TS 2nd Year Inter Commerce And Accountancy Syllabus 2024-25: Download FREE PDF

Topics to be covered

Commerce Unit-I:

Financial Markets and Stock Exchange Financial Markets: Meaning and Concept Classification of Financial Markets - (Money Market ,Bond Market, Debt Market, Equity Market, Forex Market, Derivatives and Structured products)

Primary Market and Secondary Market: Public Issue(IPO) and its linkage to trading Money Market Instruments: Debt market instruments, Equity market instruments, Convertibles.

Mutual Funds and Stock Exchange: Mutual Funds: Concepts, objectives, Types Stock Exchange- Meaning- Significance- Listing of Securities-Functions of Stock Exchange, Concept of BSE & NSE, SEBI, - Stock Broker - Meaning, Role, Need for services of Stock Broker

ASSIGNMENT TEST – I

Accountancy Unit I: Depreciation: Meaning-Significance - Causes of Depreciation-Methods of Depreciation – Problems on Fixed Installment Method and Diminishing Balance Method – Illustrations and Exercises.

Commerce UNIT II: Business Services and Other Services:

Banking Services: Meaning and Definition of Banks-Functions of Banks - Classification of Banks - E-Banking – ATM – Anywhere Banking – Internet Banking, Types of Deposits-Types of Loans, Types of Payment ASSIGNMENT TEST –II/ UNIT TEST-I

Commerce UNIT II: Business Services and Other Services:

Other Services: Insurance: Meaning, Definition, Features, Principles functions, Types of Insurance, IRDA

Accountancy   Unit-II:   Consignment Accounts: Meaning and significance of Consignment –Differences between Consignment and Sale –Terminology used in Consignment Accounts – Valuation of unsold stock –Loss of Stock. Problems include in proforma invoice method– Illustrations and Exercises.

ASSIGNMENTTEST–III/UNIT TEST-II

Commerce: Unit-III: Entrepreneurship Entrepreneurship : Meaning of

Entrepreneur-Enterprise and Entrepreneurship–Functions of Entreprenur- Types of Entrepreneurs–Characteristics of Entrepreneurs – Process of setting up a business-Entrepreneurial opportunities in Telangana State – Startups: Concepts – Pre – requisites

–Registration – Funding (Case Studies)

Accountancy Unit III: Accounts of Not for Profit Organisations: Meaning – Characteristics –Accounting Records- Differences between Capital and Revenue Expenditure-Deferred Revenue expenditure – Differences between capital and revenue receipt and Income – Differences between Payment and Expenditure-Accounting Treatment of Important terms (Theory)-

Preparation of Receipts and Payments Account (Theory and Problems)

ASSIGNMENTTEST–IV/UNITTEST–III

Accountancy-Unit-III: Accounting for Not – for –Profit Organizations : – Preparation of Income and Expenditure   Account –Preparation of Balance sheet –Final Accounts with Adjustments – Illustrations and Exercises.

ASSIGNMENT – V

DUSSEHRA HOLIDAYS (FROM 06-10-2024 TO 13-10-2024

Commerce Unit-IV:

Internal and International Trade Internal Trade: Meaning of Trade– Types -Features of internal trade – The distribution chain -Producers - Wholesalers

- Retailers-Consumers - Types of Retail Trade-Special Economic Zones.

International Trade: Meaning - Importance

– Scope - Benefits of International Trade Procedures and Formalities of Export and Import Trade- Export

Processing Zones.

Accountancy-Unit-IV: Partnership Accounts:

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)

HALF YEARLY XAMINATIONS FROM 20-11-2023 TO 25-11-2023

Accountancy-Unit-IV: Partnership Accounts: Introduction - Partners Capital Accounts-Fixed and Fluctuating Capital-Final Accounts -Admission and Retirement of partner-Illustrations and Exercises (Problems only)

Death o f partner (Theory only) ASSIGNMENTTEST–VI/UNITTEST–IV

Commerce Unit-V:

Principles and Functions of Management:

Meaning and 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– Principles; Controlling: Meaning – Importance–Limitations; POSDCORB.

Unit-V: Computerized Accounting System:

Meaning – Features – Advantages – Limitations -Comparison between Manual and ComputerizedAccounting System- Types of Accounting Softwares (Theory Only)

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