1 ACCOUNTANCY (CLASSES XI-XII) Rationale 136 The course in Accountancy is introduced at + 2 stage of Senior education, as mal commerce education is provided after first ten years of schooling. With the fast changing economic scenario business environment in a state of continuous flux, elementary business education along with accountancy as the language of business as a source of financial inmation has carved out a place itself at the Senior stage. Its syllabus content should give students a firm foundation in basic accounting principles methodology also acquaint them with the changes taking place in the presentation analysis of accounting inmation, keeping in view the development of accounting stards use of computers. Against this background, the course puts emphasis on developing basic understing about the nature purpose of the accounting inmation its use in the conduct of business operations. This would help to develop among students logical reasoning, careful analysis considered judgement. Accounting as an inmation system aids in providing financial inmation. The emphasis at Class XI is placed on basic concepts the process of accounting leading to the preparation of accounts a sole proprietorship firm. Computerised accounting is becoming more more popular with increased awareness about use of computers in business. Keeping this in view, the students are exposed compulsorily to the basic knowledge about computers its use in accounting in the same year. In Class XII, Accounting Not--Profit Organisations Partnership Firms are to be taught as a compulsory part. Students will also be given an opportunity to underst further about Computerised Accounting System, as an optional course to Company Accounts Analysis of Financial Statements. Objectives To familiarise the students with accounting as an inmation system; To acquaint the students with basic concepts of accounting accounting stards; To develop the skills of using accounting equation in processing business transactions; To develop an understing about recording of business transactions preparation of financial statements; To enable the students with accounting reconstitution of partnership firms; To enable the students to underst analyse the financial statements; To familiarise students with the fundamentals of computerised system of accounting. Course Structure Accountancy syllabus has been divided into four-semester course at the higher secondary stage. Each semester would be about six months duration.
2 CLASS XI Semester I: Financial Accounting-I Semester-II: Financial Accounting-II CLASS XII Semester III: Accounting Not--Profit Organisations Partnership Firms Semester IV: Company Accounts Financial Statement Analysis CLASS XI Semester I: Financial Accounting - I (Total Periods 104) Unit I: Introduction to Accounting (Periods 12) Accounting Meaning, Objectives, Accounting as source of inmation, Internal External users of accounting inmation their needs. Qualitative Characteristics of Accounting Inmation Reliability, Relevance, Understability Comparability. Basic Accounting Terms Asset, Liability, Capital, Expense, Income, Expenditure, Revenue, Debtors, Creditors, Goods, Cost, Gain, Stock, Purchase, Sales, Loss, Profit, Voucher, Discount, Transaction, Drawings. Unit II: Theory Base of Accounting (Periods 12) Accounting Principles Meaning Nature. Accounting Concepts: Entity, Money Measurement, Going Concern, Accounting Period, Cost Concept, Dual Aspect, Revenue Recognition (Realisation), Matching, Accrual, Full Disclosure, Consistency, Conservatism, Materiality. Accounting Stards Concept List of Indian Accounting Stards. Accounting Mechanism Single Entry Double Entry. Bases of Accounting Cash Basis, Accrual Basis. 137 Unit III: Recording of Business Transactions (Periods 20) Voucher Transactions: Origin of Transactions Source documents Vouchers, Preparation of vouchers; Accounting equation approach Meaning Analysis of transactions using accounting equation; Rules of debit credit. Recording of Transactions: Books of original entry Journal, Special purpose books: (i) Cash book Simple, Cashbook with bank column Petty cashbook, (ii) Purchases book, Sales book, Purchases returns book, Sale returns book; Ledger: Meaning, Utility, Format; Posting from journal subsidiary books; Balancing of accounts. Bank Reconciliation Statement: Meaning, Need Preparation, Correct cash balance.
