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INTERMEDIATE 1 YEAR ACCOUNTANCY SYLLABUS

TELANGANA STATE BOARD OF INTERMEDIATE EDUCATION, HYDERABAD ACADEMIC YEAR 2020-2021 30% DELETED CONTENT IN VIEW OF COVID-19 PANDEMIC INTERMEDIATE 1st YEAR ACCOUNTANCY SYLLABUS Unit I Introduction to Accounting Book Keeping Accounting Standards IFRS; Capital and Revenue Expenditure Unit II Recording of Business Transactions Concept of Voucher, Preparation of Vouchers, Unit III Subsidiary Books and Bank Reconciliation Statement Need & Advantages of Subsidiary Books -Preparation of Subsidiary Books Characteristics, Importance & Advantages of Cash Book 2 column cash book (Cash and Discount, Bank and Discount column) Preparation of BRS with unfavourable (Overdraft) balance Unit IV Trial Balance and Rectification of Errors Merits and Limitations of Trial Balance - Types of Preparation of Trial Balance Suspense Account Unit V Final Accounts of Sole Trading Concerns Manufacturing Account Adjustments other than the 5 mentioned (Closing Stock, Outstanding Expenses, Prepaid Expenses, Depreciation, Provision for Doubtful Debts) to be deleted TELANGANA STATE BOARD OF INTERMEDIATE EDUCATION, HYDERABAD ACADEMIC YEAR 2020-2021 30% DELETED CONTENT IN VIEW OF COV

1.ATOMIC STRUCTURE: Discovery of Election, proton and Neutron, atomic number, isotopes and isobars. Thomson’s model and its limitations. Rutherford’s model and its limitations 1.6 Quantum mechanical model of an atom - shapes of atomic orbitals 2.CLASSIFICATION OF ELEMENTS A ND PERIODICITY OF PROPERTIES 2.1 Need to classify elements 2.2 Genesis

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