{"id":25864,"date":"2019-04-17T14:07:51","date_gmt":"2019-04-17T08:37:51","guid":{"rendered":"http:\/\/mycbseguide.com\/blog\/?p=25864"},"modified":"2019-04-17T14:17:27","modified_gmt":"2019-04-17T08:47:27","slug":"cbse-syllabus-for-class-12-accountancy-2019-20","status":"publish","type":"post","link":"https:\/\/mycbseguide.com\/blog\/cbse-syllabus-for-class-12-accountancy-2019-20\/","title":{"rendered":"CBSE Syllabus for Class 12 Accountancy 2019-20"},"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\/cbse-syllabus-for-class-12-accountancy-2019-20\/#CBSE_Syllabus_Class_12_Accountancy\" >CBSE Syllabus Class 12 Accountancy<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-syllabus-for-class-12-accountancy-2019-20\/#Part_A_Accounting_for_Not-for-Profit_Organizations_Partnership_Firms_and_Companies\" >Part A: Accounting for Not-for-Profit Organizations, Partnership Firms, and Companies<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-syllabus-for-class-12-accountancy-2019-20\/#Unit_1_Financial_Statements_of_Not-for-Profit_Organizations\" >Unit 1: Financial Statements of Not-for-Profit Organizations<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-syllabus-for-class-12-accountancy-2019-20\/#Unit_2_Accounting_for_Partnership_Firms\" >Unit 2: Accounting for Partnership Firms<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-syllabus-for-class-12-accountancy-2019-20\/#Part_B_Financial_Statement_Analysis\" >Part B: Financial Statement Analysis<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-syllabus-for-class-12-accountancy-2019-20\/#Unit_4_Analysis_of_Financial_Statements\" >Unit 4: Analysis of Financial Statements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-syllabus-for-class-12-accountancy-2019-20\/#Unit_5_Cash_Flow_Statement\" >Unit 5: Cash Flow Statement<\/a><\/li><\/ul><\/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\/cbse-syllabus-for-class-12-accountancy-2019-20\/#Project_Work\" >Project Work<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-syllabus-for-class-12-accountancy-2019-20\/#Download_CBSE_Syllabus_of_Class_12th\" >Download CBSE\u00a0Syllabus of Class 12th<\/a><\/li><\/ul><\/nav><\/div>\n<p><strong>CBSE Syllabus for Class 12 Accountancy 2019-20<\/strong> contains all the topics of this session. <a href=\"https:\/\/mycbseguide.com\/\">myCBSEguide<\/a> provide you latest CBSE Syllabus for Class 12 Accountancy in PDF Format. We know Accountancy Subject will be complicated for some students and as well as some students love to do Accountancy. Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. <strong>Student can Download CBSE Study material for class 12<\/strong> in PDF format is now available in <strong><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\">myCBSEguide mobile app.<\/a> <\/strong>The curriculum for March 2020 exams is designed by CBSE, New Delhi as per NCERT textbooks for the session 2019-20.<\/p>\n<p style=\"text-align: center;\"><b>CBSE Syllabus for class 12 Accountancy 2019-20<\/b><\/p>\n<p style=\"text-align: center;\"><strong><a class=\"button\" href=\"https:\/\/mycbseguide.com\/downloads\/cbse-class-12-accountancy\/1315\/cbse-syllabus\/1\/\">Download as PDF<\/a><\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"CBSE_Syllabus_Class_12_Accountancy\"><\/span>CBSE Syllabus Class 12 Accountancy<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Theory: 80 Marks<\/strong><br \/>\n<strong>Time:\u00a03 Hours<br \/>\nProject: 20 Marks<\/strong><\/p>\n<div>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td><strong>Units<\/strong><\/td>\n<td colspan=\"2\"><\/td>\n<td>Periods<\/td>\n<td>Marks<\/td>\n<\/tr>\n<tr>\n<td><strong>Part A<\/strong><\/td>\n<td colspan=\"2\"><strong>Accounting for Not-for-Profit Organizations, Partnership Firms, and Companies<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\">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 colspan=\"2\">Unit 2. Accounting for Partnership