RBSE Class 12th Accountancy Syllabus 2023: Rajasthan's Board of Secondary Education (RBSE) has released the latest and updated syllabus for the 2023 Class 12 Accountancy exam.
Accountancy (Code: 30) is a core subject in the Rajasthan Board Class 12 commerce stream that is instrumental in preparing the students for careers in the financial world. Accountancy is the practice of recording, classifying, and reporting on business transactions for a business. The RBSE Class 12 Accountancy syllabus teaches students all the essential concepts they’ll need to succeed in the future. With the RBSE 2023 board exams on the horizon, take a look at the Class 12 Accountancy syllabus to ensure you haven’t missed any topics. It’s paramount for all commerce students to master accountancy.
Read and download the Rajasthan Board Class 12 Accountancy syllabus and examination scheme for the 2023 exams in PDF format here.
RBSE Accountancy Class 12 Examination Scheme
| Paper |
Time (Hrs.) |
Marks for the Paper |
Sessional |
Total Marks |
| One |
3:15 |
80 |
20 |
100 |
RBSE Class 12th Accountancy Syllabus 2023
Accounting for Partnership Firms and Companies 60
- Accounting for Partnership Firms 10
- Reconstitution of Partnership 25
- Accounting for Share Capital and Debenture 25
Financial Statement Analysis 20
- Analysis of Financial Statements 12
- Cash Flow Statement 8
Part-1
Chapter 1 Accounting for Not-for-Profit Organisation 05
1.1 Meaning and Characteristics of Not-for-Profit Organisation 1.2 Accounting Records of Not-for-Profit Organisations 1.3 Receipt and Payment Account 1.4 Income and Expenditure Account 1.5 Balance Sheet 1.6 Some Peculiar Items 1.7 Income and Expenditure Account based on Trial Balance .
Chapter 2 Accounting for Partnership : Basic Concepts 05
2.1 Nature of Partnership 2.2 Partnership Deed 2.3 Special Aspects of Partnership Accounts 2.4 Maintenance of Capital Accounts of Partners 2.5 Distribution of Profit among Partners 2.6 Guarantee of Profit to a Partner 2.7 Past Adjustments.
Chapter 3 Reconstitution of a Partnership Firm – Admission of a Partner 10
3.1 Modes of Reconstitution of a Partnership Firm 3.2 Admission of a New Partner 3.3 New Profit Sharing Ratio 3.4 Sacrificing Ratio 3.5 Goodwill 3.6 Adjustment for Accumulated Profits and Losses
3.7 Revaluation of Assets and Reassessment of Liabilities 3.8 Adjustment of Capitals 3.9 Change in Profit Sharing Ratio among the Existing Partners
Chapter 4 Reconstitution of a Partnership Firm Retirement/Death of a Partner 10
4.1 Ascertaining the Amount Due to Retiring/Deceased Partner 4.2 New Profit Sharing Ratio
4.3 Gaining Ratio 4.4 Treatment of Goodwill 4.5 Adjustment for Revaluation of Assets and Liabilities
4.6 Adjustment of Accumulated Profits and Losses 4.7 Disposal of Amount Due to Retiring Partner
4.8 Adjustment of Partners’ Capitals 4.9 Death of a Partner.
Chapter 5 Dissolution of Partnership Firm 05
5.1 Dissolution of Partnership 5.2 Dissolution of a Firm 5.3 Settlement of Accounts 5.4 Accounting Treatment
Part-2
Chapter 1 Accounting for Share Capital 10
1.1 Features of a Company 1.2 Kinds of Companies 1.3 Share Capital of a Company 1.4 Nature and Classes of Shares 1.5 Issue of Shares 1.6 Accounting Treatment 1.7 Forfeiture and Reissue of shares.
Chapter 2 Issue and Redemption of Debentures 15
2.1 Meaning of Debentures 2.2 Distinction between Shares and Debentures 2.3 Types of Debentures 2.4 Issue of Debentures 2.5 Over Subscription 2.6 Issue of Debentures for Consideration other than Cash 2.7 Issue of Debentures as a Collateral Security 2.8 Terms of Issue of Debentures 2.9 Interest on Debentures 2.10 Writing off Discount/Loss on Issue of Debentures 2.11 Redemption of Debentures 2.12 Redemption by Payment in Lump Sum 2.13 Redemption by Purchase in Open Market 2.14 Redemption by Conversion
Chapter 3 Financial Statements of a Company 03
3.1 Meaning of Financial Statements 3.2 Nature of Financial Statements 3.3 Objectives of Financial Statements 3.4 Types of Financial Statements 3.5 Uses and Importance of Financial Statements 3.6 Limitations of Financial Statements
Chapter 4 Analysis of Financial Statements 04
4.1 Meaning of Analysis of Financial Statements 4.2 Significance of Analysis of Financial Statements 4.3 Objectives of Analysis of Financial Statements 4.4 Tools of Analysis of Financial Statements 4.5 Comparative Statements 4.6 Common Size Statement 4.7 Limitations of Financial Analysis
Chapter 5 Accounting Ratios 05
5.1 Meaning of Accounting Ratios 5.2 Objectives of Ratio Analysis 5.3 Advantages of Ratio Analysis 5.4 Limitations of Ratio Analysis 5.5 Types of Ratios 5.6 Liquidity Ratios 5.7 Solvency Ratios 5.8 Activity (Turnover) Ratio 5.9 Profitability Ratios
Chapter 6 Cash Flow Statement 08
6.1 Objectives of Cash Flow Statement 6.2 Benefits of Cash Flow Statement 6.3 Cash and Cash Equivalents 6.4 Cash Flows 6.5 Classification of Activities for the Preparation of Cash Flow Statement 6.6 Ascertaining Cash Flow from Operating Activities 6.7 Ascertainment of Cash Flow from Investing and Financing Activities 6.8 Preparation of Cash Flow Statement
The prescribed books for RBSE Class 12 Accountancy course are NCERT’s Accountancy Part-I and Accountancy Part-II.
You can check and download RBSE Class 12 Accountancy syllabus 2023 PDF below.
RBSE Class 12th Accountancy Syllabus 2023 Download PDF |
Also Read: RBSE 12th Mathematics Syllabus 2023: Download Rajasthan Board Class 12 Mathematics Syllabus PDF
Also Read: RBSE 12th Economics Syllabus 2023: Download Rajasthan Board Class 12 Economics Syllabus PDF
