Andhra Pradesh Board Class 12 Accountancy Syllabus

Safalta Expert Published by: Sylvester Updated Sat, 10 Sep 2022 05:28 PM IST

Highlights

Andhra Pradesh Board Class 12 Accountancy Syllabus

The Board of Intermediate Education, Andhra Pradesh is the name of the education board in the Indian state of Andhra Pradesh (BIEAP). It was established in 1971 and had its headquarters in Hyderabad, a region of the merged state of Andhra Pradesh. The board is presently located in Vijayawada as a result of a state restructuring in 2014. The board offers two-year programmes in 85 streams and courses and gives exams. One of India's state secondary education organisations, the Andhra Pradesh Board of Intermediate Education, oversees the two-year Intermediate Education programme, also known as Higher Secondary Classes (HSC)/11th and 12th class. The board now offers 85 streams and courses. Both general and career groups are available through BIEAP. The general categories include science, humanities, and business studies.

In these groups, students learn both theory and application.

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They can choose and continue graduate-level studies in both professional and general courses more easily as a result. Organizations that focus on vocational training educate students and help them acquire skills related to their field of study. It will help them obtain instant self-employment or continue their study.

Review the AP Board Class 12 Accountancy Syllabus to gain a better understanding of all the ideas and topics that have been studied this academic year. Information about the subjects is included in the syllabus. By reviewing the Class 12 Accountancy Syllabus for the Andhra Pradesh Board before the exam, the students would be more ready for the board exams. Students will benefit from better study strategies, a focus on their subject-specific areas of difficulty, and more time spent trying to fill up the knowledge gaps.


Andhra Pradesh Board Class 12 Accountancy Syllabus

Chapter Name Topics
Bills of Exchange
  • Meaning and Definition
  • Features of a Bill of Exchange
  • Parties to a Bill of Exchange
  • Advantages of a Bill of Exchange
  • Types of Bills of Exchange
  • Difference between a Bill and a Promissory note
  • Difference between a Bill and a Cheque
  • Important Terminology
  • Accounting Treatment for Bills of Exchange
  • Honour of Bills of Exchange
  • Dishonour of Bills of Exchange
  • Renewal of a Bill
  • Retiring a Bill under Rebate
  • Insolvency of Drawee
Depreciation
  • Meaning and Definition
  • Need for depreciation
  • Causes of Depreciation
  • Accounting Treatment, Purchase of Asset, Purchase of Asset, Use of Asset, Sale of Asset
  • Methods of providing depreciation
  • Straight Line Method
  • Reducing Balance Method
Consignment
  • Introduction
  • Characteristics/Features of Consignment
  • Difference between consignment and sale
  • Important Documents
  • Commission 
  • Accounting Treatment in the Books of Consigner 
  • Accounting Treatment in the books of Consignee
  • Valuation of Unsold Stock  
  • Loss of stock-Types
Not-For-Profit Organisation
  • Introduction
  • Characteristics
  • Capital and Revenue Transactions
  • Distinction Between Profitable and Not-for-Profit Organizations
  • Formation of Not-For-Profit Organizations
  • Accounting Records to be maintained in Not-For-Profit Organizations
  • Preparation of Receipts and Payments Account
  • Preparation of Income and Expenditure Account, Features of Income and Expenditure Account, Distinction between Receipts and Payments Accounts and Income and Expenditure Account, Conversion of Receipts and Payments Accounts and Income and Expenditure Account
  • Treatment of Important Items
  • Balance Sheet
Partnership Accounts
  • Introduction
  • Meaning and Definition
  • Features of Partnership Firm 
  • Partnership Deed
  • Distribution of Profit/Loss among partners
  • Maintenance of Capital Accounts of Partners
  • Interest on Partner’s Loan
  • Interest on Capital
  • Interest on Drawings
Admission of a Partner
  • Introduction
  • New Profit Sharing Ratio
  • Revaluation of Assets and Liabilities
  • Adjustments of Reserves and Accumulated Profit or Losses
  • Goodwill
  • Adjustment of Partners Capital
Retirement/Death of a Partner
  • Introduction
  • New Profit Sharing Ratio 
  • Revaluation of Assets and Liabilities
  • Adjustment of Accumulated Profits and Losses
  • Treatment of Goodwill
  • Adjustment of Capitals
  • Disposal of Amount Due to Retiring Partner
  • Share of Profits/Losses up to date of deceased Partner
Company Accounts
  • Introduction
  • Categories of Share Capital
  • Issues of Shares
Computerised Accounting System
  • Introduction
  • Computers in Accounting
  • Process of Computerised Accounting
  • Driving Forces for Computerised Accounting
  • Comparison of Manual and Computerized System
  • Advantages of Computerised Accounting System
  • Limitations of Computerised Accounting System
  • Sourcing of Accounting Software
  • Accounting Packages
Accounts from Incomplete Records
  • Introduction
  • Meaning and Definition
  • Features of Accounts from Incomplete Records
  • Limitations of Accounts from Incomplete Records
  • Differences Between Single Entry System and Double Entry System
  • Preparing Statement of Affairs
  • Difference of Profit of Loss of Business
  • Ascertainment of Profit or Loss of Business
  • Application of Single Entry System to Partnership Firms
 

What advantages result from having a knowledge of the AP Board Class 12 Accountancy course material?

Students can organise their learning and make a study plan with the help of a summary of the ideas and chapters in the AP Board 12th Class Accountancy curriculum.

How many chapters are there in AP Board Class 12 Accountancy Syllabus?

There are 10 chapters in AP Board Class 12 Accountancy Syllabus.

Where can I obtain the whole course outline for Accountancy for Andhra Pradesh Board's Class 12 in 2022–23?

The whole AP Board Class 12 Accountancy course outline is available to view on Safalta's website and students can use it to plan their future exam preparation.

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