12th std Accountancy - New Reduced Syllabus 2021-2022 - pdf  Download

12th Standard - New Reduced Syllabus 2021 - 2022 - PDF Download

Tamilnadu School Education Department conducts every year public examination for 10th standard. Now Tamilnadu school Education followed the Samacheer Kalvi books (New syllabus based) for 12th standard. Now in our educational website upload for the 12th standard study materials for All subjects.

12th std Accountancy - New Reduced Syllabus 2021-2022 - pdf  Download

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TN 12th Accountancy New Reduced Syllabus 2021 - PDF Download

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SYLLABUS 2021–2022

CLASS: 12                                                     SUBJECT: ACCOUNTANCY

 

UNIT	CONTENT
1. Accounts from Incomplete Records	Introduction Meaning of incomplete records Features of incomplete records Limitations of incomplete Records Difference between double entry system and incomplete records Ascertaining profit or loss from incomplete records through statement of affairs Calculation of Profit or loss through statement of affairs Steps to be followed to fine out the profit or loss by preparing statement of affairs Statement of affairs Format of statement of affairs Difference between statement of affairs and balance sheet Preparation of final accounts from incomplete records Steps to be followed to prepare final accounts from incomplete records (i)Format of total debtors account Format of Bills Receivables account Format of total creditors account Format of Bill Payable account
2. Accounts of Not - For - Profit Organisation	Introduction Features of not for profit organisation Receipts and Payments Accounts Steps in preparation of receipts and payment account Items peculiar to not for proftit organisation Income and expenditure account Steps in preparation of income and expendoture Account Format of income and expenditure account Difference betweeen receipts and payments account and income and expenditure account Treatment of Revenue Receipts

 

 

3. Accounts of Partnership Firms - Fundamentals	Introduction Meaning, definition and features of partnership Meaning and Definition of partnership
	3.2.2. Features of partnership Partnership Deed Contents of Partnership Deed 3.4      Application of the Provision of the Indian PartnershipAct 1932 in the absence of Partnership Deed 3.6.3 Difference between Fixed Capital Method and Fluctuating Capital Method Interest on Capital and Interest on Drawings of parterners Interest on Capital Calculation Interest on Capital Interest on Drawings Calculation Interest on Drawings 3.8.     Salary and Commission to Partnership
4. Good Will in Partnership Accounts	Introduction Nature of Goodwill Factors determining the value of the good will of the partnership firm Need for valuation of Goodwill of partnership firms Classification of Goodwill Method of valuation of Goodwill Average profit method Super profit method

 

 

5. Admission of a Partner	Introduction Adjustments required at the time of admission of a partner Distribution of accumulated profits, reserves and losses Revaluation of assets and liabilities When revised value of assets and liabilities are shown in the books New profit sharing ratio and sacrificing ratio New profit sharing ratio Sacrificing ratio 5.7      Adjustment of capital on the basis of new profit sharing ratio all comprehensive problem except treatment of good will
6. Retirement And Death of a Partner	Introduction Adjustments required on retirement of a partner Distribution of accumulated profits, reserves and losses Revaluation of assets and liabilities Determination of new profit sharing ratio and gaining ratio New profit sharing ratio Gaining ratio Difference between sacrificing ratio and gaining ratio
7. Company Accounts	Introduction Meaning and definition of company Characteristics of a Company Meaning and types of shares Division of share capital Issue of equity shares Process of issue of equity shares Issue of shares for cash in instalments Under subscription Over subscription

 

 

	7.8.7 Shares issued at premium Issues of shares for cash in lumpsum Issues of shares for consideration other than cash
8. Financial Statement Analysis	8.1      Introduction Financial Statements companies Financial Statement analysis Meaning of financial statement analysis Objectives of financial statement analysis Limitations of    financial statement analysis Preparation of comparative statements Preparation of common size statements
9. Ratio Analysis	Introduction Meaning of accounting ratios Computation of ratios Liquidity ratios Long term solvency ratios 9.6.4 Profitability ratios
10. Computerised Accounting Systems-Tally	Introduction Application of Computerised Accounting System Automated Accounting System Designing the accounting reports Data Exchange with other information system 10.7 Practical application of accounting software Tally. ERP 9

 

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