KENDRIYA VIDYALAYA SANGATHAN, KOLKATA REGION

SPLIT - UP SYLLABUS (2017-18)

CLASS – XII : SUBJECT – ACCOUNTANCY

Month Working

days Unit and Chapter Period

allotted

Marks

PART A : Accounting for Partnership Firms and Companies

April 22

UNIT-I : Accounting for partnership firms

Meaning, features, method of capital ,P&L Appropriation, Past

Adjustments, guarantee of profit.

90

35

May 02 Valuation of goodwill

June 07 Reconstitution of Partnership:-Change in profit sharing ratio

July 25 Admission & Retirement of partner

August 25

Death of the partner & Dissolution of Partnership Firm

UNIT-II : Accounting for Companies

Accounting for Companies: Accounting for share capital (before

Pro rata allotment)

60

25

September 19

Accounting for Companies: Accounting for share capital (prorata

allotment /forfeiture/reissue/ESOP)

Accounting for issue & Redemption of Debenture

PART B : Financial Statement Analysis

October 20

UNIT-III : Analysis of financial statement

Financial Statement of a Company

Financial Statement analysis and tool for financial statement

Analysis. Accounting ratios.

30 12

November 24 UNIT-IV : Cash flow statement

And Revision

20

08

December 19 1ST PRE BOARD (WHOLE SYLLABUS) FROM 2nd

WEEK OF DEC ---- 80

January 23 2ND

PRE BOARD (WHOLE SYLLABUS) FROM 2nd

WEEK OF JAN

Project as per CBSE guidelines 40 20

Total 240 100

** Working days are tentative only

SYLLABUS FOR PERIODIC TEST I to III and Pre Board Examination

EXAM CLASS-XII

Subject- Accountancy

Sl. No. Name of Exam Topic to be covered Weightage

of marks

Tentative date

of exam

1

1st

PERIODIC TEST

(40 marks)

1. Accounting for Partnership firm

–Fundamental (P&L

Appropriation, Past Adjustments,

etc)

13 marks

3rd

Week of

July, 2017

(17-26 July)

2. Goodwill Valuation 06 marks

3. Change in Profit sharing Ratio

06 marks

4. Reconstitution of Partnership:

Admission &Retirement of partner

15 marks

2 2

nd PERIODIC TEST

(40 Marks)

1.Reconstitution of Partnership:-

Death of partner 8 marks

3rd

week of

August, 2017

(18 -26 Aug)

2.Dissolution of firm 12 marks

3.Company Accounts:-Issue of

Share(Before prorata allotment)

20 marks

3

Half Yearly

Examination

(80 Marks)

Up to

Analysis of financial

Statement(Financial Statement of

Companies and Financial

Statement analysis and tool for

financial statement Analysis)

80 marks

Last Week of

October, 2017

(20-31 Oct)

4 1

st PRE BOARD

(80 marks) Full syllabus as per CBSE guidelines

As per CBSE

Pattern

2nd

Week of

December, 17

(04 -18 Dec)

5 2

nd PRE BOARD

(80 marks) Full Syllabus as per CBSE guidelines

As per CBSE

Pattern

2nd

Week of

January, 2018

(11-24 Jan)