Andhra Pradesh Board Accountancy Syllabus for Class 12

ACCOUNTANCY

01. BILLS OF EXCHANGE :            12 Periods
Definition of the Bills of Exchange, Promissory Notes, Cheques and their advantages – Problem on Trade Bills

02. DEPRECIATION :                      10 Periods
Meaning and significance of Depreciation – Causes of depreciation – Principal methods of depreciation – Simple problems on depreciation (straight line and diminishing balancing methods only)

03. AVERAGE DUE DATE AND ACCOUNT CURRENT:        12 Periods
Meaning of Average Due Date – Advantages - Calculation of Average Due Date – Meaning of and need for Account Cur-rent, Problems on Account Current

04. CONSIGNMENT:                             17 Periods
Meaning and significance – Terminology used in Consignment Accounting – (Consignor, Consignee, Account sales, Proforma Invoice, commission and Delcredere Commission) – Problems on Consignment Accounts

05. RECTIFICATION OF ERRORS :           12 Periods
Errors disclosed and not disclosed by Trial Balance – Suspense Account

06. ACCOUNTS OF NON-TRADING CONCERNS :            17 Periods
Distinction between Capital and Revenue expenditure – Simple problems on Receipts and Payments Accounts – Income and Expenditure Account and Balance Sheet

07. PARTNERSHIP ACCOUNTS :                26 Periods
Problems on methods of Treatment of goodwill on Admission, Retirement – Problems on Admission and Retirement