Class 11 Accountancy Syllabus

Given below is the syllabus for Class 12 Accountancy

Accountancy

1. Introduction to Accounting

2. Theory Base of Accounting

3. Recording of Transactions – 1

4. Recording of Transactions – 2

Detailed syllabus of Accountancy

Part A: Accounting for Companies and Partnership Firms

Unit 1: Accounting for Partnerships – Basic concepts

• Accounting for Partnership firms
• Retirement and death of a partner
• Admission of a partner
• Dissolution of a partnership firm

Unit 2: Accounting for Companies

• Accounting for Share Capital
• Accounting for Debentures

Part B: Financial Statement Analysis

Unit 3: Analysis of Financial Statements

• Financial statements of a company
• Financial Statement Analysis
• Accounting Ratios

• Meaning of Accounting Ratios
• Objectives of Ratio Analysis
• Advantages and Disadvantages of Ratio Analysis
• Limitations of Ratio Analysis
• Types of Ratios
• Liquidity Ratios
• Solvency Ratios
• Activity (or Turnover) Ratio
• Profitability Ratios

Unit 4: Cash Flow Statement

• Cash and Cash Equivalents
• What is Operating Cash Flow?