Fundamentals of Accountancy detailed Syllabus for Commercial & Computer Practice (DCCP), C18 curriculum has been taken from the TSSBTET official website and presented for the diploma students. For Course Code, Course Name, Lectures, Tutorial, Practical/Drawing, Internal Marks, Max Marks, Total Marks, Min Marks and other information, do visit full semester subjects post given below.
For all other Diploma in Commercial & Computer Practice (DCCP) Syllabus for 2nd Sem C18 Curriculum TSSBTET, do visit Diploma in Commercial & Computer Practice (DCCP) Syllabus for 2nd Sem C18 Curriculum TSSBTET Subjects. The detailed Syllabus for fundamentals of accountancy is as follows.
Prerequisites:
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Course Outcome:
- Identifying the transactions in Cash Book and Pass Book and reconcile the Bank Reconciliation Statement
- Identifying the items to be posted in the Trial Balance to check arithmetical accuracy.
- Identifying the types of errors and rectifying Errors
- Identifying the items to be posted in Final Accounts of Sole Trader and getting the correct Gross and Net Profit and Balances in B/S
Unit-I : Bank Reconciliation Statement
Explain Bank Reconciliation Statement and list its purpose – Prepare Bank Reconciliation Statement with ordinary balance
Unit-II: Bank Reconciliation Statement(Overdraft)
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Unit-III : Trial Balance
Define Trial Balance with proforma – Explain the need for Trial Balance – Explain 2 methods of preparing Trial Balance – Explain Opening and Adjusting Journal Entries in Trial Balance
Unit-IV: Rectification of Errors
List the errors disclosed and not disclosed by the Trial Balance – Explain the significance of suspense account – Pass journal entries to correct errors without suspense account – Pass journal entries to correct errors with suspense account
Unit-V : Final Accounts
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Unit-VI : Final Accounts
Prepare final accounts (with adjustments on Outstanding expenses, prepaid expenses, accrued income, income earned but not received, depreciation on assets, bad debts and provision for bad and doubtful debts)
Course Outcome:
Prepare Bank Reconciliation Statement
- Explain Bank Reconciliation Statement and list its purpose.
- Prepare Bank Reconciliation Statement with ordinary balance.
- Prepare Bank Reconciliation Statement with overdraft balance.
- Check the bank pass book with reference to the transactions.(Give a pass book to the students and ask them whether Cheques issued by you are accounted for with suitable examples).
Prepare Bank Reconciliation Statement
- Prepare Bank Reconciliation Statement with overdraft balance.
- Check the bank pass book with reference to the transactions.(Give a pass book to the students and ask them whether Cheques issued by you are accounted for with suitable examples).
Understand the Meaning and Purpose of Trial Balance
- Define Trial Balance with proforma.
- Explain the need for Trial Balance.
- Explain 2 methods of preparing Trial Balance (1.Liquidity Method and 2. Balances Method).
- Explain Opening and Adjusting Journal Entries in Trial Balance.
- Explain Grouping of Ledger Accounts in terms of TALLY (ledger accounts to be covered under Fixed Assets, Current Assets, Liabilities, Reserves & Surplus, Indirect and Direct Expenses, Cash & Bank etc.).
Identify the Errors and Perform/Conduct Their Rectification
- List the errors disclosed and not disclosed by the Trial Balance.
- Explain the significance of suspense account.
- Pass journal entries to correct errors without suspense account.
- Pass journal entries to correct errors with suspense account.
Prepare the Final Accounts of Sole Trading Concerns.
- Explain the need for preparation of Final Accounts.
- Explain contents of Trading account, Profit and Loss account and Balance Sheet (without adjustments) with formats.
- Distinguish between direct expenses and indirect expenses
- Distinguish between direct incomes and indirect incomes.
- Prepare final accounts (with adjustments on Outstanding expenses, prepaid expenses, accrued income, income earned but not received, depreciation on assets, bad debts and provision for bad and doubtful debts).
Prepare the Final Accounts of Sole Trading Concerns.
- Prepare final accounts (with adjustments on Outstanding expenses, prepaid expenses, accrued income, income earned but not received, depreciation on assets, bad debts and provision for bad and doubtful debts, discount on debtors, discount on creditors, interest on capital, loss of stock due to fire etc.).
Recommended Books
For the complete Syllabus, results, class timetable, and many other features kindly download the iStudy App
It is a lightweight, easy to use, no images, and no pdfs platform to make students’s lives easier..
Suggested Student Activities
- Student visits Library to refer to Manual for the specifications
- Student inspects the available equipment in the Lab to identify the components
- Visit nearby Industry to familiarize with fabrication techniques
- Analyze the connections in the UPS available in the Institution facility
- Quiz
- Group discussion
- Surprise test
Suggested E-Learning
- https://www.tutorialspoint.com/accounting_basics/index.htm
Course Outcome:
- Identifying the transactions in Cash Book and Pass Book and reconcile the Bank Reconciliation Statement
- Identifying the items to be posted in the Trial Balance to check arithmetical accuracy.
- Identifying the types of errors and rectifying Errors
- Identifying the items to be posted in Final Accounts of Sole Trader and getting the correct Gross and Net Profit and Balances in B/S
For detail Syllabus of all other subjects of Commercial & Computer Practice, C18 curriculum do visit Diploma In Commercial & Computer Practice 2nd Sem Syllabus for C18 curriculum.
For all Commercial & Computer Practice results, visit TSSBTET DCCP all semester results direct links.