Advanced 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 3rd Sem C18 Curriculum TSSBTET, do visit Diploma in Commercial & Computer Practice (DCCP) Syllabus for 3rd Sem C18 Curriculum TSSBTET Subjects. The detailed Syllabus for advanced accountancy is as follows.
Prerequisites:
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Course Outcome:
- Calculation of Depreciation in various methods
- Journalise the transactions of honour the bill, dishonour the bill and endorsement of the bill.
- Preparation of Consignee and Consignor Accounts and Invoice price problems
- Valuation of Unsold stock, Normal loss and Abnormal loss.
- Preparation of Receipts and Payments Account, Income and Expenditure Account.
- Preparation of Balance Sheet with the help of Receipts and Payments account and Adjustments
Unit-I : Accounts of Non-Trading Concerns
Accounts of a Non-Trading Organisation: Preparation of Receipts and Payments Account and Income & Expenditure Account.
Unit-II : Accounts of Non-Trading Concerns
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Unit-III :Consignment
Meaning and features – Distinction between consignment and sale – proforma invoice – ordinary and Del credere commission – accounting treatment in the books of consignor and consignee
Unit-IV Consignment
valuation of unsold stock – normal/abnormal loss evaluation.
Unit-V: Depreciation
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Unit-VI : Bills of Exchange
Bills of Exchange – Accounting treatment for all bill transactions – Accommodation Bills -Accounting treatment for accommodation bills. Note: Except Part A, all questions are of problems only.
Course Outcome:
Upon completing the course the student will be able to:
Understand the Accounts of Non-Trading Concerns.
- Distinguish between trading and non-trading concerns.
- Explain the terms capital and revenue expenditures and capital and revenue receipts.
- Differentiate between capital/revenue receipt and expenditure.
- Explain the term deferred revenue expenditure.
- Explain the terms used in non-trading concerns final accounts.
- Draw the proforma of Receipts and Payments account.
- Explain the features of Receipts and Payments Account.
- Draw the proforma of Income and Expenditure account.
- Explain the features of Income and Expenditure Account.
- Compare the Income and Expenditure Account with the Profit and Loss Account.
- Compare the Receipts and Payments Account with the Cash book.
- Compare the Receipts and Payments account with the Income and Expenditure account.
- Prepare Receipts and Payments Account from the list of balances.
- Prepare Income and expenditure account from the receipts and payments account or list of balances.
Understand the Accounts of Non-Trading Concerns.
- Prepare previous years balance sheet to calculate capital fund.
- Prepare current years balance sheet.
Understand the Consignment Accounts
- Explain the need for Consignment
- Explain the terms Consignor and Consignee
- Distinguish between consignee and agent
- Distinguish between consignment and sale
- Distinguish between consignment and joint venture
- Explain Account Sales and Proforma Invoice
- Explain types of commissions – 1) Ordinary 2) Del Credere
- Prepare both journal and ledger accounts without proforma invoice price for a consignment transaction.
- Prepare both journal and ledger accounts with proforma invoice price for a consignment transaction.
Understand the Consignment Accounts
- Explain the procedure of calculating the unsold stock.
- Solve problems with unsold stock.
- Explain Normal Loss and Abnormal Loss
- Solve problems on normal and abnormal loss.
Understand the Need for Depreciation and Different Methods of Depreciation
- Define Depreciation
- Explain the need for depreciation
- List and state the meaning of different methods of calculating depreciation.
- Compute depreciation under Straight Line method and Diminishing Balance Method.
Understand Bills of Exchange
- Meaning of Negotiable Instruments
- Define Bill of exchange. Give its proforma.
- Explain the terms – Drawer, Drawee, Payee, Endorsement, Endorser, Endorsee,
- Holder in due course, Noting charges
- Prepare journal entries for
- honour of bill
- dishonour of bill
- endorsement of bill
- discounting of bill
- sending bill for collection in the books of drawer and drawee.
- Meaning of retirement of bill
- Meaning of renewal of bill
- Meaning of an accommodation bill and prepare journal entries
- Distinguish between trade bill and accommodation bill
Recommended Books
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Suggested Student Activities
- Student visits Library to refer to Manuals and magazines on Business development in various countries
- Students prepare charts and posters for different types of business organizations
- Visit nearby Industry to familiarize with Business Development techniques
- Analyze the issues in the different types of industries
- Quiz
- Group discussion
- Surprise test
- Role plays
- Verifying the health hazards of various business units and steps taken to curb them in different industrial units.
- Visit a Sole trading concern, partnership firm and a JSC.
Suggested E-Learning references
- https://www.tutorialspoint.com/accounting basics/index.htm
Course Outcome:
- Depreciation
- Preparation of Journal entries in the books of Drawer and Drawee – Bills of Exchange
- Preparation of Ledger accounts in the books of Consignor and Consignee
- Valuation of Unsold stock
- Preparation of Receipts and Payments account and Income and Expenditure account.
- Preparation of Balance sheet. Opening balance sheet to findout Capital fund.
For detail Syllabus of all other subjects of Commercial & Computer Practice, C18 curriculum do visit Diploma In Commercial & Computer Practice 3rd Sem Syllabus for C18 curriculum.
For all Commercial & Computer Practice results, visit TSSBTET DCCP all semester results direct links.