3 Unit IV: Trial Balance Rectification of Errors (Periods 20) Trial Balance: Meaning, Objectives Preparation. Errors: Types of Errors; Errors affecting trial balance; Errors not affecting trial balance. Detection Rectification of Errors (one sided two sided); uses of suspense account. Unit V: Depreciation, Provisions Reserves (Periods 20) Depreciation: Meaning Need charging depreciation, Factors affecting depreciation, Methods of depreciation Straight line method, Written down value method (excluding change in method), Method of recording depreciation charging to asset account, creating provision depreciation/ accumulated depreciation account; Treatment of disposal of an asset. Provisions Reserves: Meaning, Importance, Difference between provisions reserves, Types of reserves: Revenue reserve, Capital reserve, General reserve, Specific reserve Secret reserve. Unit VI: Accounting Bills of Exchange Transactions (Periods 20) 138 Bills of exchange Promissory note: Definition, Features, Parties, Specimen Distinction. Important Terms: Term of Bill, Concept of Accommodation Bill, Days of grace, Date of maturity, Bill after date, Negotiation, Endorsement, Discounting of bill, Dishonour, Retirement Renewal of a bill. Accounting treatment of bill transactions. Semester II: Financial Accounting - II (Total Periods 104) Unit VII: Financial Statements (Periods 38) Financial Statements: Meaning Users. Distinction between capital expenditure revenue expenditure. Trading Profit Loss Account: Gross profit, Operating profit, Net profit. Balance Sheet: Need, Grouping, Marshalling of assets liabilities, Vertical presentation of financial statement. Adjustments in preparation of financial statements with respect to Closing stock, Outsting expenses, Prepaid expenses, Accrued income, Income received in advance, Depreciation, Bad debts, Provision doubtful debts, Provision discount on debtors, Managers commission. Preparation of trading profit loss account balance sheet of sole proprietorship. Unit VIII: Accounts from Incomplete Records (Periods 30) Incomplete Records: Meaning, Uses Limitations. Ascertainment of profit/loss by Statement of Affairs method. Preparation of trading profit loss account balance sheet. Ascertaining missing figures in Total debtors account, Total creditors account, Bill receivables, Bills payables Cash book Opening statement of affairs.
4 Unit IX: Computers in Accounting (Periods 18) Introduction to Computer Accounting Inmation System (AIS). Applications of computers in accounting: Automation of accounting process, designing accounting reports, MIS reporting, data exchange with other inmation systems. Comparison of accounting processes in manual computerised accounting, highlighting advantages limitations of automation. Sourcing of accounting system: Readymade customised tailor-made accounting system. Advantages disadvantages of each option. Unit X: Accounting Database System (Periods 18) Accounting Database Management System. Concept of Entity Relationship: Entities relationships in an Accounting System: Designing Creating Simple Tables, Forms, Queries Reports in the context of accounting system. CLASS XII Semester III: Accounting Not--Profit Organisations Partnership Firms (Total Periods 104) Unit I: Accounting Not--Profit Organisation (Periods 24) Not--profit organisation: Meaning Examples. Receipts Payments: Meaning Concept of fund based non-fund based accounting. Preparation of Income Expenditure account Balance sheet from receipt payment account with additional inmation. 139 Unit II: Accounting Partnership (Periods 16) Nature of Partnership Firm: Partnership deed (meaning, importance). Final Accounts of Partnership: Fixed v/s Fluctuating capital, Division of profit among partners, Profit Loss Appropriation account. Unit III: Reconstitution of Partnership (Periods 40) Changes in profit sharing ratio among the existing partners Sacrificing ratio Gaining ratio. Accounting Revaluation of Assets Liabilities Distribution of reserves accumulated profits. Goodwill: Nature, Factors affecting Methods of valuation: Average profit, Super profit, Multiplier Capitalisation methods. Admission of a Partner: Effect of admission of partner, Change in profit sharing ratio, Accounting treatment goodwill, Revaluation of assets liabilities, Reserves (accumulated profits) Adjustment of capitals.
