{"id":14125,"date":"2018-04-20T17:22:52","date_gmt":"2018-04-20T11:52:52","guid":{"rendered":"http:\/\/mycbseguide.com\/blog\/?p=14125"},"modified":"2018-12-28T10:40:39","modified_gmt":"2018-12-28T05:10:39","slug":"uk-board-class-12-accountancy-syllabus","status":"publish","type":"post","link":"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/","title":{"rendered":"UK Board Class 12 Accountancy Syllabus"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#UK_Board_Syllabus_Class_12\" >UK Board Syllabus Class 12<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#UK_Board_Class_12_Accountancy_Syllabus\" >UK Board Class 12 Accountancy Syllabus<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Accountancy_Part_I\" >Accountancy Part I<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Accountancy_Part_II\" >Accountancy Part II<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Uttarakhand_Board_Class_12_Accountancy_Syllabus\" >Uttarakhand Board\u00a0Class 12 Accountancy Syllabus<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Objectives_For_UK_Board_Class_12_Accountancy_Syllabus_To\" >Objectives For\u00a0UK Board Class 12 Accountancy Syllabus To:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#UK_Board_Class_12_Accountancy_Syllabus-2\" >UK Board Class 12 Accountancy Syllabus<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Part_A_Accounting_for_Not-for-Profit_Organizations_Partnership_Firms_and_Companies_60_Marks_150_Periods\" >Part A: Accounting for Not-for-Profit Organizations, Partnership Firms, and Companies \n60 Marks: 150 Periods<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Scope\" >Scope:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#UK_Board_Class_12_Accountancy_Syllabus_Unit_2_Accounting_for_Partnership_Firms_90_periods\" >UK Board Class 12 Accountancy Syllabus \nUnit 2: Accounting for Partnership Firms: 90 periods<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Note_Interest_on_partners_loan_is_to_be_treated_as_a_charge_against_profits_Accounting_for_Partnership_firms_%E2%80%93_Reconstitution_and_Dissolution\" >Note: Interest on partner&#8217;s loan is to be treated as a charge against profits. \nAccounting for Partnership firms &#8211; Reconstitution and\u00a0Dissolution.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Note_F0r_UK_Board_Class_12_Accountancy_Syllabus\" >Note F0r\u00a0UK Board Class 12 Accountancy Syllabus<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#After_going_through_this_Unit_the_students_will_be_able_to\" >After going through this Unit, the students will be able to:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#TO\" >TO<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Unit-3_Accounting_for_Companies_35_Periods\" >Unit-3 Accounting for Companies: 35 Periods<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Accounting_for_Share_Capital\" >Accounting for Share Capital<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Accounting_for_Debentures\" >Accounting for Debentures<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#After_going_through_this_Unit_the_students_will_be_able_to-2\" >After going through this Unit, the students will be able to:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Part_B_Financial_Statement_Analysis_20_Marks_Unit_4_Analysis_of_Financial_Statements_30_Periods\" >Part B: Financial Statement Analysis: 20 Marks \nUnit 4: Analysis of Financial Statements: 30 Periods<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Financial_Statement_of_a_company\" >Financial Statement of a company:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#After_going_through_this_Unit_the_students_will_be_able_to-3\" >After going through this Unit, the students will be able to:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Unit_5_Cash_Flow_Statement_20_Periods\" >Unit 5: Cash Flow Statement: 20 Periods<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#After_going_through_this_Unit_the_students_will_be_able_to-4\" >After going through this Unit, the students will be able to:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Part_B_Computerised_Accounting_20_Marks_50_Periods_Unit_3_Computerised_Accounting\" >Part B: Computerised Accounting: 20 Marks 50 Periods \nUnit 3: Computerised Accounting<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Accounting_Application_of_Electronic_Spreadsheet\" >Accounting Application of Electronic Spreadsheet.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Using_a_Computerized_Accounting_System\" >Using a Computerized Accounting System.