Firms<\/td>\n<td>90<\/td>\n<td>30<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\">Unit 3. Accounting for Companies<\/td>\n<td>35<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\"><\/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 colspan=\"2\"><strong>Financial Statement Analysis<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\"><strong>Unit 4. Analysis of Financial Statements<\/strong><\/td>\n<td>30<\/td>\n<td>12<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\"><strong>Unit 5. Cash Flow Statement<\/strong><\/td>\n<td>20<\/td>\n<td>8<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\"><\/td>\n<td><strong>50<\/strong><\/td>\n<td><strong>20<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Part C<\/strong><\/td>\n<td colspan=\"2\"><strong>Project Work<\/strong><\/td>\n<td>20<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\">Project work will include:<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Project File<\/td>\n<td>4 Marks<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Written Test<\/td>\n<td>12 Marks (One Hour)<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>Viva Voce<\/td>\n<td>4 Marks<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" rowspan=\"1\">Or<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><strong>Part B<\/strong><\/td>\n<td colspan=\"2\"><strong>Computerized Accounting<\/strong><\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\">Unit 4. Computerized Accounting<\/td>\n<td>50<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td><strong>Part C<\/strong><\/td>\n<td colspan=\"2\"><strong>Practical Work<\/strong><\/td>\n<td>20<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\">Practical work will include:<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\">Practical File 4 Marks<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\">Practical Examination 12 Marks (One Hour)<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\">Viva Voce 4 Marks<\/td>\n<td><\/td>\n<td><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"Part_A_Accounting_for_Not-for-Profit_Organizations_Partnership_Firms_and_Companies\"><\/span><strong>Part A: Accounting for Not-for-Profit Organizations, Partnership Firms, and Companies<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Unit_1_Financial_Statements_of_Not-for-Profit_Organizations\"><\/span><strong>Unit 1: Financial Statements of Not-for-Profit Organizations<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\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<p><strong>Scope:<\/strong><\/p>\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<h4><span class=\"ez-toc-section\" id=\"Unit_2_Accounting_for_Partnership_Firms\"><\/span><strong>Unit 2: Accounting for Partnership Firms<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\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- division of profit among partners, guarantee of profits.<\/li>\n<li>Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio).<\/li>\n<li>Goodwill: nature, factors affecting and methods of valuation &#8211; average profit, super profit and capitalization.<\/li>\n<\/ul>\n<p><strong>Note:<\/strong>\u00a0Interest on partner&#8217;s loan is to be treated as a\u00a0charge against profits.<br \/>\nGoodwill to be adjusted through partners capital\/ current account or by raising and writing off goodwill (AS 26)<\/p>\n<p><strong>Accounting for Partnership firms &#8211; Reconstitution and Dissolution.<\/strong><\/p>\n<ul>\n<li><strong>Change in the Profit Sharing Ratio\u00a0<\/strong>among the existing partners &#8211; 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.<\/li>\n<li><strong>Admission of a partner\u00a0<\/strong>&#8211; 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.<\/li>\n<li><strong>Retirement and death of a partner:<\/strong>\u00a0effect 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.<\/li>\n<li>Calculation of deceased partner\u2019s share of profit till the date of death. Preparation of deceased partner\u2019s capital account and his executor\u2019s account.