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Syllabus
OFFICIAL J&K BOARD SYLLABUS
| UNIT | TOPICS | |
| Part A: Accounting for Partnership Firms and Companies | ||
| Unit 1 - Accounting for Partnership Firms | ||
A - Fundamentals & Admission of a Partner | Partnership: features, Partnership Deed | |
| Provisions of the Indian Partnership Act 1932 | ||
| Fixed v/s fluctuating capital accounts | ||
| Past adjustments | ||
| Goodwill | ||
| Admission of a partner | ||
| Change in the profit sharing ratio among the existing partners | ||
| Retirement and death of a partner | ||
| Dissolution of a partnership firm | ||
| B - Retirement & Death of a Partner | Calculation of gaining ration & new profit sharing ratio, Etc. | |
| Calculation of deceased partners shares of profit till the date of death, Etc. | ||
| C - Dissolution of Partnership Firm | Types of dissolution of a firm, settlements of accounts, capital accounts of partner, cash/bank account, Etc. | |
| Unit 2 - Accounting For Companies | ||
| A - Accounting for share capital | Share & share capital nature & types | |
| Disclosure of share capital in company's balance sheet | ||
| Accounting for share capital issue and allotment of equity and preference shares, Etc. | ||
| Accounting treatment for forfeiture and reissue of shares | ||
| B - Accounting For Debentures | Issue of debentures at par, at premium and at a discount, issue of debenture for consideration other than cash writing off discount and loss on issue of debentures, issue of debentures with term of redemption | |
| Issue of debentures as collateral security journal entries for interest an debentures | ||
| Source of redemption of debentures-out of profit, out of capital and creation debenture redemption reserve | ||
| Methods of redemption lump sum method, draw of lots, purchase in open market and conversion into equity shares and new debentures | ||
| Part B: Financial Statement Analysis | ||
| Unit 3 - Financial Statement Analysis | ||
| A - Analysis of Financial Statements | Financial statements of a Company | |
| Financial Statement Analysis | ||
| Tools for Financial Statement Analysis | ||
| Accounting Ratios | ||
| Liquidity Ratios | ||
| Solvency Ratios | ||
| Activity Ratios | ||
| Profitability Ratios | ||
| Unit 4 - Cash Flow Statements | ||
| Cash Flow Statement | Meaning, objectives and preparation | |
| Part C: Project Work | ||
| Project Work | Project File | |
| Written Test | ||
| Viva-Voca | ||
| Or | ||
| Part B: Computerized Accounting | ||
Format
OFFICIAL J&K BOARD QUESTION PAPER DESIGN
Theory Paper of 80 Marks
Project Work of 20 Marks (Including 5 Marks of Internal & 15 Marks of External)
Maximum Marks: 100
Time: 3 Hours
UNITS & THEIR WEIGHTAGE
| UNIT | TOPICS | WEIGHATGE | |
| Part A: Accounting for Partnership Firms and Companies | 60 Marks | ||
| Unit 1 - Accounting for Partnership Firms | |||
A - Fundamentals & Admission of a Partner | Partnership: features, Partnership Deed | 15 Marks | |
| Provisions of the Indian Partnership Act 1932 | |||
| Fixed v/s fluctuating capital accounts | |||
| Past adjustments | |||
| Goodwill | |||
| Admission of a partner | |||
| Change in the profit sharing ratio among the existing partners | |||
| Retirement and death of a partner | |||
| Dissolution of a partnership firm | |||
| B - Retirement & Death of a Partner | Calculation of gaining ration & new profit sharing ratio, Etc. | 10 Marks | |
| Calculation of deceased partners shares of profit till the date of death, Etc. | |||
| C - Dissolution of Partnership Firm | Types of dissolution of a firm, settlements of accounts, capital accounts of partner, cash/bank account, Etc. | 10 Marks | |
| Unit 2 - Accounting For Companies | |||
| A - Accounting for share capital | Share & share capital nature & types | 15 Marks | |
| Disclosure of share capital in company's balance sheet | |||
| Accounting for share capital issue and allotment of equity and preference shares, Etc. | |||
| Accounting treatment for forfeiture and reissue of shares | |||
| B - Accounting For Debentures | Issue of debentures at par, at premium and at a discount, issue of debenture for consideration other than cash writing off discount and loss on issue of debentures, issue of debentures with term of redemption | 10 Marks | |
| Issue of debentures as collateral security journal entries for interest an debentures | |||
| Source of redemption of debentures-out of profit, out of capital and creation debenture redemption reserve | |||
| Methods of redemption lump sum method, draw of lots, purchase in open market and conversion into equity shares and new debentures | |||
| Part B: Financial Statement Analysis | |||
| Unit 3 - Financial Statement Analysis | 12 Marks | ||
| A - Analysis of Financial Statements | Financial statements of a Company | ||
| Financial Statement Analysis | |||
| Tools for Financial Statement Analysis | |||
| Accounti | |||
Eligibility
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.
