ISC Class 12 Accountancy Syllabus 2023-24
CISCE has released the Latest Updated Syllabus of the New Academic Session 2023-24, for class 12.
Class 12th Syllabus has been released by CISCE. It’s very important for both Teachers and Students to understand the changes and strictly follow the topics covered in each subject under each stream for Class 12th.
We have also updated Oswal Gurukul Books as per the Latest Paper Pattern prescribed by CISCE Board for each Subject Curriculum.
Students can directly access the ISC Accountancy Syllabus for Class 12 of the academic year 2023-24 by clicking on the link below.
PDF download links to the latest Class 12 Accountancy Syllabus for 2023-24 academic session
ISC Accountancy Class 12 Latest Syllabus 2023-24
- To provide an understanding of the principles of accounts and practice in recording transactions and interpreting individual as well as company accounts.
- To develop an understanding of the form and classification of financial statements as a means of communicating financial information.
There will be two papers in the subject:
Paper I - Theory: 3 hours ……80 marks
Paper II- Project Work ……20 marks
S.No | Unit | Topic | Sub-Topic | Marks | ||||||||||||||||||||||||||||||||||||||||
1 | Partnership Accounts | |||||||||||||||||||||||||||||||||||||||||||
A. Fundamentals of Partnership | (i) Definition, meaning and features of a Partnership. | Self-explanatory. | ||||||||||||||||||||||||||||||||||||||||||
(ii) Provisions of The Indian Partnership Act, 1932, with respect to books of accounts. | (i) Meaning and importance. | |||||||||||||||||||||||||||||||||||||||||||
(ii) Rules applicable in the absence of a partnership deed. | ||||||||||||||||||||||||||||||||||||||||||||
(iii) Preparation of Profit and Loss Appropriation Account and Partners’ Capital and Current Accounts. | (a) Profit and Loss Appropriation Account. | |||||||||||||||||||||||||||||||||||||||||||
(b) Partners’ capital accounts: fixed and fluctuating. | ||||||||||||||||||||||||||||||||||||||||||||
(c)Partners’ Current Accounts when fixed capital method is followed | ||||||||||||||||||||||||||||||||||||||||||||
Interest on capital, interest on drawings, interest on current accounts (debit and credit) salary, commission to partners and managers, transfer to reserves, division of profit among partners, | ||||||||||||||||||||||||||||||||||||||||||||
(d) Guarantee of profits | ||||||||||||||||||||||||||||||||||||||||||||
(e) Past adjustments (Relating to interest on capital, interest on drawing, salary and profit-sharing ratio). | ||||||||||||||||||||||||||||||||||||||||||||
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B. Goodwill | Concept of goodwill and mode of valuation. | (a) Meaning, nature and features of Goodwill. | ||||||||||||||||||||||||||||||||||||||||||
(b) Factors affecting the value of goodwill. | ||||||||||||||||||||||||||||||||||||||||||||
(c) Mode of Valuation. | ||||||||||||||||||||||||||||||||||||||||||||
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− Simple average. | ||||||||||||||||||||||||||||||||||||||||||||
− Weighted average method. | ||||||||||||||||||||||||||||||||||||||||||||
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− Capitalization of average profit. | ||||||||||||||||||||||||||||||||||||||||||||
− Capitalization of super profit. | ||||||||||||||||||||||||||||||||||||||||||||
NOTE: Capital Employed/Net assets are Total assets (excluding purchased goodwill, non-trade investments and fictitious assets) less outside liabilities. Investments to be taken as non-trade investments unless specified as trade investments |
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C. Reconstitution of Partnership | ||||||||||||||||||||||||||||||||||||||||||||
I. Admission | ||||||||||||||||||||||||||||||||||||||||||||
(i) Calculation of new profit-sharing ratio, sacrificing ratio and gaining ratio. | Self-Explanatory | |||||||||||||||||||||||||||||||||||||||||||