<\/li>\n<li>Dissolution of a partnership firm: meaning of dissolution of partnership and partnership firm, types of dissolution of a firm. Settlement of accounts &#8211; 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)).<\/li>\n<\/ul>\n<p><strong>Note:<\/strong><\/p>\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 partner, clear indication should be given regarding the payment thereof.<\/li>\n<\/ol>\n<p><strong>Unit-3 Accounting for Companies<\/strong><\/p>\n<p><strong>Accounting for Share Capital<\/strong><\/p>\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 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 reissue of shares.<\/li>\n<li>Disclosure of share capital in the Balance Sheet of a company.<\/li>\n<\/ul>\n<p><strong>Accounting for Debentures<\/strong><\/p>\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 discount\/loss on issue of debentures.<\/li>\n<\/ul>\n<p>Note: Discount or loss on issue of debentures to be written off in the year debentures are allotted from Security Premium Reserve (if it exists) and then from Statement of Profit and Loss as Financial Cost (AS 16).<\/p>\n<ul>\n<li>Redemption of debentures-Methods: Lump sum, draw of lots.<\/li>\n<li>Creation of Debenture Redemption Reserve.<\/li>\n<\/ul>\n<p>Note: Related sections of the Companies Act, 2013 will apply.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Part_B_Financial_Statement_Analysis\"><\/span><strong>Part B: Financial Statement Analysis<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"Unit_4_Analysis_of_Financial_Statements\"><\/span><strong>Unit 4: Analysis of Financial Statements<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><strong>Financial statements of a Company:\u00a0<\/strong><br \/>\nStatement of Profit and Loss and Balance Sheet in prescribed form with major headings and subheadings (as per Schedule III to the Companies Act, 2013)<\/p>\n<p><strong>Note:<\/strong>\u00a0Exceptional items, extraordinary items and profit (loss) from discontinued operations are excluded.<\/p>\n<ul>\n<li><strong>Financial Statement Analysis:<\/strong>\u00a0Objectives, importance and limitations.<\/li>\n<li><strong>Tools for Financial Statement Analysis:<\/strong>\u00a0Comparative statements, common size statements, cash flow analysis, ratio analysis.<\/li>\n<li><strong>Accounting Ratios:<\/strong>\u00a0Meaning, Objectives, classification and computation.<\/li>\n<li><strong>Liquidity Ratios:<\/strong>\u00a0Current ratio and Quick ratio.<\/li>\n<li><strong>Solvency Ratios:<\/strong>\u00a0Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio and Interest Coverage Ratio.<\/li>\n<li><strong>Activity Ratios:<\/strong>\u00a0Inventory Turnover Ratio, Trade Receivables Turnover Ratio, Trade\u00a0Payables Turnover Ratio and Working Capital Turnover Ratio.<\/li>\n<li><strong>Profitability Ratios:\u00a0<\/strong>Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net Profit Ratio and Return on Investment.<\/li>\n<\/ul>\n<p><strong>Note:<\/strong>\u00a0Net Profit Ratio is to be calculated on the basis of profit before and after tax.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"Unit_5_Cash_Flow_Statement\"><\/span><strong>Unit 5: Cash Flow Statement<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\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. (ii) Bank overdraft and cash credit to be treated as short term borrowings.<\/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<p><strong>Note:<\/strong>\u00a0Previous years\u2019 Proposed Dividend to be given effect, as prescribed in AS-4, Events occurring after the Balance Sheet date. Current years\u2019 Proposed Dividend will be accounted for in the next year after it is declared by the shareholders.<\/p>\n<hr \/>\n<h3><span class=\"ez-toc-section\" id=\"Project_Work\"><\/span><strong>Project Work<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Note: Kindly refer to the Guidelines published by the CBSE.