CBSE Class 12th Board exam of Accountancy is scheduled for 5 March 2020. Considering the importance of last minute revision, we have pointed out some important topics from the complete CBSE 12th Accountancy Syllabus. There is a huge probability that questions based on these concepts will be asked in Accountancy board exam 2020.
CBSE Class 12 Accountancy Board Exam 2020: Most important topics (Part A & B)
Part A- (Accounting for Not-for-Profit Organizations, Partnership Firms and Companies)
Chapter 1 : Accounting for Not-for-Profit Organisation
- Not-for-profit organizations (1 Marks Questions Important)
- Income and Expenditure Account: Preparation of income and expenditure account
- Balance sheet from the given receipts and payments account (Very Important)
Chapter 2 : Partnership Firm- Basic Concept
- Preparation of Profit and Loss Appropriation account
- Division of profit among partners
- Past Adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio).
Chapter 3 : Reconstitution of a Partnership Firm – Admission of a Partner
- Admission of a New Partner
- New Profit Sharing Ratio
- Goodwill
- Revaluation of Assets and Reassessment of Liabilities
Chapter 4 : Retirement/Death of a Partner
- Retirement and death of a partner
- Preparation of deceased partner’s capital account
- Treatment of Goodwill
- Disposal of Amount Due to Retiring Partner
Chapter 5 : Dissolution of Partnership Firm
- Dissolution of partnership
- Settlement of accounts
- Realization account
- Dissolution of a Firm
Download CBSE Class 12 Accountancy Syllabus 2019-20 in PDF Format
Class 12 Accountancy Chapter-Wise Most Important Questions & AnswersPart B : Analysis of Financial Statements
Chapter 1 : Accounting for Share Capital
- Issue of Shares
- Accounting Treatment
- Forfeiture of Shares
Chapter 2 : Issue and Redemption of Debentures
- Distinction between Shares and Debentures
- Accounting Treatment of Debentures
- Accounting Treatment
Chapter 3 : Financial Statements of a Company
- Meaning and Objective of Financial Statements
- Form and Contents of Income Statement
- Form and Contents of Balance Sheet
Chapter 4 : Analysis of Financial Statement
- Meaning and Objective of Financial Analysis
Chapter 5 : Accounting Ratio
- Types of Ratios
- Liquidity Ratios
- Solvency Ratios
- Activity (or Turnover) Ratios
- Profitability Ratios
Chapter 6 : Cash Flow Statement
- Classification of Activities for the Preparation of
Cash Flow Statement
- Preparation of Cash Flow Statement
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