(ii) Accounting treatment of goodwill on admission of a partner. | Based on Accounting Standard -26 issued by the Institute of Chartered Accountants of India in the context of Intangible Assets. (a) Premium for goodwill paid privately. (b) Premium for goodwill paid (in cash or kind) and retained in the business. (c) Premium for goodwill paid and withdrawn by the old partners. (d) When the incoming partner cannot bring premium for goodwill in cash, adjustments are to be done through his current account. (e) Hidden goodwill. (f) When goodwill appears in the old Balance Sheet. |
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(iii)Preparation of Revaluation Account. | Preparation of a Revaluation Account where changes in the values of assets and liabilities are reflected in the new Balance Sheet after reconstitution of a partnership firm. | |||||||||||||||||||||||||||||||||||||||||||
(iv) Accounting treatment of accumulated profits and losses. | General Reserve / Reserve Fund, Workmen Compensation Reserve/ Fund, Investment Fluctuation Reserve/Fund, Contingency Reserve, Profit and Loss Account (Debit and Credit balance) and Advertisement Suspense Account/ Deferred Revenue Expenditure | |||||||||||||||||||||||||||||||||||||||||||
(v) Adjustment of Capitals. | (a) Adjustment of old partner’s Capital Accounts on the basis of the new partner’s capital. (b) Calculation of new partner’s capital on the basis of old partner’s adjusted capital. |
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(vi) Change in Profit-Sharing Ratio. | Change in PSR takes place at the time of admission of a partnership firm. Accounting treatment of accumulated profits and losses through one journal entry: (Adjustment of the incoming partner’s share to be done through his current account-similar to the treatment of goodwill not brought in cash.) Gaining Partners’ Cap/Current A/c Dr. To Sacrificing Partners Cap/Current (in case of profits). Sacrificing Partners’ Cap/Current A/c Dr. To Gaining Partners Cap/Current (in case of losses) General Reserve/ Reserve fund, Workmen Compensation Reserve/ Fund, Investment Fluctuation Reserve/ Fund, Contingency Reserve, Profit and Loss Account (Debit and Credit Balance) and Advertisement Suspense Account/ Deferred Revenue Expenditure. |
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- Preparation of Balance Sheet during admission of a partner to be done in Horizontal format. - Memorandum revaluation account, Joint Life Policy, Individual life policy are excluded from the syllabus. - Admission of a partner during an accounting year is excluded from the syllabus |
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II. Retirement and death of a partner | (i) Calculation of new profit-sharing ratio, gaining ratio and sacrificing ratio. | Self-Explanatory. | ||||||||||||||||||||||||||||||||||||||||||
(ii) Adjustment with regard to goodwill including hidden goodwill. | Self-Explanatory. | |||||||||||||||||||||||||||||||||||||||||||
(iii) Adjustment with regard to undistributed profits and losses. | Self-Explanatory. | |||||||||||||||||||||||||||||||||||||||||||
(iv) Adjustment with regard to share of profits of the retiring or deceased partner from the date of the last Balance Sheet to the date of retirement or death (on the basis of time or turnover). | Through P & L Suspense A/c (in case of no change in PSR of remaining partners). Through Gaining Partners capital/ current A/c (in case of change in PSR of remaining partners). | |||||||||||||||||||||||||||||||||||||||||||
(v) Preparation of Revaluation Account on retirement or death of a partner. | Self-Explanatory. | |||||||||||||||||||||||||||||||||||||||||||
(vi) Adjustment of capitals. | (a) Readjusting the adjusted capital of the continuing partners in the new profit-sharing ratio. (b) Adjusting the capitals of the continuing partners on the basis of the total capital of the new firm. (c) When the continuing partners bring in cash to pay off the retiring partners. |
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(vii) Calculation and payment of amount due to retiring partner. | Self-Explanatory | |||||||||||||||||||||||||||||||||||||||||||
(viii) Preparation of retiring partner’s loan account and deceased partner’s executor’s loan account (with interest on loan accrued and due and interest on loan accrued but not due). | Self-explanatory. | |||||||||||||||||||||||||||||||||||||||||||
