Manipur State Board has published subject wise syllabus for this year Class 12 students in its official portal cohsem.nic.in Here we have published Class 12 COHSEM Syllabus 2024-25 for Accountancy subject. For more information regarding Council of Higher Secondary Education (COHSEM) Class 12, 2024 Exam Date, Exam Pattern, Time, Date, How to prepare follow our website.
Board |
Council Of Higher Secondary Education (COHSEM) |
Topic |
Syllabus |
Subject |
Accountancy |
How to download Manipur Class 12 Syllabus 2024-25 – Accountancy?
- Step 1: Open your browser
- Step 2: Type cohsem.nic.in
- Step 3: Go to the Syllabus link active on the left panel of the home page of the website (Syllabus for Classes XI – XII).
- Step 4: Click on Class 12 Syllabus link 2024
Class 12 Accountancy
Unit | Unitwise Weightage | Periods | Marks |
Part – A | |||
1 | Introduction to Partnership | 14 | 10 |
2 | Reconstitution of Partnership | 34 | 20 |
3 | Accounting for shares | 34 | 20 |
4 | Accounting for Debentures | 18 | 10 |
Part – B | |||
5 | Analysis of Financial Statements | 14 | 8 |
6 | Ratio Analysis | 34 | 20 |
7 | Cash Flow Statement | 22 | 12 |
8 | Project Report/Work (To be conducted by the institution) | 10 | – |
Part – A
Unit-1: Introduction to Partnership
(a) Meaning – Partnership, Partners, Firm, Partnership Deed.
(b) Provision of the Indian Partnership Act 1932, affecting accounts in the absence of Partnership Deed.
(c) Fixed v/s Fluctuating Capital Account, Division of profit among partners, Guarantee of profits, past adjustments (Relating to interest on Capital, interest on drawing, Salary and profit sharing ratios), Preparation of Profit and Loss Appropriation Account.
(d) Goodwill – Nature, Factors affecting and Methods of Valuation – Average profit, Super profit and Capitalisation
Unit-2: Reconstitution of Partnership
(a) Change in the Profit Sharing Ratio among the existing Partners – Sacrificing Ratio, Gaining Ratio, Accounting for Revaluation of Assets and Liabilities, Distribution of Reserves and Accumulated profits.
(b) Admission of a Partner – Effect of admission of a partner on: Change in the Profit Sharing Ratio, treatment of Goodwill, treatment for Revaluation of Assets and liabilities. Treatment of Reserves and Accumulated profits, Adjustment of Capital Accounts and Preparation of new Balance Sheet.
(c) Retirement and Death of a partner – Effect of Retirement/Death of a partner, Change in profit Sharing Ratios, treatment of Goodwill, treatment for Revaluation of Assets and Liabilities, Adjustment of Accumulated Profit and Reserves. Calculation of
deceased partner’s share of profit till the date of death, preparation of Deceased partner’s Executor’s Account and preparation of new Balance Sheet.
(d) Dissolution of Partnership Firm – Meaning and Types of Dissolution of firm. Settlement of accounts – preparation of Realisation Account and related accounts (excluding piecemeal distribution, sale to a Company and insolvency of partners, firm)
Unit-3: Accounting for Shares
(a) Share and Share Capital – Meaning, Nature and Types.
(b) Accounting for Share Capital – Issue and Allotment of Equity Shares, Private placement of Shares, Public subscription of Shares – Over subscription and under subscription of shares. Issue at par and premium, Calls in advance and arrears. Issue of shares for consideration other than cash.
(c) Accounting treatment of forfeiture and re-issue.
(d) Disclosure of Share Capital in Company’s Balance Sheet as per Schedule-III Part-I of the Companies Act 2013.
Unit-4: Accounting for Debentures
(a) Debentures – Meaning, Issue of debentures at par, at discount and at premium. Issue of debentures for consideration other than cash, Debentures as Collateral Security. Interest on Debentures (Easy problems).
Part – B
Unit-5: Analysis of Financial Statements.
(a) Financial Statement of a Company – Statement of Profit & Loss and Balance Sheet in prescribed form with major heading and sub-headings (as per Schedule-III to the Companies Act 2013)
(Exceptional items, extyraordinary items and profit (loss) from discontinued operations are excluded)
(b) Financial Statement Analysis – Meaning, Objectives and Limitations.
(c) Tools for Financial Statement Analysis – Comparative Statements, Common Size Statements, Cash flow Analysis, Ratio Analysis.
Unit-6: Ratio Analysis
(a) Accounting Ratios – Meaning, Objectives and Classification of Ratios.
(b) Liquidity Ratios – Current Ratio and Quick Ratio.
(c) Solvency Ratios – Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio, Interest Coverage Ratio.
(d) Activity Ratios – Stock Turnover Ratio, Debtors Turnover Ratio, Creditors Turnover Ratio, Working Capital Turnover Ratio.
(e) Profitability Ratios – Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, No Profit Ratio.
Unit-7: Cash Flow Statement
(a) Meaning, Objective and Preparation As per AS-3 (revised) with adjustment Indirect Method.
Unit-8: Project Work (List of Project Work)
(a) Comprehensive problem – From the given set of transactions preparation of vouchers, books of account, trial balance and financial statements of a proprietorship firm of a partnership firm.
(b) Analysis – Analysis of given data using – analytical tools such as ratio analysis and cash flow.
Students are required to submit a project work/report on any one of the project listed above under the guidance of one of the faculty members of the Commerce Department.
The report/work should be submitted by the student to the concerned teacher who guides the student. The report will be evaluted by the guide and the mark should be submitted to the Principal/HOD.
Marks may be suitably distributed over different parts of the project as under:
(a) Objectives.
(b) Methodology.
(c) Findings.
(d) Suggestions.
Format for project work –
– Problem Details – Facts of the problem
– Required information
– Steps to solve the problem
– Solution and presentation of information
– Analysis and interpretation of information
Project File should be neatly handwritten presentable with page number marked. Each step of the solution needs to be highlighted. Conclusions should be given.
Design of Question Paper
Here on this page we have uploaded Accountancy subject syllabus 2024. You can download the complete syllabus from the link mentioned below: