HBSE Class 12 Accountancy Syllabus 2024-25: The Board of School Education Haryana (BSEH) has released the latest syllabus for the academic session 2024-25. The syllabus has been released for the students of class 9-12. Students can check the syllabus on bseh.org.in. In this article we have provided the HBSE Class 12 Accountancy syllabus 2024-25.
The syllabus acts like a guide for students, making them understand the course content and marking scheme. It prepares them for the examination. Through the syllabus, students gain insights into what topics are more important. Students can check the general instructions for the exam as well as the syllabus.
Also Read: NCERT Books for Class 12 (PDF): All Subjects - Subject-wise & Chapter-wise!
Download the HBSE Class 12 Accountancy syllabus 2024-25 for free in pdf format from the link given in this article. The syllabus has been given in PDF format so you can easily share and print them. Students can save and view the PDFs on phones, tablets, computers and laptops.
HBSE Class 12 Accountancy General Instructions 2024-25
1. There will be an Annual Examination consisting of Part A compulsory for all and Part will be having choice between Analysis of Financial Statement and Computerized Accounting.
2. The Annual Examination will be of 60 marks, Practical Examination will be of 20 marks and 20 marks weightage shall be for Internal Assessment.
3. For Practical Examination: i) Practical File 04 marks. ii) Written test based on project 12 marks. iii) Viva-voce of 04 marks.
4. For Internal Assessment: There will be Periodic Assessment that would include:
i) For 4 marks- Two SAT exams will be conducted and will have weightage of 04 marks towards the final Internal Assessment.
ii) For 2 marks- One half yearly exam will be conducted and will have a weightage of 02 marks towards the final Internal Assessment.
iii) For 2 marks- One Pre-Board exam will be conducted and will have a weightage of 02 marks towards the final Internal Assessment.
iv) For 2 marks- Subject teacher will assess and give maximum 02marks for CRP (Classroom participation).
v) For 5 marks- A project work to be done by students and will have a weightage of 05 marks towards the final Internal assessment.
vi) For 5 marks- Attendance of student will be awarded 05 marks as: 75% to 80% - 01 marks Above 80% to 85% - 02 marks Above 85% to 90% - 03 marks Above 90% to 95% - 04 marks Above 95% - 05 Marks
Also Read: NCERT Solutions for Class 12 Accountancy All Chapters, PDF Download
HBSE Class 12 Accountancy Question Paper Design
Check the pattern of the question paper for Haryana Board Class 12 Accountancy exam.
Type of question | Marks | Number | Description | Marks |
Objective Questions | 01 | 15 | 6 Multiple Choice Questions, 3 Fill in the Blanks Questions, 3 One Word Answer Type Questions, 3 Assertion-Reason Questions | 15 |
Very Short Answer Type Question | 02 | 6 | Internal choice will be given in any 2 questions | 12 |
Short Answer Type Question | 03 | 6 | Internal choice will be given in any 2 questions | 18 |
Essay Answer Type Question | 05 | 3 | Internal options will be given in all the questions | 15 |
Total | 30 | 60 |
HBSE Class 12 Accountancy Course Structure
Given below is the course content for Haryana Board Class 12 Accountancy.
S.no. | Units | Marks |
PART A – Accounting for Partnership & Company Accounts | ||
1 | ACCOUNTING FOR PARTNERSHIP ACCOUNTS Unit 1 - Accounting for Partnership Firm – Basic Concepts Unit 2 - Reconstitution of a Partnership Firm- Change in the profit sharing ratio Admission of a Partner Unit 3 - Reconstitution Of a Partnership FirmRetirement/Death of a Partner Unit 4 - Dissolution of Partnership Firm | 29 |
2 | ACCOUNTING FOR COMPANY ACCOUNTS Unit 5 - Accounting for Share Capital Unit 6 - Issue of Debentures | 16 |
PART B – Analysis of Financial Statements | ||
3 | Unit 7 - Financial Statements of a Company | 04 |
4 | Unit 8 - Accounting Ratios Unit 9 - Cash Flow Statement | 11 |
OR PART B – Computerised Accounting | ||
Unit 7. Overview of Computerised Accounting System Unit 8. Accounting Application of Electronic Spreadsheet Unit 9.Using Computerised Accounting System | 15 | |
Total | 60 | |
Practical Examination | 20 | |
Internal Assessment | 20 | |
Total | 100 |
HBSE Class 12 Accountancy Syllabus 2024-25
Accountancy is a subject that demands regular practice. It is important that students practice as much as they can. Students must go through the syllabus carefully.