(ix) Change in Profit-Sharing Ratio. | Change in PSR takes place at the time of retirement / death of a partnership firm. Accounting treatment of accumulated profits and losses through one journal entry: Gaining Partners’ Cap Current A/c Dr. To Sacrificing Partners’ Cap/Current (in case of profits). Sacrificing Partners’ Cap/Current A/c Dr. To Gaining Partners’ Cap/Current (in case of losses) General Reserve/ Reserve fund, Workmen Compensation Reserve/ Fund, Investment Fluctuation Reserve/ Fund, Contingency Reserve, Profit and Loss Account (Debit and Credit Balance) and Advertisement Suspense Account/ Deferred Revenue Expenditure. |
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NOTE: − Preparation of Balance Sheet during retirement / death of a partner to be done in Horizontal format only. − Memorandum Revaluation Account, Joint Life Policy, Individual life policy are excluded from the syllabus. |
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III. Dissolution of a Partnership firm. | (i) Meaning of dissolution and settlement of accounts under Section 48 of The Indian Partnership Act 1932. | Self- Explanatory | ||||||||||||||||||||||||||||||||||||||||||
(ii) Preparation of Memorandum Balance Sheet, Realization Account, Partner’s Loan Account, Partner’s Capital Account and Cash/Bank Account. | Self-explanatory. | |||||||||||||||||||||||||||||||||||||||||||
NOTE: When an asset or a liability is taken to the realization account any corresponding/related fund or reserve is also transferred to realization account and not to the partners’ capital accounts. When accounts are prepared on a fixed capital basis, partners’ current account balances are to be transferred to capital account. No adjustments are required to be passed through current account. Bank overdraft is to be taken to the Bank/Cash A/c and not to be transferred to realization account but bank loan must be transferred to realization account.
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2. Joint Stock Company Accounts | ||||||||||||||||||||||||||||||||||||||||||||
A. Issue of Shares | Problems on issue of shares. | (a) Issue of shares at par and premium under Companies Act, 2013. | ||||||||||||||||||||||||||||||||||||||||||
(b) Issue of shares for considerations other than cash: | ||||||||||||||||||||||||||||||||||||||||||||
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(c) Calls in arrears, calls in advance and interest thereon. | ||||||||||||||||||||||||||||||||||||||||||||
(d) Over and undersubscription ( including pro-rata allotment). | ||||||||||||||||||||||||||||||||||||||||||||
(e) Preparation of Journal; Cash Book and Journal Proper; Ledger Accounts. | ||||||||||||||||||||||||||||||||||||||||||||
NOTE: In pro-rata allotment when shares are issued at a premium, excess money received on application will first be adjusted towards the share capital. Any excess thereon will be utilized towards the Securities Premium Reserve. When allotment or any call money is due, it is to be transferred to the calls in arrears account, on which interest, if provided in the Articles of Association, will be calculated. |
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(f) Forfeiture and reissue of shares at par, premium or discount. | ||||||||||||||||||||||||||||||||||||||||||||
(Self-explanatory.) | ||||||||||||||||||||||||||||||||||||||||||||
(g) Disclosure of Share capital in the company’s Balance Sheet. | ||||||||||||||||||||||||||||||||||||||||||||
NOTE:
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B. Issue of Debentures | Problems on issue of debentures (at par, at premium and at discount.) | Problems on issue of debentures to include: | ||||||||||||||||||||||||||||||||||||||||||
(a) Issue of debentures at par, at premium and at discount under Companies Act 2013. | ||||||||||||||||||||||||||||||||||||||||||||
(b) Issue of debentures as collateral security for a loan. | ||||||||||||||||||||||||||||||||||||||||||||
(c) Issue of debentures for considerations other than cash. | ||||||||||||||||||||||||||||||||||||||||||||
