{"id":26369,"date":"2020-07-24T00:49:46","date_gmt":"2020-07-24T00:49:46","guid":{"rendered":"https:\/\/www.inspirenignite.com\/jntuh\/18ccp302c-advanced-accountancy-syllabus-for-commercial-computer-practice-3rd-sem-c18-curriculum-tssbtet\/"},"modified":"2020-07-24T00:49:46","modified_gmt":"2020-07-24T00:49:46","slug":"18ccp302c-advanced-accountancy-syllabus-for-commercial-computer-practice-3rd-sem-c18-curriculum-tssbtet","status":"publish","type":"post","link":"https:\/\/www.inspirenignite.com\/jntuh\/18ccp302c-advanced-accountancy-syllabus-for-commercial-computer-practice-3rd-sem-c18-curriculum-tssbtet\/","title":{"rendered":"18CCP-302C: Advanced Accountancy Syllabus for Commercial &amp; Computer Practice 3rd Sem C18 Curriculum TSSBTET"},"content":{"rendered":"<p align=\"justify\">Advanced Accountancy detailed Syllabus for Commercial &amp; Computer Practice (DCCP), C18 curriculum has been taken from the <a href=\"https:\/\/www.sbtet.telangana.gov.in\/\" style=\"color: inherit\" target=\"_blank\" rel=\"noopener\">TSSBTET<\/a> 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. <\/p>\n<p align=\"justify\">For all other Diploma in Commercial &amp; Computer Practice (DCCP) Syllabus for 3rd Sem C18 Curriculum TSSBTET, do visit <a href=\"..\/commercial-computer-practice-dccp-syllabus-for-3rd-sem-c18-curriculum-tssbtet\">Diploma in Commercial &amp; Computer Practice (DCCP) Syllabus for 3rd Sem C18 Curriculum TSSBTET Subjects<\/a>. The detailed Syllabus for advanced accountancy is as follows.  <\/p>\n<h4>Prerequisites:<\/h4>\n<p id=\"istudy\" style=\"text-align:center\">For the complete Syllabus, results, class timetable, and many other features kindly download the <a href=\"https:\/\/play.google.com\/store\/apps\/details?id=ini.istudy\" target=\"_blank\" rel=\"noopener\">iStudy App<\/a><br \/><b> It is a lightweight, easy to use, no images, and no pdfs platform to make students&#8217;s lives easier.<\/b><br \/><a href=\"https:\/\/play.google.com\/store\/apps\/details?id=ini.istudy&amp;pcampaignid=pcampaignidMKT-Other-global-all-co-prtnr-py-PartBadge-Mar2515-1\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/play.google.com\/intl\/en_us\/badges\/static\/images\/badges\/en_badge_web_generic.png\" alt=\"Get it on Google Play\" style=\"height:65px\"><\/a>.  <\/p>\n<h4>Course Outcome:<\/h4>\n<ol>\n<li>Calculation of Depreciation in various methods<\/li>\n<li>Journalise the transactions of honour the bill, dishonour the bill and endorsement of the bill.<\/li>\n<li>Preparation of Consignee and Consignor Accounts and Invoice price problems<\/li>\n<li>Valuation of Unsold stock, Normal loss and Abnormal loss.<\/li>\n<li>Preparation of Receipts and Payments Account, Income and Expenditure Account.<\/li>\n<li>Preparation of Balance Sheet with the help of Receipts and Payments account and Adjustments<\/li>\n<\/ol>\n<h4>Unit-I : Accounts of Non-Trading Concerns<\/h4>\n<p>  Accounts of a Non-Trading Organisation: Preparation of Receipts and Payments Account and Income &amp; Expenditure Account.<\/p>\n<h4>Unit-II : Accounts of Non-Trading Concerns<\/h4>\n<p id=\"istudy\" style=\"text-align:center\">For the complete Syllabus, results, class timetable, and many other features kindly download the <a href=\"https:\/\/play.google.com\/store\/apps\/details?id=ini.istudy\" target=\"_blank\" rel=\"noopener\">iStudy App<\/a><br \/><b> It is a lightweight, easy to use, no images, and no pdfs platform to make students&#8217;s lives easier.<\/b><br \/><a href=\"https:\/\/play.google.com\/store\/apps\/details?id=ini.istudy&amp;pcampaignid=pcampaignidMKT-Other-global-all-co-prtnr-py-PartBadge-Mar2515-1\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/play.google.com\/intl\/en_us\/badges\/static\/images\/badges\/en_badge_web_generic.png\" alt=\"Get it on Google Play\" style=\"height:65px\"><\/a>.  <\/p>\n<h4>Unit-III :Consignment<\/h4>\n<p>  Meaning and features &#8211; Distinction between consignment and sale &#8211; proforma invoice &#8211; ordinary and Del credere commission &#8211; accounting treatment in the books of consignor and consignee<\/p>\n<h4>Unit-IV Consignment<\/h4>\n<p>  valuation of unsold stock &#8211; normal\/abnormal loss evaluation.