Telangana Class 12 Syllabus 2024 Commerce

ANNUAL ACADEMIC PLAN 2022-23

COMMERCE II YEAR

Month & No.
of working Periodsallotted
days / No. Topics to be covered Unit Test / Exams /Assignments for each
of periods Topic

Commerce UNIT I: Financial Markets : Meaning and
Concept -Classification of Financial Markets -
JUNE Distinction between Money Market - Capital Market – 8
14 Primary Market - Secondary Market -Money Market
Instruments.
Stock Exchange: Meaning- Significance-Listing of
Securities- Functions - Stock Market Players – Bulls,
Bears, Stags, Lame ducks, Jobbers & Brokers -
Concept of BSE & NSE.

Accountancy Unit I: Depreciation:Meaning-
Significance - Causes of Depreciation-Methods of
Depreciation- Problems on Straight Line Method and 6
Reducing Balance Method –Illustrations and Exercises.
ASSIGNMENT TEST – I

JULY Accountancy-Unit-IV: Partnership Accounts: 13
24 Introduction-Meaning and definition-Features of Partnership-
Partnership deed/Agreement-Methods of preparing capital
accounts-Profit and loss appropriation account-Admission of
partner-Retirement of partner-Death of partner-calculation of
new profit sharing ratio-Ratio of Gaining-Ratio of sacrifing-
Revaluation of Assets and liabilities-Goodwill and accounting
treatment (Theory only)
Commerce UNIT II:Business Services: Nature-
Meaning-Characteristics - Differences between Services
and Goods - Types of Business Services – Banking - 11
Insurance -Transportation and Warehousing.
Banks: Meaning and Definition-Functions of Banks-
Classification of Banks- E-Banking – ATM - Anywhere
Banking - Internet Banking.

ASSIGNMENT TEST –II

AUGUST Commerce Unit-II: Insurance: Insurance: Meaning – 12
22 Definition- Features- Principles- Functions
- Types of Insurance ; Transport: Meaning - Definition
-Transport and Transportation – Functions - Mode of
Transport; Warehousing: Meaning – Features - Kinds of

Warehousing – IRDA.

Accountancy Unit II: Consignment Accounts:
Meaning and significance of Consignment – 09
Differences between Consignment and Sale -
Terminology used in Consignment Accounts –
Valuation of unsold stock – Loss of Stock.

ASSIGNMENT TEST – III

Unit Test – I
01

SEPTEMBER Accountancy Unit-II: Consignment Accounts: 10
25 Problems including proforma invoice method –
Illustrations and Exercises.
Commerce Unit-III:Entrepreneurshipand
Entrepreneurship Development : Entrepreneurship:
Meaning of Entrepreneur - 07
Enterprise and Entrepreneur – Types of
Entrepreneurs– Characteristics of Entrepreneurs –Nature
and Need of Entrepreneurship.
Entrepreneurship Development: Meaning- Process of
setting up of a Business - Process of Entrepreneurship
Development -Entrepreneurial Opportunities in Telangana 07
State.

UNIT TEST – II
ASSIGNMENT TEST – IV
01

Accountancy-Unit-III: Accounting for Not-for- Profit
OCTOBER Organizations: Meaning- Characteristics 18
19 - Accounting Records- Differences between Capital
and Revenue Expenditure- Deferred Revenue
expenditure – Differences between receipt and
Income – Differences between Payment and
Expenditure -Accounting Treatment of Important
terms - Preparation of Receipts and Payments
Account – Preparation of Income and Expenditure
Account – Preparation of Balance sheet-Final
Accounts with Adjustments – Illustrations and
Exercises.

ASSIGNMENT V

UNIT TEST – III
01
DASERA HOLIDAYS
(FIRST TERM HOLIDAYS)
FROM 02-10-2022 TO 09-10-2022

Commerce Unit-IV: 05
Internal and International Trade
NOVEMBER
Internal Trade: Meaning – Features –Types –
24 Manufacturer - Wholesale Trade - Retail Trade -
Types of Retail Trade-Export-Special Economic
Zones.

International Trade: Meaning-Importance – Scope
- Benefits of International Trade –Procedures
andFormalities of Export and Import Trade- 05
Export
Processing Zones.
Accountancy-Unit-IV:
Partnership Accounts:
Introduction-Partners Capital Accounts-Fixed and
Fluctuating 08
Capital-Final Accounts -
Admission of a partner (Problems only)

HALF YEARLY EXAMINATIONS
FROM 21-11-2022 TO 26-11-2022

06

December Accountancy-Unit-IV:
25 Partnership Accounts: Final Accounts- 24
Admission and Retirement of a Partner –
Illustrations and Exercises. (Problems only)

UNIT TEST – IV 01

ASSIGNMENT TEST – VI

January Commerce Unit-V:
23 Principles and Functions of Management Principles 08
of Management: Meaning -
Definitions of Management-Objectives of
Management-Nature & Levels of Management
-Management Vs Administration -Principles of
Management.
Functions of Management: Planning: Meaning -
Importance – Features; Organising:Meaning–Steps–
Importance; Staffing:Meaning – Importance –
Process; Directing: Meaning – Importance – 07
Principles;Controlling: Meaning – Importance –
Limitations; POSDCORB.

Unit V: Computerized AccountingSystem:
Meaning-Features-Advantages-Limitations-
Comparison between Manual and 08
Computerised Accounting System- Types of
Accounting Softwares (Theory Only)

SANKRANTHI HOLIDAYS
(SECOND TERM HOLIDAYS)
FROM 13-01-2023 TO 15-01-2023

Revision of important topics in Commerce and 15
important problems in Accountancy.
FEBRUARY
22
PRE FINAL EXAMINATIONS
FROM 06-02-2023 TO 13-02-2023
07

Inter Public Exams - March -2023Last
March working day 31-03-2023 Summer 23
23 Vacation
From 01-04-2023 to 31-05-2023
Supplementary Examinationsin last
week of May 2023
Prepared by : BODDU SAIDULU JL in Commerce,
GJC YACHARAM, RANGAREDDY, Dist.