Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus - Free PDF Download
Karnataka Board PUC Syllabus 2025-26 2nd PUC Class 12: The Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus for the examination year 2025-26 has been released by the Department of Pre-University Education, Karnataka, Karnataka Board PUC. The board will hold the final examination at the end of the year following the annual assessment scheme, which has led to the release of the syllabus. The 2025-26 Karnataka Board PUC 2nd PUC Class 12 Accountancy Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new Karnataka Board PUC syllabus to prepare for their annual exam properly.
The detailed Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus for 2025-26 is below.
Academic year:
Karnataka Board PUC 2nd PUC Class 12 Accountancy Revised Syllabus
Karnataka Board PUC 2nd PUC Class 12 Accountancy Course Structure 2025-26 With Marking Scheme
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Syllabus
1: Depreciation, Provisions and Reserves
Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus
1.01 Depreciation
1.02 Features of Depreciation
1.03 Causes for Depreciation
1.04 Need for Charging Depreciation
1.05 Factors to Be Taken into Account for the Calculation of Depreciation
1.06 Methods of Depreciation
1.07 Provision and Reserves
2: Accounting for Partnership Fundamentals
Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus
2.01 Partnership
2.02 Partnership Deed
2.03 Provision of Indian Partnership Act
2.04 Maintenance of Capital Accounts of Partners
2.05 Adjustments of Partnership Accounts
2.06 Profit and Loss Appropriation Account
3: Partnership Accounts -admission of a Partner
Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus
3.01 Admission of a Partner
3.02 Ratios in Connection with Admission of a Partner
3.03 Preparation of Revaluation Account
4: Partnership Accounts –Retirement and Death of a Partner
Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus
4.01 Retirement of a Partner
4.02 Death of a Partner
5: Partnership Accounts– Dissolution of Partnership Firm
Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus
5.01 Dissolution of Partnership
5.02 Dissolution of Partnership Firm
5.03 Difference Between Dissolution of Partnership and Partnership Firm
5.04 Circumstances of Dissolution of a Firm
5.05 Settlement of Accounts on Dissolution of a Firm
5.06 Dissolution Accounts
6: Accounting for Share Captial and Debentures
Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus
6.01 Joint Stock Company
6.02 Debentures
7: Financial Statements of Joint Stock Company
Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus
7.01 Financial Statements
7.02 Objectives of Financial Statements
7.03 Types of Financial Statements
7.04 Preparation of Financial Statements in vertical form
8: Analysis of Financial Statements
Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus
8.01 Analysis of Financial Statements
9: Accounting for Non-profit Organisations
Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus
9.01 Non-profit Organisations
9.02 Need for Maintaining of Accounts by Non-profit Organisations
9.03 Books of Accounts Maintained by Non-profit Organisations
9.04 Capital and Revenue Items
9.05 Final Accounts of Non-profit Organisations
9.06 Preparation of Receipt and Payment Account
9.07 Ascertainment of Opening Capital Fund
9.08 Preparation of Income and Expenditure Account and Balance Sheet from Receipts and Payments Accounts and Other Information
10: Computers in Accounting 2
Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus
10.01 Meaning of Data
10.02 Data Processing
10.03 Data Base Management System (DBMS)
10.04 Models of Database Management System(Types)
10.05 Meaning and Diagrammatic Explanation
