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Plus one accountancy
Important topics
Chapters-1 to10
Fahad elikkotil
Akmhss kottoor
9495914762
Chapter-1
Introduction to accounting
Important topics
Definition of Accounting
Qualitative Characteristics of Accounting Information
Objectives of Accounting
Basic Terms In Accounting
Chapter-2 Theory Base of Accounting
Important topics
1
...
Money measurement
3
...
Accounting period
5
...
Matching concept
7
...
Single column cash book
2
...
Petty cash book
4
...
Sales book
Theory –Contra entry and imprest system
Chapter-5 Bank Reconciliation Statement
Important topics
Concept of BRS
Causes of difference between cash book and pass book (Theory)
Preparation of BRS(problem)
•Balance as per cash book
•Balance as per pass book
•Balance as per cash book(overdraft)
•Balance as per pass book(overdraft)
Chapter-6 Trial Balance & Rectification of Errors
Important topics
Meaning of trial balance
Objectives of preparing the trial balance
Preparation of trial balance
Errors and rectification of errors (rectification entry)
Chapter-7 Depreciatioon, provision & reserve
Important topics
Needs for charging depreciation on assets
Causes of depreciation
Differences between 'provision' and 'reserve'
Terms- amortization , depletion
Fixed installment method & written down value method ( Problem)
Difference between fixed installment method & written down
value method
Chapter-9 Financial statements-1
Important topics
Trading and Profit and Loss Account
Relevant items in Trading and Profit and Loss Account
Calculation of cost of goods sold (Problem)
Balance Sheet (Marshalling order)
Chapter-10 Financial statements-2
Important topics
Preparation of financial statements(trading and profit and loss
a/c and balance sheet with Adjustments
1
...
Outstanding expenses
8 Mark
3
...
Accrued income
5
...
Depreciation
7
...
Provision for doubtful debts
Expected theory questions
Expected theory questions
13