Class 12 Commerce Syllabus 2019

Commerce Syllabus For Class 12

Students can now get the class 12 Commerce Syllabus for the academic year 2019-2020 developed by following the instructions laid down by the examination board. The syllabus helps the students interpret the course purposes and assist in productive learning and better preparation for the examination. In the syllabus, chapters and its concepts are provided. This furnishes the students a fair idea of the question paper pattern, by providing them with the merit to accurately plan their study time table. Planning for assignments for the academic year is clarified with the syllabus.

CBSE Syllabus for Class 12 Commerce comprises of 3 main subjects. Namely :

Accountancy Class 12 – part 1
Accounting for Not-for-Profit Organisation
Meaning and Characteristics of Not-for-Profit Organisation
Accounting Records of Not-for-Profit Organisations
Receipt and Payment Account
Income and Expenditure Account
Balance Sheet
Some Peculiar Items
Income and Expenditure Account based on Trial Balance
Incidental Trading Activity
Accounting for Partnership : Basic Concepts
Nature of Partnership
Partnership Deed
Special Aspects of Partnership Accounts
Maintenance of Capital Accounts of Partners
Distribution of Profit among Partners
Guarantee of Profit to a Partner
Past Adjustments
Final Accounts
Reconstitution of a Partnership Firm – Admission of a Partner
Modes of Reconstitution of a Partnership Firm
Admission of a New Partner
New Profit Sharing Ratio
Sacrificing Ratio
Goodwill
Adjustment for Accumulated Profits and Losses
Revaluation of Assets and Reassessment of Liabilities
Adjustment of Capitals
Change in Profit Sharing Ratio among the Existing Partners
Reconstitution of a Partnership Firm – Retirement/Death of a Partner
Ascertaining the Amount Due to Retiring/Deceased Partner
Gaining Ratio
Treatment of Goodwill
Adjustment for Revaluation of Assets and Liabilities
Adjustment of Accumulated Profits and Losses
Disposal of Amount Due to Retiring Partner
Adjustment of Partner’s Capital
Death of a Partner
Dissolution of Partnership Firm
Dissolution of Partnership
Dissolution of a Firm
What are the Differences between Dissolution of Partnership and Dissolution of Firm?
Settlement of Accounts
Accounting Treatment
Accountancy Class 12 – part 2
Accounting for Share Capital
Features of a Company
Kinds of Companies
Share Capital of a Company
Categories of Share Capital
Nature and Classes of Shares
Issue of Shares
Accounting Treatment
Forfeiture of Shares
Issue and Redemption of Debentures
Meaning of Debentures
Distinction between Shares and Debentures
Types of Debentures
Issue of Debentures
Over Subscription
Issue of Debentures for Consideration other than Cash
Issue of Debentures as a Collateral Security
Terms of Issue of Debentures
Interest on Debentures
Writing off Discount/Loss on Issue of Debentures
Redemption of Debentures
Redemption by Payment in Lump Sum
Redemption by Purchase in Open Market
Redemption by Conversion
Sinking Fund Method
Financial Statements of a Company
Meaning of Financial Statements
Nature of Financial Statements
Objectives of Financial Statements
Types of Financial Statements
Uses and Importance of Financial Statements
Limitations of Financial Statements
Analysis of Financial Statements
Meaning of Analysis of Financial Statements
Significance of Analysis of Financial Statements
Objectives of Analysis of Financial Statements
Tools of Analysis of Financial Statements
Comparative Statements
Common Size Statement
Limitations of Financial Analysis
Accounting Ratios
Meaning of Accounting Ratios
Objectives of Ratio Analysis
Advantages and Disadvantages of Ratio Analysis
Limitations of Ratio Analysis
Types of Ratios
Liquidity Ratios
Solvency Ratios
Activity (or Turnover) Ratio
Profitability Ratios
Cash Flow Statement
Objectives of Cash Flow Statement
Benefits of Cash Flow Statement
Cash and Cash Equivalents
Cash Flows
Classification of Activities for the Preparation of 247 Cash Flow Statement
Ascertaining Cash Flow from Operating Activities
Ascertainment of Cash Flow from Investing 264 and Financing Activities
Preparation of Cash Flow Statement
Part B – Macroeconomics
Name of the Chapter
INTRODUCTION
Emergence of Macroeconomics
DETERMINATION OF INCOME AND EMPLOYMENT
Aggregate Demand and its Components
Consumption
Investment
Determination of Income in Two-sector Model
Determination of Equilibrium Income in the Short Run
Macroeconomic equilibrium with price level fixed
Effect of an autonomous change in aggregate demand on income and output
The Multiplier Mechanism
Some More Concepts

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