Schedule
Official Schedule 2022
| Date & Day | Faculty of Science | Faculty of Arts | Faculty of Home Science | Faculty of Commerce | Time |
| 25-03-2022 (Friday) | (Vocational) IT & ITES/ Retail Healthcare/ Tourism/ Security/ Media and Entertainment/ Beauty and Wellness/ Physical Education and Sports/ Telecomm. | (Vocational) IT & ITES/ Retail Healthcare/ Tourism/ Security/ Media and Entertainment/ Beauty and Wellness/ Physical Education and Sports/ Telecomm. | (Vocational) IT & ITES/ Retail Healthcare/ Tourism/ Security/ Media and Entertainment/ Beauty and Wellness/ Physical Education and Sports/ Telecomm. | (Vocational) IT & ITES/ Retail Healthcare/ Tourism/ Security/ Media and Entertainment/ Beauty and Wellness/ Physical Education and Sports/ Telecomm. | 11:00 A.M |
| 28-03-2022 (Monday) | Geography | Geography/ Psychology/ Music/ Philosophy/ Education | _ | _ | 11:00 A.M |
| 31-03-2022 (Thursday) | General English | General English | General English | General English | 11:00 A.M |
| 04-04-2022 (Monday) | Physics | Home Science (Elective) History/ Public Administration | Human Development | Business Mathematics Public Administration | 11:00 A.M |
| 08-04-2022 (Friday) | Computer Science/ Information Practices/ Environmental Science/ Functional English/ Physical Education/ Islamic Studies/ Vedic Studies/ Electronics Buddhist Studies | Computer Science/ Information Practices/ Environmental Science/ Functional English/ Physical Education/ Islamic Studies/ Vedic Studies/ Electronics Buddhist Studies/ Travel, Tourism and Hotel Management/ English Literature | Computer Science/ Information Practices/ Environmental Science/ Functional English/ Physical Education/ Islamic Studies/ Vedic Studies/ Electronics Buddhist Studies/ Travel, Tourism and Hotel Management | Computer Science/ Information Practices/ Environmental Science/ Functional English/ Physical Education/ Islamic Studies/ Vedic Studies/ Electronics Buddhist Studies/ Travel, Tourism and Hotel Management | 11:00 A.M |
| 12-04-2022 (Tuesday) | Biology (Botany & Zoology)/ Statistics | Political Science Statistics | _ | Accountancy | 11:00 A.M |
| 18-04-2022 (Monday) | Chemistry | Arabic/ Persian/ Sanskrit/ Economics | Clothing for the Family | Entrepreneurship Economics | 11:00 A.M |
| 06-05-2022 (Friday) | Mathematics/ Applied Mathematics | Mathematics/ Applied Mathematics/ Sociology | Extension Education | _ | 11:00 A.M |
| 09-05-2022 (Monday) | Geology/ Biotechnology/ Microbiology/ Biochemistry | Urdu/ Hindi/ Kashmiri Dogri/ Punjabi/ Bhoti |
Analysis
Exams News
JKBOSE Class 12 Result 2025 Released In Online Mode
JKBOSE has announced the Class 12 Result 2025 on April 30. Students can check their results for Science, Commerce, and Arts streams online at jkbose.nic.in using their roll number...
| Posted On: 30 Apr, 2025 | |
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JKBOSE Datesheet 2025: Class 10 And 12 Timetables Released In Online Mode
According to the official datesheet, the Higher Secondary Part II exams for the soft zone areas of Jammu and Kashmir will commence on February 15, 2025...
| Posted On: 28 Dec, 2024 | |
| Read More |
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JKBOSE Class 12th Annual (Private) And Bi-Annual Result 2024 Declared In Online Mode
Students who appeared in any of these exams can check their scores and download their results on the official website by entering their registration number and roll number...
| Posted On: 07 Nov, 2024 | |
| Read More |
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