Accountancy Sample Paper
SYLLABUS ACCOUNTANCY (055)
CLASS XII (2012-13)
One Paper Unit Part A : 1. 2. 3. 4. 3 Hours
Annexure ‘ J ’
80 Marks Periods Marks 10 25 18 7 60
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
20 52 38 14 124
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'
24 20 42 4 marks 12 marks (one hour) 4 marks 86 12 24 12 12 26
12 8 20
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
40 4 6 4 6 20
86
40
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 ratio, gaining ratio. Accounting for revaluation of assets and re-assessment of liabilities and distribution of
CLASS XII (2012-13)
One Paper Unit Part A : 1. 2. 3. 4. 3 Hours
Annexure ‘ J ’
80 Marks Periods Marks 10 25 18 7 60
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
20 52 38 14 124
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'
24 20 42 4 marks 12 marks (one hour) 4 marks 86 12 24 12 12 26
12 8 20
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
40 4 6 4 6 20
86
40
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 ratio, gaining ratio. Accounting for revaluation of assets and re-assessment of liabilities and distribution of