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.
- 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.
- The weightage of two units viz. Fundamentals and Reconstitution (and Dissolution) has been increased by five marks each.
- 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.
- No change has been made in the syllabus for Part-B and Part-C.
- 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.
|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|
New Syllabus at a glance
|One Paper||3 Hours||80 Marks|
|Part A :||Accounting for Partnership Firms and Companies|
|1.||Accounting for Partnership Firms – Fundamentals||10|
|2.||Accounting for Partnership Firms – Reconstitution and
|3.||Accounting for Share Capital||18|
|4.||Accounting for Debentures||7|
|Part B:||Financial Statement Analysis|
|5.||Analysis of Financial Statements||12|
|6.||Cash Flow Statement||8|
|Unit 1 : Project File||4 marks|
|Unit 2 : Written Test||12 marks (one hour)|
|Unit 3 : Viva-Voice||4 marks||20|
|Part C:||Computerized Accounting|
|5.||Overview of Computerised
|6.||Accounting Applications of Electronic Spread sheet||6|
|7.||Using Computerized Accounting System||4|
|8.||Data Base Management System||6|
|Unit 1 : File||4 marks|
|Unit 2 : Practical Examination||12 marks (one hour)|
|Unit 3 : Viva Voce’||4 marks|