5 Retirement/Death of a Partner: Change in profit sharing ratio, Accounting treatment of goodwill, Revaluation of assets liabilities, Adjustment of accumulated profits (Reserves). Unit IV: Dissolution of Partnership Firm (Periods 24) Meaning, Settlement of accounts: Preparation of realisation account related accounts (excluding piecemeal distribution, sale to a company insolvency of a Spartner) Semester IV: Company Accounts Financial Statement Analysis (Total Periods 104) Unit V: Accounting Share Debenture Capital (Periods 42) 140 Share Capital: Meaning, Nature Types. Accounting Share Capital: Issue Allotment of Equity Preference Shares; Over subscription Under subscription; Issue at par, premium at discount; Calls in advance, Calls in arrears, Issue of shares consideration other than cash. Forfeiture of Shares: Accounting treatment, Re-issue of feited shares. Presentation of shares Debentures Capital in company s balance sheet. Issue of Debenture At par, premium discount; Issue of debentures consideration other than cash. Redemption of debenture. Out of proceeds of fresh issue, accumulated profits sinking fund. Unit VI: Analysis of Financial Statements (Periods 42) Financial Statements of a Company: Preparation of simple financial statements of a company in the prescribed m with major headings only. Financial Analysis: Meaning, Significance Purpose, Limitations. Tools Financial Analysis: Comparative statements, Common size statements. Accounting Ratios: Meaning Objectives, Types of ratios: Liquidity Ratios: Current ratio, Liquidity ratio. Solvency Ratio: Debt to equity, Total assets to debt, Proprietary ratio. Activity Ratio: Inventory turnover, Debtors turnover, Payables turnover, Working capital turnover, Fixed assets turnover, Current assets turnover. Profitability Ratio: Gross profit, Operating ratio, Net profit ratio, Return on Investment, Earning per Share, Dividend per Share, Profit Earning ratio.
6 Unit VII: Statement of Changes in Financial Position (Periods 20) Cash Flow Statement: Meaning Objectives, Preparation, Adjustments related to depreciation, dividend tax, sale purchase of non-current assets (as per revised stard issued by ICAI). OR Semester IV: Computerised Accounting System (Total Periods 104) Unit I: Overview of Computerised Accounting System (Periods 10) Concept Types of Computerised Accounting System (CAS). Features of a Computerised Accounting System. Structure of a Computerised Accounting System. Unit II: Using Computerised Accounting System (Periods 30) Steps in installation of CAS, Preparation of chart of accounts, Codification Hierarchy of account heads. Data entry, Data validation Data verification. Adjusting entries, Preparation of financial statements, Closing entries Opening entries. Security of CAS Security features generally available in CAS (Students are expected to underst practise the entire accounting process using an accounting package.) Unit III: Accounting Using Database Management System (DBMS) (Periods 34) Concepts of DBMS. Objects in DBMS: Tables, Queries, Forms, Reports. Creating data tables accounting. Using queries, ms reports generating accounting inmation. Applications of DBMS in generating accounting inmation such as shareholders records, sales reports, customers profile, suppliers profile payroll, employees profile, petty cash register. 141 Unit IV: Accounting Applications of Electronic Spreadsheet (Periods 30) Concept of an Electronic Spreadsheet (ES). Features offered by Electronic Spreadsheet. Applications of Electronic Spreadsheet in generating accounting inmation, preparing depreciation schedule, loan repayment schedule, payroll accounting other such applications.
