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:
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- 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. .
- The Annual Examination will be of 60 marks, Practical Examination will be of 20 marks and 20 marks weightage shall be for Internal Assessment.
- For Practical Examination:
i) Practical File 04 marks.
ii) Written test based on project 12 marks.
iii) Viva-voce of 04 marks.
- 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
HBSE Accountancy Syllabus for Class 12 2023-24
| Units | Topics and Sub-topics |
| Unit 1 ACCOUNTING FOR PARTNERSHIP – BASIC CONCEPTS |
|
| Unit 2 RECONSTITUTION OF PARTNERSHIP FIRM-ADMISSION OF A PARTNER |
|
| Unit 3 RECONSTITUTION OF A PARTNERSHIP FIRM- RETIREMENT / DEATH OF A PARTNER |
|
| Unit 4 DISSOLUTION OF PARTNERSHIP FIRM |
|
| Unit 5 ACCOUNTING FOR SHARE CAPITAL |
|
| Unit 6 ISSUE OF DEBENTURES |
|
| Unit 7 FINANCIAL STATEMENTS OF A COMPANY |
|
| Unit 8 ACCOUNTING RATIOS |
|
| Unit 9 CASH FLOW STATEMENT |
|
OR
| PART B – COMPUTERISED ACCOUNTING | |
| OVERVIEW OF COMPUTERISED ACCOUNTING SYSTEM |
|
| ACCOUNTING APPLICATION OF ELECTRONIC SPREADSHEET |
|
| USING COMPUTERIZED ACCOUNTING 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: