CBSE class 12th important chapters

June 17, 2021

CBSE Class 12th Accountancy Syllabus is very important from an exam point of view. If you are aspiring CA, then this article will serve class 12th students, more than just scoring more marks in exams. Hence, your today’s preparation will make your yesterday easy.

Usually, CBSE organized the 12th exam in the month of February. Accountancy is a subject based on concepts in which you can become proficient and get full marks, so don’t miss this opportunity. VSI provides online or offline classes for both 11th and 12th. However, VSI is the best CA coaching institute in India and has given phenomenal results over the years.

For students who are looking for important lessons from the Accountancy syllabus, VSI recommends important chapters from CBSE Class 12th Accountancy syllabus, which you can learn from experienced teachers through online classes.

Also, if you want to prepare by yourself, read VSI’s free blog prepared by a skilled faculty of VSI. Blogs will pass you tips to make a preparation for a 12th class in one month.

You can also download a PDF of important lessons by click over first link.

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Important Chapters of CBSE Class 12th Accountancy

Here are some most important topics and chapters of the CBSE Class 12 Accountancy Syllabus. There is a strong possibility that questions based on these concepts may be asked in this year’s exam.

Part A-(Accounting for Non-profit Organization, Partnership Firms and Companies)

Part A holds most share of whole syllabus and has 5 important chapters. check below chapters and further units divided.

Chapter 1 : Accounting for Non-profit Organization

  • Non-profit organizations (1 Marks Questions Important)
  • Income and Expense Account: Income and expenditure account preparation
  • Receipts and payments account balance sheet (Very Important)

Chapter 2 : Partnership Firm- Basics

  • Preparation of P&L appropriation account
  • Profit distribution among partners
  • Past Adjustments(relating to interest on capital, interest on drawing, salary, and profit-sharing ratio).

Chapter 3 : Partnership Firm Reconstitution – Partner Admission

  • Entry of a New Partner
  • New Profit Sharing Ratio
  • Goodwill
  • Revaluation of Assets and Reassessment of Liabilities

Chapter 4 : Death/Retirement of a Partner

  • Retirement and death of a partner
  • Preparation of partner’s capital account deceased
  • Goodwill Treatment
  • Disposal of Amount Due to Retiring Partner

Chapter 5 : Dissolution of Partnership Firm

  • Dissolution of partnership
  • Accounts settlement
  • Realization account
  • Dissolution of a Firm

 

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Part B : Analysis of Financial Statements

Chapter 1 : Accounting for Share Capital

  • Issue of Shares
  • Accounting Treatment
  • Shares Forfeiture

Chapter 2 : Issue and Redemption of Debentures

  • Distinction between Shares and Debentures
  • Accounting Treatment of Debentures
  • Accounting Treatment

Chapter 3: Company’s Financial Statements

  • Objective and Meaning of Financial Statements
  • Form and Contents of Income Statement
  • Form and Contents of Balance Sheet

Chapter 4: Analysis of Financial Statement

Meaning and Objective of Financial Analysis

Chapter 5: Accounting Ratio

  • Types of Ratios
  • Liquidity Ratios
  • Solvency Ratios
  • Activity (or Turnover) Ratios
  • Profitability Ratios

Chapter 6: Cash Flow Statement

  • Classification of Activities for the Preparation of
  • Statement of Cash Flow
  • Cash Flow Statement Preparation

Study Tips for CBSE Class 12th 2021 Accounts Exam?

If you gain clarity in the basic concepts of the subject, then it becomes easy to understand them. The selection of essential parts from the syllabus makes your study more focused, but it does not mean that you should not focus on the remaining syllabus. If you aim to score more than 90% marks in the exam, prepare for the complete syllabus. Give priority to important lessons and also complete the remaining syllabus during last-minute revision.

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Follow the tips given by VSI to get good marks in CBSE Class 12th Accounts exam.

  • Prepare a chart of important formulas and principles and stick it on the study table; this will save you from the hassle of turning the book again and again.
  • Make notes of each important chapter, like partnership firms, non-profit organizations, or corporate accounts with your own hands and revise them every day.
  • To understand accounting ratios easily, make charts and try to read them in simple words.
  • Always look at the accounting statements in detail and analyze them based on product performance.

You can expect better marks in class 12th accountancy by following these tips strictly.

Conclusion

After passing class 12th, students are excited to explore better career options. Commerce is a good subject that opens up high-quality career prospects. The most commonly chosen option is still CA. Because CA is a responsible and well-earning profession.

If you are worried about career choice after 12th commerce, then visit VSI. Here you will get better guidance from experienced experts. VSI founder RC Sharma is ex ca and founded VSI institute to pursue his interest in teaching.

VSI Jaipur is a great option for 11th and 12th coaching for every subject. Institute provides 12th online and offline classes. Visit VSI website to enroll now.

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