NDSS Academy

Class 12 Accountancy

Class 12 Accountancy: full syllabus tuition with regular tests (CBSE / UP Board).

12 महीनेअवधि 10Chapters57टॉपिक
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सिलेबस · पाठ्यक्रम

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01Accounting for Partnership: Basic Concepts 6 टॉपिक
  1. Nature of partnership and partnership deed
  2. Provisions of the Partnership Act in absence of a deed
  3. Fixed and fluctuating capital accounts
  4. Interest on capital and drawings
  5. Profit and loss appropriation account
  6. Guarantee of profit and past adjustments
02Reconstitution of a Partnership Firm - Admission of a Partner 7 टॉपिक
  1. Change in profit sharing ratio among existing partners
  2. New ratio and sacrificing ratio
  3. Goodwill: nature, factors and valuation
  4. Accounting treatment of goodwill
  5. Revaluation of assets and liabilities
  6. Reserves and accumulated profits
  7. Adjustment of capitals
03Reconstitution of a Partnership Firm - Retirement/Death of a Partner 6 टॉपिक
  1. New ratio and gaining ratio
  2. Treatment of goodwill
  3. Revaluation and reserves
  4. Settlement of amount due to retiring partner
  5. Deceased partner's share of profit till date of death
  6. Executor's account
04Dissolution of Partnership Firm 5 टॉपिक
  1. Modes of dissolution
  2. Settlement of accounts (Section 48)
  3. Realisation account
  4. Partners' capital and cash/bank accounts
  5. Unrecorded assets and liabilities
05Accounting for Share Capital 7 टॉपिक
  1. Features and kinds of shares
  2. Issue of shares at par and premium
  3. Over-subscription and pro-rata allotment
  4. Calls in arrears and calls in advance
  5. Forfeiture of shares
  6. Reissue of forfeited shares
  7. Presentation in the balance sheet
06Issue and Redemption of Debentures 6 टॉपिक
  1. Meaning and types of debentures
  2. Issue at par, premium and discount
  3. Issue for consideration other than cash
  4. Issue as collateral security
  5. Interest on debentures
  6. Writing off discount / loss on issue
07Financial Statements of a Company 5 टॉपिक
  1. Meaning and nature of financial statements
  2. Statement of Profit and Loss
  3. Balance sheet format as per Schedule III
  4. Major heads and sub-heads
  5. Uses and limitations
08Analysis of Financial Statements 5 टॉपिक
  1. Objectives and significance
  2. Tools of analysis
  3. Comparative statements
  4. Common-size statements
  5. Limitations of analysis
09Accounting Ratios 4 टॉपिक
  1. Liquidity ratios: current and quick ratio
  2. Solvency ratios: debt-equity, total assets to debt, proprietary, interest coverage
  3. Activity ratios: inventory, trade receivables, trade payables, working capital turnover
  4. Profitability ratios: gross profit, net profit, operating, return on investment
10Cash Flow Statement 6 टॉपिक
  1. Meaning, objectives and benefits
  2. Cash and cash equivalents
  3. Classification of activities
  4. Cash from operating activities (indirect method)
  5. Investing and financing activities
  6. Preparation of cash flow statement

परिचय

आप यह कर पाएँगे

  • Prepare profit and loss appropriation accounts and partners' capital accounts (fixed and fluctuating)
  • Value goodwill and pass entries for admission, retirement and death of a partner
  • Prepare realisation account and settle accounts on dissolution of a firm
  • Record issue, forfeiture and reissue of shares and issue of debentures
  • Prepare a company balance sheet as per Schedule III and analyse it with comparative and common-size statements
  • Calculate liquidity, solvency, activity and profitability ratios
  • Prepare a cash flow statement by the indirect method (AS-3)

यह किसके लिए है

  • Class 12 commerce students of CBSE and UP Board
  • Students who need regular practice in partnership and company accounts
  • Students preparing for CA Foundation along with board exams

आपको क्या चाहिए

  • Class 11 Accountancy (journal, ledger, trial balance, final accounts)
  • NCERT Class 12 Accountancy Part I and II textbooks

सवाल

Which syllabus is followed?

The current rationalised NCERT Class 12 Accountancy syllabus, used by CBSE and UP Board.

Are formats and presentation taught?

Yes. Students practise the exact formats of appropriation account, realisation account, Schedule III balance sheet and cash flow statement.

How are tests conducted?

A test after each chapter, monthly cumulative tests and board-pattern mock papers with step marking.

Is the option of Computerised Accounting covered?

The core course covers Part II (Analysis of Financial Statements). Computerised Accounting can be arranged on request.

Download the syllabus (PDF)

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