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If you are TS intermediate Student then you are well aware of changes that happened in Intermediate Syllabus before and during the pandemic.
Now, TSBIE has prescribed a 100% syllabus for the Academic Year 2022-23 for all the students of both I & II Year Intermediate Education as the pandemic has lost its effect and all the Junior colleges have been working since 15th June 2022.
Hence, the Government of Telangana, the TSBIE prescribed a 100% syllabus as well as a Model Question Paper for Intermediate Public Examination (IPE) & Intermediate Public Advanced Supplementary Examination (IPASE)- 2023, which we used to follow before the COVID-19 pandemic.
In this post, you will find all the information regarding the Intermediate first-year new 100% syllabus for Commerce subject. (w.e.f 2019-2020) applicable for the march 2020 Final Exams and the 2023 Final Exams.
Telangana State Board of Intermediate Education, Hyderabad
Syllabus(w.e.f 2019-2020)
Applicable for 2022-2023
Commerce -I (Part - I)
UNIT – I: EVOLUTION AND FUNDAMENTALS OF BUSINESS
Introduction to
Business: History of commerce
in India – Classification of human activities; economic
and non-economic – Types of economic activities; Business – Profession & employment – Concept – meaning – features
– objectives; corporate social responsibility of business
Business Activities: Concept
of Industry and Commerce – Hindrances
involved in Commerce - Branches of Commerce – the interrelationship between industry, trade and commerce – a distinction between industry, trade and commerce
UNIT – II: FORMS OF BUSINESS ORGANIZATIONS
Concept and Meaning
of business organization – forms of business
organization.
Sole Proprietorship: Meaning and definitions – features – advantages
and disadvantages of Sole proprietorship.
Joint Hindu Family Business and Co-operative Societies: Meaning – features – advantages and disadvantages of Joint Hindu Family Business;
Co-operative societies
– Meaning – definition - feature
and types – advantages
and disadvantages of co-operative societies.
Partnership Firm: Meaning and definition – features of a Partnership
firm – Types of partners
– advantages and disadvantages of partnership firm – Limited liability partnership firm – Registration of partnership firm – partnership deed – Rights and duties of partners – the dissolution of a partnership firm.
Joint Stock Company: Meaning and Definition of a Company as per companies Act – 2013 – features and classification of joint
stock companies – Differences between a private company and public company – Advantages and disadvantages of joint stock companies.
UNIT – III: FORMATION OF COMPANY AS PER COMPANIES ACT-2013
Formation of Company: Formation of a Company - Steps in formation
of a company
– promotion
– functions of promoters
– types of promoters
– incorporation or registration of a company – Capital
subscription - commencement of business – memorandum of association – articles of association – prospectus
– minimum subscription and certificate of commencement of business.
UNIT –
IV: SOURCES OF BUSINESS FINANCE
Meaning
of Business Finance – Nature and need – the significance of Business
Finance Classification of Sources of funds – Factors determining
the choice of source of finance.
Non- Institutional Sources of finance РInstitutional Sources of Finance and International sources of a fianc̩.
UNIT – V: MSME and MNCs
MSMEs: Meaning
and definition of enterprise
and MSMEs – Registration requirements under MSMED Act, 2006 – the significance of MSMEs – Privileges offered
to MSMEs – other promotional measures for MSMEs.
MNCs: Meaning and definition – the necessity
of globalization – MNCs – Features – Advantages and Disadvantages of MNCs.
Emerging Trends in Business: Meaning
and Definition of E–business – Scope of E-business – Benefits of E-business – Opportunities and challenges of business 21st century.
PART – B (Accountancy
– I)
Unit – I: Introduction
to Accounting.
Bookkeeping and accounting.: Introduction- Bookkeeping-
Accounting- Basics Accounting Terms.
Accounting principle: Accounting Principle- GAAP- Accounting Concept- Accounting
Conventions - Accounting Standards- IFRS.
Recording of Business Transactions: Concept of the voucher,
preparation of voucher - Accounting equation- Basis of accounting- Systems of Accounting-
Meaning of Account - Classification of Accounts- Rules of Debit and Credit- Journal
and Ledger.
Unit – II: Subsidiary Books
Meaning- Needs and Advantage - Types of subsidiary books- Preparation
of Subsidiary Books.
Unit- III: Cash book and Bank Reconciliation Statement.
Cash Book: Meaning- characteristics- Importance and Advantages
of cash book- Types of cash books and their preparation- Simple cash book- 2
column cash book (cash and discount &Bank and discount column). – Three column
cash book- petty cash book
Bank Reconciliation Statement: Nature of the cash
book and passbook. ( bank statement)- reasons for differences- meaning and
advantages of BRS. – procedure for preparation of a BRS- preparation of BRS
under favourable an unfavourable (overdraft) balances
Unit- IV: Trial Balance and Rectification of Errors
Trial balance.:
Meaning- features or characteristics- objectives- merits and limitations of
trial balance- types of preparation of trial balance.
Rectifications of error.: Meaning- types of errors-
suspense account and rectification of errors.
Unit- V: Final
accounts of Sole trading concerns.
Meaning- objectives
of the preparation of final accounts- capital and revenue items- preparation of
trading and manufacturing account- preparation of profit and loss account and
preparation of balance sheet. – preparation of final accounts without and with
adjustments.
If you want to download the Telangana State Intermediate 1st Year Commerce 100% syllabus along with the model paper then click👉👉👉👉 here.
You can also find the whole syllabus in your textbook, which you can buy from the Amazon website. if you haven't purchased yet. Buy all CEC Textbook from here
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