CISCE Class 12 Accounts Syllabus - Free PDF Download
CISCE Syllabus 2025-26 Class 12: The CISCE Class 12 Accounts Syllabus for the examination year 2025-26 has been released by the Council for the Indian School Certificate Examinations, CISCE. The board will hold the final examination at the end of the year following the annual assessment scheme, which has led to the release of the syllabus. The 2025-26 CISCE Class 12 Accounts Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new CISCE syllabus to prepare for their annual exam properly.
The detailed CISCE Class 12 Accounts Syllabus for 2025-26 is below.
CISCE Class 12 Accounts Revised Syllabus
CISCE Class 12 Accounts and their Unit wise marks distribution
CISCE Class 12 Accounts Course Structure 2025-26 With Marking Scheme
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Syllabus
1: Partnership Accounts [Revision]
CISCE Class 12 Accounts Syllabus
- Concept of Partnership
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Meaning
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Definition
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Features
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- Partnership Deed
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Meaning
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Contents
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Importance
- Provisions of the Indian Partnership Act, 1932
-
- Methods of Capital Accounts
- Fixed Capital Method
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Accounting Process
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- Fixed Capital Method
- Preparation of Profit and Loss Appropriation Account
- Adjustments - Interest on Capital, Drawings and Loans
- Interest on Current Accounts (Debit and Credit) Salary
- Division of Profit Among Partners
- Transfer to Reserves
- Commission to Partners and Managers
- Goodwill > Methods of Valuation
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Average Profit Method
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Super Profit Method
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- Practical Application of Average Profit Method
- Simple Average Method
- Weighted Average Method
- Practical Application of Super Profit Method
- Practical Application of Capitalization Method
- Basic Terms in Accounting
- Goodwill
- Definition: Goodwill
- Factors Contributing to Goodwill
- Types of Goodwill
- Real-Life Examples
- Goodwill
- Capitalization of Average Profit
- Capitalization of Super Profit
- Admission of a Partner
- Ratios
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New Ratio
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Sacrifice Ratio
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- Adjustment of Other Items
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Accumulated Profits and Losses
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Capitals
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- Revaluation of Assets and Liabilities
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Meaning
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Accounting Treatment
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Specimen of Revaluation Account
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- Ratios
- Calculation of New Partner’s Capital on the Basis of Old Partner’s Adjusted Capital
- Goodwill > Goodwill Treatment on Partner's Admission
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Premium Method
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Valuation Method
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- 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:
- 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
- Retirement of Partner
- Ratios
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New Ratio
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Gain Ratio
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- Adjustments
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Treatment of goodwill
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Transfer of Reserve Fund/Accumulated Profit or Loss
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Revaluation of Assets and Re-assessment of Liabilities
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Adjustment of Capital
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Calculation of Retiring Partner’s Share of Profit
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Total Amount Payable to Retiring Partner
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- Ratios
- Retirement and Death of a Partner - Sacrificing Ratio
- Calculation and Payment of Amount Due to Retiring Partner
- Dissolution of Partnership Firm
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Meaning
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Definitions
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Reasons
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Dissolution of Partnership vs. Dissolution of Partnership Firm
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Settlement of Accounts on Firm Dissolution
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- Types of Firm Dissolution > Simple Dissolution
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Meaning
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Accounts Required to be Opened
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2: Joint Stock Company Accounts [Revision]
CISCE Class 12 Accounts Syllabus
- Share Issue
- Types of Share Issue
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Issue of Shares at a Premium
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Issue of Shares at Discount
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Issue of Shares for Consideration Other Than Cash
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- Types of Share Issue
- Calls on Shares
- Meaning
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Call in Arrears
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Calls in Advance
- Over Subscription of Shares
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Meaning
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Types of Share Allotment
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Example 1
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Example 2
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Example 3
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- Under Subscription of Shares
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Meaning
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Example
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- Forfeiture of Shares
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Meaning
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Accounting Treatment
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- Share Capital
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Meaning and Types
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Treatment in Balance Sheet
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Methods of Issue
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- Problems on Issue of Debentures
- Issue of Debentures at Par at Premium and at Discount
- Issue of debentures at par, at premium and at discount under Companies Act 2013.
- Issue of Debentures as Collateral Security for a Loan
- Issue of Debentures for Consideration Other than Cash
- To promoters
- To underwriters
- To vendors
- Accounting Entries at the Time of Issue When Debentures Are Redeemable at Par and Premium
- Calls in Arrears, Calls in Advance and Interest Thereon
- Interest on Debentures
- Interest on debentures (with TDS)
- Disclosure of Debentures in the Company’s Balance Sheet
- 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
- Disclosure of Discount on Issue of Debentures in the Company’s Balance Sheet When Debentures Are Redeemed in Instalments
- Creation of Debenture Redemption Reserve
- Redemption of Debentures Out of Profits
- Redemption of Debentures Out of Capital
- Redemption of Debentures for Immediate Cancellation - Draw of Lots, Lump Sum and Purchase in the Open Market
- Statement of Profit and Loss and Balance Sheet in the Prescribed Form with Major Headings and Sub Headings
3: Financial Statement Analysis [Revision]
CISCE Class 12 Accounts Syllabus
- Tools of Financial Statement Analysis
- Comparative Financial Statement
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Meaning, Purpose and Methods
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Comparative Balance Sheet
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Comparative Income Statement
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- Common Size Statement
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Meaning
- Example
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Advantages
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Common Size Balance Sheet
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Common Size Income Statement
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- Comparative Financial Statement
4: Cash Flow Statement [Revision]
CISCE Class 12 Accounts Syllabus
- Tools of Financial Statement Analysis
- Cash Flow Statement(Cash Flow Analysis)
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Meaning
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Importance
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Uses
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Format
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Example 1
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Example 2
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- Cash Flow Statement(Cash Flow Analysis)
- Cash and Cash Equivalents
- Cash
- Bank
- Short term investments
- Marketable securities
- Cash
5: Ratio Analysis [Revision]
CISCE Class 12 Accounts Syllabus
6: Accounting Application of Electronic Spread Sheet [Revision]
CISCE Class 12 Accounts Syllabus
- Meaning of Electronic Spreadsheet
- Concept of Electronic Spreadsheet (ES)
- Utility of Electronic Spreadsheet
- Features Offered by Electronic Spreadsheet
- Merits and Demerits of Electronic Spreadsheets
- Generating Accounting Information - Payroll
- Application of Spreadsheets in Generating Accounting Information - Components of Payroll
- Basic, HRA, DA and TA, CCA, deduction for PF and income tax.
- Application of Spreadsheets in Generating Accounting Information - Data Presentation
- Graphs and charts- using wizards, various charts type, formatting grid lines and legends, previewing & printing charts
- Application of Spreadsheets in Generating Accounting Information - Database
- Creation, sorting, query and filtering a database.
7: Database Management System (DBMS) [Revision]
CISCE Class 12 Accounts Syllabus
- Introduction to Database Concepts Using Libre Office Base
- Type of Database Management System (Dbms)
- Features of Database Management System (DBMS)
- A conceptual understanding of the basic features of the 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.
- DBMS in Business Application
- Using queries, forms, and reports for generating accounting information.
- Database design, tables, fields, relationships, forms reports and indexing.
- Applications of DBMS in generating accounting information such as shareholders’ records, sales reports, customers’ profiles, suppliers’ profiles payroll, employees’ profiles, and petty cash registers.
- The following examples of DBMS in business applications:
- Accounting Information
- Debtors and Creditors
- Bank Reconciliation Statement
- Asset Accounting
