The CBSE Class 12 Accountancy syllabus for the academic year 2024-25 has been released and is now available for download in PDF format. This syllabus provides comprehensive details about the topics covered in Accounting for Partnership Firms, Companies, Financial Statement Analysis, and Project Work. Students can download the PDF from the official CBSE website or via the link given below to prepare effectively for the upcoming exams.
CBSE Class 12 Accountancy Syllabus 2024-25
The CBSE Class 12 Accountancy syllabus is divided into three parts: Accounting for Partnership Firms and Companies, Financial Statement Analysis, and Project Work or Computerized Accounting. Below is the detailed syllabus with marks distribution.
Units, Periods and Marks Distribution
Part A: Accounting for Partnership Firms and Companies
| Units | Periods | Marks |
|---|---|---|
| Unit 1: Accounting for Partnership Firms | 105 | 36 |
| Unit 2: Accounting for Companies | 45 | 24 |
| Total | 150 | 60 |
Part B: Financial Statement Analysis
| Units | Periods | Marks |
|---|---|---|
| Unit 3: Analysis of Financial Statements | 30 | 12 |
| Unit 4: Cash Flow Statement | 20 | 8 |
| Total | 50 | 20 |
Part C: Project Work
| Units | Marks | Periods |
|---|---|---|
| Project Work | 20 | 20 |
| – Project File | 12 | |
| – Viva Voce | 8 |
OR
Part B – Computerized Accounting
| Units | Periods | Marks |
|---|---|---|
| Unit 4: Computerized Accounting | 50 | 20 |
Part C: Practical Work
| Units | Marks |
|---|---|
| Practical Work | 20 |
| – Practical File | 12 |
| – Viva Voce | 8 |
Detailed Syllabus Breakdown
Part A: Accounting for Partnership Firms and Companies
Unit 1: Accounting for Partnership Firms (105 Periods, 36 Marks)
- Topics Covered:
- Partnership: Features, Partnership Deed, provisions of the Indian Partnership Act 1932.
- Fixed vs. Fluctuating Capital Accounts:
- Preparation of Profit and Loss Appropriation Account (division of profit, guarantee of profits).
- Past adjustments related to interest on capital, drawings, salary, and profit-sharing ratio.
- Goodwill:
- Meaning, factors affecting, methods of valuation (average profit, super profit, capitalization).
- Reconstitution and Dissolution:
- Change in Profit Sharing Ratio among existing partners, admission of a partner, retirement, and death of a partner.
- Dissolution of partnership firm: Meaning, types, settlement of accounts.
- Learning Outcomes:
- Understand partnership concepts and provisions of the Partnership Act.
- Differentiate between fixed and fluctuating capital.
- Develop skills in preparing Profit and Loss Appropriation Account.
- Understand goodwill valuation and its treatment.
- Understand accounting treatment during reconstitution and dissolution.
Unit 2: Accounting for Companies (45 Periods, 24 Marks)
- Topics Covered:
- Share Capital:
- Features and types of companies, share and share capital (equity and preference shares).
- Issue and allotment of shares: Over and under subscription, issue at par/premium, calls in advance and arrears.
- Forfeiture and re-issue of shares.
- Private Placement and Employee Stock Option Plan (ESOP).
- Debentures:
- Types, issue at par/premium/discount, terms of redemption, collateral security, accounting treatment.
- Share Capital:
- Learning Outcomes:
- Understand share capital transactions and accounting for shares and debentures.
- Develop skills in writing off discounts on debentures.
- Explain the presentation of share capital and debentures in the balance sheet.
Part B: Financial Statement Analysis
Unit 3: Analysis of Financial Statements (30 Periods, 12 Marks)
- Topics Covered:
- Financial statements of a company (as per Schedule III of the Companies Act 2013).
- Tools for Analysis:
- Comparative Statements, Common Size Statements, Ratio Analysis, Cash Flow Analysis.
- Learning Outcomes:
- Understand financial statements and tools for analysis.
- Develop skills in preparing Comparative and Common Size Statements.
- Compute different accounting ratios.
Unit 4: Cash Flow Statement (20 Periods, 8 Marks)
- Topics Covered:
- Meaning, objectives, benefits, classification of activities.
- Preparation using the Indirect Method as per AS 3.
- Learning Outcomes:
- Understand objectives and preparation of cash flow statements.
