JKBOSE 12th Accountancy Syllabus 2025–26: Download PDF, Chapter-Wise Topics, and Marks Distribution

Component

Maximum Marks

Time Allowed

Theory

80

3 Hours

Internal Assessment

20

—

Total

100

3 Hours

Part

Unit

Topic/Area

Sub-Topics Covered

Marks

A

Unit-1

Accounting for Partnership Firms

35

A

Fundamentals & Admission

Partnership features, deed, Act 1932 provisions (in absence of deed). Fixed vs. Fluctuating capital, P&L Appropriation A/c. Past adjustments. Goodwill (Nature, factors, valuation methods: Avg. Profit, Super Profit, Weighted Avg., Capitalization). Sacrificing/New P/S ratio. Revaluation, Capital adjustments, Balance Sheet.

15

B

Retirement & Death

Gaining/New P/S ratio. Treatment of Goodwill (AS-26), Revaluation, Accumulated profits, Loan A/c of retiring partner. Deceased Partner's Capital A/c and Executor's A/c.

10

C

Dissolution

Types of dissolution, settlement of accounts. Preparation of Realization A/c, Partners' Capital A/cs, and Cash/Bank A/c.

10

A

Unit-2

Accounting for Companies

25

A

Accounting for Share Capital

Share and share capital (nature, types), Disclosure in Balance Sheet (Sch. III). Issue: Par, premium, discount. Calls in advance/arrears. Consideration other than cash. Private placement, ESOP, Sweat equity, Right issue. Forfeiture and Reissue.

15

B

Accounting for Debentures

Issue: Par, premium, discount, consideration other than cash. Writing off discount/loss. Terms of redemption. Issue as collateral security. Interest. Redemption Sources: Out of profit/capital, DRR creation. Redemption Methods: Lump sum, draw of lots, open market purchase, conversion.

10

B (Option 1)

Unit-3

Financial Statement Analysis

Financial Statement (Simple Balance Sheet Sch. III). Analysis (Meaning, Significance, Limitations). Accounting Ratios: Liquidity (Current, Liquid), Solvency (Debt to Equity, Proprietary, Total Asset to Debt), Activity (Inventory Turnover, Debtors Turnover, Working Capital Turnover), Profitability (Gross Profit, Net Profit, Operating, Operating Net Profit, ROI).

12

Unit-4

Cash Flow Statement

Meaning, Objective, and Preparation (AS-3 Revised, Indirect Method only). Adjustments for Depreciation, P/L on sale of assets, Dividend, and Tax.

8

B (Option 2)

Unit-3

Overview of Computerized Accounting System

Concept, Features, Types (Generic, Specific, Tailor-made). Structure. Accounting Software Packages (Tally, Busy - latest version).

10

Unit-4

Accounting Applications of Electronic Spreadsheets

Concept and features of electronic spreadsheet. Applications in: Depreciation Schedule, Loan Repayment Schedule, Payroll Accounting, and similar applications.

10

Total Marks

80

Section

Question Type

Marks per Question

Number of Questions

Total Marks

Word Limit (Approx.)

A

Objective Type/Multiple Choice

1

8

8

N/A

B

Short Answer Type

3

4

12

20 - 30 words

C

Short Answer Type

4

5

20

100 - 150 words

D

Long Answer Type

6

4

24

150 - 200 words

E

Long Answer Type

8

2

16

150 - 200 words

Total

23

80

Assessment Type

Sub-Component

Marks

Internal Assessment

5

External Assessment

Project File

3

Written Test

9

Viva-Voce

3

Sub-Total (External)

15

Grand Total

20

• Accountancy Part I Textbook for Class 12th by NCERT
• Accountancy Part II Textbook for Class 12th by NCERT