2nd Term Deleted Portion of Syllabus of Accountancy Class 12 CBSE Board 2021-22
2nd Term Deleted Portion
This year due to CORONA CBSE has decided to take the exam in 2 terms (1st term (Nov-Dec) 2nd Term (March-April)) with a reduced portion. Previous year also CBSE had reduced the Syllabus of All Subjects. But due to Covid-19 the Board exams of Class X and XII were not conducted. but this year CBSE is taking the exams in two terms.
We are providing here the deleted portions term-wise for both the terms.
| Parts | Chapters | Deduction |
| Part A | 1. ACCOUNTING FOR NOT-FOR-PROFIT ORGANISATIONS | No Deduction |
| Part A | RETIREMENT AND DEATH OF A PARTNER | 1. adjustment of capital accounts 2. Preparation of loan account of the retiring partner 3. Preparation of deceased partner’s capital account and his executor’s account |
| Part A | DISSOLUTION OF PARTNERSHIP FIRMS | No Deduction |
| Part A | ACCOUNTING FOR DEBENTURES | 1. Redemption of debentures-Methods: Lump sum, draw of lots. 2. Creation of Debenture Redemption Reserve. 3. Investment in Debenture Redemption Investment |
| Part B | Tools of Financial Statement Analysis | 1. Cash flow analysis, 2. Ratio Analysis |
| Part B | CASH FLOW STATEMENT | No Deduction |
| or | ||
| COMPUTERISED ACCOUNTING 1 USING COMPUTERISED ACCOUNTING SYSTEM 2 DATABASE MANAGEMENT SYSTEM | NO Deduction |
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