Syllabus

Accountancy 100 Marks
UNIT ACCOUNTS
1 Basis of Accounting
Cash basis and Accrual Basis
2 Recording of Transaction
Rules of Accounting
Capital & Revenue Expenditure
Journal, Cash Book & Other Subsidiary Books.
3 Preparation of Ledger, Trial Balance
4 Bank Reconciliation Statements.
5 Depreciation
Straight line method, written down value method and Accounting thereof.
6 Rectification of Errors
7 Financial Statements of Sole proprietorship with AdjustmentEntries.
8 Partnership Accounts.
Nature of Partnership, Capital Accounts, P & L Appropriation.
Change in profit sharing Ratio, Goodwill, Admission,retirement and Death of Partners.
9 Company Accounts.
Issue, Forfeiture and Reissue of Shares.
Issue and Redemption of Debentures.

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