Syllabus

Accountancy (80 Marks)

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

REASONING (20 MARKS)

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