xii accounts sampel paper

SYLLABUS

Annexure ‘ J ’

ACCOUNTANCY (055)
CLASS XII (2012-13)
One Paper
Unit
Part A :
1.
2.
3.
4.

3 Hours

80 Marks
Periods

Accounting for Partnership Firms and Companies
Accounting for Partnership Firms - Fundamentals
Accounting for Partnership Firms - Reconstitution and Dissolution
Accounting for Share Capital
Accounting for Debentures

Marks
10
25
18
7
60

24
20
42

12
8
20

86

40

12
24
12
12
26

4
6
4
6
20

86

Part B: Financial Statement Analysis
5.
Analysis of Financial Statements
6.
Cash Flow Statement
7.
Project Work
Unit 1 : Project File
Unit 2 : Written Test
Unit 3 : Viva Voce'

20
52
38
14
124

40

4 marks
12 marks (one hour)
4 marks

OR
Part C: Computerized Accounting
5.
Overview of Computerized Accounting System
6.
Accounting Applications of Electronic Spread sheet
7.
Using Computerized Accounting System
8.
Data Base Management System
9.
Practical Work
Unit 1 : File
4 marks
Unit 2 : Practical Examination
12 marks (one hour)
Unit 3 : Viva Voce'
4 marks

Note: The Question Paper will include Value based question/questions to the extent of 4-5 Marks.

184

CLASS XII
PART A: Accounting for Partnership Firms and Companies
Unit 1.

Accounting for Partnership firms - Fundamentals

•

Partnership : features, Partnership deed.

•

Provisions of the Indian Partnership Act 1932 in the absence of partnership deed.

•

Fixed v/s fluctuating capital accounts, division of profit among partners, guarantee of profits, past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio), preparation of P&L Appropriation account.

•

Goodwill: nature, factors affecting and methods of valuation - average profit, super profit, and capitalization

Unit 2. Accounting for Partnership firms - Reconstitution and Dissolution
•

Change in the Profit Sharing Ratio among the existing partners - sacrificing