<\/p>\n<h4>Unit-V: Depreciation<\/h4>\n<p id=\"istudy\" style=\"text-align:center\">For the complete Syllabus, results, class timetable, and many other features kindly download the <a href=\"https:\/\/play.google.com\/store\/apps\/details?id=ini.istudy\" target=\"_blank\" rel=\"noopener\">iStudy App<\/a><br \/><b> It is a lightweight, easy to use, no images, and no pdfs platform to make students&#8217;s lives easier.<\/b><br \/><a href=\"https:\/\/play.google.com\/store\/apps\/details?id=ini.istudy&amp;pcampaignid=pcampaignidMKT-Other-global-all-co-prtnr-py-PartBadge-Mar2515-1\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/play.google.com\/intl\/en_us\/badges\/static\/images\/badges\/en_badge_web_generic.png\" alt=\"Get it on Google Play\" style=\"height:65px\"><\/a>.  <\/p>\n<h4>Unit-VI : Bills of Exchange<\/h4>\n<p>  Bills of Exchange &#8211; Accounting treatment for all bill transactions &#8211; Accommodation Bills -Accounting treatment for accommodation bills. Note: Except Part A, all questions are of problems only.<\/p>\n<h4>Course Outcome:<\/h4>\n<p>  Upon completing the course the student will be able to:<\/p>\n<p><strong>Understand the Accounts of Non-Trading Concerns.<\/strong>\n  <\/p>\n<ul>\n<li>Distinguish between trading and non-trading concerns.<\/li>\n<li>Explain the terms capital and revenue expenditures and capital and revenue receipts.<\/li>\n<li>Differentiate between capital\/revenue receipt and expenditure.<\/li>\n<li>Explain the term deferred revenue expenditure.<\/li>\n<li>Explain the terms used in non-trading concerns final accounts.<\/li>\n<li>Draw the proforma of Receipts and Payments account.<\/li>\n<li>Explain the features of Receipts and Payments Account.<\/li>\n<li>Draw the proforma of Income and Expenditure account.<\/li>\n<li>Explain the features of Income and Expenditure Account.<\/li>\n<li>Compare the Income and Expenditure Account with the Profit and Loss Account.<\/li>\n<li>Compare the Receipts and Payments Account with the Cash book.<\/li>\n<li>Compare the Receipts and Payments account with the Income and Expenditure account.<\/li>\n<li>Prepare Receipts and Payments Account from the list of balances.<\/li>\n<li>Prepare Income and expenditure account from the receipts and payments account or list of balances.<\/li>\n<\/ul>\n<p><strong>Understand the Accounts of Non-Trading Concerns.<\/strong>\n  <\/p>\n<ul>\n<li>Prepare previous years balance sheet to calculate capital fund.<\/li>\n<li>Prepare current years balance sheet.<\/li>\n<\/ul>\n<p><strong>Understand the Consignment Accounts<\/strong>\n  <\/p>\n<ul>\n<li>Explain the need for Consignment<\/li>\n<li>Explain the terms Consignor and Consignee<\/li>\n<li>Distinguish between consignee and agent<\/li>\n<li>Distinguish between consignment and sale<\/li>\n<li>Distinguish between consignment and joint venture<\/li>\n<li>Explain Account Sales and Proforma Invoice<\/li>\n<li>Explain types of commissions &#8211; 1) Ordinary 2) Del Credere<\/li>\n<li>Prepare both journal and ledger accounts without proforma invoice price for a consignment transaction.<\/li>\n<li>Prepare both journal and ledger accounts with proforma invoice price for a consignment transaction.<\/li>\n<\/ul>\n<p><strong>Understand the Consignment Accounts<\/strong>\n  <\/p>\n<ul>\n<li>Explain the procedure of calculating the unsold stock.<\/li>\n<li>Solve problems with unsold stock.<\/li>\n<li>Explain Normal Loss and Abnormal Loss<\/li>\n<li>Solve problems on normal and abnormal loss.<\/li>\n<\/ul>\n<p><strong>Understand the Need for Depreciation and Different Methods of Depreciation<\/strong>\n  <\/p>\n<ul>\n<li>Define Depreciation<\/li>\n<li>Explain the need for depreciation<\/li>\n<li>List and state the meaning of different methods of calculating depreciation.<\/li>\n<li>Compute depreciation under Straight Line method and Diminishing Balance Method.<\/li>\n<\/ul>\n<p><strong>Understand Bills of Exchange<\/strong>\n  <\/p>\n<ul>\n<li>Meaning of Negotiable Instruments<\/li>\n<li>Define Bill of exchange. Give its proforma.<\/li>\n<li>Explain the terms &#8211; Drawer, Drawee, Payee, Endorsement, Endorser, Endorsee,<\/li>\n<li>Holder in due course, Noting charges<\/li>\n<li>Prepare journal entries for<\/li>\n<ol type=\"a\">\n<li>honour of bill<\/li>\n<li>dishonour of bill<\/li>\n<li>endorsement of bill<\/li>\n<li>discounting of bill<\/li>\n<li>sending bill for collection in the books of drawer and drawee.