<br \/>\nThe comprehensive project may contain simple GST calculations.<\/p>\n<p style=\"text-align: center;\"><strong>OR<\/strong><\/p>\n<p><strong>Part B: Computerised Accounting<\/strong><\/p>\n<p><strong>Unit 3: Computerised Accounting<\/strong><\/p>\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<p><strong>Accounting Application of Electronic Spreadsheet.<\/strong><\/p>\n<ul>\n<li>Concept of electronic spreadsheet.<\/li>\n<li>Features offered by electronic spreadsheet.<\/li>\n<li>Application in generating accounting information &#8211; bank reconciliation statement; asset accounting; loan repayment of loan schedule, ratio analysis.<\/li>\n<li>Data representation- graphs, charts and diagrams.<\/li>\n<\/ul>\n<p><strong>Using Computerized Accounting System.<\/strong><\/p>\n<ul>\n<li>Steps in installation of CAS, codification and Hierarchy of account heads, creation of accounts.<\/li>\n<li>Data: Entry, validation and verification.<\/li>\n<li>Adjusting entries, preparation of balance sheet, profit and loss account with closing entries and opening entries.<\/li>\n<li>Need and security features of the system.<\/li>\n<\/ul>\n<p><strong>Database Management System (DBMS)<\/strong><\/p>\n<ul>\n<li>Concept and Features of DBMS.<\/li>\n<li>DBMS in Business Application.<\/li>\n<li>Generating Accounting Information &#8211; Payroll.<\/li>\n<\/ul>\n<p><strong>Part C: Practical Work<\/strong><br \/>\nPlease refer to the guidelines published by CBSE.<\/p>\n<p><strong>Prescribed Books:<\/strong><\/p>\n<ol start=\"1\">\n<li>Accountancy -I Class XII NCERT Publication<\/li>\n<li>Accountancy -II Class XII NCERT Publication<\/li>\n<li>Accountancy &#8211;\u00a0Computerised Accounting System Class XII NCERT Publication<\/li>\n<\/ol>\n<p>Guidelines for Project Work in Accounting and Practical work in computerised Accounting Class XII CBSE Publication.<\/p>\n<hr \/>\n<p><strong>Suggested Question Paper Design<\/strong><\/p>\n<p><strong>Theory: 80 Marks<br \/>\nTime:\u00a03 hours<br \/>\nProject: 20 Marks<\/strong><\/p>\n<div>\n<table class=\"mobile\" border=\"1\" cellspacing=\"0\" cellpadding=\"3\">\n<tbody>\n<tr>\n<td><strong>S No.<\/strong><\/td>\n<td><strong>Typology of Questions<\/strong><\/td>\n<td><strong>Objective Type\/MCQ 1 Mark<\/strong><\/td>\n<td><strong>Short Answer- I 3 Marks<\/strong><\/td>\n<td><strong>Short Answer- II 4 Marks<\/strong><\/td>\n<td><strong>Long Answer- I 6 Marks<\/strong><\/td>\n<td><strong>Long Answer- II 8 Marks<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1<\/td>\n<td><strong>Remembering:<\/strong>\u00a0Exhibit memory of previously learned material by recalling facts, terms, basic concepts, and answers.<\/td>\n<td>5<\/td>\n<td>1<\/td>\n<td>1<\/td>\n<td>1<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td><strong>Understanding:\u00a0<\/strong>Demonstrate understanding of facts and ideas by organizing, comparing, translating, interpreting, giving descriptions, and stating main ideas.<\/td>\n<td>5<\/td>\n<td>1<\/td>\n<td>1<\/td>\n<td>1<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td><strong>Applying:<\/strong>\u00a0Solve problems to new situations by applying acquired knowledge, facts, techniques and rules in a different way.<\/td>\n<td>5<\/td>\n<td>&#8211;<\/td>\n<td>2<\/td>\n<td>1<\/td>\n<td>&#8211;<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td><strong>Analysing and Evaluating:<\/strong>\u00a0Examine and break information into parts by identifying motives or causes. Make inferences and find evidence to support generalizations.<br \/>\nPresent and defend opinions by making judgments about information, validity of ideas, or quality of work based on a set of criteria.<br \/>\n<strong>Creating:<\/strong>\u00a0Compile information together in a different way by combining elements in a new pattern or proposing alternative solutions.