AHSEC 2nd Year Accountancy Syllabus 2024-25: Download Assam Board Class 12 Accounts Syllabus FREE PDF

S.No

Title

No. of Periods

A. Accounting for Partnership Firms

1

Accounting for Partnership- Basic Concepts

30

2

Reconstitution of a Partnership Firm- Admission of a Partner

25

3

Reconstitution of a Partnership FirmRetirement/Death of a Partner

20

4

Dissolution of a Partnership Firm

20

Either 

B.Company Accounts and Analysis of Financial Statements

1

Accounting for Share Capital

25

2

Issue and Redemption of Debentures 

20

3

Financial Statements of a Company

15

4

Analysis of Financial Statements 

15

5

Accounting Ratios

10

6

Cash Flow Statement

10

OR 

C. Computerised Accounting System

1

Overview of Computerised Accounting System

25

2

Using Computerised Accounting System 

25

3

Graphs and Charts for Business Data 

20

4

Accounting Applications of Electronic Spreadsheets 

25

Project

10

Total

200

Title

Accounting for Partnership Firms

Unit- 1 Accounting for Partnership- Basic Concepts

Basic Concepts, Characteristics of Partnership, Partnership Deed, Contents of Partnership Deed, Provisions of Indian Partnership Act, 1932 in the absence of Partnership Deed, Maintenance of Capital Accounts of Partners- Fixed and Fluctuating Capital, Distribution of Profit among partners, Interest on Capital, Drawings, Interest on drawings, Interest on Partner’s loan to a firm, Salary/Commission to a partner, Guarantee of Profit to a partner, Past adjustments, Preparation of Final Accounts of Partnership Firm

Unit- 2 Reconstitution of a Partnership Firm- Admission of a Partner

Modes of Reconstitution of a Partnership Firm, Admission of a New Partner- Matters relating to admission of a New Partner, New Profit Sharing Ratio, Sacrificing Ratio, Goodwill: Nature, Needs, Factors affecting Goodwill, Methods of valuation, Average profit, Super Profit and Capitalisation Methods, Accounting treatment of goodwill on admission of a partner, Treatment of Accumulated Profits and Losses, Revaluation of assets and Re-assessment of liabilities, Adjustment of Capitals, Changes in Profit Sharing Ratio among the existing partners

Unit- 3 Reconstitution of a Partnership FirmRetirement/Death of a Partner

Ascertaining the amount due to Retiring/Deceased Partner, Calculation of New Profit Sharing Ratio and Gaining Ratio, Treatment of Goodwill, Revaluation of assets and Re-assessment of liabilities, Adjustment of Accumulated Profits and Losses, Accounting Treatments

Unit- 4 Dissolution of a Partnership Firm

Meaning and Concept, Distinctions between dissolution of Partnership and dissolution of a Firm, Accounting Treatments

Either 

B.Company Accounts and Analysis of Financial Statements

Unit- 1 Accounting for Share Capital

Company- Meaning and definitions, features and types.  Share Capital- Meaning, Classification, Nature and Types of shares, Accounting for Issue and allotment of Equity and Preference shares, Over subscription, Pro-rata allotments, Under subscription, Calls in Arrears, Calls in Advance, Issue of share at Par, at a Premium and at a Discount. Issue of shares for consideration other than cash, Accounting for forfeiture of shares and Re-issue of forfeited shares, Buy-back of Shares (Concept only) 

Unit- 2 Issue and Redemption of Debentures 

Debentures: Meaning and Types, Distinctions between Shares and Debentures,  Accounting for Issue of Debentures: Issue of debenture at Par, at a Premium, at a discount, Oversubscription, Issue of Debentures for consideration other than cash, Issue of debentures as a Collateral Security, Terms of Issue of Debentures, Accounting for Interest on Debentures, Writing off Discount/Loss on Issue of Debentures, Redemption of Debentures- By payment in Lump-Sum, By Payment in Instalments, Purchase in Open market, by conversion. 

Unit- 3 Financial Statements of a Company

Financial Statement- Meaning, Nature, Objectives, Types, Uses and Limitations, Income Statement- Form and Contents, Balance Sheet- Form and Contents

Unit- 4 Analysis of Financial Statements 

Meaning, Significance, Objectives, Tools of Financial Statement Analysis, Comparative Statements,   Common Size Statements, Limitations of Analysis of Financial statements

Unit- 5 Accounting Ratios

Meaning of Accounting Ratios, Ratio Analysis- Objectives, Advantages, Limitations and Types- Liquidity Ratios, Solvency Ratios, Activity (Turnover) Ratios and Profitability Ratios

Unit-6 Cash Flow Statement

Meaning, Objectives and Benefits of Cash Flow Statements, Cash and Cash equivalent,  Ascertaining Cash Flow from Operating, Investing and Financing activities, Preparation of Cash Flow Statements

OR 

C. Computerised Accounting System

Unit- 1 Overview of Computerised Accounting System

Concept of Computerised Accounting System, Types of Computerised Accounting System, Features of Computerised Accounting System, structure of a Computerised Accounting system, Limitations of Computerised Accounting System, Accounting Information Systems (AIS) 

Unit- 2 Using Computerised Accounting System 

Steps in installation of CAS, Codification and hierarchy of account heads, Creation of accounts, Data entry, Validation and Verification, Adjusting Entries, Preparation of Financial Statements, Closing entries and Opening entries, Security features generally available in CAS.

Unit- 3 Graphs and Charts for Business Data 

Graphs and Charts, Basic steps for Graphs/Charts/Diagrams Using Excel, Advantages in using Graphs/Chart

Unit- 4 Accounting Applications of Electronic Spreadsheets

Concept of an Electronic Spreadsheet (ES), Features offered by Electronic Spreadsheet (ES), Application of Electronic Spreadsheet in generating accounting information, Bank Reconciliation Statement, Asset accounting, Loan repayment schedule, Ratio analysis

Download AHSEC Class 12 Accountancy Syllabus 2024-25 PDF

S.No

Title

Marks

Accounting for Partnership Firms

1

Accounting for Partnership- Basic Concepts

12

2

Reconstitution of a Partnership Firm- Admission of a Partner

10

3

Reconstitution of a Partnership FirmRetirement/Death of a Partner

10

4

Dissolution of a Partnership Firm

08

Either 

B.Company Accounts and Analysis of Financial Statements

1

Accounting for Share Capital

10

2

Issue and Redemption of Debentures 

08

3

Financial Statements of a Company

08

4

Analysis of Financial Statements 

06

5

Accounting Ratios

04

6

Cash Flow Statement

04

OR 

C. Computerised Accounting System

1

Overview of Computerised Accounting System

12

2

Using Computerised Accounting System 

08

3

Graphs and Charts for Business Data 

08

4

Accounting Applications of Electronic Spreadsheets 

12

Project

20

Total

100

Exam

Assam Higher Secondary Education Council Examination (AHSECE), also called as Assam AHSEC

Exam Conducting Body

Assam Higher Secondary Education Council (AHSEC)

Total Marks

100

Duration

3 hours

No. of Sections

5 

No. of Questions 

29

Section- A (Very Short Answer Type Questions)

1 mark each x 8 questions = 8 marks

Section- B ( Very Short Answer Type Questions)

2 mark each x 5 questions = 10  marks

Section- C (Short Answer Type Questions)

3 mark each x 5 questions = 15 marks

Section - D (Long Answer Type Questions)

5 mark each x 7 questions = 35 marks

Section - E (Long Answer Type Questions)

8 mark each x 4 questions = 32 marks