NCERT BOOKS-Accountancy XII

CBSE Class 12 Accountancy Deleted Syllabus 2023-24: 

The Central Board of Secondary Education (CBSE) has revised the syllabus for Class 12th Accountancy, and this article provides a list of topics that have been removed from each unit and chapter and missing the essential material that will be assessed in the upcoming board exam.

CBSE Class 12 Accountancy Deleted Syllabus 2023-24

CBSE Class 12 Accountancy Deleted Syllabus 2023-24 Accountancy—Not-for-Profit Organisation and Partnership Accounts
Chapter No. Chapter 1: Accounting for Not-for-Profit                    1-60 Organisation	Dropped Topics/ Chapters Full Chapter
Accountancy—Computer Accounting System
Chapter 5: Database Management System for Accounting	125-150     Full Chapter
Accountancy—Company Accounts and Analysis of Financial Statements
No changes

Units	Topic	Marks
Part A	Accounting for Partnership Firms and Companies
	Unit 1. Accounting for Partnership Firms	36
	Unit 2. Accounting for Companies	24
		60
Part B	Financial Statement Analysis
	Unit 3. Analysis of Financial Statements	12
	Unit 4. Cash Flow Statement	08
		20
Part C	Project Work	20
	Project work will include:
	Project File (12 Marks)
	Viva Voce (08 Marks)
OR
Part B	Computerized Accounting
	Unit 4. Computerized Accounting	20
Part C	Practical Work	20
	Project work will include:
	Project File (12 Marks)
	Viva Voce (08 Marks)

Details:

Part A	Accounting for Partnership Firms and Companies
	Unit 1. Accounting for Partnership Firms
	Unit 2. Accounting for Companies

Unit 1. Accounting for Partnership Firms 

• Ch-1: Accounting of Partnership
• Ch-2: Admission-partner
• Ch-3: Retirement-death-partner
• Ch-4: Dissolution-Partnership

Unit 2. Accounting for Companies 

• Ch-1: Share Capital
• Ch-2: Debentures

Part B	Financial Statement Analysis
	Unit 3. Analysis of Financial Statements	12
	Unit 4. Cash Flow Statement	08

Unit 3. Analysis of Financial Statements

• Ch-3: Financial Statement of Company
• Ch-4: Analysis of Statements
• Ch-5: Accounting Ratios

Unit 4. Cash Flow Statement

Ch-6: Cash Flow Statement

OR
Part B	Computerized Accounting
	Unit 4. Computerized Accounting	20

Unit 4: Computerised Accounting

Ch-13. Computerised Accounting

• Overview of Computerised Accounting System –
• 1. Introduction: Application in Accounting
• 2. Features of Computerised Accounting System
• 3. Structure of CAS
• 4. Software Packages: Generic: Specific: Tailored
• • Accounting Application of Electronic Spreadsheet –
• 1. Concept of electronic spreadsheet
• 2. Features offered by electronic spreadsheet
• 3. Application in generating accounting information – bank reconciliation statement: asset accounting: loan
• 4. repayment of loan schedule, ratio analysis
• 5. Data representation – graphs, charts and diagrams
• • Using Computerized Accounting System
• 1. Steps in installation of CAS, codification and Hierarchy of account heads, creation of accounts
• 2. Data – Entry, validation and verification
• 3. Adjusting entries, preparation of balance sheet, profit and loss account with closing entries and opening entries
• 4. Need and security features of the system ♦ Database Management System (DBMS)
• 1. Concept and Features of DBMS
• 2. DBMS in Business Application 3. Generating Accounting Information – Payroll

Part C	Project Work	20
	Project work will include:
	Project File (12 Marks)
	Viva Voce (08 Marks)

• Project Work
• One specific project based on financial statement analysis of a company covering any two aspects from the following:
• 1. Comparative and common size financial statements
• 2. Accounting Ratios
• 3. Segment Reports
• 4. Cash Flow Statements