- Apply adjustments related to depreciation, profit/loss on sale of assets, and dividends.
Part C: Project Work (20 Periods, 20 Marks)
- Components:
- Project File: 12 Marks
- Viva Voce: 8 Marks
- Project Topics:
- Comparative and Common Size Financial Statements
- Accounting Ratios
- Segment Reports
- Cash Flow Statements
Part B: Computerized Accounting (Optional)
Unit 4: Computerized Accounting (50 Periods, 20 Marks)
- Topics Covered:
- Overview and application in accounting.
- Features of a computerized accounting system.
- Accounting Application of Electronic Spreadsheets:
- Generating accounting information, data representation.
- Using Computerized Accounting System:
- Installation, creation of accounts, data entry, validation, and verification.
Part C: Practical Work (20 Marks)
- Components:
- Practical File: 12 Marks
- Viva Voce: 8 Marks
Prescribed Books
- Financial Accounting – I Class XI NCERT
- Accountancy – II Class XI NCERT
- Accountancy – I Class XII NCERT
- Accountancy – II Class XII NCERT
- Accountancy – Computerised Accounting System Class XII NCERT
Suggested Question Paper Design
| S.No | Typology of Questions | Marks | Percentage |
|---|---|---|---|
| 1 | Remembering and Understanding: Recall facts, terms, basic concepts. | 44 | 55% |
| 2 | Applying: Solve problems using acquired knowledge. | 19 | 23.75% |
| 3 | Analyzing, Evaluating, and Creating: Examine, make inferences, propose solutions. | 17 | 21.25% |
| Total | Theory | 80 | 100% |
Class 12 Accountancy Project Topics 2024-25
CBSE Class 12 accountancy project topics 2024-25 for the current academic year:
Financial Statement Analysis of a Company
- Analyze the financial statements (balance sheet, income statement, and cash flow statement) of a listed company.
- Focus on ratios like profitability, liquidity, and solvency ratios.
Budgeting and Financial Planning for a Business
- Prepare a comprehensive budget for a hypothetical business.
- Cover various types of budgets such as cash budget, sales budget, and production budget.
Study of Depreciation Accounting
- Study the methods of depreciation accounting like Straight Line and Written Down Value methods.
- Practical application of depreciation calculations using different methods.
Ratio Analysis of a Company
- Study different types of financial ratios (profitability, liquidity, turnover, etc.) for a company over a period of time.
- Analyze how these ratios impact decision-making.
Inventory Valuation Methods
- Comparative study of inventory valuation methods: FIFO, LIFO, and Weighted Average.
- Discuss how these methods impact the financial statements.
Cash Flow Analysis
- Prepare a project on cash flow statements using actual data of a company.
- Analyze operating, investing, and financing activities.
Partnership Accounts
- Prepare accounts related to admission, retirement, and dissolution of a partnership.
- Include journal entries, revaluation accounts, and distribution of profits.
Accounting for Non-Profit Organizations
- Study the accounting treatment in a non-profit organization (NPO).
- Preparation of Receipts and Payments Account, Income and Expenditure Account, and Balance Sheet.
Accounting for Shares and Debentures
- Study the process of accounting for issue, forfeiture, and reissue of shares and debentures.
- Prepare journal entries and ledgers for different scenarios.
GST in India: A Study
- Explore the Goods and Services Tax (GST) system in India.
- Highlight its impact on different sectors and its accounting treatment in businesses.
Accounting for Amalgamation and Absorption
- Study the accounting procedure for amalgamation and absorption of companies.
- Cover different methods and prepare necessary journal entries and financial statements.
Forensic Accounting
- Study the field of forensic accounting, its importance in detecting fraud and financial crimes.
- Discuss various tools and techniques used in forensic accounting.
Corporate Social Responsibility (CSR) Reporting
- Study the accounting and disclosure practices related to CSR activities of companies.
- Analyze how CSR impacts a company’s financial statements.
International Financial Reporting Standards (IFRS)
- Study the impact of adopting IFRS in Indian companies.
- Compare IFRS with Indian GAAP.
These topics will help you cover various areas of the Class 12 syllabus and give you a practical understanding of different accounting principles.
