AP Inter 1st Year Syllabus 2023 Accountancy

SYLLABUS

ACCOUNTANCY - I FIRST YEAR
S. No. TOPIC
1. Book keeping and Accounting
1.1 Introduction
1.2 Book Keeping
1.3 Accounting
1.4 Basic Accounting Terms
2. Accounting principles
2.1 Accounting Principles
2.2 Accounting Concepts
2.3 Accounting Conventions
2.4 Accounting Standards
3. Double Entry Book Keeping System
3.1 Introduction
3.2 Meaning
3.3 Advantages
3.4 Account
3.5 Classification of Accounts
4. Journal
4.1 Meaning
4.2 Proforma
4.3 Illustrations
5. Chapter5:Ledger
5.1 Meaning
5.2 Advantages of Ledger
5.3 Posting
6. Subsidiary Books
6.1 Meaning of the Subsidiary Books
6.2 The Need/Advantages of Subsidiary Books
6.3 Types of Subsidiary Books
6.4 Preparation of Subsidiary Books
6.4.1 Purchase Book

6.4.2 Purchase Returns Book
6.4.3 Sales Book
6.4.4 Sales Return Book
6.4.5 Cash Book
6.4.6 Bills Receivable Book
6.4.7 Bills Payable Book
6.4.8 Journal Proper
7. Journal Proper
7.1 Meaning
7.2 Advantages
7.2.1 Opening Entries
7.2.2 Purchase of Assets on Credit
7.2.3 Sale of Asset on Credit
7.2.4 Rectification Entries
7.2.5 Adjustment entries
7.2.6 Closing entries
7.2.7 Transfer entries
7.2.8 Other entries
8. Cash Book
8.1 Meaning of Cash Book
8.2 Characteristics and Advantages
8.2.1 Characteristics
8.2.2 Advantages
8.3 Importance
8.4 Various kinds of Cash Book and their Preparation
8.4.1 Simple Cash Book
8.4.2 Double column Cash Book
8.4.3 Triple column Cash Book
8.4.4 Petty Cash Book
9. Bank Reconciliation Statement
9.1 Introduction
9.2 Nature of the Cash Book and Bank Pass Book(Bank Statement)
9.3 Meaning and Advantages of Bank Reconcilliation Statement
9.4 Procedure for preparation of Bank Reconcilliation Statement

9.5 Reasons for Difference
9.6 Preparation of Bank Reconilliation Statement
9.6.1 Favourable Balances
9.6.2 Unfavourable Balance or Overdraft Balance
9.6.3 When extracts from Cash Book and Pass Book are given
10. Trail Balance
10.1 Meaning
10.2 Features of Characteristics
10.3 Merits
10.4 Limitations
10.5 Types of Preparation
10.6 Proforma
10.7 Key Points
11. Rectification of Errors
11.1 Errors
11.2 Types of Errors
11.3 Rectification of Errors
11.4 Suspense Account
12. Chapter12: Final Accounts
12.1 Meaning
12.2 Objectives
12.3 Advantage and Limitations
12.4 Capital and Revenue Items
12.5 Preparation of Trading Account
12.6 Preparation of Profit & Loss Account
12.7 Balance Sheet
13. Final Accounts
13.1 Meaning
13.2 Types of Adjustments
13.3 Summary of Adjustments
13.4 Accounting Treatment to the Adjustment given in Trail Balance

SYLLABUS
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