<\/td>\n<td>5<\/td>\n<td>&#8211;<\/td>\n<td>1<\/td>\n<td>&#8211;<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td>TOTAL<\/td>\n<td>20&#215;1=20<\/td>\n<td>2&#215;3=6<\/td>\n<td>5&#215;4=20<\/td>\n<td>3&#215;6=18<\/td>\n<td>2&#215;8=16<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>There will be internal choice<\/strong>\u00a0in questions of 3 marks, 4 marks, 6 marks and 8 marks. All questions carrying 8 marks will have an internal choice.<\/p>\n<p><strong>Note:<\/strong>\u00a0The Board has introduced Learning Outcomes in the syllabus to motivate students to constantly explore all levels of learning. However, these are only indicative. These do not in any way restrict the scope of questions asked in the examinations. The examination questions will be strictly based on the prescribed question paper design and syllabus.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Download_CBSE_Syllabus_of_Class_12th\"><\/span>Download CBSE\u00a0Syllabus of Class 12th<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-physics\/1251\/cbse-syllabus\/1\/\"><strong>CBSE Syllabus class 12th Physics<\/strong><\/a><\/li>\n<li><strong><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-chemistry\/1267\/cbse-syllabus\/1\/\">CBSE Syllabus class 12th Chemistry<\/a><\/strong><\/li>\n<li><strong><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-biology\/1298\/cbse-syllabus\/1\/\">CBSE Syllabus class 12th biology<\/a><\/strong><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-mathematics\/1284\/cbse-syllabus\/1\/\"><strong>CBSE Syllabus class 12th Mathematics<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-accountancy\/1315\/cbse-syllabus\/1\/\"><strong>CBSE Syllabus for class 12th Accountancy<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-economics\/1327\/cbse-syllabus\/1\/\"><strong>CBSE Syllabus class 12th Economics<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-business-studies\/1727\/cbse-syllabus\/1\/\"><strong>CBSE Syllabus class 12th Business studies<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-english-core\/1855\/cbse-syllabus\/1\/\"><strong>CBSE Syllabus class 12th English core<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-hindi-core\/1865\/cbse-syllabus\/22\/\"><strong>CBSE Syllabus class 12th Hindi core<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-history\/1869\/cbse-syllabus\/1\/\"><strong>CBSE Syllabus class 12th History<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-political-science\/1879\/cbse-syllabus\/1\/\"><strong>CBSE Syllabus class 12th Political science<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-geography\/1863\/cbse-syllabus\/1\/\"><strong>CBSE Syllabus class 12th Geography<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-sociology\/1881\/cbse-syllabus\/1\/\"><strong>CBSE Syllabus class 12th Sociology<\/strong><\/a><\/li>\n<li><a href=\"http:\/\/mycbseguide.com\/downloads\/cbse-class-12-home-science\/1871\/cbse-syllabus\/1\/\"><strong>CBSE Syllabus class 12th Home science<\/strong><\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>CBSE Syllabus for Class 12 Accountancy 2019-20 contains all the topics of this session. myCBSEguide provide you latest CBSE Syllabus for Class 12 Accountancy in PDF Format. We know Accountancy Subject will be complicated for some students and as well as some students love to do Accountancy. Accounting or accountancy is the measurement, processing, and &#8230; <a title=\"CBSE Syllabus for Class 12 Accountancy 2019-20\" class=\"read-more\" href=\"https:\/\/mycbseguide.com\/blog\/cbse-syllabus-for-class-12-accountancy-2019-20\/\" aria-label=\"More on CBSE Syllabus for Class 12 Accountancy 2019-20\">Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1436,1346,13],"tags":[322,266,1726,1342],"class_list":["post-25864","post","type-post","status-publish","format-standard","hentry","category-accountancy-cbse-class-12","category-cbse","category-cbse-syllabus","tag-accountancy","tag-cbse-syllabus","tag-cbse-syllabus-for-class-12-accountancy-2019-20","tag-class-12"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>CBSE Syllabus for Class 12 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