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.
|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|
1 USING COMPUTERISED ACCOUNTING SYSTEM
2 DATABASE MANAGEMENT SYSTEM