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Syllabus for Class-XII Accountancy : Tripura Board of Secondary Education

Organisation : Tripura Board of Secondary Education
Announcement : Syllabus Class-XII Accountancy

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Subject -Accountancy (Class XII)
Full Marks 100
Financial Accounting-II
Alternatives are given as follows:-
a) PartA-60 marks
b) Part B-20 marks
c) Part C-10 marks

Unit-I. Introduction to Partnership (10 marks/14 periods) :
** Meaning : Partnership, partners, firms, partnership deed.
** Provisions of the India Partnership Act 1932 affecting accounts in the absence of Partner ship Deed.
** Fixed v/s Fluctuating Capital Accounts, divisions of profit among partners, guarantee of profits, past adjusyments (relating to interest on capital, interest on drawing , salary and profit sharing ratio), preparation of P & L.
** Appropriation Accounts.
** Goodwill : Nature, factors affecting and methods of valuation-average profit, super profit, and capitalization.

Unit-II. Reconstruction of Partnership (25 marks/30 periods) :
** Change in the profit sharing ratio among the existing partners: Sacrificing ration, gaining ration, accounting for revaluation of assets and re-assessment of liabilities and distribution of reserves and accumulated profits.

** Admission of a Partner: Effect of admission of a partner on : change in the profit sharing ration, treatment of goodwill (as per Accounting Standard 26), treatment for revaluation of assets and re-assessment of liabilities, treatment of reserves and accumulated profits, adjustment of capital account and preparation of balance sheet.

** Retirement and Death of a Partner: Effect of retirement/death of a partner change in profit sharing ratio, treatment of goodwill, treatment for revaluation of assets and re-assessment of liabilities, adjustment of accumulated profit and reserves. Calculation of deceased partner’s share of profit till the date of death. Preparation of deceased partner’s Executor’s account and preparation of Balance sheet.

Unit-III. Accounting for shares Capital (20 marks/20 periods) :
** Share and share capital: Meaning, Nature and Types.
** Accounting for share capital : Issue and Allotment of equity shares. Private placement of shares. Public Subscription of shares-over subscription and under subscription of shares. Issue at per and Premium, call in advance and arrears, Issue of shares for consideration other than cash.
** Accounting treatment of forfeiture and re-issue.
** Disclosure of share capital in Company’s Balance sheet (Vertical form).

Unit-IV. Accounting for Debentures (5 marks /6 periods)
** Debentures: Meaning, Issue of debentures at par, at premiun and at discount. Issue of debentures for consideration other than cash. Debentures as collateral security. Interested on Debentures.

Unit-V. Analysis of Financial Statements ( 12 marks / 20 periods)
** Financial statements of a company: Balance sheet of a company in the prescribed form with major headings and sub headings (as per schedule VI to the Companies Act 1956)
** Financial Statement analysis: Meaning, objectives and Limitations.
** Tools for Financial Statement Analysis: comparative statements, common size statements, cash flow analysis, ratio analysis.
** Accounting Ratios: Meaning, objectives and classification of ratios.
** Liquidity ratios: Current ratio and quick radio.
** Solvency Ratios: Debt to eqity ratio, total assets to debt ratio, proprietary ratio, interest coverage ratio.
** Activity Ratios: Stock turnover ratio, debtors turnover ratio, creditors turnover ratio, working capital turnover ratio.
** Profitability Ratios : Groos profit ratio, operating ratio, operating profit ratio, net profit ratio.

Unit-VI. Cash Flow Statement (8 marks/10 periods) :
** Meaning, Objective and Prepration (as per Accounting Standard 3, without adjustment). (Indirect method)

Application of Computers in financial Accounting (10 Marks / 15 Periods)
Unit-VII. Electronic Spread Sheet :
** Concept, data entry text Management and Cell formatting, data formatting, out Put reports, Perparation of reports, using pivot table, Common errors in Spread Sheet. (4 marks /6Periods)

Unit-VIII. Date Base Management System for Accounting :
** Defining database requirements, identification of data to be stored in table, structural data.
** Creating data tables for accounting, using queries for generating accounting information with the help of Microsoft Access Software. (6 Marks / 9 Period)

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