RBSE Class 12th Accountancy Syllabus 2025-26; Download FREE PDF

1. Accounting for Partnership : Basic Concepts Nature of Partnership - Meaning and features Partnership Deed- Meaning , Types , Contents of partnership deed, Provision of partnership act relevant for Accounting, Special Aspects of Partnership Accounts , Maintenance of Capital Accounts of Partners - Fixed capital method, Fluctuating Capital mehod and distinction Between both of methods Distribution of Profit among Partners- Profit and loss appropriation account, Journal entries of adjustments as interest on capital, Interest on drawing, Salary, Commission and other benifits. Guarantee of Profit to a Partner , Past Adjustments- Relating to interest on capital , interest and drawing , Salary, Commission , Profit sharing ratio and other benefits.

2. Reconstitution of a Partnership Firm – Admission of a Partner Meaning & Modes of Reconstitution of a Partnership Firm Admission of a New Partner New Profit Sharing Ratio Sacrificing Ratio Goodwill - Meaning, Factors affecting the value of Goodwill , Need of Valuation ,Mehtods of Valuation, Treatment of Goodwill, Hidden Goodwill Adjustment for Accumulated Profits and Losses Revaluation of Assets and Reassessment of Liabilities and Treatment of accounting, Adjustment of Capitals, Change in Profit Sharing Ratio among the Existing Partners

3. Reconstitution of a Partnership Firm Retirement/Death of a Partner Ascertaining the Amount Due to Retiring/Deceased Partner New Profit Sharing Ratio Gaining Ratio Treatment of Goodwill- When Goodwill account doesnot appear in the books, When Goodwill account appears in the books, Hidden Goodwill. Accouting for Adjustment for Revaluation of Assets and Liabilities Adjustment of Accumulated Profits and Losses, When a partner retires in the middle of the financial year Disposal of Amount Due to Retiring Partner Adjustment of Partners’ Capitals Accounting on Death of a Partner.

4. Dissolution of Partnership Firm - Dissolution of Partnership and its ways Dissolution of a Firm - ways, distinction between dissolution of the partnership and partnership firm, Settlement of Accounts Accounting Treatment -journal entry, Preparing realisation account, partners capital account, Bank account/ Cash account

B. Company Accounts and Analysis of Financial Statements

1. Accounting for Share Capital - Meaning and Features of a Company Kinds of Companies Share Capital of a Company-Categories of share capital. Nature and Classes of Shares- Preference shares , Equity share Issue of Shares -Procedure of issue of shares. Accounting Treatment-Issue of shares, Forfeiture and Reissue of shares. 

2. Issue and Redemption of Debentures - Meaning of Debentures and Bond Distinction between Shares and Debentures Types of Debentures Issue of Debentures- For Cash at par, At premium ,At a discount Over Subscription Issue of Debentures for Consideration other than Cash Issue of Debentures as a Collateral Security Terms of Issue of Debentures Interest on Debentures- Accounting treatment Writing off Discount/Loss on Issue of Debentures

3. Financial Statements of a Company - Meaning and Nature of Financial Statements Objectives of Financial Statements Types of Financial Statements -Format and content of balance sheet, Statement of Profit and loss as per schedule III Uses and Importance of Financial Statements Limitations of Financial Statements.

4. Accounting Ratios - Meaning of Accounting Ratios Objectives of Ratio Analysis Advantages of Ratio Analysis Limitations of Ratio Analysis Types of Ratios- Traditional Classification and Functional classification Liquidity Ratios Solvency Ratios Activity (Turnover) Ratio Profitability Ratios 

5. Cash Flow Statement - Objectives and meaning of Cash Flow Statement Benefits of Cash Flow Statement Cash and Cash Equivalents Cash Flows Classification of Activities for the Preparation of Cash Flow Statement-Operating, Investing and Financing Ascertaining Cash Flow from Operating Activities - Direct and Indirect mehod Ascertainment of Cash Flow from Investing and Financing Activities Preparation of Cash Flow Statement

Particulars

Marks 

Theory

80

Practical

20

Total

100