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Database_Management_System_DBMS\" >Database Management System (DBMS)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-accountancy-syllabus\/#Prescribed_Books_For_UK_Board_Class_12_Accountancy_Syllabus\" >Prescribed Books For\u00a0UK Board Class 12 Accountancy Syllabus<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<p>UK Board Class 12 Accountancy Syllabus in PDF format for free download. Accountancy syllabus for Class 12 UK Board is now available in the myCBSEguide app. The curriculum for Uttarakhand Board exams is designed by UBSE, Uttarakhand as per NCERT textbooks for the session.<\/p>\n<p style=\"text-align: center;\"><strong>UK Board Class 12 Accountancy Syllabus \u00a0<a class=\"button\" href=\"https:\/\/mycbseguide.com\/downloads\/uttarakhand-board-class-12-accountancy-(%E0%A4%B2%E0%A5%87%E0%A4%96%E0%A4%BE%E0%A4%B6%E0%A4%BE%E0%A4%B8%E0%A5%8D%E0%A4%A4%E0%A5%8D%E0%A4%B0)\/3789\/\">Download as PDF<\/a><\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright\" src=\"https:\/\/media-mycbseguide.s3.ap-south-1.amazonaws.com\/images\/blog\/Class%2012%20Accountancy%20Book%27\" alt=\"UK Board Class 12 Accountancy Syllabus\" width=\"128\" height=\"170\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"UK_Board_Syllabus_Class_12\"><\/span>UK Board Syllabus Class 12<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li class=\"entry-title\"><strong><a href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-business-studies-syllabus\/\">Business Studies Class 12 UK Board Syllabus<\/a><\/strong><\/li>\n<li class=\"entry-title\"><strong><a href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-physics-syllabus\/\">Physics Class 12 UK Board Syllabus<\/a><\/strong><\/li>\n<li class=\"entry-title\"><strong><a href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-chemistry-syllabus\/\">Chemistry Class 12 UK Board Syllabus<\/a><\/strong><\/li>\n<li class=\"entry-title\"><strong><a href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-mathematics-syllabus\/\">Mathematics\u00a0 Class 12 UK Board Syllabus<\/a><\/strong><\/li>\n<li class=\"entry-title\"><strong><a href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-history-syllabus\/\">History\u00a0 Class 12 UK Board Syllabus<\/a><\/strong><\/li>\n<li class=\"entry-title\"><strong><a href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-political-science-syllabus\/\">Political Science Class 12 UK Board Syllabus<\/a><\/strong><\/li>\n<li class=\"entry-title\"><strong><a href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-hindi-syllabus\/\">Hindi Class 12 UK Board Syllabus<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-english-syllabus\/\">English Class 12 UK Board Syllabus<\/a><\/strong><\/li>\n<li class=\"entry-title\"><strong><a href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-economics-syllabus\/\">Economics Class 12 UK Board Syllabus<\/a><\/strong><\/li>\n<li class=\"entry-title\"><strong><a href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-sociology-syllabus\/\">Sociology Class 12 UK Board Syllabus<\/a><\/strong><\/li>\n<li class=\"entry-title\"><strong><a href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-geography-syllabus\/\">Geography Class 12 UK Board Syllabus\u00a0<\/a><\/strong><\/li>\n<li class=\"entry-title\"><strong><a href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-psychology-syllabus\/\">Psychology Class 12 UK Board Syllabus<\/a><\/strong><\/li>\n<li class=\"entry-title\"><strong><a href=\"https:\/\/mycbseguide.com\/blog\/uk-board-class-12-biology-syllabus\/\">Biology Class 12 UK Board Syllabus<\/a><\/strong><\/li>\n<\/ul>\n<h2 class=\"western\"><span class=\"ez-toc-section\" id=\"UK_Board_Class_12_Accountancy_Syllabus\"><\/span><strong>UK Board Class 1<\/strong><strong>2<\/strong><strong> Accountancy Syllabus<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Accountancy_Part_I\"><\/span><strong>Accountancy Part I<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Accounts for not \u2013 for \u2013 Profit Organisation<\/li>\n<li>Accounts for Partnership: Basic Concepts<\/li>\n<li>Reconstitution of Partnership Firm: Admission of Partner<\/li>\n<li>Reconstitution of Partnership Firm: Retirement \/ Death of a Partner<\/li>\n<li>Dissolution of Partnership Firm<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Accountancy_Part_II\"><\/span><strong>Accountancy Part II<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Accounting for Share Capital<\/li>\n<li>Issue and Redemption of Debentures<\/li>\n<li>Financial Statements of a Company<\/li>\n<li>Analysis of Financial Statements<\/li>\n<li>Accounting Ratios<\/li>\n<li>Cash Flow Statement<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Uttarakhand_Board_Class_12_Accountancy_Syllabus\"><\/span>Uttarakhand Board\u00a0Class 12 Accountancy Syllabus<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div>\n<p>The course in accountancy is introduced at plus two stages of the senior second of school education, as the formal commerce education is provided after ten years of schooling. With the fast changing economic scenario, accounting as a source of financial information has carved out a place for itself at the senior secondary stage. Its syllabus content provides students a firm foundation in basic accounting concepts and methodology and also acquaint them with the changes taking place in the preparation and presentation of financial statements in accordance to the applicable accounting standards and the Companies Act 2013.