CBSE Class 12 Accountancy Syllabus 2022-2023 helps to know the unit-wise content to be prepared for the CBSE Class 12 Accountancy Board Exam 2022-2023. It also mentions the project/practical work details.
Check and download the CBSE Class 12 Accountancy Syllabus 2022-2023 here. This is the new and revised syllabus that is released by the Central Board of Secondary Education (CBSE) for the current academic session. Students should thoroughly check this syllabus and create their study plan according to the examination details mentioned in it. They can check the unit-wise marks breakup and project/practical evaluation scheme to make their board exam preparations in the right direction.
Check CBSE Class 12 Accountancy (Code No. 055) Syllabus 2022-23 below:
Also Check CBSE Class 12 Syllabus of All Subjects for 2022-2023 Session (PDF)
Part A: Accounting for Partnership Firms and Companies
Unit 1: Accounting for Partnership Firms
Units/Topics
Learning Outcomes
Note: Interest on partner’s loan is to be treated as a charge against profits.
Goodwill: meaning, factors affecting, need for valuation, methods for calculation (average profits, super profits and capitalization) , adjusted through partners capital/ current account or by raising and writing off goodwill (AS 26)
Accounting for Partnership firms – Reconstitution and Dissolution. ·
Note:
(i) If the realized value of tangible assets is not given it should be considered as realized at book value itself.
(ii) If the realized value of intangible assets is not given it should be considered as nil (zero value). (iii) In case, the realization expenses are borne by a partner, clear indication should be given regarding the payment thereof.
After going through this Unit, the students will be able to: ·
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