OFFICIAL SYLLABUS 2022
| CHAPTER NAME | TOPICS | ||
| PART - A : UNIT - I | |||
| Chapter - 1 : Accounting for Not-for-Profit Organizations | Not profit organizations:- Meanings and Examples | ||
| Receipts and Payments Account,- Meaning, Features | |||
| Concept of Fund Based Accounting, Calculation of amount of subscription | |||
| Preparation of Income & Expenditure A/C from Receipt & Payment A/C without Additional Information and Balance Sheet. | |||
| UNIT - II | |||
Accounting for Partnership Firms Chapter - 2 : - Accounting for Partenership Fundamentals | Partnership: Meanings & features, Partnership Deed | ||
| Provision in the absence of Partnership Deed | |||
| Preparation of Profit & Loss Appropriate A/C, Devision of Profit among Partners. | |||
| Fixed v/s Fluctuating capital account methods. | |||
| Chapter - 3 : - Goodwill :- Nature and Valuation | Definition, Features, Need, Factors affecting the values of Goodwill, Types of Goodwill | ||
| Method of Valuation of Goodwill - i). Simple Average Profit Method, ii). Super Profit Method | |||
| UNIT - III | |||
Reconstitution of Partnership Chapter - 4:- Change in Profit & Loss Sharing Ratio Among the Existing Partners | Sacrificing Ratio and Gaining Ratio | ||
| Chapter - 5:- Admission of a Partner | Meaning, Right of a New Partner | ||
| Calculation of Sacrificing and New Profit Sharing Ratio | |||
| Accounting Treatment of Goodwill (AS-10) | |||
| Revaluation of Assets & Liabilities | |||
| Treatment of Accumulated/Undistributed Profit & Accumulated Loss. | |||
| Prepration of Revaluation account, Partners Capital and Balance Sheet Without Adjustment of Capital | |||
| Chapter - 6:- Retirement & Death of a Partner | Calculation of Gaining and New Profit Sharing Ratio | ||
| Accounting Treatment of Goodwill | |||
| UNIT - IV | |||
| Chapter - 6:- Retirement & Death of a Partner | Revaluation of Assets and Liabilities, Partners Capital A/C and Balance Sheet without Adjustment of Capital and Retiring Partners Loans A/C | ||
| Chapter 7:- Company Account Issue of Shares | Meaning, Nature/Characteristics of company. | ||
Types of company, shares, share capital. | |||
| Issue and Allotment of shares over subscription & undersubscription. | |||
| Issue of shares at Par and Premium. | |||
Calls in Arrears and calls in advances. | |||
| Issue of shares for consideration other than cash. | |||
| Chapter 8:- Forfeiture and Re - issue of Shares | Meaning & Journal entries of Forfeiture & Re-issue without Pro-rate Allotment | ||
| Chapter 9:- Issue of Debentures | Meaning of Debentures, Types, Differences between shares & Debentures. | ||
| Issue of Debentures at Par, Premium & Discount. | |||
| PART - B : UNIT - V | |||
Chapter 10:- Redemption of Debentures | Meaning & sources of Redemption. | ||
There will be two papers in the subject.
Paper I: Theory
Time: 3hrs.
Maximum marks: 80
Unit & their Weightage
| S.No. | Unit | Total Weightage |
| Section A : Accounting for Not-for-profit Organization, Partnership Firms and Companies | ||
| 1. | Financial statements of Not-for-Profit Organizations | 60 marks |
| 2. | Accounting for Partnership Firms | |
| 3. | Accounting for companies | |
| Section B: Financial Statement Analysis | ||
| 4. | Analysis of Financial Statements | 20 marks |
| 5. | Cash Flow Statement | |
| or Section B: Computerized Accounting | ||
| 6. | Computerized Accounting | 20 marks |
| Total | 80 marks | |
Conditions of eligibility for admission to class XII
1. Candidates who have been studying in a School recognised by or affiliated to this Board or any other recognised Board of Secondary Education in India.
2. Candidates can not take admission directly in class XII.
3. Candidates had completed a regular course of study for class XI and passed class XI examination from a school affilicated to this Board.
4. The candidates percentage for attendance should be 75% so that the Board to make him/her eligible for the Examinations.
5. Candidate can be admitted to a school only on the transfer of the parents(s) or shifting of their families from one place to another, after procuring from the student the marksheet and the Transfer Certificate duly countersigned by the Educational Authorities of the Board concerned.