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(d) Accounting entries at the time of issue when debentures are redeemable at par and premium. | ||||||||||||||||||||||||||||||||||||||||||||
(e) Calls in arrears, calls in advance and interest thereon. | ||||||||||||||||||||||||||||||||||||||||||||
(f) Interest on debentures (with TDS). | ||||||||||||||||||||||||||||||||||||||||||||
(g) Disclosure of Debentures in the company’s Balance Sheet. | ||||||||||||||||||||||||||||||||||||||||||||
(h) Methods of writing off discount / loss on issue of debentures- when debentures are redeemable in a lump sum at the end of a specified period; when debentures are redeemable in instalments. | ||||||||||||||||||||||||||||||||||||||||||||
(i) Disclosure of discount on issue of debentures in the company’s Balance Sheet when debentures are redeemed in instalments. | ||||||||||||||||||||||||||||||||||||||||||||
C. Redemption of Debentures |
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Self-Explanatory. | |||||||||||||||||||||||||||||||||||||||||||
(i) The entire DRI purchased for the redemption of the instalment of debentures is not sold at the end of the year but sold/further purchased to the extent to maintain 15% of the face value of the debentures to be redeemed in the next instalment. In case of redemption in equal instalments, DRI purchased for the first instalment remains invested till the last instalment. | ||||||||||||||||||||||||||||||||||||||||||||
(ii) Wherever applicable, DRR is transferred to General Reserve in proportion to the debentures redeemed | ||||||||||||||||||||||||||||||||||||||||||||
(i) Listed companies including NBFCs registered with RBI and HFCs registered with National Housing Bank (NHB) both for public issue as well as private placements do not require the creation of a DRR of 25 per cent of the value of outstanding non-convertible debentures. | ||||||||||||||||||||||||||||||||||||||||||||
(ii) Unlisted NBFCs registered with RBI and HFCs registered with National Housing Bank (NHB) both for public issue as well as private placements do not require the creation of a DRR of 25 per cent of the value of outstanding non-convertible debentures. | ||||||||||||||||||||||||||||||||||||||||||||
(iii) For unlisted companies (other than NBFCs and HFCs), DRR is reduced from the present level of 25 per cent to 10 per cent of the outstanding debentures. | ||||||||||||||||||||||||||||||||||||||||||||
Rules regarding Debenture Redemption Investment (DRI) | ||||||||||||||||||||||||||||||||||||||||||||
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(i) Listed companies including NBFCs registered with RBI HFCs National Housing Bank (NHB) and unlisted companies (other than NBFCs and HFCs). | ||||||||||||||||||||||||||||||||||||||||||||
(ii) Unlisted companies (other than NBFCs and HFCs). | ||||||||||||||||||||||||||||||||||||||||||||
Basically, All India Financial Institutions regulated by RBI, Banking Companies for both public as well as privately placed debentures, other Financial Institutions within the meaning of Section 2(72) of the Companies Act, 2013 and unlisted NBFCs registered with RBI and HFCs registered with National Housing Bank (NHB) are exempted both, from creating DRR and from making a DRI. | ||||||||||||||||||||||||||||||||||||||||||||
D. Final Accounts of Companies | Preparation of the Balance Sheet of a company (along with notes to accounts) as per Schedule III Part I of Companies Act 2013. | |||||||||||||||||||||||||||||||||||||||||||
As per the amendment made in Accounting Standard 4, dividend proposed for a year is not a liability till it has been approved by the shareholders. Thus, proposed dividend is not shown as a short-term provision in the current Balance Sheet of a company but disclosed in Notes to Accounts under Contingent Liabilities. | ||||||||||||||||||||||||||||||||||||||||||||
All capital losses to be written off in the year in which they occur unless otherwise mentioned | ||||||||||||||||||||||||||||||||||||||||||||
