Haryana Board HBSE Class 12 Accountancy Syllabus 2024-25: Download Detailed Syllabus PDF For Free

Oct 24, 2024, 12:41 IST

HBSE Class 12 Accountancy Syllabus 2024-25: The Haryana board has released the syllabus for various subjects for class 12 students for the session 2024-25. Students can download the HBSE Class 12 Accountancy syllabus from this article. 

HBSE Class 12 Accountancy Syllabus 2024-25.
HBSE Class 12 Accountancy Syllabus 2024-25.

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

Garima Jha
Garima Jha

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    Garima is a graduate in English from the University of Delhi and post-graduate in English Journalism from the Indian Institute of Mass Communication. She is a content writer with around 3 years of experience and has previously worked with Inshorts. She finds solace in the world of books and art. At Jagranjosh.com, Garima creates content related to the school section.

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