Rajasthan Board Class 12 Accountancy Syllabus 2024-2025: Download in PDF

RBSE Class 12 Accountancy Syllabus 2025: The Board of Secondary Education, Rajasthan, has released the new syllabus for the Class 12 Accountancy subject for the 2024-2025 academic session. Students can access this updated syllabus on the official website, rajeduboard.rajasthan.gov.in.  Knowing the syllabus is crucial for exam preparation as it will help students understand the course content, structure, and important topics to focus on. The syllabus provides detailed information about the marks distribution, allowing students to allocate their study time effectively.

In this article, we have provided the complete Rajasthan Board Class 12 Accountancy syllabus in PDF format. The syllabus for English and Hindi medium is provided here. Students can easily download and use the syllabus to guide their studies throughout the academic year.

Rajasthan Board Class 12 Accountancy Exam Pattern 2024-25

The total marks for RBSE Class 12 Accountancy Exam 2025 will be 100 which will be calculated based on the following assessment criteria:

The annual theory exam will be conducted based on the full syllabus. Students will be allotted 3 hours 15 minutes to write their exam.

Rajasthan Board Class 12 Accountancy Syllabus 2024-25

Part A - Accounting for Partnership  (35 Marks)

1.Accounting for Partnership-Basic Concepets

2.Reconstitution of Partnership Firm :- Admission of a Partner

3.Reconstitution of Partnership Firm :- Retirement/Death of a Patrner

4.Dissolution of Parnership Firm

Part B - Company Accounts and Analysis of Financial Statements (45 Marks)

1.Accounting for Share Capital

2.Issue of Debentures

3.Financial Statements of a Company

4.Accounting Ratios

5.Cash Flow Statement

Part A: Accounting for Partnership  (35 Marks)

Chapter 1: Accounting for Partnership : Basic Concepts (07 Marks)

1.1 Nature of Partnership

1.2 Partnership Deed

1.3 Special Aspects of Partnership Accounts

1.4 Maintenance of Capital Accounts of Partners

1.5 Distribution of Profit among Partners

1.6 Guarantee of Profit to a Partner

1.7 Past Adjustments.

Chapter 2: Reconstitution of a Partnership Firm — Admission of a Partner (11 Marks)

2.1 Modes of Reconstitution of a Partnership Firm

2.2 Admission of a New Partner

2.3 New Profit Sharing Ratio

2.4 Sacrificing Ratio

2.5 Goodwill

2.6 Adjustment for Accumulated Profits and Losses

2.7 Revaluation of Assets and Reassessment of Liabilities

2.8 Adjustment of Capitals

2.9 Change in Profit Sharing Ratio among the Existing Partners

Chapter 3: Reconstitution of a Partnership Firm Retirement/Death of a Partner (11 Marks)

3.1 Ascertaining the Amount Due to Retiring/Deceased Partner

3.2 New Profit Sharing Ratio

3.3 Gaining Ratio

3.4 Treatment of Goodwill

3.5 Adjustment for Revaluation of Assets and Liabilities

3.6 Adjustment of Accumulated Profits and Losses

3.7 Disposal of Amount Due to Retiring Partner

3.8 Adjustment of Partners’ Capitals

3.9 Death of a Partner

Chapter 4: Dissolution of Partnership Firm (06 Marks)

4.1 Dissolution of Partnership

4.2 Dissolution of a Firm

4.3 Settlement of Accounts

4.4 Accounting Treatment

Part B:Company Accounts and Analysis of Financial Statements (45 Marks)

Chapter 1: Accounting for Share Capital  (12 Marks)

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 Marks)

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

Chapter 3: Financial Statements of a Company  (04 Marks)

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: Accounting Ratios   (06 Marks)

4.1 Meaning of Accounting Ratios

4.2 Objectives of Ratio Analysis

4.3 Advantages of Ratio Analysis

4.4 Limitations of Ratio Analysis

4.5 Types of Ratios

4.6 Liquidity Ratios

4.7 Solvency Ratios

4.8 Activity (Turnover) Ratio

4.9 Profitability Ratios

Chapter 5: Cash Flow Statement (08 Marks)

5.1 Objectives of Cash Flow Statement

5.2 Benefits of Cash Flow Statement

5.3 Cash and Cash Equivalents

5.4 Cash Flows

5.5 Classification of Activities for the Preparation of Cash Flow Statement

5.6 Ascertaining Cash Flow from Operating Activities

5.7 Ascertainment of Cash Flow from Investing and Financing Activities

5.8 Preparation of Cash Flow Statement

Download the syllabus in Hindi and English below:

Prescribed Books

• Accountancy Part 1
• Accountancy Part 2

NCERT, New Delhi

Related: Rajasthan Board Class 12 Syllabus 2024-2025 of All Subjects

Online Test Series for RBSE Class 12 (Commerce)

Mock tests are the best form of practice material to assess your knowledge and identify areas where you need improvement. To facilitate this, we have provided meticulously crafted mock tests for Rajasthan Board Class 12. These online tests are specifically designed for the commerce stream. Students must utilize these tests regularly to enhance their exam preparation and boost their confidence. Access these valuable resources below: