aAs you want here I am providing Board of Secondary Education, Rajasthan (RBSE) 12 Commerce Accountancy paper syllabus, on your demand :

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.