Table of Contents
CBSE Class 12 Accountancy Syllabus 2023-24: The Central Board of Secondary Education (CBSE) has recently released the official CBSE Class 12 Accountancy Syllabus for the academic year 2023-24. This syllabus serves as a detailed guide for students, highlighting the topics they must cover for their final exams. Updated PDF links for the CBSE Class 12 Accountancy Syllabus can be found on the official website for easy access. The following article discusses the CBSE Class 12 Accountancy Syllabus.
CBSE Class 12 Accountancy Syllabus 2023-24
The CBSE Class 12 Accountancy Syllabus for the academic year 2023-24 covers the following topics. Below given is a breakdown of the marks weightage for the Accountancy subject according to the CBSE Syllabus:
Also Check: Class 12 Chemistry Syllabus
| Unit | Periods | Marks |
| Part A Accounting for Partnership Firms and Companies | ||
| Unit 1: Accounting for Partnership Firms | 105 periods | 36 marks |
| Unit 2: Accounting for Companies | 45 periods | 24 marks |
| Total Marks | 60 | |
| Part B: Financial Statement Analysis | ||
| Unit 3: Analysis of Financial Statements | 30 periods | 12 marks |
| Unit 4: Cash Flow Statement | 20 periods | 8 marks |
| Total Marks | 20 | |
| Project | 20 | |
| Project Work | ||
| Project File | 4 | |
| Written Test | 1 hour | 12 |
| Viva Voce | 4 | |
| or | ||
| Part B: Computerized Accounting | ||
| Unit 4: Computerized Accounting | 50 periods | 20 marks |
| Part C: Practical Work | 20 | |
| Practical Work | ||
| Practical File | 4 | |
| Practical Examination | 1 hour | 12 |
| Viva Voce | 4 |
Class 12 Accountancy Syllabus PDF
Below given is the list of the chapters included in the CBSE Class 12 Accountancy Syllabus. To access the CBSE Syllabus for Class 12 Accountancy, simply click on the provided link:
Part A: Accounting for Partnership Firms and Companies
Unit 1: Accounting for Partnership Firms
- Partnership: features, Partnership Deed
- Provisions of the Indian Partnership Act 1932
- Fixed v/s fluctuating capital accounts
- Preparation of Profit and Loss Appropriation account
- Goodwill
- Accounting for Partnership firms Reconstitution and Dissolution
- Retirement and death of a partner
- Dissolution of a partnership firm
Unit 2: Accounting for Companies
- Accounting for Share Capital
- Accounting for Debentures
Part B: Financial Statement Analysis
Unit 3: Analysis of Financial Statements
- Financial Statements of a Company: Meaning, Nature, Uses, and Importance
- Financial Statement Analysis: Meaning, Significance, Objectives, Importance, and Limitations
- Tools for Financial Statement Analysis: Cash flow analysis, Ratio analysis
- Accounting Ratios: Meaning, Objectives, Advantages, Classification, and Computation
- Liquidity Ratios: Current ratio, Quick ratio
- Solvency Ratios: Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio, Interest Coverage Ratio, Debt to Capital Employed Ratio
- Activity Ratios: Inventory Turnover Ratio, Trade Receivables Turnover Ratio, Trade Payables Turnover Ratio, Fixed Asset Turnover Ratio, Net Asset Turnover Ratio, Working Capital Turnover Ratio
- Profitability Ratios: Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net Profit Ratio, Return on Investment
Unit 4: Cash Flow Statement
- Meaning, Objectives, Benefits
- Cash and Cash Equivalents
- Classification of Activities
- Preparation (as per AS 3 (Revised) Indirect Method only)
Also Check: CBSE Class 12 Physics Syllabus
Class 12 Accountancy Syllabus PDF Download Link
The CBSE Class 12 Accountancy syllabus for the academic year 2023-24 explains details of the chapters included in the Accountancy syllabus of class 12. A proper understanding of the Accountancy syllabus for class 12 helps students effectively prepare for their Accountancy final exam. Students are encouraged to download the Class 12 Accountancy Syllabus PDF to create a strategic exam preparation plan. Students can visit the below to download the Class 12 Accountancy Syllabus PDF.
Class 12 Accountancy Syllabus PDF Download Link
CBSE Class 12 Accountancy Syllabus: Preparation Tips
Studying accountancy effectively can be rewarding with the right approach. Here are some tips to help you excel in your CBSE Class 12 accountancy studies:
- Understand the Syllabus: Begin by thoroughly understanding the CBSE Class 12 Accountancy syllabus. Identify all the chapters and topics covered to create a study plan.
- Study Regularly: Allocate regular study time for Accountancy each day. Consistent practice and revision are key to mastering the subject.
- Conceptual Understanding: Focus on building a strong conceptual understanding of accounting principles and practices. Pay attention to the fundamentals before moving on to advanced topics.
- Practice Numerical Problems: Accountancy involves a lot of numerical problems. Practice solving different types of questions from each chapter to enhance your problem-solving skills.
- Refer to NCERT Textbook: NCERT textbooks are the best resources for CBSE exam preparation. Read each chapter thoroughly and solve the exercises provided at the end.
- Use Reference Books: Apart from NCERT, refer to additional reference books for Class 12 Accountancy to gain a deeper insight into complex topics and practice more questions.
- Make Notes: Prepare concise notes while studying each chapter. These notes will serve as a quick revision tool before exams.
- Solve Sample Papers and Previous Year Papers: Practice solving sample papers and previous year question papers to get acquainted with the exam pattern, marking scheme, and types of questions asked.
- Seek Help When Needed: Don’t hesitate to seek help from teachers, classmates, or online resources if you encounter any doubts or difficulties while studying.
- Revision: Regularly revise all the chapters and topics covered to reinforce your understanding and retain information effectively.
FAQs on CBSE Class 12 Accountancy Syllabus 2023- 2024
What are the key topics covered in the CBSE Class 12 Accountancy syllabus?
The key topics include accounting for partnership firms, accounting for companies, financial statement analysis, cash flow statements, and computerised accounting
Where can I find the CBSE Class 12 Accountancy Syllabus for the academic year 2023-24?
The CBSE Class 12 Accountancy Syllabus for the academic year 2023-24 can be accessed on the official website of the Central Board of Secondary Education (CBSE). Students can download the syllabus in PDF format from the website.
Are NCERT textbooks sufficient for Class 12 Accountancy preparation, or should students refer to additional reference books?
While NCERT textbooks provide a solid foundation, referring to additional reference books can offer deeper insights into complex topics and provide extra practice questions. However, ensure that the reference books align with the CBSE syllabus.