<\/p>\n<p>The course in accounting put emphasis on developing a basic understanding of accounting as an information system. The emphasis in class Xi is placed on basic concepts and the process of accounting leading to the preparation of accounts for a sole proprietorship firm. The students are also familiarized with basic calculations of Goods and Services Tax (GST) in recording the business transactions.<\/p>\n<p>The increased role of ICT in all walks of life cannot be overemphasized and is becoming an integral part of business operations. The learners of accounting are introduced to Computerized Accounting System at class XI and XII. Computerized Accounting System is a compulsory component which is to be studied by all students of commerce in class XI; whereas in class XII, it is offered as an optional subject to Company Accounts and Analysis of Financial Statements. This course is developed to impart skills for designing need-based accounting database for maintaining the book of accounts.<br \/>\nThe complete course of Accountancy at the senior secondary stage introduces the learners to the world of business and emphasize on strengthening the fundamentals of the subject.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Objectives_For_UK_Board_Class_12_Accountancy_Syllabus_To\"><\/span><strong>Objectives For\u00a0UK Board Class 12 Accountancy Syllabus To:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Familiarize students with new and emerging areas in the preparation and presentation of financial statements.<\/li>\n<li>Acquaint students with basic accounting concepts and accounting standards.<\/li>\n<li>Develop the skills of designing need-based accounting database.<\/li>\n<li>Appreciate the role of ICT in business operations.<\/li>\n<li>Develop an understanding of the recording of business transactions and preparation of financial statements.<\/li>\n<li>Enable students with accounting for Not-for-Profit organizations, accounting for Partnership Firms and company accounts.<\/li>\n<\/ol>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"UK_Board_Class_12_Accountancy_Syllabus-2\"><\/span><strong>UK Board Class 12 Accountancy Syllabus<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>One Paper Theory: 80 Marks 3 Hours<\/strong><\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>Units<\/td>\n<td><\/td>\n<td>Periods<\/td>\n<td>Marks<\/td>\n<\/tr>\n<tr>\n<td>Part A<\/td>\n<td><strong>Accounting for Not-for-Profit Organizations, Partnership Firms and<br \/>\nCompanies<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Unit 1. Financial Statements of Not-for-Profit Organizations<\/td>\n<td>25<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Unit 2. Accounting for Partnership Firms<\/td>\n<td>90<\/td>\n<td>35<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Unit 3. Accounting for Companies<\/td>\n<td>35<\/td>\n<td>15<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td><strong>150<\/strong><\/td>\n<td><strong>60<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Part B<\/strong><\/td>\n<td><strong>Financial Statement Analysis<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Unit 4. Analysis of Financial Statements<\/td>\n<td>30<\/td>\n<td>12<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Unit 5. Cash Flow Statement<\/td>\n<td>20<\/td>\n<td>8<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td><\/td>\n<td>50<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td>Part C<\/td>\n<td>Project Work<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Project work will include:<br \/>\nProject File: 4 Marks<br \/>\nWritten Test: 12 Marks (One Hour)<br \/>\nViva Voce: 4 Marks<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\">OR<\/td>\n<\/tr>\n<tr>\n<td>Part B<\/td>\n<td>Computerized Accounting<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Unit 4\u00a0Computerized Accounting<\/td>\n<td>50<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td>Part C<\/td>\n<td>Practical Work<\/td>\n<td>26<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Practical work will include:<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Practical File: 4 Marks<br \/>\nPractical Examination: 12 Marks (One Hour)<br \/>\nViva Voce&#8217;: 4 Marks<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Part_A_Accounting_for_Not-for-Profit_Organizations_Partnership_Firms_and_Companies_60_Marks_150_Periods\"><\/span><strong>Part A: Accounting for Not-for-Profit Organizations, Partnership Firms, and Companies<br \/>\n60 Marks: 150 Periods<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Unit 1:<\/strong> Financial Statements of Not-for-Profit Organizations 25 Periods<\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td><strong>Units\/Topics<\/strong><\/td>\n<td><strong>Learning Outcomes<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li>Not-for-profit organizations: concept.