38113: Principles of Accountancy Office Practice 1st Sem Syllabus for Diploma TNDTE M Scheme

Principles of Accountancy detail TNDTE Diploma syllabus for Modern Office Practice (MOP1Yr), M scheme is extracted from TNDTE official website and presented for diploma students. The course code (38113), and for exam duration, Teaching Hr/week, Practical Hr/week, Total Marks, internal marks, theory marks, duration and credits do visit complete sem subjects post given below. The syllabus PDFs can be downloaded from official website.

For all other office practice 1st sem syllabus for diploma m scheme tndte you can visit Office Practice 1st Sem Syllabus for Diploma M Scheme TNDTE Subjects. The detail syllabus for principles of accountancy is as follows.

Rationale:

The subject principles of accountancy – I makes strong foundation for understanding the basic concepts of accounts. It gives full focus on fundamental steps to be followed through journal, Ledger, Trail Balance, Subsidiary Book and Trading Account. This will help for the preparation of accounts for any type of business.

Objectives:

The Objective of this subject is to understand.

1. To understand the Principles of Accounting
2. To know the Preparation of Journal Entries from transactions.
3. To prepare Ledger accounts from Journal Entries and prepare Trial Balance from Ledger balances and from transactions.
4. To prepare various Subsidiary Books.
5. To prepare Trading account to find out Gross profit.

Detailed Content:

Unit I

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Unit II

Ledger Account And Trial Balance:

Ledger Account – Distinction between Journal and Ledger – Posting of Journal to Ledger – Balancing of Ledger – Trial Balance – Meaning – Objectives of Trial Balance – Preparation of Trial Balance from Ledger Account Balances – Simple Exercises.

Unit III

Subsidiary Books I :

Subsidiary Books – Benefits of Subsidiary Book System – Purchase Book -Purchase Returns Book – Sales Book – Sales Returns Book- Bills Receivable Book and Bills Payable Book – Ledger Posting – Simple Exercises.

Unit IV

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Unit V

Trading Account

Trading Account – Advantages of Trading Account – Direct Expenses – Proforma of Trading Account – Closing Entries – Preparation of Trading Account – Simple Problems.

Reference Books:

1. Principles of Accountancy – K.L.Nagarajan, N.Vinayagam&P.L.Mani
2. Financial Accounting – T.S.Reddy&A.Murthy
3. Advanced Accountancy – R.L. Gupta &Radhaswamy.
4. Advanced Accountancy – Jain &Narang.

Model Question Paper

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For detail syllabus of all other subjects of BE Office Practice, M scheme do visit Office Practice 1st Sem syllabus for M scheme.

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