#1
December 11th, 2017, 02:54 PM
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RBSE 12Th Accountancy Syllabus
I want the syllabus of Accountancy of 12th Class of Rajasthan Board of Secondary Education (RBSE) so can you provide me?
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#2
December 11th, 2017, 03:14 PM
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Re: RBSE 12Th Accountancy Syllabus
I am providing you the syllabus of Accountancy of 12th Class of Rajasthan Board of Secondary Education (RBSE) RBSE12th Class Accountancy syllabus A. Multimedia and Web Technologies syllabus for class XII 1. Accounting for Partnership firms Nature of Partnership firm, Partnership Deed-meaning, importance. Partners’ Capital Accounts : Fixed vs Fluctuating Capital, Division of Profit among partners, Profit and Loss Appropriation Account including past adjustments. 2. Reconstitution of Partnership Changes in Profit Sharing Ratio among the existing partners-Sacrificing Ratio and Gaining Ratio. Accounting for Revaluation of Assets and Liabilities and distribution of reserves (Accumulated Profits). Goodwill: Nature, Factors affecting and methods of valuation: Average profit, Super profit and Capitalization methods. Admission of a Partner: Effect of Admission of Partner, Change in Profit Sharing Ratio, Accounting Treatment for Goodwill (as per AS 10), Revaluation of Assets and Liabilities, Adjustment of Capitals. Retirement/Death of a Partner: Change in Profit Sharing ratio, accounting treatment of Goodwill, Revaluation of Assets and Liabilities, Adjustment of Capitals and preparation of balance sheet. Dissolution of a partnership firm. (excluding Garner Vs Murrey and Peace Meal System). 3. Accounting for Share Capital and Debenture * Share Capital: Meaning and Types. * Accounting for share capital: Issue and Allotment of Equity and Preference Shares; public subscription of shares : over subscription and under subscription; issue at par, premium and at discount; calls in advance, calls in arrears, issue of shares for consideration other than cash. Meaning of Private placement of shares and employee stock option plan. * Forfeiture of shares : accounting treatment, re-issue of forfeited shares. * Disclosure of Share Capital in company’s Balance Sheet. * Issue of debentures at par; Premium and at discount; writing of discount and loss on issue of debentures; Issue of debentures as collateral security; issue of debentures for consideration other than cash. * Redemption of debentures; sources : out of profits - debenture redemption reserve; out of capital-methods : lump sum payment, draw by lots and conversion (excluding cum-interest and ex-interest). B. Financial Statement Analysis 4. Analysis of Financial Statements * Financial Statements of a Company: preparation of simple balance sheet of a company in the prescribed form with major headings only. * Financial Statement Analysis: meaning, objectives, limitations, * Tools for Financial Statement Analysis: Comparative Statements, Common Size Statements, Accounting Ratios: meaning and objectives, classification: Liquidity Ratios: Current Ratio, Quick Ratio Solvency Ratios: Debt to Equity, Proprietary Ratio Activity Ratios: Inventory Turnover, Debtors Turnover, Working Capital Turnover, Fixed Assets Turnover, Profitability Ratio: Gross Profit, Operating, Net Profit, Return on Investment, Earning per Share, Dividend per Share, Price Earning Ratio 5. Cash Flow Statement *Cash Flow Statement: Meaning and objectives, preparation (as per revised standard issued by ICAI) OR Overview of Computerized Accounting System * Concept and types of Computerized Accounting System (CAS) * Features of a Computerized Accounting System * Structure of a Computerized Accounting System Accounting using Database Management System (DBMS) -Concept of DBMS -Objects in DBMS: Tables, Queries, Forms, Reports -Creating data tables for accounting -Using queries, forms and reports for generating accounting information. Applications of DBMS in generating accounting information such as shareholders’ records, sales reports, customers’ profile, suppliers’ profile, payroll, employees’ profile, petty cash register 6. Accounting Applications of Electronic Spreadsheet -Concept of an Electronic Spreadsheet (ES) -Features offered by Electronic Spreadsheet -Applications of Electronic Spreadsheet in generating accounting information, preparing depreciation schedule, loan repayment schedule, payroll accounting and other such applications. Prescribed Book: 1. Accountancy Part-I -NCERT's Book Published under Copyright 2. Accountancy Part-II -NCERT's Book Published under Copyright |