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CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks For 2017 Exam

CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks For 2017 Exam

CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks : CBSE is a renowned educational Board, which comes under the Union Government of India. This eminent board was formed in 1952 and associated with the Board of High School and Intermediate Education, Rajputana. Ajmer, Gwalior, Merwara and Central India were included in the administrative territory of this board along with the other places including Bhopal, Ajmer and Vindhya Pradesh. From 1952 onwards, it has been providing a standard education and robust learning environment to all. The Central Board of Secondary Education or CBSE is a prestigious board of education and it provides affiliation to public and private schools. Apart from this, all Jawahar Navodaya Vidyalayas and kendriya vidyalayas are affiliated to this board.

To impart quality education to its learners, CBSE took the required steps and also provides a healthy and holistic school education, which gives students adequate space to develop physically and mentally. The board conducts research and based on that, it evaluates its syllabus and educational pattern. CBSE provides standard education to all and also promotes a state-of-the art environment that makes students vivacious and competent in all aspects. CBSE Syllabus is well-structured as several proficient subject experts are associated with this board. The syllabi of CBSE Maths, CBSE Science along with other syllabi are amended from time to time to make students up-to-date with current information so that they can meet all educational demands confidently.

CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks For 2017 Exam

CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks : Accounting is instrumental within organizations as means of determining financial stability. Accountants are responsible for determining an organizations overall wealth, profitability, and liquidity. Without accounting, organizations would have no basis or foundation upon which daily and long-term decisions could be made. The budgets for marketing activities, profit reinvestment, research and development, and company growth all stem from the work of accountants. Accounting is one of the oldest and most respected professions in the world, and accountants can be found in every industry from entertainment to medicine. It one of the most necessary lines of work on the planet.

CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks For 2017 Exam

CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks : Central Board of Secondary Education (CBSE) has made Accountancy comprehensive evaluation (CCE) pattern. Parents and students are confused and wonder how the new evaluation system would affect the results. Students were earlier assessed on continuous assignments throughout the year, which added to their final marks in their Cumulative Grade Points Average (CGPA) score.

“There is no clear notice as to what the new evaluation pattern will be. It is assumed that Class XII evaluation pattern will be followed in assessing students’ final marks. Earlier, students were evaluated on formative assessment and assumptive assessment which would add to their final cumulative grades.” “The board should make it clear how our children will be assessed. We need to mentally prepare ourselves on how to teach our child and make them study. Knowing about the evaluation process also helps students learn how to attempt assignments and to which areas preference should be given.” Most probably, children will be assessed on the earlier pattern, where 20 marks would be for internal assessments and 80 marks for board paper. We are going back to the earlier scheme of evaluation. Submission of projects and final practical assessments will summat the 20 marks required for boards.”

Download here CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks in pdf format.

CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks For 2017 Exam

CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks : The  CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks For 2017 Exam. Here we provides all CBSE Class 12 Accountancy best books, video classes and free download study materials. Here we gave direct download links for CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks in pdf format. CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks under given bellow :

CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks

Units ChaptersMarks 
Part A Accounting for Partnership Firms and Companies 
Unit 1. Accounting for Partnership Firms35
Unit 2. Accounting for Companies25
Part BFinancial Statement Analysis
Unit 3. Analysis of Financial Statements12
Unit 4. Cash Flow Statement8
Part CProject Work20
Part BComputerized Accounting
Unit 3. Computerized Accounting20
Part CPractical Work20

CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks For 2017 Exam

CBSE Class 12 Accountancy Unit-Wise Allocation Of Marks : Download CBSE class-12 Accountancy Syllabus 2017-18 in PDF file format. It is issued by CBSE, New Delhi for the session 2017-2018. Keep in touch with CBSE official site or my website for latest updates and modifications in CBSE syllabus 2017-2018.

Course Structure

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 in the absence of partnership deed.
  • Fixed v/s fluctuating capital accounts.Preparation of Profit and Loss Appropriation account- division of profit among partners, guarantee of profits.
  • Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio).
  • Goodwill: nature, factors affecting and methods of valuation – average profit, super profit and capitalization.

Note: Interest on partner’s loan is to be treated as a charge against profits.