NOTE: Schedule III Part II of Companies Act 2013 (Statement of Profit and Loss) is not required for the purpose of preparing final accounts of a Company. | ||||||||||||||||||||||||||||||||||||||||||||
However, for the preparation of Comparative and Common Size Income Statements (Section B – Unit 4: Financial Statement Analysis), the extent and format of the Statement of Profit and Loss as per Schedule III Part II of the Companies Act 2013 to be studied is as follows: | ||||||||||||||||||||||||||||||||||||||||||||
Statement of Profit and Loss for the year ended:…………….. | ||||||||||||||||||||||||||||||||||||||||||||
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3. Financial Statement Analysis | ||||||||||||||||||||||||||||||||||||||||||||
Comparative Statements and Common Size Statements | Meaning, significance and limitations of Comparative Statements and Common Size Statements. | |||||||||||||||||||||||||||||||||||||||||||
Preparation of Comparative Balance Sheet and Statement of Profit and Loss (inter-firm and intra-firm) showing absolute change and percentage change. | ||||||||||||||||||||||||||||||||||||||||||||
Common size Balance Sheet to be prepared as a percentage of total assets and total liabilities. | ||||||||||||||||||||||||||||||||||||||||||||
Common size Statement of Profit and Loss to be prepared as a percentage of Revenue from operations. | ||||||||||||||||||||||||||||||||||||||||||||
NOTE: Preparation of comparative statements and common size statements to be made from the Balance Sheets and Statements of P/L without notes to accounts | ||||||||||||||||||||||||||||||||||||||||||||
4. Cash Flow Statement (Only for Manufacturing Companies) | ||||||||||||||||||||||||||||||||||||||||||||
(i) Meaning, importance and preparation of a Cash Flow Statement. | NOTE: Based on Accounting Standard – 3 (revised) issued by the Institute of Chartered Accountants of India. | |||||||||||||||||||||||||||||||||||||||||||
(ii) Calculation of net cash flows from operating activities based on Indirect Method only. | Preparation of a Cash Flow Statement from two consecutive years’ Balance Sheet with or without adjustments. | |||||||||||||||||||||||||||||||||||||||||||
Preparation of complete/partial cash flow statement from extracts of Balance Sheets and Statements of P/L with or without adjustments | ||||||||||||||||||||||||||||||||||||||||||||
NOTE: Any adjustment or an item in the Balance Sheet relating to issue of bonus shares, extraordinary items and refund of tax are not required. | ||||||||||||||||||||||||||||||||||||||||||||
(iii) Preparation of Cash Flow Statement on basis of operating, investing and financing activities. | The following items are to be taken when calculating net cash flows from financing activities:
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The following items are to be taken when calculating net cash flows from investing activities:
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The following items are to be taken for cash and cash equivalents:
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(i) Adjustments relating to provision for taxation, proposed dividend, interim dividend, amortization of intangible assets, profit or loss on sale of fixed assets including provision for/accumulated depreciation on them, Profit or loss on sale of investment are also included. | ||||||||||||||||||||||||||||||||||||||||||||
(ii) Treatment of proposed dividend: | ||||||||||||||||||||||||||||||||||||||||||||
(a) Dividend proposed for the previous year will be an outflow for cash, unless otherwise stated, on the assumption that the proposed amount has been approved by the shareholders in the AGM. | ||||||||||||||||||||||||||||||||||||||||||||
(b) No effect is given to Proposed Dividend for the current year as it is not provided for and is a contingent liability. | ||||||||||||||||||||||||||||||||||||||||||||
(c) Any unpaid dividend is transferred to Dividend Payable Account / Unpaid Dividend Account which is shown in the Balance Sheet of the current year as Other Current Liabilities under Current Liabilities. | ||||||||||||||||||||||||||||||||||||||||||||