Units | Topics |
Unit - 1 Accounting For Partnership – Basic Concepts | Partnership: features, Partnership Deed. Provisions of the Indian Partnership Act 1932 in the absence of partnership deed. Fixed v/s fluctuating capital accounts. Preparation of Profit and Loss Appropriation account division of profit among partners, guarantee of profits. Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio). |
Unit - 2 Reconstitution Of Partnership Firm- Admission Of A Partner | Change in the Profit Sharing Ratio: Meaning of reconstitution of partnership firm. Sacrificing ratio, gaining ratio, new ratio Accounting for revaluation of assets and reassessment of liabilities. Treatment of reserves, accumulated profits and losses. Preparation of revaluation account and balance sheet. Goodwill [meaning, factors affecting, need for valuation methods for calculation (Average profit method, Super profit method and Capitalization method), adjusted through partners’ capital/ current account.] Admission of new partner: Effect of admission of a partner on profit sharing ratio. Treatment of Goodwill (as per AS 26). Adjustments of reserves, accumulated profits and losses. Revaluation of assets and Reassessment of liabilities Adjustment of capital accounts and preparation of capital, current account and balance sheet. |
Unit – 3 Reconstitution Of Partnership Firm-Retirement / Death Of A Partner | Effect of retirement /death of a partner on change in the profit sharing ratio. Treatment of Goodwill (as per AS 26). Adjustments of reserves, accumulated profits and losses. Revaluation of assets and Reassessment of liabilities Adjustment of capital accounts and preparation of capital, current account and balance sheet. Calculation of deceased partner’s share of profit till the date of death. Preparation of deceased partner’s capital account and his executor’s account. |
Unit - 4 Dissolution Of Partnership Firm | Meaning of dissolution of partnership and partnership firm. Difference between dissolution of partnership and partnership firm. Types of dissolution of a firm. Settlement of accounts - preparation of realization account, and other related accounts: capital accounts of partners and cash/bank a/c. |
Unit - 5 Accounting For Share Capital | Features and types of companies. Share and share capital: nature and types. Accounting for share capital: issue and allotment of equity and preferences shares. Public subscription of shares – over subscription and under subscription of shares; issued at par and at premium, calls in advance and arrears (excluding interest). Issue of shares for consideration other than cash. Concept of Private Placement and Employee Stock Option Plan (ESOP), Sweat Equity shares. Accounting treatment of forfeiture and reissue of shares. Disclosure of share capital in the Balance Sheet of a company. |
Unit - 6 Issue of Debentures | Debentures: Meaning, types, Issue of debentures at par, at a premium and at a discount. Issue of debentures for consideration other than cash. Issue of debentures with terms of redemption. Issue of debentures as collateral security. Interest on debentures. Writing off discount / loss on issue of debentures |
Unit - 7 Financial Statements of a company | Meaning, Nature, Uses and importance of financial Statement. Limitations of Financial Statements. Statement of Profit and Loss and Balance Sheet in prescribed form with major headings and sub headings (as per Schedule III to the Companies Act, 2013) Types of Financial statements |
Unit – 8 Analysis of Financial Statements | Meaning, significance and objectives of Analysis of Financial Statements. Tools of Analysis of Financial Statements. Comparative Statements. Common Size Statements. Limitations of Financial Statements. |
Unit - 9 Accounting Ratios | Meaning, Objectives, Advantages and Limitations of Accounting Ratio. Classification and Computation: Liquidity Ratios • Solvency Ratios • Activity Ratios • Profitability Ratios |
Unit – 10 Cash Flow Statement | Meaning, Objectives and Benefits of Cash Flow Statement. Cash and Cash Equivalents. Classification of activities for Preparation of Cash Flow statement (as per AS 3 (Revised) (Indirect Method only). Ascertaining Cash Flow from Operating Activities. Ascertaining of Cash Flow from Investing and FinancingActivities. Preparation of Cash Flow Statement with adjustments |
OR PART B – COMPUTERISED ACCOUNTING | |
OVERVIEW OF COMPUTERISED ACCOUNTING SYSTEM | Introduction: Application in Accounting. Features of Computerised Accounting System. Structure of CAS. Software Packages: Generic; Specific; Tailored |
ACCOUNTING APPLICATION OF ELECTRONIC SPREADSHEET | Concept of electronic spreadsheet. Features offered by electronic spreadsheet. Application in generating accounting information - bank reconciliation statement; asset accounting; loan repayment of loan schedule, ratio analysis Data representation- graphs, charts and diagrams |
USING COMPUTERIZED 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 balance sheet, profit and loss account with closing entries and opening entries. Need and security features of the system. |
PRESCRIBED BOOKS: | Accountancy -I Class XII BSEH Publication © NCERT Accountancy -II Class XII BSEH Publication © NCERT Accountancy – Computerized Accounting System Class XII NCERT Publication |
To download the complete syllabus, refer to the link below:
HBSE Class 12 Accountancy Syllabus 2024-25 Download |
You can also, check
NCERT Books for Class 12 (All Subjects)
NCERT Solutions for Class 12 (All Subjects)
NCERT Rationalised Content for Class 12
CBSE Class 12 Accountancy Previous Year Question Papers
CBSE Class 12 Accountancy Important Assertion Reasoning Questions
CBSE Class 12 Accountancy Syllabus 2024-25 PDF Download Updated
CBSE Class 12 Accountancy Deleted Syllabus 2025: Check Full Details Here!
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