Accountancy is a crucial subject for the students of UBSE Class 12 Commerce. Mastering all the concepts discussed in the Uttarakhand Board Class 12 Accountancy Syllabus 2021-22 PDFs is the best possible method to prepare for the board exams. Acing the subject is easy after referring to the UBSE Class 12 Accountancy Syllabus, as then the students can plan their lessons accordingly.
Meanwhile, for the last academic year, the syllabus was reduced by 30%. The same syllabus is being followed this year as well. Hence, here we have provided the links to download the PDF formats of the Uttarakhand Board Class 12 Accountancy Syllabus 2021-22 and the details of the syllabus’s deleted portions for this academic year.
Uttarakhand Board Class 12 Accountancy Syllabus 2021-22 PDF Download
UBSE Class 12 Accountancy Syllabus 2021-22 (deleted portions)
We have listed below in this article the list of unit names or topics that are covered in the syllabus for the current academic year.
Part A: Accounting for Not-For-Profit Organisations, Partnership Firms and Companies
Unit 1: Accounting for Not-for-profit Organisations
Unit 2: Accounting for Partnership firms
Unit 3: Reconstitution of Partnership
Unit 4: Accounting for Share Capital and Debenture
Part B: Financial Statement Analysis
Unit 5: Analysis of Financial Statements
Unit 6: Cash Flow Statement
Unit 7: Project Work in Accounting
Or
Part C: Computerised Accounting
Unit 5: Overview of Computerised Accounting System
Unit 6: Accounting using Database Management System (DBMS)
Unit 7: Accounting Applications of Electronic Spreadsheet
Unit 8: Practical Work in Computerised Accounting
Meanwhile, find details of the deleted portions from the list mentioned below in this article.
Part A: Accounting for Not-For-Profit Organisations, Partnership Firms and Companies.
Unit 1: Accounting for Not-for-profit Organisations
Meaning and features of fund based accounting.
Balance Sheet from
Receipt and Payment Account with additional information.
Unit 2: Accounting for Partnership firms
Including past adjustments.
Unit 3: Reconstitution of Partnership
Goodwill: Capitalisation methods.
Admission of a Partner: Adjustment of Capitals.
Death of a Partner: Adjustment of Capitals.
Unit 4: Accounting for Share Capital and Debenture
Accounting for share capital: Preference; calls in advance. Meaning of Private placement of shares and employee stock option plan.
Presentation of Share Capital in company’s Balance Sheet.
Issue of debentures as collateral security
Redemption of debentures; sources : out of profits – debenture redemption reserve;
out of capital-methods: lump sum payment, draw by lots, purchase in the open
market and conversion (excluding cum-interest and ex-interest).
Part B: Financial Statement Analysis
Unit 5: Analysis of Financial Statements
Tools for Financial Statement Analysis: Comparative Statements, Common Size
Statements
Solvency Ratios: Total Assets to Debt
Activity Ratios: Working Capital Turnover, Fixed Assets Turnover
Profitability Ratio: Earning Per Share, Dividend per Share, Price Earning
Ratio
OR
Part C: Computerised Accounting
Unit 5: Overview of Computerised Accounting System
Structure of a Computerised Accounting System
Unit 6: Accounting using Database Management System (DBMS)
employees’ profile, petty cash register.
Unit 7: Accounting Applications of Electronic Spreadsheet
Preparing depreciation schedule, loan repayment schedule, payroll accounting and other such applications.
Students can know more about UBSE Class 12 and its resources by browsing through the BYJU’S website.
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