(iii) Treatment of provision for doubtful debts- Provision for doubtful debts can be treated as a charge against profits or as part of the working capital changes. In case of good debtors, the provision will be treated as an appropriation of profit. | ||||||||||||||||||||||||||||||||||||||||||||
(iv) To calculate cash flow from operating activities the Adjusted Profit and Loss Account is not acceptable as per AS-3. | ||||||||||||||||||||||||||||||||||||||||||||
(v) Calculation of Net Profit before Tax has to be shown as a Working Note. | ||||||||||||||||||||||||||||||||||||||||||||
(vi) Excluded: Any transaction pertaining to Capital Reserve. | ||||||||||||||||||||||||||||||||||||||||||||
5 | Ratio Analysis | |||||||||||||||||||||||||||||||||||||||||||
A. Liquidity Ratios (i) Current Ratio
(ii) Quick Ratio/Liquid Ratio / Acid Test Ratio:
OR
Total Assets = Non- Current Assets + Current Assets
$$=\frac{\text{Debt}}{\text{Total Assets}}$$
$$=\frac{\text{Opening Trade Receivables + Closing Trade Receivables}}{2}$$
$$=\frac{\text{Revenue from Operations}}{\text{Working Capital}}$$
$$=\frac{\text{Cost of revenue from Operations}}{\text{Average Inventory}}$$ Cost of Revenue from Operations = Revenue from Operations - Gross Profit
$$=\frac{\text{Net Operating Profit}}{\text{Revenue from Operations}}×100$$
Other Income: (for a manufacturing company)
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SECTION C | ||||||||||||||||||||||||||||||||||||||||||||
COMPUTERISED ACCOUNTING | ||||||||||||||||||||||||||||||||||||||||||||
6. Accounting Application of Electronic Spread Sheet | ||||||||||||||||||||||||||||||||||||||||||||
(i) Concept of Electronic Spreadsheet. | Meaning, utility, merits and demerts of Electronic spreadsheets. | |||||||||||||||||||||||||||||||||||||||||||
(ii) Features offered by Electronic Spreadsheet. | An understanding of basic features of electronic spreadsheets such as: Creating worksheet, entering data into worksheet, heading information, data, text, dates, alphanumeric values, saving & quitting worksheet. Opening and moving around in an existing worksheet. Toolbars and Menus, keyboard shortcuts. Working with single and multiple workbooks - copying, renaming, moving, adding and deleting, copying entries and moving between workbooks. Formatting of worksheet- Auto format, changing alignment, character styles, column width, date format, borders and colours. Previewing and Printing worksheet - Page setting, Print titles, Adjusting margins, Page break, headers and footers. Formulas – summation, subtraction, division, multiplication, average and percentage. Functions: date, if-then- else, freezing panes. | |||||||||||||||||||||||||||||||||||||||||||
(iii) Application of spreadsheets in generating the following accounting information: | ||||||||||||||||||||||||||||||||||||||||||||
1. Payroll | Components of payroll – Basic, HRA, DA and TA, CCA, deduction for PF and income tax. | |||||||||||||||||||||||||||||||||||||||||||
2. Data Presentation | Graphs and charts- using wizards, various charts type, formatting grid lines and legends, previewing & printing charts | |||||||||||||||||||||||||||||||||||||||||||
Database - creation, sorting, query and filtering a database. | ||||||||||||||||||||||||||||||||||||||||||||
7. Database Management System (DBMS) | ||||||||||||||||||||||||||||||||||||||||||||
(i) Concept and Features of DBMS. | Types and features of DBMS. | |||||||||||||||||||||||||||||||||||||||||||
A conceptual understanding of the basic features of Data Base Management System (DBMS), i.e. data update and retrieval using basic functions and commands of SQL. | ||||||||||||||||||||||||||||||||||||||||||||
Basic Commands: Select, Where, And, Or, Update, Delete and | ||||||||||||||||||||||||||||||||||||||||||||
Basic Functions: Avg, Count, Max, Min, Sum. | ||||||||||||||||||||||||||||||||||||||||||||
(ii) DBMS in Business Application. | Database design, tables, fields, relationships, forms reports and indexing. | |||||||||||||||||||||||||||||||||||||||||||
The following examples of DBMS in business application: | ||||||||||||||||||||||||||||||||||||||||||||
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