HBSE Accountancy Syllabus for Class 12 2024: Download PDF

HBSE Class 12 Accountancy Syllabus 2024: Check complete 2023-24 syllabus and curriculum of Class 12th HBSE Accountancy from this article and also download the syllabus PDF. 

Pragya Sagar
By Pragya Sagar
Jun 22, 2023, 09:44 IST
HBSE Accountancy Syllabus 2024 for Class 12th Board Exam
HBSE Accountancy Syllabus 2024 for Class 12th Board Exam

HBSE Class 12 Accountancy Syllabus: BSEH or Board of School Education, Haryana has released the subject-wise curriculum for the senior secondary students under Haryana Board. The Accountancy curriculum has also been made available on the website of the board at bseh.org.in. The HBSE Class 12 Accountancy syllabus content will provide a strong grasp of the basic accounting concepts, methodologies and changes in the preparation and presentation of financial statements in accordance with Companies Act 2013. Check and download HBSE Class 12 Accountancy syllabus PDF from the link given towards the end of this article. 

HBSE 12th Accountancy Syllabus Highlights

Subject: Accountancy 

Subject Code: 903

Marks Breakup: Total = 100 (Theory 60 + Practical 20 + Internal Assessment 20)

General Instructions:

  1. There will be an Annual Examination consisting Part A compulsory for all and Part B will be having choice between Analysis of Financial Statement and Computerized Accounting. .
  2. The Annual Examination will be of 60 marks, Practical Examination will be of 20 marks and 20 marks weightage shall be for Internal Assessment.
  3. For Practical Examination:

i) Practical File 04 marks.

ii) Written test based on project 12 marks.

iii) Viva-voce of 04 marks.

  1. For Internal Assessment:

There will be Periodic Assessment that would include:

i) For 4 marks- Two SAT exams will be conducted and will have a weightage of 04 marks towards the final Internal Assessment.

ii) For 2 marks- One half yearly exam will be conducted and will have a weightage of 02 marks towards the final Internal Assessment.

iii) For 2 marks- One Pre Board exam will be conducted and will have a weightage of 02 marks towards the final Internal Assessment.

iv) For 2 marks- Subject teacher will assess and give maximum 02 marks for CRP (Classroom participation).

v) For 5 marks- A project work to be done by students and will have a weightage of 05 marks towards the final Internal Assessment.

vi) For 5 marks- Attendance of student will be awarded 05 marks as: 

75% to 80%
1
Above 80% to 85%
2
Above 85% to 90%
3
Above 90% to 95%
4
Above 95%
5

HBSE Class 12 Accountancy 2023-24 Course Structure

S No.
Topic
Marks

Part A Accounting for Partnership Firms and Companies
1
ACCOUNTING FOR PARTNERSHIP ACCOUNTS
Unit 1. Accounting for Partnership Firm – Basic Concepts
Unit 2. Reconstitution of a Partnership Firm-Admission of a Partner
Change in the profit sharing ratio Admission of a Partner
Unit 3.Reconstitution Of a Partnership Firm- Retirement/Death of a Partner
Unit 4. Dissolution of Partnership Firm
29
2
ACCOUNTING FOR COMPANY ACCOUNTS
Unit 5. Accounting for Share Capital
Unit 6. Issue of Debentures
16

Part B Financial Statement Analysis
3
Unit 7. Financial Statements of a Company
04
4
Unit 8. Accounting Ratios
Unit 9. Cash Flow Statement
11

OR

PART B – Computerised Accounting
 
Unit 7. Overview of Computerised Accounting System
Unit 8. Accounting Application of Electronic Spreadsheet
Unit 9.Using Computerised Accounting System
15
Total
60
Practical Examination
20
Internal Assessment
20
Grand Total
100

