Changes in CBSE Accountancy Syllabus 2015-16

CBSE has made some changes to the accountancy syllabus for the session 2015-16 in class-11 and class-12. The complete syllabus is available for download at myCBSEguide.com here :

(1) Class-11 Accountancy Syllabus 

(2) Class-12 Accountancy Syllabus

Major changes are as below :

Class-11

Unit 2: Accountancy Process and Special Accounting Treatment

Supporting Vouchers, Debit Note and Credit Note added under Origin of Transactions.

Unit 5: Computers in Accounting

In place of tally, any appropriate accounting software may be used to help students learn basic accounting operations on computer.

Slight changes in % weightings to different learning levels.

1 mark questions will have very short answer questions only.

All 8 marks questions will have internal choice.

Category 5 will include evaluation skills only.

Class-12

Unit 1: Accounting for Partnership Firms

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

Unit 2: Accounting for Companies Accounting for Share Capital:

………issue at par and at premium.

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

Unit 3: Analysis of Financial Statements.

Financial Statements of a Company: As per Schedule III of the Companies Act, 2013.

Slight changes in % weightings to different learning levels.

1 mark questions will have very short answer questions only.

All 8 marks questions will have internal choice.

Category 5 will include evaluation skills only.