Tamil Nadu HSE Second Year Accountancy study plan

State the accounting equation and classify 30 given items into assets, liabilities and capital without error

Apply the matching, accrual and going-concern concepts to explain why eight stated transactions are recorded as they are

Prepare a trading account and profit and loss account for a sole trader from a given list of adjustments, treating closing stock, outstanding expenses and prepaid expenses

Distinguish capital expenditure from revenue expenditure across 15 items and justify each classification in one line

Prepare a balance sheet with adjustments for depreciation, bad debts, provision for doubtful debts and interest on capital

Compute depreciation under straight-line and written-down-value methods for the same asset over four years and compare the two schedules

Record the journal entry for asset purchase, annual depreciation and asset disposal including profit or loss on sale

Solve three final-account problems under time pressure at 45 minutes each

Journalise 25 transactions covering capital introduction, drawings, interest on drawings and interest on capital in a partnership

Prepare ledger accounts and extract a trial balance that balances from those journal entries

Allocate profit among partners under a deed specifying salary, interest on capital and a 3:2 profit-sharing ratio

Draft the journal entries for admission of a partner covering goodwill, revaluation of assets and capital adjustment

Prepare a profit and loss appropriation account and capital accounts for a firm where a partner retires, including the settlement of the retiring partner's dues

Record the dissolution of a firm: realisation account, cash account and partners' capital accounts

Write up a three-column cash book, a purchases book and a sales book from a mixed transaction list

Prepare a bank reconciliation statement from a cash book and pass book summary, explaining each reconciling item

Journalise the issue of shares at par, at a premium and at a discount, and record calls in arrears and calls in advance

Prepare the share capital section of a company balance sheet showing authorised, issued, subscribed and called-up capital

Compute profit from incomplete records using the statement of affairs method and the conversion method for the same data set

Reconstruct a trading account and cash account from a single-entry summary and find the missing figure for purchases or sales

Compute gross profit ratio, net profit ratio, current ratio, quick ratio, debt-equity ratio and stock turnover from a given balance sheet

Interpret six computed ratios in two sentences each, stating what the result signals about liquidity or profitability

Prepare a cash flow statement from operating, investing and financing activities using the indirect method

Reconcile net profit to net cash from operations by adjusting for depreciation, gain on sale and working capital changes

Classify 20 cost items into material, labour and overhead, and into direct and indirect

Compute prime cost, works cost and cost of production for a small manufacturing illustration

Describe how a computerised accounting system records a transaction from voucher entry to trial balance, and state two controls that prevent posting errors

Explain the purpose of the Imprest system and record petty cash transactions in an analytical petty cash book

Answer two full-length model papers under a 3-hour timer, allocating time by domain weight

Review every wrong answer and write the correct rule or format beside it

Re-derive the twelve formulas most often forgotten: depreciation, ratios, goodwill, cash flow adjustments and incomplete-records profit

Redo the two weakest problems from weeks 1 to 7 without referring to notes