CBSE Syllabus for class 12 Accountancy has some changes from session 2012-13. CBSE has made the following changes in class 12 Accountancy syllabus :
Deletions from the Syllabus
- Meaning of Private Placement of Shares and Employee Stock option Plan.
- Writing Off Loss on Issue of Debentures.
- Redemption of Debentures through purchase in Open Market.
- Fixed Assets Turnover Ratio.
- Current Assets Turnover Ratio.
- Earning Per Share
- Dividend Per Share.
- Price Earning Ratio.
New Additions in the Syllabus
- Guarantee of Profits.
- Accounting for Private Placement of Shares.
- Interest on Debentures.
- Balance Sheet of a Company in the prescribed form with major headings and
- sub headings (as per Revised Schedule VI Part I of the Companies Act, 1956).
- Interest Coverage Ratio.
- Operating Profit Ratio.