<\/li>\n<\/ol>\n<li>Meaning of retirement of bill<\/li>\n<li>Meaning of renewal of bill<\/li>\n<li>Meaning of an accommodation bill and prepare journal entries<\/li>\n<li>Distinguish between trade bill and accommodation bill<\/li>\n<\/ul>\n<h4>Recommended Books<\/h4>\n<p id=\"istudy\" style=\"text-align:center\">For the complete Syllabus, results, class timetable, and many other features kindly download the <a href=\"https:\/\/play.google.com\/store\/apps\/details?id=ini.istudy\" target=\"_blank\" rel=\"noopener\">iStudy App<\/a><br \/><b> It is a lightweight, easy to use, no images, and no pdfs platform to make students&#8217;s lives easier.<\/b><br \/><a href=\"https:\/\/play.google.com\/store\/apps\/details?id=ini.istudy&amp;pcampaignid=pcampaignidMKT-Other-global-all-co-prtnr-py-PartBadge-Mar2515-1\" target=\"_blank\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/play.google.com\/intl\/en_us\/badges\/static\/images\/badges\/en_badge_web_generic.png\" alt=\"Get it on Google Play\" style=\"height:65px\"><\/a>.  <\/p>\n<h4>Suggested Student Activities<\/h4>\n<ol>\n<li>Student visits Library to refer to Manuals and magazines on Business development in various countries<\/li>\n<li>Students prepare charts and posters for different types of business organizations<\/li>\n<li>Visit nearby Industry to familiarize with Business Development techniques<\/li>\n<li>Analyze the issues in the different types of industries<\/li>\n<li>Quiz<\/li>\n<li>Group discussion<\/li>\n<li>Surprise test<\/li>\n<li>Role plays<\/li>\n<li>Verifying the health hazards of various business units and steps taken to curb them in different industrial units.<\/li>\n<li>Visit a Sole trading concern, partnership firm and a JSC.<\/li>\n<\/ol>\n<h4>Suggested E-Learning references<\/h4>\n<ol>\n<li>https:\/\/www.tutorialspoint.com\/accounting basics\/index.htm<\/li>\n<\/ol>\n<h4>Course Outcome:<\/h4>\n<ol>\n<li>Depreciation<\/li>\n<li>Preparation of Journal entries in the books of Drawer and Drawee &#8211; Bills of Exchange<\/li>\n<li>Preparation of Ledger accounts in the books of Consignor and Consignee<\/li>\n<li>Valuation of Unsold stock<\/li>\n<li>Preparation of Receipts and Payments account and Income and Expenditure account.<\/li>\n<li>Preparation of Balance sheet. Opening balance sheet to findout Capital fund.<\/li>\n<\/ol>\n<p align=\"justify\">For detail Syllabus of all other subjects of Commercial &amp; Computer Practice, C18 curriculum do visit <a href=\"..\/category\/dccp+3rd-sem\">Diploma In Commercial &amp; Computer Practice 3rd Sem Syllabus for C18 curriculum<\/a>.<\/p>\n<p align=\"justify\">For all Commercial &amp; Computer Practice results, visit <a href=\"https:\/\/www.inspirenignite.com\/jntuh\/ts-sbtet-diploma-result-nov-2019-declare\/\">TSSBTET DCCP all semester results<\/a> direct links.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Advanced Accountancy detailed Syllabus for Commercial &amp; Computer Practice (DCCP), C18 curriculum has been taken from the TSSBTET official website and presented for the diploma students. For Course Code, Course [&hellip;]<\/p>\n","protected":false},"author":2344,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":""},"categories":[128,132],"tags":[],"class_list":["post-26369","post","type-post","status-publish","format-standard","hentry","category-3rd-sem","category-dccp"],"_links":{"self":[{"href":"https:\/\/www.inspirenignite.com\/jntuh\/wp-json\/wp\/v2\/posts\/26369","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.inspirenignite.com\/jntuh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.inspirenignite.com\/jntuh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.inspirenignite.com\/jntuh\/wp-json\/wp\/v2\/users\/2344"}],"replies":[{"embeddable":true,"href":"https:\/\/www.inspirenignite.com\/jntuh\/wp-json\/wp\/v2\/comments?post=26369"}],"version-history":[{"count":0,"href":"https:\/\/www.inspirenignite.com\/jntuh\/wp-json\/wp\/v2\/posts\/26369\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.inspirenignite.com\/jntuh\/wp-json\/wp\/v2\/media?parent=26369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.inspirenignite.com\/jntuh\/wp-json\/wp\/v2\/categories?post=26369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.inspirenignite.com\/jntuh\/wp-json\/wp\/v2\/tags?post=26369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}