<\/li>\n<li>Receipts and Payments Account: features and preparation.<\/li>\n<li>Income and Expenditure Account: features, preparation of income and expenditure account and balance sheet from the given receipts and payments account with additional information.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Scope\"><\/span><strong>Scope:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ol start=\"1\">\n<li>Adjustments in a question should not exceed 3 or 4 in number and restricted to subscriptions, consumption of consumables and sale of assets\/ old material.<\/li>\n<li>Entrance\/admission fees and general donations are to be treated as revenue receipts.<\/li>\n<li>Trading Account of incidental activities is not to be prepared.<\/li>\n<\/ol>\n<\/td>\n<td>After going through this Unit, the students will be able to:<\/p>\n<ul>\n<li>state the meaning of a Not-for-profit organisation and its distinction from a profit making entity.<\/li>\n<li>state the meaning of receipts and payments account, and understanding its features.<\/li>\n<li>develop the understanding and skill of preparing receipts and payments account.<\/li>\n<li>state the meaning of income and expenditure account and understand its features.<\/li>\n<li>develop the understanding and skill of preparing income and expenditure account and balance sheet of a not-for-profit organisation with the help of given receipts and payments account and additional information.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"UK_Board_Class_12_Accountancy_Syllabus_Unit_2_Accounting_for_Partnership_Firms_90_periods\"><\/span><strong>UK Board Class 12 Accountancy Syllabus<\/strong><br \/>\n<strong>Unit 2: Accounting for Partnership Firms: 90 periods<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td><strong>Units\/Topics<\/strong><\/td>\n<td><strong>Learning Outcomes<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\n<ul>\n<li>Partnership: features, Partnership Deed.<\/li>\n<li>Provisions of the Indian Partnership Act 1932 in the absence of partnership deed.<\/li>\n<li>Fixed v\/s fluctuating capital accounts. Preparation of Profit and Loss Appropriation account- the division of profit among partners,<\/li>\n<li>guarantee of profits.<\/li>\n<li>Past adjustments (relating to interest on capital, interest on drawing, salary and profit\u00a0sharing ratio).<\/li>\n<li>Goodwill: nature, factors affecting and methods of valuation &#8211; average profit, super profit and capitalization.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Note_Interest_on_partners_loan_is_to_be_treated_as_a_charge_against_profits_Accounting_for_Partnership_firms_%E2%80%93_Reconstitution_and_Dissolution\"><\/span><strong>Note:<\/strong> Interest on partner&#8217;s loan is to be treated as a charge against profits.<br \/>\n<strong>Accounting for Partnership firms &#8211; Reconstitution and\u00a0Dissolution.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li><strong>Change in the Profit Sharing Ratio<\/strong> among the existing partners &#8211; sacrificing ratio, gaining ratio,<br \/>\naccounting for revaluation of assets and reassessment of liabilities and treatment of reserves and accumulated profits. Preparation of<br \/>\nrevaluation account and balance sheet.<\/li>\n<li>Admission of a partner &#8211; the effect of the admission of a partner on the change in the profit sharing ratio, treatment of goodwill (as per AS 26), treatment<br \/>\nfor revaluation of assets and re- assessment of liabilities, treatment of reserves and accumulated profits, adjustment of capital accounts and preparation of balance sheet.<\/li>\n<li>Retirement and death of a partner: effect of retirement \/ death of a partner on the change in profit sharing ratio, treatment of goodwill (as per<br \/>\nAS 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.<\/li>\n<li>Calculation of the deceased partner\u2019s share of profit till the date of death. Preparation of deceased partner\u2019s capital account and his executor\u2019s<br \/>\naccount.<\/li>\n<li>Dissolution of a partnership firm: meaning of dissolution of partnership and partnership firm,<br \/>\ntypes of dissolution of a firm. Settlement of accounts &#8211; preparation of realization account, and other related accounts: capital accounts of<br \/>\npartners and cash\/bank a\/c (excluding piecemeal distribution, sale to a company and insolvency of partners (s)).