CBSE

CBSE Class 12 Accountancy Deleted Syllabus 2024-25

deleted syllabus of class 12 accountancy

The Central Board of Secondary Education (CBSE) continually refines its curricula to provide an optimal learning experience. For Class 12 Accountancy students, staying updated on these changes, particularly the deleted syllabus of Class 12 Accountancy, is crucial for board exam preparation.

Notably, two chapters have been excluded from the CBSE Class 12 Accountancy Syllabus. Understanding these omissions is essential to focus on relevant content, especially in light of the deleted syllabus of Class 12 Accountancy. The theory paper holds 80 marks, with the remaining 20 marks assigned to project work. Achieving a passing mark of 33% is vital for success.

This blog serves as your comprehensive guide, helping you navigate the updated syllabus while providing valuable strategies for excelling in Accountancy, emphasizing the “deleted syllabus of Class 12 Accountancy.” With this knowledge, you can prepare effectively and confidently for the CBSE Class 12 Accountancy examination in the academic year 2024-25.

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CBSE Class 12 Accountancy Deleted Syllabus 2024-25 Chapterwise

As students gear up for the CBSE Class 12 Accountancy examination in the academic year 2024-25, understanding the specific chapters and topics removed from the curriculum is essential. The deleted syllabus of Class 12 Accountancy is a crucial aspect of exam preparation, allowing students to optimize their study time effectively.

Part A – Accounting for Not-profit Organisations, Partnership Firms, and Companies

In the unit, Financial Statements of Not-profit Organisations, it’s vital to note that the entire chapter has been excluded from the accountancy class 12 deleted syllabus. This significant deletion means students can skip these intricacies in their preparation.

Part B – Financial Statement Analysis

Within the Analysis of Financial Statements unit, several sections are no longer a part of the Accountancy class 12 deleted syllabus. Students need not study Comparative statements and common size statements. These topics have been removed, simplifying the learning process.

Part B – Computerised Accounting

In the chapter on computerised accounting, the CBSE Board has made substantial deletions, streamlining the syllabus and reducing the content that falls under the accountancy class 12 deleted syllabus. Topics such as DBMS concept and features of DBMS, DBMS in Business applications, and Generating accounting information payroll have been removed.

Review the deleted syllabus of Class 12 Accountancy in the table provided:

Deleted Chapter NoDeleted Chapter NamePage No.Portion Deleted
Chapter 1Accounting for Non-Profit Organisation1-60Full Chapter
Chapter 5Database Management System for Accounting125-150Full Chapter

Understanding these exclusions empowers students to optimize their study time, ensuring they concentrate on the core topics and materials that will be assessed in the examination. By knowing what not to study from the deleted syllabus of Class 12 Accountancy, students can streamline their efforts and enhance their readiness for the CBSE Class 12 Accountancy examination in the academic year 2024-25.

Reasons Behind CBSE Class 12 Accountancy Deleted Syllabus 2024-25

The revision of the CBSE Class 12 Accountancy syllabus for 2024-25 isn’t merely a matter of reducing content but stems from a well-thought-out strategy to enhance the learning experience and align with modern educational paradigms. While the intention was to rationalize the syllabus for Accountancy, there are several underlying factors that shed light on the reasons behind the Accountancy Class 12 deleted syllabus.

1. Simplifying the Syllabus: The primary aim is to simplify the curriculum, making it more manageable and easily comprehensible for students. By trimming down the syllabus, the CBSE Board intends to reduce the burden on students, enabling them to focus on core concepts without the distraction of excessive, non-essential content.

2. Building a Strong Foundation: The syllabus reduction provides students with a unique opportunity to build a strong foundation in accounting concepts and methodologies. This approach focuses on depth over breadth, ensuring that students develop a profound understanding of the subject’s fundamentals.

3. Treating Accountancy as an Information System: Another pivotal shift is the presentation of Accountancy as an information system. This approach emphasizes the role of accounting in processing and disseminating crucial information within a business. By recognizing Accountancy as an integral component of business transactions, students can appreciate its significance in decision-making processes.

