Syllabus of 12th Accountancy haryana open school

Board of School Education Haryana, Bhiwani
Secondary 12th Syllabus of Accountancy (Open) Haryana open school
syllabus of 12th Accountancy haryana open school

Board of School Education Haryana, Bhiwani
Senior Secondary Syllabus (Open)
syllabus of Accountancy
Marks : 50
Part – A (Compulsory)
Unit

1. Note for Profit Organization 8 Meaning & examples, receipts and payments, meaning & concepts, preparation of
Income & expenditure A/c and Balance Sheet.
2. Accounting for partnership & Reconstitution of partnership : -  Meaning & Deffinition of partnership firm, partnership deed, Roll of absence of partnership deed, preparation of P/L App. A/c, Capital A/c, Charge in profit sharing ratio, accounting for revaluation, goodwill – meaning & valuation of goodwill.
3. Reconstitution of Partnership (Unit 2+3= 14 Marks) Admission of Partner, Retirement/ Death of a Partner
4. Dissolution of partnership firm Meaning settlement of accounts, preparation of realisation A/c & Related
accounts (excluding piece meal distribution and sale to a company & insolvency of a partner)
5. Accounting for share and debenture capital : - 5 Issue of share : - Share capital, accounting for share capital forfeiture of share & re-issue, (simple Exercise) presentation of share & debenture capital
in company balance sheet.
6. Accounting for share and debenture capital : - 12 Issue of debenture : - Redemption of debenture's out of proceeds of fresh issue and accumulated profit and sinking fund.

Project Work : -
1. Preparation of final accounts of the partnership firm
2. Project work on dissolution of partnership firm. Board of School Education Haryana, Bhiwani Senior Secondary Syllabus (Open)
syllabus Accountancy
Marks : 30
Part – B (Financial Statements Analysis)
Unit
7. Analysis of Financial Statements : - 8 Preparation of simple financial statement of a compulsory with major
heading only.

Financial Analysis : - Meaning, significance, purpose, limits, tools for financial analysis.
8. Analysis of Financial Statements : - 10 Accounting Ratios : - Meaning, objectives,

Types of Ratio: - Liquidity ratios, solvency ratios, activity ratios, profitability ratios.
9. Statement of change in financial Position: - 12 Cash flow statement : - Meaning, objectives, preparations, adjustment,related to depreciation, dividend and tax, sale and purchase of non-current assets (as per revised standard issue by ICAI)
Project Work : -
Cash Flow Statement.


Board of School Education Haryana, Bhiwani
Senior Secondary Syllabus (Open)
syllabus of Accountancy
Marks : 30
Part – B (Computerised Accounting)
Unit
7. Computerised Accounting overview & using system (CAS): - 8 Concepts & type, features, structure of CAS, steps in Install an of CAS Data Entry, Validation & verification of CAS, adjusting Entry, preparation of financial statements, opening and closing entries. Security of CAS and features generally available in CAS.
8. Accounting using Database Management System (DBMS) :- 10 Concepts of DBMS, objects in DBMS, creating Data Tables for Accounting, using Queries and forms and reports generating Accounting informations.
9. Accounting applications of electronic spreadsheet (ES) : - 10  Concepts of ES, Feature of ES, Applications of ES

NOTE : Part – B (Option)
Financial Statement Analysis or Computerised Accounting.


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