CBSE class 12 Accountancy syllabus 2022-23 has been released by CBSE on the official website. Class 12th is the final stage of the higher secondary studies, therefore students have to prepare well to get admission to reputed colleges for further studies. Accountancy is introduced in class 11 and continues as the main subject in 12 also. Accountancy is important for the students of commerce as it helps to understand the business and financial processes. CBSE Class 12 Accountancy syllabus 2022-23 will help the students to cover all the topics and to understand the marks distribution throughout the course. In this article we have included all the details you need in one place, from question paper design to unit wise summary, we have included all the details you’ll need. Here, we have also included mark distribution along with the syllabus, so that the students can understand the marking scheme.
Students can the details about CBSE class 11 Accountancy syllabus 2022-23 in this article. There are four units and practical works included in the syllabus for the academic year of 2022-23. The units comply into parts based on topics, there are their parts in the CBSE class 11 Accountancy syllabus 2022-23. Parts of the syllabus are Accounting for partnership firms and companies, financial statement analysis, or Computerised accounting and project work or practical work. The below-given table will make the students understand the unit, marks distribution, and the number of periods. The total marks for the CBSE class 11 Accountancy exam is 100, in which practical or project work contributes 20 marks and the rest of the theory is 80 marks. The time given for the students to complete the exam is 3 hours.
|CBSE Class 12 Accountancy Syllabus 2022-23
|Part accounting accounting accounting||Accounting for Partnership Firms and Companies|
|Unit 1. Accounting for Partnership Firms||105||36|
|Unit 2. Accounting for Companies||45||24|
|Part B||Financial Statement Analysis|
|Unit 3. Analysis of Financial Statements||30||12|
|Unit 4. Cash Flow Statement||20||8|
|Part C||Project Work||20||20|
|Project work will include:|
|Project File||4 Marks|
|Written Test||12 Marks (One Hour)|
|Viva Voce||4 Marks|
|Part B||Computerized Accounting|
|Unit 4. Computerized Accounting||50||20|
|Part C||Practical Work||20||20|
|Practical work will include:|
|Practical File 4 Marks|
|Practical Examination 12 Marks (One Hour)|
|Viva Voce 4 Marks|
Accounting for Partnership firms – Reconstitution and Dissolution.
the existing partners – sacrificing ratio, gaining ratio, accounting for revaluation of assets and reassessment of liabilities, and treatment of reserves, accumulated profits, and losses. Preparation of revaluation account and balance sheet.
reserves, accumulated profits, and losses, adjustment of capital accounts, and preparation of capital, current account, and balance sheet.
Retirement and death of a partner: effect of retirement/death of a partner on change in profit sharing ratio, treatment of goodwill (as per AS 26), treatment for revaluation of assets and reassessment of liabilities, adjustment of accumulated profits, losses, and reserves, adjustment of capital accounts and preparation of capital, current account, and balance sheet. Preparation of loan account of the retiring partner.
Calculation of deceased partner’s share of profit till the date of death. Preparation of deceased partner’s capital account and his executor’s account.
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)).
i)If the realized value of tangible assets is not given it
should be considered as realized at book value itself.
ii)If the realized value of intangible assets is not
given it should be considered nil (zero value).
Accounting for Share Capital
Accounting for Debentures
Financial statements of a Company: Meaning, Nature, Uses, and importance of financial statements.
Statement of Profit and Loss and Balance Sheet in the prescribed form with major headings and subheadings (as per Schedule III to the Companies Act,
Overview of Computerised Accounting System
Using Computerized Accounting System.
TheIn theSE Class 12 Accountancy Syllabus 2022-23, Question-based design will help the students to understand the question paper and the marking scheme. Question paper design includes the type of questions students should expect, weightage per topic, and the marks each topic contains. Total number
|SN||Typology of Questions||Marks||Percentage|
|1||Remembering and Understanding||44||55%|
|3||Analyzing, Evaluating, and Creating
1.Is there any syllabus reduction in the CBSE class 12 Accountancy Syllabus?
Ans. For the academic year of 2022-23, the board has not reduced the syllabus. The students have to study all the syllabus or 100 percent of the syllabus to appear in the exams.
2. What is the syllabus of accounts for class 12?
Ans. CBSE Class 12 Accountancy 2022-23 contains four units, Accounting for Partnership Firms, Accounting for Companies, Analysis of Financial Statements, and Cash Flow Statement.
3. Is the CBSE class 12 Accountancy Syllabus released?
Ans. Yes, the CBSE class 12 Accountancy Syallabus 2022-23 has been released and students can download the syllabus from the official website. To get more details visit the official website.
4. Will the CBSE class 12 board exam cancelled?
Ans. The board has not announced any cancellation of the CBSE class 12 boards for 2022-23. The exam is going to be held in April, in offline mode.
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