Uttarakhand Board Class 12 Accountancy Syllabus 2020-21

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 2020-21 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 this academic year, the syllabus was reduced by 30%. Hence, here we have provided the links to download the PDF formats of the Uttarakhand Board Class 12 Accountancy Syllabus 2020-21 and the details of the syllabus’s deleted portions for this academic year.

Uttarakhand Board Class 12 Accountancy Syllabus 2020-21 PDF Download

UBSE Class 12 Accountancy Syllabus 2020-21( 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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