Part A: Important Topics and Weightage for Class 12 Accountancy
Chapter Name | Expected Marks | Important Topics |
1. Fundamentals of Partnership | 6–8 marks | 1. Interest on Drawing |
2. Past Adjustment | ||
3. Guarantee of Profit | ||
2. Valuation of Goodwill | 3 marks | 1. Average Profit Method |
2. Super Profit Method | ||
3. PSR & Admission | 6–10 marks | 1. Sacrifice & New Ratio |
2. Treatment of Goodwill | ||
3 Capital Adjustment | ||
4. Retirement | 6–8 marks | 1. Gaining & New Ratio |
2. Treatment of Goodwill | ||
3. Capital Adjustment | ||
4. Loan Account | ||
5. Death | 4–6 marks | 1. Calculation of Profit |
2. Deceased Partner’s Share | ||
3. Executor’s Account | ||
6. Dissolution | 6–8 marks | 1. Journal Entries |
2. Realisation Account |
Part B: Important Topics and Weightage for Class 12 Accountancy
Chapter Name | Expected Marks | Important Topics |
1. Issue of Share | 14–16 marks | 1. Extract Balance Sheet |
2. Other than Cash | ||
3. Capital Reserve | ||
4. Forfeiture & Reissue | ||
2. Debenture | 8 marks | 1. Other than Cash |
2. Redemption | ||
3. Interest on Debenture | ||
3. Financial Statements of a Company | 3–4 marks | 1. Head & Subhead |
4. Comparative & Common Size | 3–4 marks | 1. Format |
2. Statement of P&L | ||
5. Ratio Analysis | 5–6 marks | 1. Solvency Ratios |
2. Activity Ratios | ||
3. Profitability | ||
6. Cash Flow Statement | 8 marks | 1. Operating Activities |
2. Investing Activities |