AP Intermediate Accountancy Exam Pattern 2025-26: Check AP Inter 2nd Year Accountancy Blueprint Here

1

Bills of Exchange

1.1 Meaning and Definition
1.2 Features of a Bill of Exchange

1.3 Parties to a Bill of Exchange

1.4 Advantages of a Bill of Exchange

1.5 Types of Bills of Exchange
1.6 Difference between a Bill and a Promissory note

1.7 Difference between a Bill and a Cheque

1.8 Important Terminology

1.9 Accounting Treatment for Bills of Exchange

2

Depreciation

2.1 Meaning and Definition
2.2 Need for depreciation

2.3 Causes of Depreciation
2.4 Accounting Treatment, Purchase of Asset, Purchase of Asset, Use of Asset, Sale of Asset

2.5 Methods of providing depreciation

2.6 Straight Line Method

2.7 Reducing Balance Method

3

Consignment

3.1 Introduction

3.2 Characteristics/Features of Consignment

3.3 Difference between consignment and sale
3.5 Commission

3.6 Accounting Treatment in the Books of Consigner

3.7 Accounting Treatment in the books of Consignee

3.8 Valuation of Unsold Stock 3.9 Loss of stock-Types

4

Not-For-Profit Organization

4.1 Introduction

4.2 Characteristics

4.3 Capital and Revenue Transactions

4.4 Distinction Between Profitable and Not-for-Profit Organizations

4.5 Formation of Not-For-Profit Organizations 4.6 Accounting Records to be maintained in Not-For-Profit Organizations
4.7 Preparation of Receipts and Payments Account

4.8 Preparation of Income and Expenditure Account, Features of Income and Expenditure Account, Distinction between Receipts and Payments Accounts and Income and Expenditure Account, Conversion of Receipts and Payments Accounts and Income and Expenditure Account

4.9 Treatment of Important Items

4.10 Balance Sheet

5

Partnership Accounts

5.1 Introduction

5.2 Meaning and Definition
5.3 Features of Partnership Firm

5.4 Partnership Deed
5.5 Distribution of Profit/Loss among partners

5.6 Maintenance of Capital Accounts of Partners

5.7 Interest on Partner’s Loan 5.8 Interest on Capital

5.9 Interest on Drawings

6

Admission of a Partner

6.1 Introduction

6.2 New Profit Sharing Ratio

6.3 Revaluation of Assets and Liabilities

6.4 Adjustments of Reserves and Accumulated Profit or Losses

6.5 Goodwill

7

Retirement/Death of a Partner

7.1 Introduction

7.2 New Profit Sharing Ratio
7.3 Revaluation of Assets and Liabilities

7.4 Adjustment of Accumulated Profits and Losses

7.5 Treatment of Goodwill

7.6 Adjustment of Capitals
7.7 Disposal of Amount Due to Retiring Partner

7.8 Share of Profits/Losses up to date of deceased Partner

8

Company Accounts

8.1 Introduction

8.2 Categories of Share Capital

8.3 Issues of Shares

9

Computerised Accounting System

9.1 Introduction

9.2 Computers in Accounting
9.3 Process of Computerised Accounting

9.4 Driving Forces for Computerised Accounting

9.5 Comparison of Manual and Computerized System
9.6 Advantages of Computerised Accounting System

9.7 Limitations of Computerised Accounting System

9.8 Sourcing of Accounting Software

9.9 Accounting Packages

10

Accounts from Incomplete Records

10.1 Introduction

10.2 Meaning and Definition
10.3 Features of Accounts from Incomplete Records
10.4 Limitations of Accounts from Incomplete Records
10.5 Differences Between Single Entry System and Double Entry System

10.6 Preparing Statement of Affairs

10.7 Difference of Profit of Loss of Business

10.8 Ascertainment of Profit or Loss of Business

10.9 Application of Single Entry System to Partnership Firms