CBSE Class 12 Accountancy Syllabus for Term 2 Exam 2022 with Important Resources for Last Minute Revision

CBSE Class 12 Audit (Term 2) 2022: Check out the CBSE Syllabus 2022 Term 2 for Accountancy below. Also, download the CBSE Accountancy Term 2 Syllabus in PDF format through the link given below.

CBSE Term 2 Exam 2022. Class 12th Accountancy Syllabus for can be checked below. CBSE Term 2 board exam for class 10 and 12 has started from April 26, 2022, and students will appear for CBSE class 12 audit on May 23, 2022. CBSE Board Exam 2022, Class 12th Students Can Also Download Syllabus. In PDF format from the link shared below in this article.

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CBSE Class 12 Accounting Period 2 Exam 2022: Sample Paper for Last Minute Revision by Experts!

CBSE syllabus and marks break up is available here for the students to understand clearly. CBSE Term 2 Syllabus 12th Accountancy step by step will be helpful to score great marks in CBSE Board Exam 2022.

Students who have to appear for Term 2 in CBSE Board Exam 2022 must note that only a few days are left, so they should prepare as per the syllabus. For authentic knowledge one should refrain from teaching oneself from books other than NCERT as CBSE provides these as reference books.

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CBSE Term 2 Syllabus Class 12th Accounts : CBSE Board Exam 2022

SNO Unit term 2
theory 40 marks
scar
Part A
1 Accounting for non-profit organizations 10
accounting for partnership firm

12

1 Retirement and death of a partner
2 dissolution of partnership firms
1 Company Accounts: Accounting for Debentures 8
Part B
analysis of financial statements

10

1 financial statement of a company
(i) Comparable and common size details
2 cash flow statement
either
computerized accounting

10

1 database management system
2 Using Computerized Accounting Systems
Total 40
Project (Part-2) 10

CBSE Syllabus 2022 (Term 2): Class 12th Accounts

Part – A:

Entity: Accounting for Non-Profit Organizations

Non-profit organization: concept.

  • Receipts and Payment Account: Features and Preparation.
  • Income and Expenditure Account: Features, Preparation of Income and Expenditure Account and Balance Sheet from the given Receipts and Payments Account with additional information.

Unit: Accounting for Partnership Firms

Accounting for Partnership Firms – Reorganization and Dissolution.

  • Retirement and death of a partner: Effect of retirement/death of a partner on change in profit sharing ratio, treatment of goodwill, treatment for revaluation of assets and revaluation of liabilities, adjustment of accumulated profits and reserves and preparation of balance sheet .
  • Computation of share of profit of deceased partner till date of death.

Dissolution of a Partnership Firm: Meaning of partnership and dissolution of partnership firm, types of dissolution of the firm.

Settlement of Accounts – Preparation of Realization Account, and other related accounts: Partners’ Capital Accounts and Cash/Bank Account (excluding piecemeal distributions, sale to a company and insolvency of partners).

Unit – Accounting for Companies

Accounting for Debentures

  • Debentures: Issuance of debentures at par, at premium and at discount. issuance of debentures for consideration other than cash; issuance of debentures with terms of redemption; Debentures as collateral security concept, interest on debentures. Write-off of discount/loss on issue of debentures.

Part – B:

Unit: Analysis of Financial Statements

Financial Statements of a Company:

  • Tools for Financial Statement Analysis: Comparative Statements, Common Size Statements.

Unit: Cash Flow Statement

Meaning, Purpose and Preparation (As per AS 3 (Revised) (Indirect Method Only)

either

Part B: Computerized Accounting

Unit: Computerized Accounting

Using computerized accounting system.

  • Steps in setting up of CAS, Codification and Hierarchy of Account Heads, Creation of Accounts.
  • Data: Admission, Verification and Verification.
  • Adjusting Entries, Preparation of Balance Sheet, Profit and Loss Account with Closing Entries and Opening Entries.
  • System requirement and security features.

Database Management System (DBMS)

  • Concept and features of DBMS.
  • DBMS in business application.
  • Generating accounting information – payroll.

PART C: PRACTICAL WORK

Students will prepare only one project in the whole academic session, which is divided into two terms i.e. Term – I and Term – II

The detailed guidelines for project work are as follows:

Students are only required to create a specific project covering a company profile, evaluation of financial statements, and specific report analysis. The main objective of preparing the project report is for the following reasons:

  1. Students are able to state the meaning, objectives and limitations of financial statement analysis.
  2. Study the proper use of various tools of ‘Financial Statement Analysis’ like comparative analysis, ratio and cash flow statement.
  3. Capable of making comparative descriptions and general size descriptions.
  4. Understand the meaning, purpose, benefits and limitations of accounting ratios.

Download CBSE 12th Term 2 Accountancy Syllabus 2022 in PDF Here

Also Read: Click Here To Know How to check BSEB Bihar 12th Class Result 2022

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