CLASS XI Paper 3 Hours 0 Marks PERIODS MARKS PART A : FINANCIAL ACCOUNTING I Unit 1 : Introduction to Accounting Unit 2 : Theory Base of Accounting Unit 3 : Generation of Vouchers and Recording of Transactions
TRIPURA BOARD OF SECONDARY EDUCATION SYLLABUS (effective from 2014) SUBJECT : ACCOUNTANCY (Class XI) Total Page- 05 ACCOUNTANCY COURSE STRUCTURE CLASS XI (Theory) One Paper Time : 3 Hours Marks : 90 +10=100
SYLLABUS ACCOUNTANCY 1. RATIONALE Accountancy is an important language of business. Its knowledge has become indispensable for recording and analysing business transactions, interpreting the business results
PRINCIPLES OF ACCOUNTS OBJECTIVE The objective of the examination is to test candidates understanding of the basic principles and methods of accounting and their application to practical situations. THE
Detailed competency map: Knowledge requirements (AAT examination) Fields of competency The items listed are shown with an indicator of the minimum acceptable level of competency, based on a three-point
CONTENTS CHAPTER - 1 : FINANCIAL ACCOUNTING : AN OVERVIEW Introduction ; Evolution of accounting; Meaning of book keeping; Definition of book keeping; Characteristics of book keeping; Process of book keeping;
Financial Accounting (Sole Proprietorship) This course covers the topics shown below. Students navigate learning paths based on their level of readiness. Institutional users may customize the scope and
Tripura Board of Secondary Education Syllabus (Effective from 2015) Subject -Accountancy (Class XII) Alternatives are given as follows:- a) PartA-60 marks b) Part B-20 marks c) Part C-10 marks SYLLABUS
SEC SYLLABUS (2017) ACCOUNTING SEC 01 SYLLABUS 1 Accounting SEC 01 Syllabus (not available in September) Paper 1 (2hrs) + Paper II (2 hrs) The aims of the syllabus are to enable students: 1. To understand
SAMPLE QUESTION PAPER IN ACCOUNTANCY Time: Three Hours Maximum Marks: 100 Note: The question paper is divided into two sections A and B. Attempt all questions of Section A and any one question of Section
SEC SYLLABUS (2015) ACCOUNTING SEC 01 SYLLABUS 1 Accounting SEC 01 Syllabus (not available in September) Paper 1 (2hrs) + Paper II (2 hrs) The aims of the syllabus are to enable students: 1. To understand
BLOOM PUBLIC SCHOOL Vasant Kunj, New Delhi FIRST SEMESTER (2016 2017) SAMPLE PAPER Accountancy XII TIME: 3 Hrs. M.M:- 80 General Instructions :- This paper contains two parts, A and B. Both parts are compulsory.
SYLLABUS CHART LEVEL 1 BUSINESS ACCOUNTING -PAPER 1 Financial Accounting Paper 10 Business Accounting Paper 1 OVERALL AIM To provide the learner with knowledge and skills of basic accounting concepts and
CENTURY 21 ACCOUNTING, 8e General Journal Chapter Objectives Chapter 1 Starting A Proprietorship: Changes that Affect the Accounting Equation After studying Chapter 1, you will be able to: 1. Define accounting
SAMPLE PAPER- 3 (solved) Class XII ACCOUNTANCY Time allowed: 3 hours Maximum Marks: 80 General Instructions: 1. This question paper contains Two parts A& B. 2. Both the parts are compulsory for all. 3.
Recognition of Prior Experience Assessment of Competence Checklist Please read the following guidance on completing this form. In applying for professional membership of the Institute of Financial Accountants,
ACCOUNTANCY One mark questions 1. Final accounts with adjustments 1. Net profit arrived from profit and loss account is transferred to 2. Closing stock is valued at cost price or whichever is less 3. Outstanding
INTERNATIONAL DIPLOMA PROGRAM ON BUSINESS BOOKKEEPING & ACCOUNTS Designed to produce bookkeeping and accounts personnel trained in the MODERN PRACTICAL METHODS OF ACCOUNTING Trained and competent bookkeeping
Supplementary Notes 13/14 for Trimmed BAFS Curriculum (To be implemented in S4 in 2013/14; effective for 2016 HKDSE and onwards) Appendices: 1. Formulae of Ratios 2. Accounting Terminology Compulsory Part
UNIVERSITY OF CALICUT SCHOOL OF DISTANCE EDUCATION B Com/BBA (2011 Admn. Onwards) II SEMESTER CORE COURSE FINANCIAL ACCOUNTING QUESTION BANK 1) Outstanding expenditure is a account. a) Nominal b) Personnel
