Andhra Pradesh 12th Accountancy Syllabus 2025-26 pdf download

S.No.

Chapter Name

Topic

1

Bills of Exchange

1.1 Meaning and Definition 1.2 Features of a Bill of Exchange

1.3 Parties to a Bill of Exchange

1.4 Advantages of a Bill of Exchange

1.5 Types of Bills of Exchange

• 1.5.1 Time and Demand Bills 1.5.2 Trade and Accommodation Bills
• 1.5.3 Inland and Foreign Bills

1.6 Difference between a Bill and a Promissory note

1.7 Difference between a Bill and a Cheque

1.8 Important Terminology

1.9 Accounting Treatment for Bills of Exchange

• 1.9.1 Methods of Dealing with a Bill of Exchange by Drawer 1.10 Honour of Bills of Exchange
• 1.11 Dishonour of Bills of Exchange
• 1.12 Renewal of a Bill
• 1.13 Retiring a Bill under Rebate
• 1.14 Insolvency of Drawee

2

Depreciation

2.1 Meaning and Definition 2.2 Need for depreciation

2.3 Causes of Depreciation 2.4 Accounting Treatment, Purchase of Asset, Purchase of Asset, Use of Asset, Sale of Asset

2.5 Methods of providing depreciation

2.6 Straight Line Method

2.7 Reducing Balance Method

• 2.7.1 Difference Between Straight Line Method and Reducing Balance Method Summary

3

Consignment

3.1 Introduction

3.2 Characteristics/Features of Consignment

3.3 Difference between consignment and sale

• 3.4 Important Documents
• 3.4.1 Proforma Invoic
• 3.4.2 Account Sales

3.5 Commission

• 3.5.1 Ordinary Commission
• 3.5.2 Del Credre Commission
• 3.5.3 Over-Riding Commission

3.6 Accounting Treatment in the Books of Consigner

• 3.6.1 Consignment Account
• 3.6.2 Consignment Personal Account
• 3.6.3 Goods sent on Consignment Account

3.7 Accounting Treatment in the books of Consignee

• 3.7.1 Proforma of consignors Account

3.8 Valuation of Unsold Stock 3.9 Loss of stock-Types

• 3.9.1 Normal Loss

4

Not-For-Profit Organization

4.1 Introduction

4.2 Characteristics

4.3 Capital and Revenue Transactions

4.4 Distinction Between Profitable and Not-for-Profit Organizations

4.5 Formation of Not-For-Profit Organizations 4.6 Accounting Records to be maintained in Not-For-Profit Organizations

• 4.6.1 During the Accounting Period,
• 4.6.2 At the end of the Accounting Year

4.7 Preparation of Receipts and Payments Account

• 4.7.1 Distinction between Receipts and Payments, Account and Cash Book, Features of Receipts and Payments Account, Steps in Preparation of Receipts and Payments A/C

4.8 Preparation of Income and Expenditure Account, Features of Income and Expenditure Account, Distinction between Receipts and Payments Accounts and Income and Expenditure Account, Conversion of Receipts and Payments Accounts and Income and Expenditure Account

4.9 Treatment of Important Items

4.10 Balance Sheet

5

Partnership Accounts

5.1 Introduction

5.2 Meaning and Definition 5.3 Features of Partnership Firm

5.4 Partnership Deed

• 5.4.1 Rules Applicable in the Absence of an Agreement

5.5 Distribution of Profit/Loss among partners

• 5.5.1 Profit and Loss Appropriation Account

5.6 Maintenance of Capital Accounts of Partners

5.7 Interest on Partner’s Loan 5.8 Interest on Capital

5.9 Interest on Drawings

6

Admission of a Partner

6.1 Introduction

6.2 New Profit Sharing Ratio

• 6.2.1 Sacrificing Ratio

6.3 Revaluation of Assets and Liabilities

6.4 Adjustments of Reserves and Accumulated Profit or Losses

6.5 Goodwill

• 6.5.1 Methods of Valuation of Goodwill
• 6.5.2 Treatment of Goodwill 6.6 Adjustment of Partners Capital

7

Retirement/Death of a Partner

7.1 Introduction

7.2 New Profit Sharing Ratio

• 7.2.1 Gaining Ratio

7.3 Revaluation of Assets and Liabilities

7.4 Adjustment of Accumulated Profits and Losses

7.5 Treatment of Goodwill

7.6 Adjustment of Capitals 7.7 Disposal of Amount Due to Retiring Partner

7.8 Share of Profits/Losses up to date of deceased Partner

8

Company Accounts

8.1 Introduction

8.2 Categories of Share Capital

• 8.2.1 Categories of Share Capital

8.2.2 Types of shares

8.3 Issues of Shares

• 8.3.1 Shares issued at Par or Face value
• 8.3.2 Shares Issued at Premium(Section 52)
• 8.3.3 Shares Issued at Discount(Section 53)

9

Computerised Accounting System

9.1 Introduction

9.2 Computers in Accounting 9.3 Process of Computerised Accounting

9.4 Driving Forces for Computerised Accounting

9.5 Comparison of Manual and Computerized System 9.6 Advantages of Computerised Accounting System

9.7 Limitations of Computerised Accounting System

9.8 Sourcing of Accounting Software

9.9 Accounting Packages

10

Accounts from Incomplete Records

10.1 Introduction

10.2 Meaning and Definition 10.3 Features of Accounts from Incomplete Records 10.4 Limitations of Accounts from Incomplete Records 10.5 Differences Between Single Entry System and Double Entry System

10.6 Preparing Statement of Affairs

10.7 Difference of Profit of Loss of Business

10.8 Ascertainment of Profit or Loss of Business

10.9 Application of Single Entry System to Partnership Firms