Jharkhand Class 12th Accountancy Syllabus 2025-26: Download Below

Name of Chapter

Subtopic of Chapter

Chapter 1: Accounting for Partnership: Basic Concepts

1.1 Nature of Partnership

1.2 Partnership Deed

1.3 Special Aspects of Partnership Accounts

1.4 Maintenance of Capital Accounts of Partners

1.5 Distribution of Profit among Partners

1.6 Guarantee of Profit to a Partner

1.7 Past Adjustments

1.8 Final Accounts

Chapter 2: Reconstitution of a Partnership Firm – Admission of a Partner

2.1 Modes of Reconstitution of a Partnership Firm

2.2 Admission of a New Partner

2.3 New Profit Sharing Ratio

2.4 Sacrificing Ratio

2.5 Goodwill

2.6 Adjustment for Accumulated Profits and Losses

2.7 Revaluation of Assets and Reassessment of Liabilities

2.8 Adjustment of Capitals

2.9 Change in Profit Sharing Ratio among the Existing Partners

Chapter 3: Reconstitution of a Partnership Firm – Retirement/Death of a Partner

3.1 Ascertaining the Amount Due to Retiring/Deceased Partner

3.2 New Profit Sharing Ratio

3.3 Gaining Ratio

3.4 Treatment of Goodwill

3.5 Adjustment for Revaluation of Assets and Liabilities

3.6 Adjustment of Accumulated Profits and Losses

3.7 Disposal of Amount Due to Retiring Partner

3.8 Adjustment of Partners’ Capitals

3.9 Death of a Partner

Chapter 4: Dissolution of Partnership Firm

4.1 Dissolution of Partnership

4.2 Dissolution of a Firm

4.3 Settlement of Accounts

4.4 Accounting Treatment

Part B: Chapter 1: Accounting for Share Capital

1.1 Features of a Company

1.2 Kinds of Companies

1.3 Share Capital of a Company

1.4 Nature and Classes of Shares

1.5 Issue of Shares

1.6 Accounting Treatment

1.7 Forfeiture of Shares

Chapter 2: Issue and Redemption of Debentures

2.1 Meaning of Debentures

2.2 Distinction between Shares and Debentures

2.3 Types of Debentures

2.4 Issue of Debentures

2.5 Over Subscription

2.6 Issue of Debentures for Consideration other than Cash

2.7 Issue of Debentures as a Collateral Security

2.8 Terms of Issue of Debentures

2.9 Interest on Debentures

2.10 Writing off Discount/Loss on Issue of Debentures

2.11 Redemption of Debentures

2.12 Redemption by Payment in Lump Sum

2.13 Redemption by Purchase in Open Market

2.14 Redemption by Conversion

Chapter 3: Financial Statements of a Company

3.1 Meaning of Financial Statements

3.2 Nature of Financial Statements

3.3 Objectives of Financial Statements

3.4 Types of Financial Statements

3.5 Uses and Importance of Financial Statements

3.6 Limitations of Financial Statements

Chapter 4: Analysis of Financial Statements

4.1 Meaning of Analysis of Financial Statements

4.2 Significance of Analysis of Financial Statements

4.3 Objectives of Analysis of Financial Statements

4.4 Tools of Analysis of Financial Statements

4.5 Comparative Statements

4.6 Common Size Statement

4.7 Limitations of Financial Analysis

Chapter 5: Accounting Ratios

5.1 Meaning of Accounting Ratios

5.2 Objectives of Ratio Analysis

5.3 Advantages of Ratio Analysis

5.4 Limitations of Ratio Analysis

5.5 Types of Ratios

5.6 Liquidity Ratios

5.7 Solvency Ratios

5.8 Activity (or Turnover) Ratio

5.9 Profitability Ratios

Chapter 6: Cash Flow Statement

6.1 Objectives of Cash Flow Statement

6.2 Benefits of Cash Flow Statement

6.3 Cash and Cash Equivalents

6.4 Cash Flows

6.5 Classification of Activities for the Preparation of Cash Flow Statement

6.7 Ascertainment of Cash Flow from Investing and Financing Activities

6.8 Preparation of Cash Flow Statement