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class 12 accountancy syllabus

Get the revised and updated Class 12 Accountancy Syllabus

James Anderson by James Anderson
April 29, 2022
in Education
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As per the notices and the syllabus released by CBSE, a small portion of the class 12 accountancy syllabus has been deducted. So, all the commerce background students need to be aware of the new updated syllabus. Also, this new updated syllabus will help them to cover the required topics effectively.

Also, after the student has the new and updated syllabus with them, they will not only be able to stick to the topic but also will save their time. So, after the syllabus part, practice is also considered one of the most important parts of preparation. For the same reason, students can go through the class 12 commerce question paper, But first, we will check the Class 12 Accountancy syllabus.

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Class 12 Accountancy curriculum

Class 12 Accountancy Exam has been divided into two sections: Term 1 and Term 2. And as per the sections, there are two exams for accountancy. The curriculum or syllabus for both the Terms are different. Also, 50% of the syllabus is asked in Term 1 and the remaining 50% in term 2. Apart from this term division, the syllabus has also been updated. So let us go through the updated syllabus and the term-wise topics for class 12 Accountancy.

Class 12 Accountancy syllabus

Part A: Accounting for Not-for-Profit Organizations, Partnership Firms, and Companies

Unit 1: Financial Statements of Not-for-Profit Organizations

  • Not-for-profit organizations: concept.
  • Receipts and Payments Account features and preparation.
  • Income and Expenditure Account: features, preparation of income and expenditure account, and balance sheet from the receipts and payments account with additional information.

Unit 2: Accounting for Partnership Firms

  • Partnership: features, Partnership Deed.
  • Provisions of the Indian Partnership Act 1932 in the absence of a partnership deed.
  • Fixed v/s fluctuating capital accounts. Preparation of Profit and Loss Appropriation account- a profit division among partners, a guarantee of profits.
  • Past adjustments (relating to interest on capital, interest on drawing, salary, and profit-sharing ratio).
  • Goodwill: nature, factors are affecting and methods of valuation – average profit, super profit, and capitalization.
DELETED TOPICS

Accounting for Partnership firms – Reconstitution and Dissolution.

  • Admission of a partner – adjustment of capital accounts and preparation of balance sheet.
  • Retirement and death of a partner: adjustment of capital accounts. Preparation of loan account of the retiring partner.
  • Preparation of deceased partner’s capital account and his executor’s account.

Unit 3: Accounting for Companies

Accounting for Share Capital

  • Share and share capital: nature and types.
  • Accounting for share capital: issue and allotment of equity and preferences shares. Public subscription of shares – over subscription and under subscription of shares; issue at par and a premium, call in advance and arrears (excluding interest), issue of shares for consideration other than cash.
  • Concept of Private Placement and Employee Stock Option Plan (ESOP).
  • Accounting treatment of forfeiture and reissue of shares.
  • Disclosure of share capital in the Balance Sheet of a company.

Accounting for Debentures

  • Debentures: Issue debentures at par, at a premium, and a discount. Issue of debentures for consideration other than cash; Issue of debentures with terms of redemption; debentures as collateral security-concept, interest on debentures. Writing off discount/loss on the issue of debentures.

Unit – 3 Accounting for Companies

Accounting for Share Capital

  • Share and share capital: nature and types.
  • Accounting for share capital: issue and allotment of equity and preferences shares. Public subscription of shares – over subscription and under subscription of shares; issue at par and a premium, call in advance and arrears (excluding interest), issue of shares for consideration other than cash.
  • Concept of Private Placement and Employee Stock Option Plan (ESOP).
  • Accounting treatment of forfeiture and reissue of shares.
  • Disclosure of share capital in the Balance Sheet of a company.

Accounting for Debentures

  • Debentures: Issue debentures at par, at a premium, and at a discount. Issue of debentures for consideration other than cash; Issue of debentures with terms of redemption; debentures as collateral security-concept, interest on debentures. Writing off discount/loss on the issue of debentures.

Unit 5: Cash Flow Statement

  • Meaning, objectives, and preparation (as per AS 3 (Revised) (Indirect Method only)

Part C: Project Work

For the 2021-22 session, students will be required to make only one CBSE Class 12 Accountancy Project. Students must refer to the CBSE guidelines for more details.

Part B: Computerised Accounting

Unit 4: Computerised Accounting

  • Overview of Computerised Accounting System
  • Accounting Application of Electronic Spreadsheet.
  • Using Computerized Accounting System.
  • Database Management System (DBMS)

Therefore, this was the entire updated syllabus of Accountancy for the class 12 CBSE Board exam. Also, the students must stick to this syllabus to acquire good marks. Additionally, they can also follow the exam pattern to analyze the important topics.

Tips to clear with good marks

So, now, we have reached another significant section. So here we have the tips to score good marks in the CBSE Class 12 Board Exam. Firstly, students must go through their updated syllabus, which is crucial. The same syllabus will let you know the portions or the topics that will come in the examination. Secondly, the students must find a reliable source or platform from where they can complete their entire Class 12 Accountancy syllabus. Also, in the current day, the best source is online classes. Online classes are the most reliable platform to complete the syllabus without spending unnecessary traveling time. Moreover, online classes can be repeated as many times as you want to revise them. Finally, after the significant two-step, never forget the primary step to practice and revise the entire syllabus.

Conclusion

Therefore, here we learned about the latest syllabus of Accountancy for the session 2021-2022. All the commerce students need to follow up on the updated syllabus for Accountancy. Also, we discussed the major topics regarding the exam that covers the tip to score high in the exam. So, if you also want to get a good score in CBSE Class 12 exam, then make sure you follow up on those tips. Additionally, online classes are the best ways to complete the syllabus by students. So, students must enrol themselves in online classes such as VidySetu. Hence, Vidya Setu is the leading online education platform. It aims at providing the best lectures and study materials for class 11 and 12 students. So, finally, keep these things in your note and then begin your preparation.

James Anderson

James Anderson

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