Class 11 accountancy question pattern suggestions MCQ 2024 |Accountancy 1st semester suggestion 2024
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- เผยแพร่เมื่อ 24 ก.ย. 2024
- Class 11 accountancy question pattern suggestions MCQ 2024 |Accountancy 1st semester suggestion 2024
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Introduction & Theory Base of Accounting
Accounting:
Meaning, Accounting as a source of information,
Objectives and limitations.Users of accounting
information and their needs.Sub-fields of
Accounting (Financial Accounting, Cost
Accounting and Management Accounting).
Basic Accounting Terms:
Entity, Business Transaction, Capital, Drawings,
Liabilities (Non-Current and Current), Assets
(Non-Current, Current); Expense, Revenue,
Income, Profit, Gain, Loss, Purchase, Sales,
Goods, Stock, Debtor, Creditor, Voucher,
Discount (Trade discount and Cash discount),
Contingent Assets and Contingent Liabilities,
Revenue and Capital Receipts, Revenue and
Capital Expenditure, Deferred Revenue
Expenditure.
GAAP (Generally Accepted Accounting
Principles): Concept.
Basic Accounting Concept:
Business Entity, Money Measurement, Going
Concern, Accounting Period, Cost Concept, Dual
Aspect, Revenue Recognition, Matching, Full
Disclosure, Consistency, Conservatism,
Materiality and Objectivity.
System of Accounting:
Single Entry and Double Entry.
Basis of Accounting:
Cash Basis and Accrual Basis.
Valuation Principles:
Historical Cost, Current Cost, Realizable Value
and Present Value.
Accounting Standards:
Objectives of Accounting Standards (AS) and
Indian Accounting Standards (Ind AS).
Applicability of Ind AS.
Goods and Service Tax (GST):
Characteristics and Advantages.
Fundamental Accounting Process - I
Voucher and Transactions:
Source documents and Vouchers, Preparation of
Vouchers
Fundamental Accounting Equation:
Meaning and Analysis.
Rules of Debit and Credit
Book of Original Entry: Journal
Special Purpose Books:
Purchases Book, Sales Book, Purchases Return
Book, Sales Return Book, Journal Proper
Rectification of Errors (Before Preparation of
Trial Balance):
Classification of Errors: Errors of Omission,
Errors of Commission, Errors of Principles, and
Compensating Errors.
Detection and Rectification of Errors.
Reserves & Provisions
Provisions, Reserves - Meaning
Difference Between Provisions and Reserves.
Types of Reserves:
i. Revenue Reserve ii. Capital Reserve iii. General
Reserve iv. Specific Reserve v. Secret Reserve
Difference between Capital Reserve and Revenue
Reserve
Bills of Exchange (Excluding retiring, renewal and
accommodating Bills)
Bills of Exchange and Promissory Note:
Definition, features, parties, specimen and
distinction.
Important Terms:
Terms of Bill, Due Date, Days of Grace, Date of
Maturity, Bill at Sight, Bill after Date,
Discounting of Bill, Endorsement of Bill, Bill sent
for Collection, Dishonour of Bill and Noting of
Bill.
Accounting treatment of bills of exchange till
dishonour of bill.
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