CBSE Class 12 Accountancy Syllabus 2024-25 PDF Download
The CBSE Class 12 Accountancy syllabus for 2024-25 is available for download in PDF format. Students can easily access the PDF from the official CBSE website to get detailed information about the syllabus, helping them prepare for their exams effectively.
CBSE Class 12 Accountancy Syllabus 2024-25-Click Here To Download PDF
Class 12 Accounts Project File 2024-25 PDF Download
Creating a Class 12 Accountancy project file for the academic year 2024-25 requires careful planning and adherence to CBSE guidelines. Here’s a step-by-step guide to help you create an impressive and well-organized project file:
1. Choose a Suitable Topic
Select a topic as per CBSE guidelines. Commonly chosen topics include:
- Financial statement analysis of a company
- Comparative analysis of two companies
- Preparation of a Cash Flow Statement
- Ratio Analysis
- Segment Reporting
- Budgeting and Budgetary Control
- Depreciation
- Partnership Accounts (Dissolution, Admission, Retirement, etc.)
- Non-Profit Organizations
2. Research and Collect Data
- Collect relevant data for the chosen topic.
- Use sources like annual reports, journals, online resources, or textbooks.
- Ensure the data is authentic and up-to-date.
3. Structure the Project
Your project should have the following structure:
a. Title Page
- Title of the project
- Your name, class, roll number
- School name and academic year (2024-25)
b. Acknowledgment
- Express gratitude to your teacher, school, and any other sources of help.
c. Certificate
- Include a certificate of completion signed by your teacher or principal.
d. Index
- List the contents of your project with page numbers.
e. Introduction
- Brief overview of the topic and its relevance.
f. Objectives
- Clearly state the purpose of your project (e.g., analyzing financial health, understanding accounting concepts).
g. Body of the Project
This is the main section and varies based on the topic:
- For Financial Statement Analysis:
- Overview of the company
- Comparative financial statements
- Ratio analysis (Liquidity, Profitability, Solvency, and Efficiency ratios)
- Observations and interpretations
- For Cash Flow Statement:
- Classify activities into Operating, Investing, and Financing activities
- Show proper calculations
- Interpret the cash flow trends
- For Partnership Accounts:
- Journal entries
- Ledger accounts
- Final accounts
h. Observations and Findings
- Summarize key insights based on your analysis.
i. Conclusion
- Write a brief conclusion summarizing your understanding.
j. Suggestions
- Add recommendations or personal opinions, if relevant.
k. Bibliography
- List all references like books, websites, and other resources.
l. Annexures (if applicable)
- Attach supporting documents like charts, graphs, or balance sheets.
4. Formatting the File
- Use A4 size sheets.
- Maintain neat and legible handwriting or type it (if allowed).
- Use black/blue ink for writing and colored pens for headings.
- Add graphs, charts, or tables for better presentation.
- Keep margins uniform and pages numbered.
5. Review and Finalize
- Cross-check for any errors in calculations or content.
- Ensure all required sections are included.
- Make the project visually appealing but avoid clutter.
6. Seek Feedback
- Show the draft to your teacher for suggestions and make improvements accordingly.
By following these steps, you’ll be able to create a comprehensive and professional Class 12 Accountancy project file. Let me know if you need help with any specific topic or calculations!
To download a Class 12 Accounts project file for the academic year 2024-25 in PDF format, you can follow these steps:
1. Search on Educational Websites
- Visit popular educational websites like:
- CBSE Academic
- Teachoo
- Byju’s
- Toppr
- Use keywords like “Class 12 Accounts Project PDF 2024-25” in their search bars.
2. Explore Online Marketplaces
- Platforms like Studyrankers or Edukart might offer project files for CBSE Class 12.
- Some educators also upload sample projects on platforms like Scribd or Slideshare.
3. Check Social Media Groups
- Look for Facebook groups or Telegram channels dedicated to CBSE Class 12 commerce students.
- Students and teachers often share sample project files here.
4. YouTube Channels
- Search YouTube for “Class 12 Accountancy Project 2024-25” tutorials.
- Many educators provide free downloadable links in the video descriptions.
5. Ask Your Teacher
- Your school may provide specific guidelines or templates for the Accounts project. Teachers might also have ready-made PDFs for reference.
Common Project Topics:
- Comprehensive project on a sole proprietorship.
- Preparation of cash flow statements.
- Comparative and common-size financial statements.
- Ratio analysis and its interpretation.
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