THE INDIAN SCHOOL, KINGDOM OF BAHRAIN SECOND MODEL EXAMINATION 205. Class: XII Time: hours Sub : ACCOUNTANCY Maxi. Marks: 80 General Instructions: ) This Question paper contains two parts A and B. 2) Part
ACC 120 PRINCIPLES OF FINANCIAL ACCOUNTING COURSE DESCRIPTION: Prerequisites ENG 090, and RED 090 or DRE 098; MAT 070 or DMA 010, 020, 030, 040, or satisfactory score on placement test Corequisites: None
CA CPT SAMPLE PAPER FUNDAMENTAL ACCOUNTING (60MARKS) 1. Which of the following provide frame work and accounting policies so that the financial statements of different enterprises become comparable? (a)
IM SYLLABUS (2015) ACCOUNTING IM 01 SYLLABUS 1 Accounting IM01 Syllabus (Available in September) 1 Paper (3 hrs) Introduction The syllabus seeks to develop sound financial literacy, and the presentation
Topic Mapping 1 Transaction Analysis Understand the effect of various types of transactions on the accounting equation, accounting journal and accounting ledger. Concepts and Skills Accounting Equation
G.C.E. Advanced Level Grades 12 and 13 Accounting Revised Syllabus will be implemented from 2012 (The examination will be held for the first time in year 2012) Department of Business Studies Faculty of
1 INSTITUTE OF FINANCIAL ACCOUNTANTS JUNE 2011 EXAMINATION D1. Financial Accounting Instructions to candidates 1. Time allowed is 3 hours and 10 minutes, which includes 10 minutes reading time. 2. This
PRINCIPLES OF ACCOUNTS 2011-AL-P ACCT ADVANCED LEVEL OBJECTIVES The examination aims to test the candidates abilities to: 1. demonstrate knowledge of accounting procedures and practices and an understanding
Admission of a Partner Meaning According to Section 31 of Indian Partnership Act 1932 "A Partner can be admitted only consent of all the Existing Partners." Adjustments required when a New Partner is Admitted
Century 21 Accounting, 8e General Journal Chapter Outlines PART 1 Chapter 1 ACCOUNTING FOR A SERVICE BUSINESS ORGANIZED AS A PROPRIETORSHIP Starting A Proprietorship: Changes that Affect the Accounting
PART A : ACCOUNTING F NOT-F-PROFIT GANISATIONS, PARTNERSHIP FIRMS AND COMPANY ACCOUNTS 1. State the basis of accounting, on which a Receipts and Payments account is prepared in case of a not for profit
FINANCIAL ACCOUNTING FORMATION 2 EXAMINATION - AUGUST 2012 NOTES: You are required to answer Question 1. You are also required to answer any three out of Questions 2 to 5. (If you provide answers to all
TRANSACTIONS ANALYSIS EXAMPLE Maxwell Partners Medical Diagnostic Services report the following information for 2011, their first year of operations: 1. Billings to clients for services provided: $350,000
Financial Accounting (F3/FFA) February 2014 to August 2015 This syllabus and study guide are designed to help with teaching and learning and is intended to provide detailed information on what could be
Financial Accounting (Exam) Your AccountingCoach PRO membership includes lifetime access to all of our materials Take a quick tour by visiting wwwaccountingcoachcom/quicktour Table of Contents (click to
IGCSE London Examinations IGCSE Accounting (4305) For examination in May and November 2006, 2007, 2008 November 2004, Issue 1 delivered locally, recognised globally Specification London Examinations IGCSE
www.xtremepapers.com INTERNATIONAL ACCOUNTING STANDARDS CIE Guidance for teachers of 7110 Principles of Accounts and 0452 Accounting 1 CONTENTS Introduction...3 Use of this document... 3 Users of financial
The Question Paper Design, Syllabus, Sample Question Paper and Marking Scheme In Accountancy (Code No.055) Class XII Effective for Board Examination 2015 CENTRAL BOARD OF SECONDARY EDUCATION 1 SYLLABUS
INTERNATIONAL COMMERCE OLYMPIAD -2016 CLASS XII ACCOUNTANCY ASSIGNMENT FUNDAMENTALS Q.1. A and B are partners. A gave a loan of ` 8,000 to the firm on 1.4.12. The Partnership Deed is silent upon interest
78 ACCOUNTANCY CLASS XII DESIGN OF THE QUESTION PAPER Times : 3Hours Maximum Marks 80 1. Weightage of Objectives S. NO. OBJECTIVES MARKS % OF MARKS 1. Knowledge 16 20% 2. Understanding 56 70% 3. Application