<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Note_F0r_UK_Board_Class_12_Accountancy_Syllabus\"><\/span><strong>Note F0r\u00a0UK Board Class 12 Accountancy Syllabus<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ol start=\"1\">\n<li>The realized value of each asset must be given at the time of dissolution.<\/li>\n<li>In case, the realization expenses are borne by a\u00a0partner, the clear indication should be given regarding the payment thereof<\/li>\n<\/ol>\n<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"After_going_through_this_Unit_the_students_will_be_able_to\"><\/span><strong>After going through this Unit, the students will be able to:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>state the meaning of partnership, partnership firm and partnership deed.<\/li>\n<li>describe the characteristic features of a partnership and the contents of the partnership deed.<\/li>\n<li>discuss the significance of provision of the Partnership Act in the absence of partnership deed.<\/li>\n<li>differentiate between fixed and fluctuating capital, outline the process and develop the understanding and skill of preparation of Profit and Loss Appropriation Account.<\/li>\n<li>develop the understanding and skill of prepration profit and loss appropriation account involving a guarantee of profits.<\/li>\n<li>develop the understanding and skill of making past adjustments.<\/li>\n<li>state the meaning, nature and factors affecting goodwill<\/li>\n<li>develop the understanding and skill of evaluation of goodwill using different methods.<\/li>\n<li>state the meaning of sacrificing ratio, gaining ratio and the change in profit sharing ratio among existing partners.<\/li>\n<li>develop the understanding of accounting treatment of revaluation assets and reassessment of liabilities and treatment of reserves and accumulated profits by preparing revaluation account and balance sheet.<\/li>\n<li>explain the effect of the change in profit sharing ratio on the admission of a new partner.<\/li>\n<li>develop the understanding and skill of treatment of goodwill as per AS-26, treatment of revaluation of assets and re-assessment of<br \/>\nliabilities, treatment of reserves and<br \/>\naccumulated profits, adjustment of capital accounts and preparation of balance sheet of the new firm.<\/li>\n<li>explain the effect of retirement \/ death of a partner on the change in profit sharing ratio.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"TO\"><\/span>TO<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>develop the understanding of accounting treatment of goodwill, revaluation of assets and<br \/>\nre-assessment of liabilities and adjustment of accumulated profits and reserves on retirement \/ death of a partner and capital adjustment.<\/li>\n<li>develop the skill of calculation of deceased partner&#8217;s share till the time of his death and prepare deceased partner&#8217;s executor&#8217;s account.<\/li>\n<li>discuss the preparation of the capital accounts of the remaining partners and the balance sheet of the firm after retirement \/ death of a partner.<\/li>\n<li>understand the situations under which a\u00a0partnership firm can be dissolved.<\/li>\n<li>develop the understanding of the preparation of realisation account and other related accounts<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Unit-3_Accounting_for_Companies_35_Periods\"><\/span><strong>Unit-3 Accounting for Companies: 35 Periods<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: center;\"><strong>UK Board Class 12 Accountancy Syllabus<\/strong><\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td><strong>Units\/Topics<\/strong><\/td>\n<td><strong>Learning Outcomes<\/strong><\/td>\n<\/tr>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"Accounting_for_Share_Capital\"><\/span><strong>Accounting for Share Capital<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>Share and share capital: nature and types.<\/li>\n<li>Accounting for share capital: issue and allotment of equity and preferences shares. Public subscription of shares &#8211; over subscription and under subscription of shares; issue at par and at the premium, calls in advance and arrears (excluding interest), issue of shares for consideration other than cash.<\/li>\n<li>Concept of Private Placement and Employee Stock Option Plan (ESOP).<\/li>\n<li>Accounting treatment of forfeiture and re-issue of shares.<\/li>\n<li>Disclosure of share capital in the Balance Sheet of a company.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Accounting_for_Debentures\"><\/span><strong>Accounting for Debentures<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>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. Writing off the discount \/ loss on issue of debentures.<\/li>\n<li>Redemption of debentures-Methods: Lump sum, the draw of lots.<br \/>\nCreation of Debenture Redemption Reserve.<\/li>\n<\/ul>\n<p>Note: Related sections of the Companies Act, 2013 will apply.