The ISC Class 12 Accounts syllabus aims to provide a deep understanding of key accounting concepts such as partnership accounts, company accounts, and computerized accounting. The syllabus focuses on both practical applications through projects and theoretical knowledge, preparing students for higher studies in finance, commerce, and related fields.
ISC Class 12 Accounts Syllabus 2024-25
The ISC Class 12 Accounts syllabus for the academic year 2024-25 consists of two papers:
- Paper I – Theory: (80 Marks)
This paper will be of 3 hours duration and divided into three sections: A, B, and C.
Section A is compulsory for all candidates, and students will have the choice of attempting questions from either Section B or Section C. - Paper II – Project Work: (20 Marks)
Students are required to complete two projects, which will be evaluated by the subject teacher and a visiting examiner.
Paper I: Theory (80 Marks)
The distribution of marks for the theory paper is as follows:
| Section | Marks |
|---|---|
| Section A (Compulsory) | 60 Marks |
| 1. Partnership Accounts: Fundamentals, Goodwill, Reconstitution | 34 Marks |
| 2. Joint Stock Company Accounts: Issue of Shares, Debentures, etc. | 26 Marks |
| Section B (Optional: Management Accounting) | 20 Marks |
| 3. Financial Statement Analysis | 4 Marks |
| 4. Cash Flow Statement | 8 Marks |
| 5. Ratio Analysis | 8 Marks |
| Section C (Optional: Computerized Accounting) | 20 Marks |
| 6. Accounting Applications of Spreadsheets | 10 Marks |
| 7. Database Management System (DBMS) | 10 Marks |
Paper II: Project Work (20 Marks)
Candidates will be assessed based on two projects—one from the syllabus topics. Each project will be evaluated as follows:
| Criteria | Marks |
|---|---|
| Overall Format | 1 Mark |
| Content | 4 Marks |
| Findings | 2 Marks |
| Viva-Voce (based on the Project) | 3 Marks |
| Total for Each Project | 10 Marks |
Suggested Project Topics
- Preparation of journal entries, ledger, trial balance, and financial statements of a partnership firm.
- Creation of a Cash Flow Statement using the balance sheets of a company for two consecutive years.
- Comparative and Common Size Income Statements for a company.
- Calculation and analysis of liquidity, solvency, and profitability ratios.
- Preparation of a salary sheet using spreadsheet applications.
ISC Class 12 Accounts Syllabus 2024-25 PDF Download
The ISC Class 12 Accounts Syllabus for 2024-25 is available for download in PDF format from the official CISCE website. The PDF includes details on the theory paper and project work. Students should thoroughly review the syllabus to understand the topics and marks distribution to prepare efficiently for the examination.
ISC Class 12 Accounts Syllabus for 2024-25-Click Here To Download PDF