CBSE changes class 12th Accountancy Syllabus

Meritnation|May 8th, 2012 04:17pm

CBSE has changed the syllabus for Class XIIth Accountancy with effect from the academic session 2012-13. The below mentioned points highlight the basic changes that have been made.

  1. As per the new syllabus, the first unit of Accounting for Not-for-Profit Organizations carrying 10 marks has been removed from the Class XIIth syllabus.
  2. The weightage of two units viz. Fundamentals and Reconstitution (and Dissolution) has been increased by five marks each.
  3. A clear cut bifurcation of marks has been made in the unit ‘Accounting for Share Capital and Debenture’. This unit earlier carried 25 marks but there was no specific distribution of marks between the two parts- Shares and Debentures. From this year, Accounting for Share Capital will carry 18 marks and Accounting for Debenture will carry 7 marks.
  4. No change has been made in the syllabus for Part-B and Part-C.
  5. Part A is compulsory for all students, however in addition to Part A, a student may opt for any one section out of Part B and Part C.
CLASS
Part A 3 Hours 100 Marks
Old Syllabus New Syllabus
Accounting for Not-for-Profit Organisations , Partnership Firms & Companies Marks Accounting for PartnershipFirms & Companies Marks Total Marks
1. Accounting for Not-for-Profit Organisations 10 Accounting for Not-for-Profit Organisations 10
2. Accounting for Partnership Firms I 5 1. Accounting for Partnership Firms I- (Fundamentals) + 5 10
3. Accounting for Partnership Firms II 20 2. Accounting for Partnership Firms II- (Reconstitution & Dissolution) + 5 25
4. Accounting for Share Capital and Debenture 25 3. Accounting for Share Capital 18 18
4. Accounting for Debenture 7 7
Total 60 Total 60

New Syllabus at a glance

CLASS XII
One Paper 3 Hours 80 Marks
Units Marks
Part A : Accounting for Partnership Firms and Companies
1. Accounting for Partnership Firms – Fundamentals 10
2. Accounting for Partnership Firms – Reconstitution and
Dissolution
25
3. Accounting for Share Capital 18
4. Accounting for Debentures 7
60
Part B: Financial Statement Analysis
5. Analysis of Financial Statements 12
6. Cash Flow Statement 8
7. Project Work
Unit 1 : Project File 4 marks
Unit 2 : Written Test 12 marks (one hour)
Unit 3 : Viva-Voice 4 marks 20
OR 40
Part C: Computerized Accounting
5. Overview of Computerised
Accounting System
4
6. Accounting Applications of Electronic Spread sheet 6
7. Using Computerized Accounting System 4
8. Data Base Management System 6
9. Practical Work 20
Unit 1 : File 4 marks
Unit 2 : Practical Examination 12 marks (one hour)
Unit 3 : Viva Voce’ 4 marks
40

Add Comment Total Comments (107)

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  • 2. Kunal Banik  |  January 22nd, 2014 at 8:31 pm

    Accounts is not tough, it’s all about basics n concept clarity

  • 3. honey  |  October 22nd, 2013 at 11:07 am

    this is ridiculous i came to know that deferred tax liability and assets have cut from syllabus but they are still in course some teachers make us to teach it and some guide not !!!!!!Fictitious assets given in formula to be deducted but it now not to be if there is error in the book it must be republished or proper course should be given. Sorry for against but this make us in trouble as it is known to CBSE that it is most important year for us.

  • 4. balance sheet in company,latest change  |  August 16th, 2013 at 10:38 pm

    if u give information about company balance sheet

  • 5. mahima  |  August 14th, 2013 at 6:29 pm

    Is joint life policy is deducted from our syllabus?

  • 6. shaikhaslam  |  August 11th, 2013 at 10:44 pm

    i want economics important question of class 12 of session 2013-14

  • 7. udit  |  August 9th, 2013 at 7:08 pm

    So difficult …..OMG .. God ,, help us plzz

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