<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"After_going_through_this_Unit_the_students_will_be_able_to-2\"><\/span><strong>After going through this Unit, the students will be able to:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>state the meaning of share and share capital and differentiate between equity shares and preference shares and different types of share capital.<\/li>\n<li>understand the meaning of private placement of shares and Employee Stock Option Plan.<\/li>\n<li>explain the accounting treatment of share capital transactions regarding an issue of shares.<\/li>\n<li>develop the understanding of accounting treatment of forfeiture and re-issue of forfeited shares.<\/li>\n<li>describe the presentation of share capital in the balance sheet of the company as per schedule III part I of the Companies Act 2013.<\/li>\n<li>explain the accounting treatment of different categories of transactions related to the issue of debentures.<\/li>\n<li>develop the understanding and skill of writing of discount \/ loss on issue of debentures.<\/li>\n<li>understand the concept of collateral security and its presentation in the balance sheet.<\/li>\n<li>develop the skill of calculating interest on debentures and its accounting treatment.<\/li>\n<li>state the meaning of redemption of debentures.<\/li>\n<li>develop the understanding of accounting treatment of transactions related to the redemption of debentures by lump sum, the draw of lots and Creation of Debenture Redemption<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Part_B_Financial_Statement_Analysis_20_Marks_Unit_4_Analysis_of_Financial_Statements_30_Periods\"><\/span><strong>Part B: Financial Statement Analysis: 20 Marks<br \/>\nUnit 4: Analysis of Financial Statements: 30 Periods<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: center;\"><strong>UK Board Class 12 Accountancy Syllabus<\/strong><\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"Financial_Statement_of_a_company\"><\/span><strong>Financial Statement of a company:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>statements of Profit and the<br \/>\nStatement Profit and the Loss and Balance Sheet prescribed form with major\u00a0headings and sub headings (as per Schedule III to the Companies Act, 2013).<br \/>\n<strong>Note:<\/strong> Exceptional items, extraordinary items and profit (loss) from discontinued operations are excluded.<\/p>\n<ul>\n<li><strong>Financial Statement Analysis: <\/strong>Objectives, importance and limitations.<\/li>\n<li><strong>Tools for Financial Statement Analysis:<\/strong> Comparative statements, common size statements, cash flow analysis, ratio analysis.<\/li>\n<li><strong>Accounting Ratios: <\/strong>Meaning, Objectives, classification and computation.<\/li>\n<\/ul>\n<p><strong>Liquidity Ratios:<\/strong> Current ratio and Quick ratio.<br \/>\n<strong>Solvency Ratios:<\/strong> Debt to Equity Ratio, Total Asset to\u00a0Debt Ratio, Proprietary Ratio and Interest Coverage\u00a0Ratio.<br \/>\n<strong>Activity Ratios:<\/strong> Inventory Turnover Ratio, Trade\u00a0Receivables Turnover Ratio, Trade Payables Turnover\u00a0Ratio and Working Capital Turnover Ratio.<br \/>\n<strong>Profitability Ratios:<\/strong> Gross Profit Ratio, Operating Ratio,\u00a0Operating Profit Ratio, Net Profit Ratio and Return on Investment.<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"After_going_through_this_Unit_the_students_will_be_able_to-3\"><\/span><strong>After going through this Unit, the students will be able to:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>develop the understanding of major headings\u00a0and sub-headings (as per Schedule III to the Companies Act, 2013) of the balance sheet as per the<br \/>\nprescribed norms \/ formats.<\/li>\n<li>state the meaning, objectives and limitations of financial statement analysis.<\/li>\n<li>discuss the meaning of different tools of &#8216;financial statements analysis&#8217;.<\/li>\n<li>develop the understanding and skill of preparation of comparative and common size financial statements.<\/li>\n<li>state the meaning, objectives and significance of different types of ratios.<\/li>\n<li>developing the understanding of computation of current ratio and quick ratio.<\/li>\n<li>develop the skill of computation of debt equity ratio, a total asset to debt ratio, proprietary ratio and interest coverage ratio.<\/li>\n<li>develop the skill of computation of inventory turnover ratio, trade receivables and trade payables ratio and working capital turnover ratio.<\/li>\n<li>developing the skill of computation of gross profit ratio, operating ratio, operating profit ratio, net profit ratio and return on investment.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Note: Net Profit Ratio is to be calculated on the basis profit before and after tax.