HSC Accounting 1st Paper Hand Note PDF Download

HSC Accounting 1st Paper Hand Note pdf download


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What is a hand note?

A hand note is a complete note made by a student on a specific subject. So that he records all the details of all the chapters on the subject. You can also create hand notes on a specific topic under the supervision of your own teachers.


Why hand notes are needed?

Hand notes can be a reliable way to learn all the ins and outs of a chapter. Suppose you do not understand a topic of a subject, then if you have a hand note and if you have written that subject in the class while the teacher is teaching, then you can easily understand the subject again.


The first paper of accounting has ten chapters. 

Usually there are no maths in the first chapter. This chapter deals with the concepts, characteristics, origins and evolutionary history, objectives, etc. of accounting.


The second chapter contains journals, ledgers, cash books etc.


The third chapter is the Bank Coordination/ Reconciliation Statement. Usually when we deposit money in the bank we save an account and the bank saves an account. Sometimes there are discrepancies between the bank account and our account due to some transactions. The bank adjustment statement is prepared to correct this discrepancy.


Chapter Four Rewamil. Rewamil is the list or statement that is prepared by arranging the debit and credit rates of all the accounts in order to verify the mathematical accuracy of the account. This is the fourth step of the calculation cycle.


Chapter Five Principles of Accounting. There is usually no math in this chapter. Different policies are discussed here. Such as: accounting policy, purchase price policy, income recognition policy, expenditure recognition policy, full disclosure policy etc.


The sixth chapter deals with the accounts receivable. Accounts receivable, unpaid dues, unpaid dues or doubtful debt reserves, discount accounts receivable, receivable notes, receipt of receivable notes, renewal of receivable notes, etc. are discussed here.


Chapter 7 Worksheet. A worksheet is a medium for presenting the accounts of an organization in one page. From Rewamil to Adjustment Entry, Integrated Rewamil, Detailed Income Statement, Reserved Income Statement and Statement of Financial Status are displayed in a multi-tabular paper.


Chapter VIII Accounting of visible and invisible assets. Resources are needed to build and manage a business organization. These resources can usually be divided into two parts. Namely: visible and invisible. Visible resources are resources that can be seen, touched. Such as: furniture, appliances, computers, buildings, etc. On the other hand, resources that cannot be seen or touched are called invisible resources. Reputation, copyright, patent, trademark are examples of invisible assets.


Chapter IX Financial Statement. This chapter contains Financial Statement, Detailed Income Statement, Ownership Statement, Financial Statement Statement, Cash Flow Statement, Liquidity Priority Statement, Fixed Priority Statement, Debtor Discount Reserve, Delayed Advertisement etc.


Chapter X Unilateral Submission Procedure. There are small, medium and large enterprises in the business world. It is usually possible for medium and large enterprises to know the financial results of a business by following a two-way filing procedure. But for small businesses such as: parlors, saloons, grocery stores, drug stores, manihari shops or many other businesses established on a sole proprietorship, it is costly to know the actual status of the business by following this method. However, if there is a need to know the profit-loss and financial status of these businesses for special needs, it is determined through a special method. This particular method is known as one-way filing method.