xii accounts sampel paper
SYLLABUS
Annexure ‘ J ’
ACCOUNTANCY (055)
CLASS XII (2012-13)
One Paper
Unit
Part A :
1.
2.
3.
4.
3 Hours
80 Marks
Periods
Accounting for Partnership Firms and Companies
Accounting for Partnership Firms - Fundamentals
Accounting for Partnership Firms - Reconstitution and Dissolution
Accounting for Share Capital
Accounting for Debentures
Marks
10
25
18
7
60
24
20
42
12
8
20
86
40
12
24
12
12
26
4
6
4
6
20
86
Part B: Financial Statement Analysis
5.
Analysis of Financial Statements
6.
Cash Flow Statement
7.
Project Work
Unit 1 : Project File
Unit 2 : Written Test
Unit 3 : Viva Voce'
20
52
38
14
124
40
4 marks
12 marks (one hour)
4 marks
OR
Part C: Computerized Accounting
5.
Overview of Computerized Accounting System
6.
Accounting Applications of Electronic Spread sheet
7.
Using Computerized Accounting System
8.
Data Base Management System
9.
Practical Work
Unit 1 : File
4 marks
Unit 2 : Practical Examination
12 marks (one hour)
Unit 3 : Viva Voce'
4 marks
Note: The Question Paper will include Value based question/questions to the extent of 4-5 Marks.
184
CLASS XII
PART A: Accounting for Partnership Firms and Companies
Unit 1.
Accounting for Partnership firms - Fundamentals
•
Partnership : features, Partnership deed.
•
Provisions of the Indian Partnership Act 1932 in the absence of partnership deed.
•
Fixed v/s fluctuating capital accounts, division of profit among partners, guarantee of profits, past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio), preparation of P&L Appropriation account.
•
Goodwill: nature, factors affecting and methods of valuation - average profit, super profit, and capitalization
Unit 2. Accounting for Partnership firms - Reconstitution and Dissolution
•
Change in the Profit Sharing Ratio among the existing partners - sacrificing
Annexure ‘ J ’
ACCOUNTANCY (055)
CLASS XII (2012-13)
One Paper
Unit
Part A :
1.
2.
3.
4.
3 Hours
80 Marks
Periods
Accounting for Partnership Firms and Companies
Accounting for Partnership Firms - Fundamentals
Accounting for Partnership Firms - Reconstitution and Dissolution
Accounting for Share Capital
Accounting for Debentures
Marks
10
25
18
7
60
24
20
42
12
8
20
86
40
12
24
12
12
26
4
6
4
6
20
86
Part B: Financial Statement Analysis
5.
Analysis of Financial Statements
6.
Cash Flow Statement
7.
Project Work
Unit 1 : Project File
Unit 2 : Written Test
Unit 3 : Viva Voce'
20
52
38
14
124
40
4 marks
12 marks (one hour)
4 marks
OR
Part C: Computerized Accounting
5.
Overview of Computerized Accounting System
6.
Accounting Applications of Electronic Spread sheet
7.
Using Computerized Accounting System
8.
Data Base Management System
9.
Practical Work
Unit 1 : File
4 marks
Unit 2 : Practical Examination
12 marks (one hour)
Unit 3 : Viva Voce'
4 marks
Note: The Question Paper will include Value based question/questions to the extent of 4-5 Marks.
184
CLASS XII
PART A: Accounting for Partnership Firms and Companies
Unit 1.
Accounting for Partnership firms - Fundamentals
•
Partnership : features, Partnership deed.
•
Provisions of the Indian Partnership Act 1932 in the absence of partnership deed.
•
Fixed v/s fluctuating capital accounts, division of profit among partners, guarantee of profits, past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio), preparation of P&L Appropriation account.
•
Goodwill: nature, factors affecting and methods of valuation - average profit, super profit, and capitalization
Unit 2. Accounting for Partnership firms - Reconstitution and Dissolution
•
Change in the Profit Sharing Ratio among the existing partners - sacrificing