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Conceptual Framework Of Specialised Accounting — Syllabus

Telangana Open School (TOSS) · Class 12 · Accountancy

What Conceptual Framework Of Specialised Accounting covers in Telangana Open School (TOSS) Class 12 Accountancy: 2 topics, for the 2026-27 session.

48 questions25 flashcards6 formulas & key relations5 concepts

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2 Topics · Telangana Open School (TOSS) Class 12 Accountancy · 2026-27

Topics in Conceptual Framework Of Specialised Accounting

1

11.1 Consignment Accounting

  • Consignment is when goods are sent by the owner (consignor) to an agent (consignee) for sale on commission basis.
  • Ownership remains with the consignor until the goods are sold by the consignee.
  • Unsold goods can be returned to the consignor, unlike in a sale.
2

11.2 Non-Trading Concerns Accounting

  • Non-trading concerns like clubs, hospitals, and charities do not aim for profit.
  • Main financial statements: Receipts and Payments Account, Income and Expenditure Account, and Balance Sheet.
  • Receipts and Payments Account is a real account showing cash inflows and outflows.

Key Concepts

Central concept: Specialised Accounting

Consignment AccountingNon-Trading Organisations Accounting

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Frequently Asked Questions

What are the important topics in Conceptual Framework Of Specialised Accounting for Telangana Open School (TOSS) Class 12 Accountancy?
Key topics in Conceptual Framework Of Specialised Accounting include 1 Consignment Accounting, 2 Non-Trading Concerns Accounting. Study these first, then practise questions on each for the Telangana Open School (TOSS) Class 12 board exam.
How should I revise Conceptual Framework Of Specialised Accounting for the Telangana Open School (TOSS) Class 12 board exam?
Learn the core ideas first, then work through the 48 practice questions on Conceptual Framework Of Specialised Accounting. Revise definitions regularly and use flashcards for quick recall before the exam.

Sources & Official References

Content is aligned to the official syllabus. Refer to the board website for the latest curriculum.

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