4. Keeping Pace with Emerging Trends: One of the main objectives is to acquaint students with fresh and emerging trends in the preparation and presentation of financial statements, aligning with the deleted syllabus of Class 12 Accountancy. As accounting practices evolve with technology and international standards, students will be better equipped to adapt to these changes and stay current in the field.

In essence, the revision of the deleted syllabus of Class 12 Accountancy reflects a thoughtful effort to streamline the curriculum, focusing on what truly matters in the field of accountancy. By doing so, the CBSE Board is not only reducing the stress on students but also preparing them for a future where accounting plays an essential role in business decision-making and financial reporting.

Accountancy Updated Syllabus Class 12 Session 2024-25

The table below shows the allocation of marks for each chapter in CBSE Class 12 Accountancy:

UnitsTopicsMarks
Part A: Accounting for Partnership Firms and Companies
Unit 1Accounting for Partnership Firms36
Unit 2Accounting for Companies24
Total60
Part B: Financial Statement Analysis
Unit 3Analysis of Financial Statements12
Unit 4Cash Flow Statement08
Total20
Or
Part C: Computerised Accounting
Unit 4Computerised Accounting20
Total20
Total Theory Marks80
Practical or Project Work20
Total Marks100

Evaluation Scheme for CBSE Class 12th Accountancy Practical Syllabus

Let’s delve into what students can expect in terms of practical assessments and the resources they can use for preparation.

Project-Based Learning:

As part of the practical syllabus, students will be tasked with a project centered around the financial statement analysis of a company. This project will focus on any two aspects from the following list:

  1. Comparative and Common Size Financial Statement: Comparative analysis involves comparing financial statements over multiple periods, while common size financial statements express each line item as a percentage of total assets or revenue. These tools provide insights into financial performance and trends.
  2. Accounting Ratios: The analysis of accounting ratios aids in understanding a company’s financial health, profitability, liquidity, and efficiency. Students will explore how to calculate and interpret these ratios.
  3. Segment Reports: Segment reporting involves the analysis of financial data by business segments, helping to understand the performance of various parts of a company. It’s a valuable tool for decision-making.
  4. Cash Flow Statement: The cash flow statement demonstrates how a company generates and uses cash. Understanding this statement is crucial for assessing a company’s liquidity and financial stability.

Practical Aspect Assessment:

In addition to the project, students will be assessed on the practical aspects of Accountancy. This may include using accounting software, preparing financial statements, and other real-world applications of accounting principles. This hands-on experience is invaluable for students, as it bridges the gap between theory and practice.

Resources for Preparation:

To prepare for the practical exams, students are encouraged to utilize NCERT books. These books offer a comprehensive understanding of the subject matter, providing the foundation needed for both theoretical and practical components of the exam.

Study Tips for CBSE Class 12 Accountancy Exam 2024-25

Achieving success in the CBSE Class 12 Accountancy exam for 2024-25 requires a well-structured study plan and a thorough understanding of the subject. To help you excel, we’ve compiled a set of valuable study tips that encompass the essentials you need to know, including insights on the deleted syllabus of Class 12 Accountancy.

Books:

  1. Plan your study based on the CBSE-prescribed syllabus from NCERT books. Board exams strictly follow the curriculum set by CBSE.
  2. While NCERT books provide the core content, you can use reference books for extra practice. T.S. Grewal, D.K. Goel, P.C. Tulsian, and V. Wason are some widely used reference books.

Definitions & Meanings:

  1. Ensure a solid grasp of definitions and their meanings, including those within the “deleted syllabus of Class 12 Accountancy.” Don’t merely memorize; understand the underlying logic and reasoning behind concepts.
  2. Memorize definitions after comprehending the concept and logic to express them effectively in your answers.

Features, Advantages, and Disadvantages:

  1. Focus on understanding the features, advantages, and disadvantages of various accounting concepts, which can include aspects from the deleted syllabus of Class 12 Accountancy. These are commonly asked in board exams.
  2. Practice writing to reinforce your knowledge. Simply understanding and memorizing won’t build a strong foundation in the subject.

