2nd Term Deleted Portion of Syllabus of Accountancy

2nd Term Deleted Portion

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.

PartsChaptersDeduction
Part A 1. ACCOUNTING FOR NOT-FOR-PROFIT ORGANISATIONSNo Deduction
Part ARETIREMENT AND DEATH OF A PARTNER1. 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 ADISSOLUTION OF PARTNERSHIP FIRMSNo Deduction
Part AACCOUNTING FOR DEBENTURES1. Redemption of debentures-Methods: Lump sum, draw of lots.
2. Creation of Debenture Redemption Reserve.
3. Investment in Debenture Redemption Investment
Part BTools of Financial Statement Analysis1. Cash flow analysis,
2. Ratio Analysis
Part BCASH FLOW STATEMENTNo Deduction
or
COMPUTERISED ACCOUNTING

1 USING COMPUTERISED ACCOUNTING SYSTEM
2 DATABASE MANAGEMENT SYSTEM
NO Deduction

1st Term Deleted Syllabus of Accountancy Class 12 CBSE Board 2021-22

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