<\/strong><\/p>\n<h3 style=\"text-align: center;\"><span class=\"ez-toc-section\" id=\"Unit_5_Cash_Flow_Statement_20_Periods\"><\/span><strong>Unit 5: Cash Flow Statement: 20 Periods<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: center;\"><strong>UK Board Class 12 Accountancy Syllabus<\/strong><\/p>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td>\n<ul>\n<li>Meaning, objectives and preparation (as per AS 3 (Revised) (Indirect Method only)<\/li>\n<\/ul>\n<p><strong>Note:<\/strong><\/p>\n<ol start=\"1\">\n<li>Adjustments relating to depreciation and amortization, profit or loss on sale of assets including investments, dividend (both final and interim) and tax.<\/li>\n<li>Bank overdraft and cash credit to be treated as short term borrowings.<\/li>\n<li>Current Investments to be taken as Marketable securities unless otherwise specified.<\/li>\n<\/ol>\n<\/td>\n<td>\n<h4><span class=\"ez-toc-section\" id=\"After_going_through_this_Unit_the_students_will_be_able_to-4\"><\/span><strong>After going through this Unit, the students will be able to:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>state the meaning and objectives of the cash flow statement.<\/li>\n<li>develop the understanding of the preparation of Cash Flow Statement using an indirect method as per AS 3 with given adjustments.<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Project Work: 20 Marks: 40 Periods<\/strong><br \/>\n<strong>Note: <\/strong>Kindly refer to the Guidelines published by the CBSE.<\/p>\n<p><strong>OR<\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Part_B_Computerised_Accounting_20_Marks_50_Periods_Unit_3_Computerised_Accounting\"><\/span><strong>Part B: Computerised Accounting: 20 Marks 50 Periods<br \/>\nUnit 3: Computerised Accounting<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><strong>Overview of Computerised Accounting System.<\/strong><\/p>\n<ul>\n<li>Introduction: Application in Accounting.<\/li>\n<li>Features of Computerised Accounting System.<\/li>\n<li>Structure of CAS.<\/li>\n<li>Software Packages: Generic; Specific; Tailored.<\/li>\n<\/ul>\n<h4><span class=\"ez-toc-section\" id=\"Accounting_Application_of_Electronic_Spreadsheet\"><\/span><strong>Accounting Application of Electronic Spreadsheet.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Concept of an electronic spreadsheet.<br \/>\nFeatures offered by an electronic spreadsheet.<br \/>\nApplication in generating accounting information &#8211; bank reconciliation statement; asset accounting; loan repayment of loan schedule, ratio analysis<br \/>\nData representation- graphs, charts and diagrams.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Using_a_Computerized_Accounting_System\"><\/span><strong>Using a Computerized Accounting System.<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Steps in an installation of CAS, codification and Hierarchy of account heads, creation of accounts.<br \/>\nData: Entry, validation and verification.<br \/>\nAdjusting entries, preparation of balance sheet, profit and loss account with closing entries and opening entries.<br \/>\nNeed and security features of the system.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Database_Management_System_DBMS\"><\/span><strong>Database Management System (DBMS)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Concept and Features of DBMS.<br \/>\nDBMS in Business Application.<br \/>\nGenerating Accounting Information &#8211; Payroll.<\/p>\n<p><strong>Part C: Practical Work: 20 Marks 26 Periods<\/strong><\/p>\n<p>Please refer to the guidelines published by CBSE.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Prescribed_Books_For_UK_Board_Class_12_Accountancy_Syllabus\"><\/span><strong>Prescribed Books For\u00a0UK Board Class 12 Accountancy Syllabus<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Financial Accounting -I Class XI NCERT Publication<br \/>\nAccount -II Class XI NCERT Publication<br \/>\nAccountancy -I Class XII NCERT Publication<br \/>\nAccountancy -II Class XII NCERT Publication<\/p>\n<p>For study material on UK Board Class 12 Accountancy Syllabus download\u00a0<a href=\"https:\/\/play.google.com\/store\/apps\/details?id=in.techchefs.MyCBSEGuide&amp;referrer=utm_source%3Dmycbse_bottom%26utm_medium%3Dtext%26utm_campaign%3Dmycbseads\">the myCBSEguide app.<\/a>UK Board Class 12 Accountancy Syllabus is also available on the myCBSEguide website. UK Board Class 12 Accountancy Syllabus for the session 2018-19 is available here in PDF format. For the latest UK Board Class 12 Accountancy Syllabus, please visit UBSE official website.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>UK Board Class 12 Accountancy Syllabus in PDF format for free download. Accountancy syllabus for Class 12 UK Board is now available in the myCBSEguide app. The curriculum for Uttarakhand Board exams is designed by UBSE, Uttarakhand as per NCERT textbooks for the session. 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