राजस्थान बोर्ड Class 12th RBSE Accountancy Syllabus 2023-24: BSER or Board of School Education, Ajmer, Rajasthan has issued its latest RBSE 12th Accountancy Syllabus 2024 on its official website at rajeduboard.rajasthan.gov.in. राजस्थान बोर्ड 12th Class Accountancy paper will be for a total of 100 marks wherein the 3 hour 15 minutes theory paper will carry 80 marks. 20 marks will be sessional. The syllabus consists of 6 units. The calculus unit carries the highest weightage and the Linear programming unit carries the least weightage of 36 marks and 4 marks respectively. From this article, you can check and download the complete RBSE Class 12 Accountancy Syllabus 2024 in PDF.
RBSE Accountancy Class 12 Examination Scheme
Also Check: RBSE Class 12th Syllabus 2023-24: Download New Syllabus PDF, All Subjects, Subject wise list
| Paper | Time (Hrs.) | Marks for the Paper | Sessional | Total Marks |
| One | 3:15 | 80 | 20 | 100 |
RBSE Class 12 Accountancy 2024 Prescribed Books
RBSE Class 12th Accountancy Syllabus 2023-24
PART 1 Accounting for Partnership
- साझेदारी लेखांकन - आधारभूत अवधारणाएँ: Accounting for Partnership-Basic Concepets
- साझेदारी फर्म का पुनर्गठन :- साझेदार का प्रवेश: Reconstitution of Partnership Firm :- Admission of a Partner
- साझेदारी फर्म का पुनर्गठन साझेदार की सेवानिवृति / मृत्यु Reconstitution of Partnership Firm :- Retirement/Death of a Patrner
- साझेदारी फर्म का विघटन Dissolution of Partnership Firm
Part B Company Accounts and Analysis of Financial Statements
- अंश पूँजी के लिए लेखांकन: Accounting for Share Capital
- ऋण पत्रों का निर्गम: Issue of Debentures
- कम्पनी के वित्तीय विवरण: Financial Statements of a Company
- लेखांकन अनुपात: Accounting Ratios
- रोकड़ प्रवाह विवरण Cash Flow Statement
नोट :- प्रायोजना कार्य पाठयक्रम का एक अभिन्न भाग है। विद्यार्थियों को इस विषय का अभ्यास कराने हेतु इसका निर्माण कराया जाये। प्रायोजना का मूल्यांकन सत्रांक के अन्तर्गत किया जाना चाहिये ।
Project work is an important part of the curriculum to ensure that students get good practise. The marking of the RBSE Class 12 Accountancy project work will be done under the sessional marks.
भाग (अ) साझेदारी खाते Accounting for Partnership)
अध्याय 1 साझेदारी लेखांकन – आधारभूत अवधारणाएँ
1.1 साझेदारी की प्रकृति
1.2 साझेदारी विलेख
1.3 साझेदारी खातों के विशिष्ट पहलू
1.4 साझेदारों के पूँजी खातों का अनुरक्षण
1.5 साझेदारों के बीच लाभ का विभाजन
1.6 एक साझेदार को लाभ की गारंटी
1.7 पूर्व समायोजन ।
Chapter 1 Accounting for Partnership: Basic Concepts
1.1 Nature of Partnership
1.2 Partnership Deed
1.3 Special Aspects of Partnership Accounts
1.4 Maintenance of Capital Accounts of Partners
1.5 Distribution of Profit among Partners
1.6 Guarantee of Profit to a Partner
1.7 Past Adjustments.
Chapter 2 Issue and Redemption of Debentures
2.1 Meaning of Debentures
2.2 Distinction between Shares and Debentures
2.3 Types of Debentures
2.4 Issue of Debentures
2.5 Over Subscription
2.6 Issue of Debentures for Consideration other than Cash
2.7 Issue of Debentures as a Collateral Security
2.8 Terms of Issue of Debentures
2.9 Interest on Debentures
2.10 Writing off Discount/Loss on Issue of Debentures
अध्याय 3 कंपनी के वित्तीय विवरण
3.2 वित्तीय विवरणों की प्रकृति
3.3 वित्तीय विवरणों के उद्देश्य
3.4 वित्तीय विवरणों के प्रकार
3.5 वित्तीय विवरणों की उपयोगिता एवं महत्त्व
3.6 वित्तीय विवरणों की सीमाएँ
Chapter 3 Financial Statements of a Company
3.1 Meaning of Financial Statements
3.2 Nature of Financial Statements
3.3 Objectives of Financial Statements
3.4 Types of Financial Statements
3.5 Uses and Importance of Financial Statements
3.6 Limitations of Financial Statements
Chapter 4 Accounting Ratios
4.1 Meaning of Accounting Ratios
4.2 Objectives of Ratio Analysis
4.3 Advantages of Ratio Analysis
4.4 Limitations of Ratio Analysis
4.5 Types of Ratios
4.6 Liquidity Ratios
4.7 Solvency Ratios
4.8 Activity (Turnover) Ratio
4.9 Profitability Ratios
Chapter 5 Cash Flow Statement
5.1 Objectives of Cash Flow Statement
5.2 Benefits of Cash Flow Statement
5.3 Cash and Cash Equivalents
5.4 Cash Flows
5.5 Classification of Activities for the Preparation of Cash Flow Statement
5.6 Ascertaining Cash Flow from Operating Activities
5.7 Ascertainment of Cash Flow from Investing and Financing Activities
5.8 Preparation of Cash Flow Statement
You can check and download RBSE class 12 Accountancy syllabus 2023 PDF below.