Formulas:

  1. Strive to remember important formulas in Accountancy, including those relevant to the deleted syllabus of Class 12 Accountancy. Instead of rote learning, understand how formulas work.
  2. Create chapter-wise formula sheets and regularly revise them to keep them fresh in your memory.

Calculations:

  1. Pay meticulous attention to calculations to avoid making avoidable errors.
  2. Practicing calculations in sample papers will help you become more efficient in performing them, ultimately saving time during the exam.

Formats:

  1. Pay careful attention to creating formats for journals, ledgers, and balance sheets.
  2. Practice drawing these formats, as it will improve your speed in solving problems and help you manage your time more effectively during the exam.

Notes:

  1. Create your own chapter-wise notes.
  2. Highlight concepts you find challenging with a red marker.
  3. When solving problems, make note of any tricky points you encounter for later revision, enhancing your understanding.

Revision:

  1. Proper revision is the key to success, even for topics within the deleted syllabus of Class 12 Accountancy. Consolidate all your notes, practice registers, and self-prepared formula sheets.
  2. Develop a revision plan that allocates time to each chapter, focusing on areas you found challenging during practice.
  3. Revisit concepts you previously marked as difficult to ensure a thorough grasp of the material.

Practice from Past Years’ Papers:

  1. Solve past years’ examination papers while keeping time constraints in mind.
  2. Set a timer as per the exam duration and attempt as many questions as possible within that time frame.
  3. Focus on maintaining proper formats, working notes, narrations, and accurate calculations during this practice.
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Conclusion

In the realm of education, adaptation, and evolution are keys to ensuring that students receive the best possible learning experience. The CBSE’s decision to revise the Class 12 Accountancy syllabus for 2024-25, notably by addressing the deleted syllabus of Class 12 Accountancy, is a testament to their commitment to this philosophy.

Remember, success in the CBSE Class 12 Accountancy exam isn’t just about the marks; it’s about gaining a profound understanding of the subject, which will serve you well beyond the examination hall. Embrace the changes, study smart, and stay committed to your goals. The deleted syllabus of Class 12 Accountancy is just one part of a broader journey in your academic life, and with the right approach, you can navigate it successfully and emerge as a more informed and capable individual. Good luck with your studies and your future endeavours!

FAQs on Deleted Syllabus of Class 12 Accountancy 2024-25

Q1. What is the deleted portion of Accountancy Class 12?

In the CBSE Class 12 Accountancy syllabus for the academic year 2024-25, several topics and chapters have been removed, resulting in a “deleted portion” of the syllabus. Notable deletions include the entire chapter on “Accounting for Not-profit Organisations” and various sections from different units like “Financial Statement Analysis” and “Computerised Accounting.”


Q2. What is the reason for the reduced syllabus of Accountancy Class 12 CBSE 2024-25?

The reduction in the CBSE Class 12 Accountancy syllabus for 2024-25 has several purposes. It simplifies the curriculum, making it more comprehensible for students and reducing their study burden. The changes aim to help students build a strong foundation in accounting concepts, treat Accountancy as an information system, and familiarize them with emerging trends in financial statement preparation. It streamlines the syllabus for greater effectiveness in education.


Q3. How can students take advantage of the deleted syllabus of accountancy class 12 CBSE 2024-25?

To leverage the deleted syllabus, students can focus on the revised content more effectively. With fewer topics to cover, they can delve deeper into the remaining material, enhance their understanding, and practice extensively. This can lead to a stronger grasp of the subject and better performance in exams.


Q4. How to score good marks in Accountancy Class 12 2024-25?

Scoring well in Accountancy Class 12 for 2024-25 involves several strategies. First, plan your study schedule according to the prescribed syllabus. Understand the concepts rather than just memorizing. Practice calculations and work with sample papers and previous years’ question papers. Create concise notes, and prioritize revisions. Efficient time management and attention to practical aspects are also key to success.


Q5. What is the percentage of accounts deleted syllabus 2024-25 class 12?

The CBSE has retained a 30% reduction in the Class 12 Accountancy syllabus for the academic year 2024-25. This means that approximately 30% of the syllabus, including chapters and topics, has been removed to streamline the curriculum and make it more manageable for students.

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