Commerce & Accountancy is one of the major subjects of Telangana Board Class 12 Commerce stream. The syllabus for this is huge and complicated; thus, students must carry the syllabus in hard copy. The TS Board 2nd Year syllabus 2024-25 for Commerce and Accountancy is provided in text and PDF. The students and teachers can easily refer to it and download the document for free.
There is not much time left for the final board examination, and thus students must keep the syllabus handy and start preparing for the 2025 exams.
DownloadTelangana Board Class 12th Commerce and Accountancy Syllabus 2025-26 here
TS 2nd Year Commerce and Accountancy Syllabus 2024-25
The table below comprises topics which need to be covered for the Telangana Board 12th Commerce and Accountancy 2025 board examination. check and download the same in PDF format from the link provided below:
Subject | Unit | Topics Covered |
Commerce | Unit I: Financial Markets and Stock Exchange | - Meaning & Concept of Financial Markets - Classification: Money Market, Bond Market, Debt Market, Equity Market, Forex, Derivatives & Structured Products - Primary & Secondary Markets: IPO & Trading - Money Market Instruments: Debt, Equity, Convertibles - Mutual Funds: Concepts, Objectives, Types - Stock Exchange: Meaning, Significance, Listing, Functions - BSE, NSE, SEBI, Stock Broker: Meaning, Role, Services |
Accountancy | Unit I: Depreciation | - Meaning, Significance, Causes - Methods of Depreciation - Problems: Fixed Installment & Diminishing Balance Methods - Illustrations & Exercises |
Commerce | Unit II: Business Services & Banking | - Meaning & Definition of Banks - Functions & Classification - E-Banking: ATM, Anywhere Banking, Internet Banking - Types of Deposits, Loans & Payments |
Commerce | Unit II: Business Services – Insurance | - Insurance: Meaning, Definition, Features, Principles - Functions & Types of Insurance - IRDA |
Accountancy | Unit II: Consignment Accounts | - Meaning & Significance - Consignment vs Sale - Terminology & Valuation of Unsold Stock - Loss of Stock, Proforma Invoice Method - Illustrations & Exercises |
Commerce | Unit III: Entrepreneurship | - Entrepreneur, Enterprise & Entrepreneurship - Functions, Types & Characteristics - Process of Setting up a Business - Opportunities in Telangana, Startups - Prerequisites, Registration & Funding (Case Studies) |
Accountancy | Unit III: Not for Profit Organisations (Theory) | - Meaning & Characteristics - Accounting Records - Capital vs Revenue Expenditure/Receipts - Deferred Revenue Expenditure - Payment vs Expenditure - Accounting Treatment of Important Terms - Preparation of Receipts & Payments Account (Theory & Problems) |
Accountancy | Unit III: Not for Profit Organisations (Practical) | - Preparation of Income & Expenditure Account - Preparation of Balance Sheet - Final Accounts with Adjustments - Illustrations & Exercises |
Commerce | Unit IV: Internal & International Trade | - Internal Trade: Meaning, Types, Features - Distribution Chain: Producers, Wholesalers, Retailers, Consumers - Types of Retail Trade, SEZs - International Trade: Meaning, Importance, Scope, Benefits - Export & Import Procedures, Export Processing Zones |
Accountancy | Unit IV: Partnership Accounts (Theory) | - Meaning, Features, Partnership Deed - Capital Accounts & Profit/Loss Appropriation - Admission, Retirement, Death of Partner - New Profit Sharing Ratio, Gaining & Sacrificing Ratios - Revaluation of Assets/Liabilities - Goodwill & Accounting Treatment |
Accountancy | Unit IV: Partnership Accounts (Problems) | - Partners’ Capital Accounts (Fixed & Fluctuating) - Final Accounts - Admission & Retirement of Partner - Death of Partner (Theory only) - Illustrations & Exercises |
Commerce | Unit V: Principles & Functions of Management | - Meaning & Definitions - Objectives, Nature & Levels - Management vs Administration - Principles & Functions: Planning, Organising, Staffing, Directing, Controlling - POSDCORB Framework |
Accountancy | Unit V: Computerized Accounting System | - Meaning, Features, Advantages & Limitations - Manual vs Computerized Systems - Types of Accounting Software (Theory Only) |
