Based on the analysis of the past Accountancy exam papers, here are some of the key topics that appear frequently and could potentially be tested in upcoming exams:

1. Accounting Concepts and Objectives: Definition of accounting, its objectives, limitations, accounting concepts like dual aspect, accounting equation etc.
2. Rectification of Errors: Types of errors, use of suspense account, rectifying journal entries
3. Depreciation: Methods of depreciation like straight line and written down value, change in methods, asset accounts
4. Bank Reconciliation Statement: Causes of disagreement in cash book and pass book balances, preparation of BRS
5. Single Entry System: Features, determination of profit/loss under this method
6. Non-Trading Concerns: Accounting treatment of items like subscriptions, donations, legacies
7. Bill of Exchange/Promissory Notes: Definition, parties involved, importance
8. Final Accounts of Sole Proprietorship: Preparation of trading and profit & loss account, balance sheet
9. Accounting for Consignments: Accounting in books of consignor and consignee, consignment/accounts sales account
10. Adjustments & Provisions: Differences between outstanding, prepaid, accrued expenses; provision vs reserve