हिंदी
Tamil Nadu Board of Secondary EducationHSC Commerce Class 12
पाठ्यपुस्तक उत्तर८११६
अवधारणा स्पष्टीकरण३२
पाठ्यक्रम

Accountancy HSC Commerce Class 12 Tamil Nadu Board of Secondary Education Syllabus 2025-26

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Tamil Nadu Board of Secondary Education Class 12 Accountancy Syllabus - Free PDF Download

Tamil Nadu Board of Secondary Education Syllabus 2025-26 Class 12: The Tamil Nadu Board of Secondary Education Class 12 Accountancy Syllabus for the examination year 2025-26 has been released by the Tamil Nadu Board, Tamil Nadu Board of Secondary Education. 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 Tamil Nadu Board of Secondary Education Class 12 Accountancy Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new Tamil Nadu Board of Secondary Education syllabus to prepare for their annual exam properly.

The detailed Tamil Nadu Board of Secondary Education Class 12 Accountancy Syllabus for 2025-26 is below.

Academic year:

Tamil Nadu Board of Secondary Education Class 12 Accountancy Revised Syllabus

Tamil Nadu Board of Secondary Education Class 12 Accountancy and their Unit wise marks distribution

Tamil Nadu Board of Secondary Education Class 12 Accountancy Course Structure 2025-26 With Marking Scheme

#Unit/TopicWeightage
1  Accounts from Incomplete Records 
2  Accounts of Not–For–Profit Organisation 
3  Accounts of Partnership Firms–Fundamentals 
4  Goodwill in Partnership Accounts 
5  Admission of a Partner 
6  Retirement and Death of a Partner 
7  Company Accounts 
8  Financial Statement Analysis 
9  Ratio Analysis 
10  Computerised Accounting System-Tally 
 Total -
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Syllabus

1 Accounts from Incomplete Records
  • Introduction to Accounts from Incomplete Records  
  • Meaning of Incomplete Records  
    • Features of Incomplete Records
  • Features of Incomplete Records  
    • Nature
    • Type of accounts maintained
    • Lack of uniformity
    • Financial statements may not represent true and fair view
    • Suitability
    • Mixing up of personal and business transactions
  • Limitations of Incomplete Records  
    • Lack of proper maintenance of records
    • Difficulty in preparing trial balance
    • Difficulty in ascertaining true profitability of the business
    • Difficulty in ascertaining financial position
    • Errors and frauds cannot be detected easily
    • Unacceptable to government and other authorities
  • Differences Between Double Entry System and Incomplete Records  
  • Parts of Single Entry System  
    • Statements of Affairs  
      • Statement of Affairs—Meaning
      • Purposes of Statements of Affairs
      • Terms and Formulae Used
      • Specimen for Statement of Affairs
  • Preparation of Final Accounts from Incomplete Records  
    • Steps to be followed to prepare final accounts from incomplete records
2 Accounts of Not–For–Profit Organisation
  • Not for Profit Concern  

    • Meaning

    • Features

    • Need for Accounting

    • Balance Sheet  

      • Meaning and Purpose 

      • Capital Fund  

      • Implied Adjustments 

      • Specimen 

      • Additional Information 

      • Important Terms 

  • Receipts and Payments Account  

    • Nature  

    • Contents  

    • Features 

    • Receipts and Their Types 

    • Payments and Their Types 

    • Specimen 

  • Income and Expenditure Account  

    • Nature

    • Contents  

    • Features 

    • Specimen 

3 Accounts of Partnership Firms–Fundamentals
  • Concept of Partnership  

    • Meaning

    • Definition 

    • Features

  • Partnership Deed  

    • Meaning 

    • Contents 

    • Importance 

    • Provisions of the Indian Partnership Act, 1932
  • Partnership Final Accounts  

    • Accounting Process – Flowchart 

    • Need 

    • Preparation 

  • Methods of Capital Accounts  
  • Interest on Capital and Interest on Drawings of Partners  
    • Interest on capital 
    • Calculation of interest on capital
    • Interest on drawings
    • Calculation of interest on drawings 
  • Salary and Commission to Partners  
  • Interest on Loan from Partners  
  • Division of Profits Among Partners  
  • Profit and Loss Appropriation Account  
    • Format of Profit and loss appropriation account
4 Goodwill in Partnership Accounts
5 Admission of a Partner
  • Admission of a Partner  

    • Rules and Need

    • Adjustment of Other Items  

      • Accumulated Profits and Losses 

      • Capitals 

    • Revaluation of Assets and Liabilities  

      • Meaning  

      • Accounting Treatment 

      • Specimen of Revaluation Account

  • Distribution of Accumulated Profits, Reserves and Losses  
  • New Profit Sharing Ratio and Sacrificing Ratio  
    • New profi t sharing ratio 
    • Sacrificing ratio
  • Goodwill > Goodwill Treatment on Partner's Admission  

    • Premium Method 

    • Valuation Method 

6 Retirement and Death of a Partner
  • Retirement of Partner  

    • Meaning 

    • Process

    • Adjustments  

      • Treatment of goodwill 

      • Transfer of Reserve Fund/Accumulated Profit or Loss 

      • Revaluation of Assets and Re-assessment of Liabilities 

      • Adjustment of Capital 

      • Calculation of Retiring Partner’s Share of Profit

      • Total Amount Payable to Retiring Partner 

       
  • Distribution of Accumulated Profits, Reserves and Losses  
  • Death of Partner  
  • Settlement of the Amount Due to the Retiring Partner  
  • Accounting for Death of Partner  

    • Effects on Firm 

    • Ratios  

    • Adjustments  

7 Company Accounts
  • Introduction to Company Accounts  
  • Meaning and Definition of a Company  
    • Definition
    • Characteristics
    • Advantages 
    • Disadvantages 
  • Characteristics of a Company  
  • Concept of Share  

    • Definition 

    • Types

  • Share Capital  

    • Meaning and Types 

    • Treatment in Balance Sheet 

    • Methods of Issue

  • Share Issue  

    • Public Issue        

    • Basic Accounting Entries 

    • Example 1  

    • Example 2 

    • Types of Share Issue  

      • Issue of Shares at a Premium 

      • Issue of Shares at Discount  

      • Issue of Shares for Consideration Other Than Cash

  • Issue of Shares for Cash in Instalments  
    • Under subscription
    • Over subscription
    • Calls in advance
    • Calls in arrear
    • Forfeiture of shares
    • Re-issue of forfeited shares
    • Shares issued at premium
  • Issue of Shares for Cash in Lumpsum  
8 Financial Statement Analysis
9 Ratio Analysis
  • Ratio Analysis  

    • Meaning and Example 

    • Objectives

  • Types of Ratios  
    • Tree Diagram Showing Types of Ratios
10 Computerised Accounting System-Tally
  • Application of Accounting Software – Tally  

    • Introduction to Tally 

    • Creation of Company 

    • Creation of Ledger Account 

    • Creation of Voucher 

    • Voucher Types in Tally

  • Automated Accounting System  
  • Designing the Accounting Reports  
  • Data Exchange with Other Information System  

Textbook SolutionsVIEW ALL [1]

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