Cork Institute of Technology Bachelor of Business in Accounting Award Bachelor of Business in Management - Award Instructions Answer FOUR questions Answer all THREE questions in Section A and ONE question
Glossary of Accounting Terms Peter Baskerville Account for or 'bring to account': An accounting phrase used to describe the recording of a financial transaction that is required under the generally accepted
ZIMBABWE SCHOOL EXAMINATIONS COUNCIL (ZIMSEC) ADVANCED LEVEL SYLLABUS ACCOUNTING 9197 EXAMINATION SYLLABUS FOR 2013-2016 INTRODUCTION 1.1 The aim of this syllabus is to enable Centres to develop Accounting
ACCOUNTANCY SECTION A QUESTION NUMBERS 1 10 TOTAL MARKS 16 CHAPTER 1 SINGLE ENTRY SYSTEM 1.What is Single Entry System of Book keeping? Accounting records which are not maintained according to double entry
CHAPTER 1 Accounting Principles and Concepts Meaning and Scope of Accounting Accounting is the language of business. The main objectives of Accounting is to safeguard the interests of the business, its
Deutsch and Chikarovski's ACCOUNTING FOR NON-ACCOUNTANTS A Question and Answer Handbook Robert Deutsch and Kris Chikarovski THE FEDERATION PRESS 2012 Preface - x Who is this book for? x What is in this
Page 1 ACC 255 FINAL EXAM REVIEW PACKET (NEW MATERIAL) Complete these sample exam problems/objective questions and check your answers with the solutions at the end of the review file and identify where
Sample Paper ACCOUNTANCY Time Allowed: 3 Hr Max. Marks: 80 Attempt questions in order. All parts of any question must be at one place. --------------------------------------------------------------------------------------------------------------------------------------------------
Financial Accounting (F3/FFA) September 2015 (for CBE exams from 23 September 2015) to August 2016 This syllabus and study guide are designed to help with teaching and learning and is intended to provide
Making you count Institute of Certified Bookkeepers Level IV Certificate in Advanced Bookkeeping and Accounts Syllabus from April 2014 Institute of Certified Bookkeepers ICB Level IV Certificate in Bookkeeping
PACIFIC SENIOR SECONDARY CERTIFICATE Contents Page Rationale 1 General Aims 1 General Objectives 1 Specific Objectives 1 Course Context 2 Course Structure 2 Section I The Conceptual Basis of Accounting
Accounting principles 10 credits Aim This unit aims to develop a good understanding of fundamental accounting principles and techniques for those working in or towards an analytical or managerial role.
Annexure 'J' SYLLABUS ACCOUNTANCY (055) CLASS XII (March-2014) 3 Hours One Paper Unit 80 Marks +20 Marks Period Marks Part A: Accounting for Partnership Firms and Companies 1. Accounting for Partnership
ACCOUNTING AM SYLLABUS (2017) AM01 SYLLABUS 1 Accounting AM01 Syllabus (Available in September) Paper I (3 hrs) + Paper II (3 hrs) Introduction The syllabus builds on the topics set for the SEC Examination
T A S M A N I A N Accounting C E R T I F I C A T E Subject Code ACC5C O F E D U C A T I O N Question 1 T A S M A N I A N Q U A L I F I C A T I O N S A U T H O R I T Y (a) (i) Marking Scheme: 1 mark for
LEAVING CERTIFICATE ACCOUNTING SYLLABUS Ordinary and Higher Levels 1 LEAVING CERTIFICATE ACCOUNTING SYLLABUS Higher and Ordinary Levels 1. Introduction 1.1 Accounting is a business studies option within
Business, Accounting and Financial Studies :Syllabus 1(a) Business Environment 營 商 環 境 Hong Kong Business Environment Forms of Business Ownership Business Ethics and Social Responsibilities 1(b) Introduction
1 ACC 135 Accounting Systems and Procedures Course Package Approved August 6, 2009 2. COURSE PACKAGE FORM Contact person(s) Dr. Eric Aurand, Dr. James Childe Date of proposal to Fall 2009 Curriculum Committee
Brentwood Open Learning College Diploma in Accounting & Finance (Level 4) Course Structure & Contents Diploma in Accounting & Finance Course Structure Contents Page 1 Unit 1 to Accounting & Finance The
