Assam Board HS Accountancy Syllabus 2024: In this article, students can find the Assam Higher Secondary Education Council (AHSEC) Class 12 Accountancy syllabus, exam pattern, and marking scheme for the academic year 2023-2024. Students can also find attached Assam Board Class 12 Accountancy Syllabus PDF download link. These study materials have been provided to enhance your preparation for the examination and clear your doubts related to the exam.
AHSEC Class 12 Board Exam will soon be conducted in 2024 for students of the current academic year 2023-2024. Since we are only a few months away from the annual examinations, students are advised to start with their preparation. To do that, students will need a few study materials such as a syllabus, marking scheme, and exam pattern, all of which have been presented below for your convenience. Students can also check the CBSE study materials for further knowledge and detailed information about the chapters.
AHSEC Class 12 Accountancy Course Structure 2023-2024
Assam Board Class 12 Accountancy course details have been presented here for students. Check the Accountancy course structure to know what the course entails and what can students learn from it.
| S.No | Title | No. of Periods |
| 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 |
Assam HS Accountancy Syllabus 2023-2024
Here, the AHSEC Class 12 Accountancy Syllabus for students of the Commerce stream has been attached. Students can use this updated syllabus to check the chapters to be studied for the exam. Also, use the PDF download link attached below, to save the syllabus for future use.
| 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 |
To download the AHSEC Class 12 Accountancy Syllabus 2023-2024, click on the link below
AHSEC Class 12 Accountancy Unit-wise Marking Scheme 2023-2024
Here, a unit-wise marking scheme for AHSEC Class 12 Accountancy has been presented for students of the academic year 2023-2024. This marking scheme will make it easy for students to make a study plan on the basis of priority. The chapters with higher marks distribution can be given more priority, followed by the lesser ones.
| 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 |
Assam Board Class 12 Accountancy Exam Pattern 2023-2024
The exam pattern for Assam Board Class 12 Accountancy 2023-2024 has been attached below for students of the commerce stream. The paper pattern attached here will give you a fair idea of what the question paper will look like in the AHSEC class 12 Board Exam.
| 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 |
Appropriate, authentic, and relevant study materials for AHSEC Class 12 Accountancy have been provided to you in this article. All these resources have been picked up from the official website of the Assam Board and have been provided to you after a thorough analysis of all the documents. Only important and relevant details have been carved out of the document and presented to you here.
Comments
All Comments (0)
Join the conversation