CBSE Class XII Economics Syllabus

Accountancy Syllabus For Class 12

Class 12 Accountancy furnishes a wide range of concepts and an advanced information regarding the subject which includes all the questions provided in the chapter provided in the Accountancy syllabus.

Over the centuries, accounting has been conserved and limited to the monetary record-keeping pursuits of the accountant. However, the current day’s rapidly developing business environment has impelled the accountants to revise their representation and functions both within the enterprise and the association.

Accountancy syllabus emphasises on enhancing the fundamental comprehension about the nature and purpose of the accounting information and its utility in the conduct of business operations. This progresses logical reasoning, analytical skills and considered judgmental potential among the students.

Class 12 Accountancy provides a wide range of illustrative examples; which helps the students to comprehend and learn quickly.

Class 12 Accountancy syllabus, chapter wise is given below:

Accountancy Class 12 – Part 1
Chapter 1	Accounting For Not For Profit Organisation
	Meaning and Characteristics of Not-for-Profit Organisation Accounting Records of Not-for-Profit Organisations Receipt and Payment Account Income and Expenditure Account Balance Sheet Some Peculiar Items Income and Expenditure Account based on Trial Balance Incidental Trading Activity
Chapter 2	Accounting for Partnership Firms – Basic Concepts
	Nature of Partnership Partnership Deed Special Aspects of Partnership Accounts Maintenance of Capital Accounts of Partners Distribution of Profit among Partners Guarantee of Profit to a Partner Past Adjustments Final Accounts
Chapter 3	Reconstitution Of A Partnership Firm – Admission Of A Partner
	Modes of Reconstitution of a Partnership Firm Admission of a New Partner New Profit Sharing Ratio Sacrificing Ratio Goodwill Adjustment for Accumulated Profits and Losses Revaluation of Assets and Reassessment of Liabilities Adjustment of Capitals Change in Profit Sharing Ratio among the Existing Partners
Chapter 4	Reconstitution Of A Partnership Firm – Retirement/Death Of A Partner
	Ascertaining the Amount Due to Retiring/Deceased Partner Gaining Ratio Treatment of Goodwill Adjustment for Revaluation of Assets and Liabilities Adjustment of Accumulated Profits and Losses Disposal of Amount Due to Retiring Partner Adjustment of Partner’s Capital Death of a Partner
Chapter 5	Dissolution Of Partnership Firm
	Dissolution of Partnership Dissolution of a Firm What are the Differences between Dissolution of Partnership and Dissolution of Firm? Settlement of Accounts Accounting Treatment

Accountancy Class 12 – Part 2
Chapter 1	Accounting for Share Capital
	Features of a Company Kinds of Companies Share Capital of a Company Categories of Share Capital Nature and Classes of Shares Issue of Shares Accounting Treatment Forfeiture of Shares
Chapter 2	Issue and Redemption of Debentures
	Meaning of Debentures Distinction between Shares and Debentures Types of Debentures Issue of Debentures Over Subscription Issue of Debentures for Consideration other than Cash Issue of Debentures as a Collateral Security Terms of Issue of Debentures Interest on Debentures Writing off Discount/Loss on Issue of Debentures Redemption of Debentures Redemption by Payment in Lump Sum Redemption by Purchase in Open Market Redemption by Conversion Sinking Fund Method
Chapter 3	Financial Statements of a Company
	Meaning of Financial Statements Nature of Financial Statements Objectives of Financial Statements Types of Financial Statements Uses and Importance of Financial Statements Limitations of Financial Statements
Chapter 4	Analysis of Financial Statements
	Meaning of Analysis of Financial Statements Significance of Analysis of Financial Statements Objectives of Analysis of Financial Statements Tools of Analysis of Financial Statements Comparative Statements Common Size Statement Limitations of Financial Analysis
Chapter 5	Accounting Ratios
	Meaning of Accounting Ratios Objectives of Ratio Analysis Advantages and Disadvantages of Ratio Analysis Limitations of Ratio Analysis Types of Ratios Liquidity Ratios Solvency Ratios Activity (or Turnover) Ratio Profitability Ratios
Chapter 6	Cash Flow Statement
	Cash and Cash Equivalents What is Operating Cash Flow?

Syllabus

CBSE Class XII Economics Syllabus

Accountancy Syllabus For Class 12

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