General Goal This course is designed to give students an introduction to accounting. In it, we will explore many topics including: accounting for a service business organized as a proprietorship, accounting
CENTRE FOR CONTINUING EDUCATION BBA (AVIATION OPERATION) BATCH: SEMESTER: NAME: ROLL NO: ASSIGNMENT 1 & 2 FOR BUSINESS ACCOUNTING BBCF 131 UNIVERSITY OF PETROLEUM & ENERGY STUDIES Assignment-1 Note: All
A) Liquidity Ratio : - Ratio Analysis 1) Current ratio = Current asset Current Liability 2) Quick ratio or Acid Test ratio = Quick Asset Quick liability Quick Asset = Current Asset Stock Quick Liability
SAMPLE QUESTION PAPER 2 Accountancy Class - XII Time allowed: 3hrs Maximum Marks: 80 General Instructions: (i) This question paper contains two parts A, B. (ii) All parts of a question should be attempted
THE BASIC MODEL The accounting information system is designed to collect and organize data into information that is useful for stakeholders. The Accounting Equation The basic accounting equation is what
*Prepared by Abhinna Srivastava Short Answer (i) (ii) Model Answer B.Com (Hons) First Semester Examination Guru Ghasidas Vishwavidyalaya Book-Keeping and Accountancy AS-2603 PERSONAL ACCOUNT - These are
SYLLABUS Cambridge IGCSE Accounting 0452 For examination in June and November 2015 Cambridge Secondary 2 Changes to syllabus for 2015 This syllabus has been updated, but there are no significant changes.
SYLLABUS Cambridge O Level Principles of Accounts 7110 For examination in June and November 2015 Cambridge Secondary 2 Changes to syllabus for 2015 This syllabus has been updated, but there are no significant
Fundamentals Level Skills Module Financial Reporting Wednesday 3 June 2015 Time allowed Reading and planning: 15 minutes Writing: 3 hours This paper is divided into two sections: Section A ALL 20 questions
Fundamentals Level Knowledge Module Financial Accounting Specimen Exam applicable from June 2014 Time allowed: 2 hours This paper is divided into two sections: Section A ALL 35 questions are compulsory
7 Management of Working Capital BASIC CONCEPTS AND FORMULAE 1. Working Capital Management Working Capital Management involves managing the balance between firm s shortterm assets and its short-term liabilities.
Aims: 1. To provide an understanding of the principles of accounts and practice in recording transactions and interpreting individual as well as company accounts. There will be two papers in the subject.
Section A- FINANCIAL ACCOUNTING 1. Which of the following is not a Fixed Asset? (a) Building (b) Bank balance (c) Plant (d) Goodwill [Hints: (b) Fixed asset is an asset held with the intention of being
ICAP P Introduction to accounting First edition published by Emile Woolf International Bracknell Enterprise & Innovation Hub Ocean House, 12th Floor, The Ring Bracknell, Berkshire, RG12 1A United Kingdom
Accounting Technician 1 WORK PROCESS SCHEDULE ACCOUNTING TECHNICIAN O*NET-SOC CODE: 43-3031.00 RAIS CODE: 1125HY DESCRIPTION: Compute, classify, and record numerical data to keep financial records complete.
C H A P T E R 1 0 STATEMENT OF CASH FLOWS AND WORKING CAPITAL ANALYSIS I N T R O D U C T I O N Historically, profit-oriented businesses have used the accrual basis of accounting in which the income statement,
Accounting Upper Secondary Syllabus Papua New Guinea Department of Education Issued free to schools by the Department of Education Published in 2008 by the Department of Education, Papua New Guinea Copyright
CLASS XII PART A : Accounting for Partnership Firms and Companies Unit 1 : Accounting for Partnership Firms Fundamentals 1 Partnership : features, Partnership deed. 2. Provisions of the Indian Partnership
Links to Document Content: HCS Curriculum: Career Technology 9 Hoover City Schools Secondary Curriculum Document Career Technical Education, 009-00 Basic Course Information Instructional Sequence Instructional
Welcome to workshop on revised schedule VI K. Chandra Sekhar Company Secretary Ace Designers Limited, Bangalore 1 Relevant provisions Indian Companies Act, 1956 Rules Notifications Circulars Accounting