Accounting for Partnership firms – Reconstitution and Dissolution.

Change in the Profit Sharing Ratio among the existing partners – sacrificing ratio, gaining ratio, accounting for revaluation of assets and reassessment of liabilities and treatment of reserves and accumulated profits. Preparation of revaluation account and balance sheet.

Admission of a partner – effect of admission of a partner on change in the profit sharing ratio, treatment of goodwill (as per AS 26), treatment for revaluation of assets and reassessment of liabilities, treatment of reserves and accumulated profits, adjustment of capital accounts and preparation of balance sheet.

Retirement and death of a partner: effect of retirement / death of a partner on change in profit sharing ratio, treatment of goodwill (as per AS 26), treatment for revaluation of assets and reassessment of liabilities, adjustment of accumulated profits and reserves, adjustment of capital accounts and preparation of balance sheet. Preparation of loan account of the retiring partner.

Calculation of deceased partner‟s share of profit till the date of death. Preparation of deceased partner‟s capital account, executor‟s account and preparation of balance sheet.

Dissolution of a partnership firm: types of dissolution of a firm. Settlement of accounts -preparation of realization account, and other related accounts: capital accounts of partners and cash/bank a/c (excluding piecemeal distribution, sale to a company and insolvency of partner(s)).

Unit-2 Accounting for Companies

Accounting for Share Capital

Share and share capital: nature and types.

Accounting for share capital: issue and allotment of equity shares, private placement of shares, Employee Stock Option Plan (ESOP). Public subscription of shares – over subscription and under subscription of shares; issue at par and at premium, calls in advance and arrears (excluding interest), issue of shares for consideration other than cash.

Concept of Private Placement and Employee Stock Option Plan (ESOP).

Accounting treatment of forfeiture and re-issue of shares.

Disclosure of share capital in company‟s Balance Sheet.

Accounting for Debentures

Debentures: Issue of debentures at par, at a premium and at a discount. Issue of debentures for consideration other than cash; Issue of debentures with terms of redemption; debentures as collateral security-concept, interest on debentures.

Redemption of debentures: Lump sum, draw of lots and purchase in the open market (excluding ex-interest and cum-interest). Creation of Debenture Redemption Reserve.

Conversion method.

Note: Related sections of the Indian Companies Act, 2013 will apply.

Part B: Financial Statement Analysis

Unit 3: Analysis of Financial Statements

Financial statements of a company: Statement of Profit and Loss and Balance Sheet in the prescribed form with major headings and sub headings (as per Schedule III to the Companies Act, 2013).

Financial Statement Analysis: Objectives, importance and limitations.

Tools for Financial Statement Analysis: Comparative statements, common size statements, cash flow analysis, ratio analysis.

Accounting Ratios: Objectives, classification and computation.

Liquidity Ratios: Current ratio and Quick ratio.

Solvency Ratios: Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio and Interest Coverage Ratio.

Activity Ratios: Inventory Turnover Ratio, Trade Receivables Turnover Ratio, Trade Payables Turnover Ratio and Working Capital Turnover Ratio.

Profitability Ratios: Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net Profit Ratio and Return on Investment.

Unit 4: Cash Flow Statement

Meaning, objectives and preparation (as per AS 3 (Revised) (Indirect Method only)

Part B: Computerised Accounting

Unit 3: Computerized Accounting

Overview of Computerized Accounting System.

  • Introduction: Application in Accounting.
  • Features of Computerized Accounting System.
  • Structure of CAS.
  • Software Packages: Generic; Specific; Tailored.

Accounting Application of Electronic Spreadsheet.

  • Concept of electronic spreadsheet.
  • Features offered by electronic spreadsheet.
  • Application in generating accounting information – bank reconciliation statement; asset accounting; loan
  • repayment of loan schedule, ratio analysis
  • Data representation – graphs, charts and diagrams.

Using Computerized Accounting System.

  • Steps in installation of CAS, codification and Hierarchy of account heads, creation of accounts.
  • Data: Entry, validation and verification.
  • Adjusting entries, preparation of balance sheet, profit and loss account with closing entries and opening entries. Need and security features of the system.

Database Management System (DBMS)

  • Concept and Features of DBMS.
  • DBMS in Business Application.
  • Generating Accounting Information – Payroll.

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