The West Bengal Council of Higher Secondary Education (WBCHSE) has made available the latest and updated syllabus for students of classes 11 and 12. The syllabus has been released on the official website of the WBCHSE, which is wbchse.wb.gov.in. Students don’t have to worry about searching for the syllabus as we have provided the same here. Students can download the WBCHSE Class 12 Accountancy syllabus in PDF format from the direct link given in this article.
DownloadWBCHSE Class 12th Accountancy Syllabus here
WBCHSE Class 12th Accountancy Syllabus - Semester III
Below given is the detailed syllabus:
Unit | Topic | Subtopics |
Unit 1 | Accounting for Partnership Firms – I | - Partnership: Features, Partnership Deed - Provisions of the Indian Partnership Act, 1932 (in absence of deed) - Fixed vs. Fluctuating Capital Accounts - Profit and Loss Appropriation Account: Division of profit, guarantee of profits - Past Adjustments: Interest on capital, drawings, salary, profit-sharing ratio - Goodwill: Meaning, nature, influencing factors, valuation methods (average profit, super profit, capitalization) - Accounting Standards: Recognition of Goodwill - Note: Partner's loan interest treated as charge against profits |
Unit 2 | Accounting for Company – I | - Features and Types of Companies - Share and Share Capital: Nature and Types - Debentures: Meaning and Types - Issue of Debentures: At par, premium, discount - Debentures for consideration other than cash - Terms of Redemption - Writing off Discount/Loss on Issue of Debentures - Note: Debenture discount/loss to be written off from Security Premium Reserve or Statement of Profit and Loss (as per AS 16) |
Unit 3 | Analysis of Financial Statements | - Financial Statement Analysis: Meaning, Objectives, Significance, Limitations - Accounting Ratios: Meaning, Advantages, Classification • Liquidity Ratios: Current Ratio, Quick Ratio • Solvency Ratios: Debt to Equity, Total Asset to Debt, Proprietary, Interest Coverage, Debt to Capital Employed • Activity Ratios: Inventory Turnover, Trade Receivables & Payables Turnover, Fixed Asset Turnover, Net Asset Turnover, Working Capital Turnover • Profitability Ratios: Gross Profit, Operating Ratio, Operating Profit, Net Profit, Return on Investment - Tools: Comparative Statements, Common Size Statements, Ratio Analysis |
OR: Computerized Accounts – I | - Concept of Electronic Spreadsheet - Data Entry, Text Management, Cell and Data Formatting - Output Reports, Pivot Tables, Common Spreadsheet Errors - Payroll Accounting - Data Graphs, Charts, Diagrams - Graph/Chart Preparation using Excel - Advantages of Graphs and Charts |
WBCHSE Class 12th Accountancy Syllabus - Semester IV
Below given is the detailed syllabus:
Unit | Title | Topics Covered |
Unit 1 | Accounting for Partnership Firms – II | - Change in Profit-Sharing Ratio: Sacrificing & Gaining Ratio, Revaluation of Assets, Reassessment of Liabilities, Treatment of Reserves/Profits/Losses. - Admission of Partner: Effect on ratio, Goodwill, Revaluation, Reserves, Capital & Current Accounts, Balance Sheet. - Retirement/Death of Partner: Ratio change, Goodwill, Revaluation, Reserves, Capital Adjustment, Loan A/c, Deceased Profit Share, Executor’s Account. - Dissolution of Firm: Meaning, Types, Realization A/c, Capital A/cs, Cash/Bank A/c (Excluding piecemeal, sale to company, insolvency). |
Unit 2 | Accounting for Share Capital – II | - Issue & Allotment: Equity/Preference Shares, Pro-rata allotment. - Public Subscription: Over/Under-subscription, Issue at par/premium, Calls in advance/arrears, Shares for non-cash. - Forfeiture & Reissue: Accounting treatment. - Disclosures: Balance Sheet disclosure per Schedule III, Companies Act 2013. |
Unit 3 | Cash Flow Statement (OR Computerized Accounts – II) | Option A: Cash Flow (AS-3 Revised) - Indirect Method, No Adjustments. - Meaning, Objectives, Benefits. - Cash & Cash Equivalents, Activity Classification. - Preparation of Cash Flow Statement. OR Option B: Computerized Accounts – II - DBMS: Requirements, Data Identification, Table Structures. - Creating Tables, Queries, Forms, Reports using MS Access. |
