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CBSE Syllabus Class 12th Accountancy

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 Students who are to appear for CBSE Board Exam 2022 can download the syllabus in PDF format from the link shared below. The CBSE syllabus and the marks break up is available here for the students to understand clearly. Step by step following of CBSE Term 2 Syllabus 12th Accountancy would be helpful to score great marks in CBSE Board Exam 2022. 

CBSE Syllabus 2022 (Term 2): Class 12th Accountancy

Part :- A

Unit: Accounting for Not – For Profit Organisations

  • 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: Accounting for Partnership Firms

Accounting for Partnership firms - Reconstitution and Dissolution.

  • Retirement and death of a partner: effect of retirement/death of a partner on change in profit sharing ratio, treatment of goodwill, treatment for revaluation of assets and reassessment of liabilities, adjustment of accumulated profits and reserves and preparation of balance sheet.
  • Calculation of deceased partner’s share of profit till the date of death.
  •           Dissolution of a partnership firm: meaning of dissolution of partnership and partnership firm, types of dissolution of a firm. 
  • Settlement of accounts - preparation of realization account, and other related accounts: capital accounts of partners and cash/bank a/c (excluding piecemeal distribution, sale to a company and insolvency of partner(s)).

Unit - Accounting for Companies

Accounting for Debentures

Debentures: Issue of 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.

Part – B:

Unit: Analysis of Financial Statements

  • Financial statements of a Company:
  • Tools for Financial Statement Analysis: Comparative statements, common-size statements.

Unit: Cash Flow Statement

Meaning, objectives and preparation (as perAS 3 (Revised) (Indirect Method only)

OR

Part B: Computerised Accounting

Unit: Computerised Accounting

  • Using Computerized Accounting System.
  • Steps in the installation of CAS, codification and Hierarchy of account heads, creation of accounts.
  • Data: Entry, validation and verification.
  • Adjusting entries, preparation of balance sheet, profit and loss account with closing entries and opening entries.
  • Need and security features of the system.

  • Database Management System (DBMS)
  • Concept and Features of DBMS.
  • DBMS in Business Application.
  • Generating Accounting Information – Payroll.

Part C: Practical Work

Students would prepare only ONE project in the entire academic session, which is divided into two terms i.e. Term – I and Term – II

Detailed guidelines for project work are as follows:

Students need to create one specific project only in which they would be required to cover the company profile, assessment of financial statements, and specific report analysis. The main objective of preparing the project report is for the following reason:

  • Students are able to state the meaning, objectives, and limitations of financial statement analysis.
  • Study the proper use of different tools of ‘financial statements analysis’ like comparative analysis, Ratios and Cash flow statements.
  • Capable to create Comparative Statements and Common Size Statements.
  • Understand the Meaning, objective, advantages, and limitations of Accounting Ratios.



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