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CBSE Syllabus for Class 12 Accountancy Exam Pattern ~ Solved Papers Pre Years

CBSE Syllabus for Class 12 Accountancy Exam Pattern ~ Solved Papers Pre Years

CBSE Class 12 Accountancy Syllabus is published on CBSE Board Website. Through this article, we are provided all the essential information which is related to CBSE Syllabus for Class 12 Accountancy. Candidates will attend the Accountancy 12th Class Exam are keen for checking the CBSE Syllabus. For the sake of candidates, we have HSC Accountancy Syllabus in the web post through which candidates can easily download the syllabus. Candidates are hereby informed that download the syllabus in pdf format for future use. Check below section for more information.

CBSE Syllabus for Class 12 Accountancy

CBSE Syllabus for Class 12

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Candidates can download the syllabus from our website with the help of link that will be provided in the article below. CBSE Accountancy HSC Syllabus is available below.  Article contains complete details regarding of exam pattern, solved question paper and more information of CBSE XII Class Exam. CBSE Board will made changed in their syllabus time to time so candidates have to visit our website for collecting refresh information time to time. Syllabus for Accountancy Class 12th Exam is beneficial for all candidates who will appear in exam.

CBSE 12 Accountancy Exam Pattern

The Accountancy written exam will contain 80 marks and duration of the exam is 3 hours. The internal assessment will carry 20 Marks.

Units Subjects Marks
Part A Accounting for Not-for-Profit Organizations, Partnership Firms and Companies 60
Part B Financial Statement Analysis 20
Part c Project Work

or

20
Part B Computerized Accounting 20
Part C Practical Work 20

 CBSE 12th Accountancy Syllabus 2019

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 given 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 partnership deed.
  • Fixed v/s fluctuating capital accounts. Preparation of Profit and Loss Appropriation account- division of profit among partners, guarantee of profits.
  • Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio).
  • Goodwill: nature, factors affecting and methods of valuation – average profit, super profit and capitalization.

Unit-3 Accounting for Companies

  • Accounting for Share Capital
  • Accounting for Debentures

Part B: Financial Statement Analysis

Unit 4: Analysis of Financial Statements

Financial statements of a Company: Statement of Profit and Loss and Balance Sheet in prescribed form with major headings and sub headings (as per Schedule III to the Companies Act, 2013).

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Unit 5: Cash Flow Statement

  • Adjustments relating to depreciation and amortization, profit or loss on sale of assets including investments, dividend (both final and interim) and tax
  • Bank overdraft and cash credit to be treated as short term borrowings.
  • Current Investments to be taken as Marketable securities unless otherwise specified.

Download CBSE Accountancy HSC Syllabus Pdf

Download Accountancy Solved Papers Pre Years Pdf

Central Board of Secondary Board Website: www.cbse.nic.in

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