Andhra Pradesh Board Commerce Syllabus for Class 12

BOARD OF INTERMEDIATE EDUCATION – A.P COMMERCE II YEAR SYLLABUS

PART – A

Unit – 1 International Trade

International Trade: Types, procedures and formalities Export Processing Zones and Special
Economic Zones.

Unit – 2 Marketing Systems, Advertising and Consumerism

Marketing – Meaning Significance, Functions – Marketing Vs Selling – Channels of distribution:
Wholesalers and Retailers, Telemarketing
Adverting – Meaning Need – Types of advertising media and their Advantage and
Disadvantages – Positive and Negative effects of Advertising
Consumerism – Concept, Consumer movement in India – Consumer Protection – Consumer
Forums.

Unit – 3 Business Services

Business Services – Meaning, Types: Banking, Insurance, Transportation and Warehousing
Banking – Types of Banks, Commercial Banks, E-Banking Insurance – Principles, Types – Life, Fire and Marine Transport – Types, Merits and Demerits Warehousing – Significance and types

Unit – 4 Stock Exchanges

Stock Exchanges – Meaning, significance and functions – Listing of securities – Trading
Mechanism – Stock Exchange Operators like Bulls, Bears, Stages, Jobbers and Brokers.

Unit – 5 Computer awareness

Computers – Introduction, Evolution, Role, Advantages and Disadvantages
Applications of Computers in Business

BOARD OF INTERMEDIATE EDUCATION – A.P ACCOUNTANCY II YEAR SYLLABUS

PART – B

Unit – 1 Bills of Exchange and Depreciation

Bills of Exchange – Meaning, Types (Excluding Accommodation Bills)
Depreciation – Meaning, Causes and Importance: Methods – Fixed Installment and Reducing
Balance Methods

Unit – 2 Consignment

Consignment – Meaning, Importance, Difference Terms
Problems on Calculation of Consignment Stock Value, Normal Loss including Proforma Invoice
Method.

Unit – 3 Accounts of Non – Trading Concerns

Non – Trading Concerns – Meaning – Capital Vs Revenue Expenditure – Preparation of Receipts
and Payments Account, Income and Expenditure Account and Balance Sheet.

Unit – 4 Accounts from Incomplete Records

Incomplete Records – Meaning, uses and limitations – Ascertainment of profit/loss by statement
of Affairs method

Unit – 5 Partnership Accounts

Partners Capital Accounts – Fixed and Fluctuating Capitals – Admission and Retirement of a
partner