HBSE Accountancy Syllabus for Class 12 2023-24

Units
Topics and Sub-topics
Unit 1
ACCOUNTING
FOR
PARTNERSHIP –
BASIC CONCEPTS
  • Nature of Partnership, Partnership Deed.
  • Special Aspects of Partnership Accounts
  • Maintenance of Capital Accounts of Partners
  • Distribution of Profit amongst partners
  • Past Adjustments
  • Guarantee of profit to a partner
Unit 2
RECONSTITUTION
OF PARTNERSHIP
FIRM-ADMISSION
OF A PARTNER
  • Meaning of reconstitution of partnership firm.
  • Change in Profit Sharing Ratio amongst the Existing Partners
  • Goodwill
  • Admission of new partner
  • New profit sharing ratio and sacrificing ratio.
  • Treatment of Goodwill
  • Adjustments of reserves, accumulated profits and losses.
  • Revaluation of assets and Reassessment of liabilities
  • Adjustment of capitals
Unit 3
RECONSTITUTION
OF A
PARTNERSHIP
FIRM-
RETIREMENT /
DEATH OF A
PARTNER
  • Ascertaining the Amount due to Retiring/Deceased Partner
  • New profit sharing ratio and gaining ratio.
  • Treatment of Goodwill
  • Adjustments of reserves, accumulated profits and losses.
  • Adjustment of Revaluation of assets and liabilities
  • Disposal of amount due to retiring Partner
  • Adjustment of Partner’s Capitals .
  • Death of a Partner
Unit 4
DISSOLUTION OF
PARTNERSHIP
FIRM
  • Dissolution of partnership
  • Dissolution of a firm.
  • Settlement of accounts
  • Accounting treatment
Unit 5
ACCOUNTING
FOR SHARE
CAPITAL
  • Features of a Company.
  • Kinds of Companies
  • Share Capital of a Company.
  • Nature and classes of shares.
  • Issue of Shares
  • Accounting Treatment
  • Forfeiture of Shares
Unit 6
ISSUE OF
DEBENTURES
  • Meaning of Debentures.
  • Difference between Shares and Debentures.
  • Types of Debentures
  • Issue of debentures
  • Over Subscription
  • Issue of Debentures for consideration other than cash.
  • Issue of debentures issued as a Collateral Security.
  • Terms of Issue of Debentures
  • Interest on debentures.
  • Writing off discount/ loss on issue of debentures
Unit 7
FINANCIAL
STATEMENTS OF A
COMPANY
  • Meaning of Financial Statements
  • Nature of Financial Statements
  • Objectives of Financial Statement.
  • Types of Financial statements
  • Uses and importance of Financial Statements
  • Limitations of Financial Statement.
Unit 8
ACCOUNTING
RATIOS
  • Meaning of Accounting Ratios.
  • Objectives of accounting ratio Analysis
  • Advantages of accounting ratio Analysis
  • Limitations of Ratio Analysis.
  • Types of Ratios
  • LIQUIDITY RATIOS.
  • SOLVENCY RATIOS.
  • ACTIVITY RATIOS.
  • PROFITABILITY RATIOS.
Unit 9
CASH FLOW
STATEMENT
  • Objectives of Cash Flow Statement.
  • Benefits of Cash flow Statement
  • Cash and Cash Equivalents
  • Cash Flows
  • Classification of activities for Preparation of Cash Flow
  • statement
  • Ascertaining Cash Flow from Operating Activities
  • Ascertaining of Cash Flow from Investing and Financing
  • Activities
  • Preparation of Cash Flow Statement

OR

PART B – COMPUTERISED ACCOUNTING
OVERVIEW OF
COMPUTERISED
ACCOUNTING
SYSTEM
  • Introduction: Application in Accounting.
  • Features of Computerised Accounting System.
  • Structure of CAS.
  • Software Packages: Generic; Specific; Tailored
ACCOUNTING
APPLICATION
OF
ELECTRONIC
SPREADSHEET
  • Concept of electronic spreadsheet.
  • Features offered by electronic spreadsheet.
  • Application in generating accounting information - bank
  • reconciliation statement; asset accounting; loan repayment of
  • loan schedule, ratio analysis
  • Data representation- graphs, charts and diagrams
USING
COMPUTERIZED
ACCOUNTING
SYSTEM
  • Steps in installation of CAS, codification and Hierarchy of
  • account heads, creation of accounts.
  • Data: Entry, validation and verification.
  • Adjusting entries, preparation of balance sheet, profit and loss
  • account with closing entries and opening entries.
  • Need and security features of the system.

HBSE Class 12 Accountancy Syllabus 2024 PDF Download

To check the complete list of practicals and BSEH 12th Accounts Question paper Design, click on the link below:

Download HBSE Class 12 Accountancy Syllabus PDF 2023-24

HBSE Class 12 Accountancy Prescribed Books:

  • Accountancy -I Class XII BSEH Publication © NCERT
  • Accountancy -II Class XII BSEH Publication © NCERT
  • Accountancy – Computerised Accounting System Class XII NCERT Publication

Also check:

HBSE Class 12 Syllabus (All Subjects)

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