 Characteristics
4.3 Capital and Revenue Transactions
4.4 Distinction Between Profitable and Not-for-Profit Organizations
4.5 Formation of Not-For-Profit Organizations
4.6 Accounting Records to be maintained in Not-For-Profit Organizations
4.6.1 During the Accounting Period,
4.6.2 At the end of the Accounting Year
4.7 Preparation of Receipts and Payments Account
4.7.1 Distinction between Receipts and Payments, Account and Cash
Book, Features of Receipts and Payments Account, Steps in
Preparation of Receipts and Payments A/C
4.8 Preparation of Income and Expenditure Account, Features of Income
and Expenditure Account, Distinction between Receipts and Payments
Accounts and Income and Expenditure Account, Conversion of Receipts
and Payments Accounts and Income and Expenditure Account
4.9 Treatment of Important Items
4.10 Balance Sheet
Chapter5:Partnership Accounts
5.1 Introduction
5.2 Meaning and Definition
5.3 Features of Partnership Firm
5.4 Partnership Deed
5.4.1 Rules Applicable in the Absence of an Agreement
5.5 Distribution of Profit/Loss among partners
5.5.1 Profit and Loss Appropriation Account
5.6 Maintenance of Capital Accounts of Partners
5.7 Interest on Partner’s Loan
5.8 Interest on Capital
5.9 Interest on Drawings
Chapter 6. Admission of a Partner
6.1 Introduction
6.2 New Profit Sharing Ratio
6.2.1 Sacrificing Ratio
6.3 Revaluation of Assets and Liabilities
6.4 Adjustments of Reserves and Accumulated Profit or Losses
6.5 Goodwill
6.5.1 Methods of Valuation of Goodwill
6.5.2 Treatment of Goodwill
6.6 Adjustment of Partners Capital
Chapter 7. Retirement/Death of a Partner
7.1 Introduction
7.2 New Profit Sharing Ratio
7.2.1 Gaining Ratio
7.3 Revaluation of Assets and Liabilities
7.4 Adjustment of Accumulated Profits and Losses
7.5 Treatment of Goodwill
7.6 Adjustment of Capitals
7.7 Disposal of Amount Due to Retiring Partner
7.8 Share of Profits/Losses up to date of deceased Partner
Chapter 8. Company Accounts
8.1 Introduction
8.2 Categories of Share Capital
8.2.1 Categories of Share Capital
8.2.2 Types of shares
8.3 Issues of Shares
8.3.1 Shares issued at Par or Face value
8.3.2 Shares Issued at Premium(Section 52)
8.3.3 Shares Issued at Discount(Section 53)
Chapter9:Computerised Accounting System
9.1 Introduction
9.2 Computers in Accounting
9.3 Process of Computerised Accounting
9.4 Driving Forces for Computerised Accounting
9.5 Comparison of Manual and Computerized System
9.6 Advantages of Computerised Accounting System
9.7 Limitations of Computerised Accounting System
9.8 Sourcing of Accounting Software
9.9 Accounting Packages
Chapter 10. Accounts from Incomplete Records
(single Entry System)
10.1 Introduction
10.2 Meaning and Definition
10.3 Features of Accounts from Incomplete Records
10.4 Limitations of Accounts from Incomplete Records
10.5 Differences Between Single Entry System and Double Entry System
10.6 Preparing Statement of Affairs
10.7 Difference of Profit of Loss of Business
10.8 Ascertainment of Profit or Loss of Business
10.9 Application of Single Entry System to Partnership Firms
Summary
Model Questions
Exercises
Also See-
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