6. There is no age limit for candidates taking the Examination.
7. Candidate should have doucments in support of his having passed the qualifying or equivalent qualifying examination.
OFFICIAL SCHEDULE 2022
| Date & Days | Subject | 2nd Sitting (2 PM - 5:20 PM) |
| 24 - March- 2022 (Thursday) | Vocational Subjects (I.A, I.Sc, I.Com) | Term – 1 (2 PM - 3:35 PM) |
| Term – 2 (3:40 PM - 5:20 PM) | ||
| 26 - March -2022 (Saturday) | Elective Language (Compulsory) (I.A) | Term – 1 (2 PM - 3:35 PM) |
Additional Language (I.Sc & I.Com) | Term – 2 (3:40 PM - 5:20 PM) | |
| 28 - March - 2022 (Monday) | Compulsory Core Language Hindi A, Hindi B + Matribhasha & English A (I.A) | Term – 1 (2 PM - 3:35 PM) |
| Term – 2 (3:40 PM - 5:20 PM) | ||
29 - March - 2022 (Tuesday) | Compulsory Core Language Hindi A, Hindi B + Matribhasha & English A (I.Sc & I.Com) | Term – 1 (2 PM - 3:35 PM) |
| Term – 2 (3:40 PM - 5:20 PM) | ||
| 30 - March - 2022 (Wednesday) | Music (I.A) | Term – 1 (2 PM - 3:35 PM) |
| Term – 2 (3:40 PM - 5:20 PM) | ||
| 02 - April - 2022 (Saturday) | Computer Science (I.Sc & I.Com) | Term – 1 (2 PM - 3:35 PM) |
Psychology (I.A) | Term – 2 (3:40 PM - 5:20 PM) | |
| 05 - April - 2022 (Tuesday) | Economics (I.Sc & I.Com) | Term – 1 (2 PM - 3:35 PM) |
Anthropology (I.A) | Term – 2 (3:40 PM - 5:20 PM) | |
| 07 - April - 2022 (Thursday) | Philosophy (I.A) | Term – 1 (2 PM - 3:35 PM) |
| Term – 2 (3:40 PM - 5:20 PM) | ||
08 - April - 2022 (Friday) | Physics (I.Sc) | Term – 1 (2 PM - 3:35 PM) |
Accountancy (I.Com) | Term – 2 (3:40 PM - 5:20 PM) | |
| 09 - April - 2022 (Saturday) | History (I.A) | Term – 1 (2 PM - 3:35 PM) |
| Term – 2 (3:40 PM - 5:20 PM) | ||
| 12 - April - 2022 (Tuesday) | Geology (I.Sc) | Term – 1 (2 PM - 3:35 PM) |
Business Studies (I.Com) | Term – 2 (3:40 PM - 5:20 PM) | |
Home Science (I.A) | ||
| 16 - April - 2022 (Saturday) | Biology (Botany+Zoology) (I.Sc) | Term – 1 (2 PM - 3:35 PM) |
Business Mathematics (I.Com) | Term – 2 (3:40 PM - 5:20 PM) | |
Paper Analysis
There was no overall choice. However, an internal choice was given in three questions of 1 mark each, two questions of 2 marks each, two questions of 4 marks each, and two questions of 6 marks each. Students needed to attempt only one of the alternatives in all such questions. In Part B Two options were given student have to do only one of their choice from the Options. Overall the paper was fine. The questions that carried one and three marks were comparatively easier than those carrying eight marks. The paper was lengthy. The average score of students will be approximately around 60 to 65 Marks easily
Major Highlights
1. The Difficulty level of the Accountancy paper 2020: Easy to moderate
2. 1 mark question was tricky
3. The Paper was too lengthy
4. The pattern of the Class 12 Accountancy paper was similar to the latest Class 12 Accountancy Sample Paper 2020
5. All the questions in the paper were asked from the latest syllabus and based on NCERT textbooks
6. The average range of expected marks was 60+ (out of 80).
1. All questions are compulsory.
2. Total 26 Question are in this Paper.
3. Question no. 1 to 5 are Objective type question. Each question carries 5 marks.
4. Question no. 6 to 10 are Very short answer type question. Each question carries 2 marks.
5. Question no. 11 to 14 are Short answer type question .Each question carries 3 marks.
6. Question no. 15 and 21 are Long answer type question. Each question carries 4 marks.
7. Question no. 22 to 26 are Long answer type question. Each question carries 5 marks.
8. Question no. 5 to 26 has Internal Options.
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