HBSE Class 12 Syllabus 2023 Accountancy

Accountancy

April Accounting Not Not for profit organization 24 6
for Profit meaning and examples
Organisation Receipts and payments
meaning and concepts
preparation of income and
expenditure A/C and
balance sheet
Nature of partnership firm
Accounting for and Final Account of
partnership partnership
Preparation of partners
capital accounts and Profit
and Loss Appropriation
A/C.
May Reconstitution of Change in profit sharing 24 6
partnership Ratio, Accounting for
Revaluation. Goodwill:-
Meaning & Valuation.
Admission, Retirement/
Death of a partner.
Summer vacation
July Dissolution of Meaning, settlement of 20 4
partnership firm Accounts.
Preparation of Realisation
account & related
Accounts(Excluding piece
meal distribution and sale
to a company &
insolvency of a partner)
August Accounting for Issue of Share (At Par and 22 4
share capital At Premium)
Accounting for share
Forfeiture of Share & Re-
issue of Share.
Presentation of share &
debenture capital in
company’s balance sheet.
Sept. Accounting for Issue & Redemption of 24 6
Debenture of debentures, out of proceeds
companies of Fresh issue and
accumulated profit and
Sinking fund etc.
Oct. Analysis of Preparation of simple 20 6
Financial Financial Statement of a
Statements company with major
headings only
Financial Analysis-
Meaning significance,
purpose ,limits

Tools for financial analysis
comparative statements.
Nov. Accounting Accounting ratios- 20 6
Ratios Meaning and objectives,
Types of Ratios- Liquidity
Ratios, Solvency Ratio,
Activity Ratios,
Profitability Ratios etc.
Dec. Cash Flow Cash flow statement- 18 4
Statement Meaning and objectives,
Preparation- with
adjustment related to
depreciation, dividend and
tax, sale and purchase of
Non-current Assests (As
per Revised standard
issued by ICAI)
Jan. Cash Flow As above 08 4
Statement Revision of whole Syllabus 12
Feb Preparation & Submission
of Project Report &
Difficulties removals.
March Exam

Compterised Concepts and type ,features, Structure, of
Accounting computerised accounting 10 08
Oerview of
computerised
Accounting
System
Using Steps in Install an of CAS Data Entry,
Computerised validation & verification 16 06
Accounting Adjusting Entry, preparation of Financial
System Statements closing and opening entries
Using Securty of CAS and features generally 08 02
Computerised available in CAS.
Accounting
System
Accounting Concepts of DBMS 08 02
using Database Objects in DBMS
Management
System(DBMS)

Accounting Creating Data Tables for Accounting.
Using Database Using Queries and forms and report 26 08
Management genrating accounting informations
System(DBMS)
Accounting Concepts of ES
application of Features of ES
Electronic Applications of ES
spreadsheet(ES)
Revision of whole Syllabus

Exam.