CBSE Class 12 Accountancy Syllabus - Free PDF Download
CBSE Syllabus 2026-27 Class 12: The CBSE Class 12 Accountancy Syllabus for the examination year 2026-27 has been released by the Central Board of Secondary Education, CBSE. 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 2026-27 CBSE Class 12 Accountancy Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new CBSE syllabus to prepare for their annual exam properly.
The detailed CBSE Class 12 Accountancy Syllabus for 2026-27 is below.
Academic year:
CBSE Class 12 Accountancy Revised Syllabus
CBSE Class 12 Accountancy Course Structure 2026-27 With Marking Scheme
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Syllabus
1: Accountancy I : Accounting for Partnership Firms and Companies [Revision]
CBSE Class 12 Accountancy Syllabus
1.1 Accounting for Partnership : Basic Concepts [Revision]
- Concept of Partnership
- Introduction
- Definition: Partnership
- Features
- Nature of Partnership
- Rights of Partner
- Partnership Deed
- Introduction
- Content
- Importance
- Example
- Provisions of the Indian Partnership Act, 1932
- Introduction
- Importance
- Provisions of the Indian Partnership Act, 1932
- Other Important Provisions
- Example
- Special Aspects of Partnership Accounts> Partner's Capital Account
- Introduction
- Journal Entries
- Example
- Types of Partners' Capital Accounts
- Partner's Capital Account> Fixed Capital Account
- Introduction
- Capital Account
- Current Account
- Specimen
- Capital Account vs Current Account
- Example
- Partner's Capital Account> Fluctuating Capital Account
- Introduction
- Capital Account
- Specimen
- Example
- Difference Between Fixed Capital Account and Fluctuating Capital Account
- Distribution of Profit Among Partners
- Profit and Loss Appropriation Account
- Introduction
- Features
- Specimen
- Journal Entries
- Example
- Interest on Capital and Current Accounts
- Interest on Capital
- Additional Capital
- Drawings Against Capital
- Calculation of Interest on Capital
- Specimen
- Example
- Provision Relating to Interest on Capital
- Interest on Drawings
- Introduction
- Calculation of Interest on Drawings
- Example
- Guarantee of Profit to a Partner
- Introduction
- Example
- Past Adjustments
- Introduction
- Alternate Method
- Example
- Profit and Loss Appropriation Account
1.2 Reconstitution of a Partnership Firm – Admission of a Partner [Revision]
- Modes of Reconstitution of a Partnership Firm
- Admission of Partner
- Introduction
- Rights of a New Partner
- Effects of Admission of a Partner
- Adjustments Made at the Time of Admission of a Partner
- Admission of Partner> Change in Profit-Sharing Ratio
- New Profit Sharing Ratio
- Introduction
- Case 1
- Case 2
- Case 3
- Example
- Sacrificing Ratio
- Introduction
- Formula
- Case 1
- Case 2
- Case 3
- Examples
- New Profit Sharing Ratio
- Concept of Goodwill
- Introduction
- Meaning
- Definition: Goodwill
- Characteristics
- Nature of Goodwill
- Need for Valuing Goodwill
- Factors Affecting the Value of Goodwill
- Admission of Partner> Accounting Treatment of Goodwill
- Introduction
- Journal Entries
- Example
- Methods of Valuation of Goodwill
- Average Profit Method
- Introduction
- Limitations
- Super Profit Method
- Introduction
- Formula
- Example
- Capitalisation Method> Capitalisation of Average Profit
- Introduction
- Formula
- Valuation of Goodwill
- Example
- Capitalization Method> Capitalisation of Super Profit
- Introduction
- Valuation of Goodwill
- Example
- Average Profit Method
- Admission of Partner> Hidden Goodwill
- Average Profit Method> Simple Average Profit Method
- Introduction
- Formula
- Valuation of Goodwill
- Example
- Average Profit Method> Weighted Average Profit Method
- Introduction
- Formula
- Valuation of Goodwill
- Example
- Admission of Partner> Reserves and Accumulated Profit/Losses
- Introduction
- Journal Entries
- Example
- Admission of Partner> Revaluation of Assets and Liabilities
- Introduction
- Accounting Entries
- Examples
- Admission of Partner> Adjustment of Capital
- Introduction
- Accounting Entries
- Examples
- Change in Profit Sharing Ratio Among the Existing Partners
- Sacrificing ratio and Gaining ratio
1.3 Reconstitution of a Partnership Firm – Retirement/Death of a Partner [Revision]
- Computation of Amount Due to the Retiring Partner
- Introduction
- Journal Entries
- Examples
- Determination of Amount due to the Deceased Partner
- Introduction
- Journal entries
- Deceased Partner's Capital Account
- Retirement/Death of a Partner> New Profit Sharing Ratio
- Retirement/Death of a Partner> Gaining Ratio
- Retirement/Death of a Partner> Treatment of Goodwill
- Introduction
- Unrecorded Goodwill
- Hidden Goodwill
- Example
- Hidden Goodwill
- Introduction
- Example
- Retirement/Death of a Partner> Revaluation of Assets and Liabilities
- Introduction
- Journal Entries
- Example
- Retirement/Death of a Partner> Reserves and Accumulated Profits/Losses
- Introduction
- Journal Entries
- Example
- Retirement During the Accounting Year
- Payment of Amount due to Retiring Partner
- Journal Entries
- Examples
- Retirement/Death of a Partner> Adjustment of Capitals
- Introduction
- Journal Entries
- Example
- Death of Partner
1.4 Dissolution of Partnership Firm [Revision]
- Concept of Dissolution of Partnership
- Concept of Dissolution of Partnership Firm
- Introduction
- Modes of Dissolution of Firm
- Difference Between Dissolution of Partnership and Dissolution of Firm
- Accounting at the Time of Dissolution of a Firm
- Settlement of Accounts on Dissolution
- Payment of Firm Debts and Private Debts
- Firm's Debts vs Private Debts
- Example
- Process of Dissolution> Realisation Account
- Introduction
- Specimen
- Example
- Revaluation Account vs Ralisation Account
- For Closing Assets Accounts
- Journal Entries
- Example
- For Closing Liabilities Accounts
- Journal Entries
- Example
- For Realisation of Assets
- Journal Entries
- Example
- For Payment of Outside Liabilities
- Journal Entries
- Example
- For Payment of Realisation Expenses
- Journal Entries
- Example
- For Closing Realisation Account
- Journal Entries
- Example
2: Accountancy II : Financial Statement Analysis [Revision]
CBSE Class 12 Accountancy Syllabus
2.1 Accounting for Share Capital [Revision]
- Concept of Company
- Introduction
- Definition: Company
- Features
- Partnership vs Joint Stock Company
- Kinds of Companies
- One Person Company
- Private Company
- Public Company
- Comparison Between Kinds of Companies
- Shareholder's Fund> Share Capital of a Company
- Introduction
- Authorised or Nominal, or Registered Capital
- Issued Capital
- Subscribed Capital
- Called-up Capital
- Paid-up Capital
- Reserve Capital and Capital Reserves
- Authorised Capital vs Issued Capital
- Issue of Different Classes of Shares
- Concept of Shares
- Kinds of Shares> Preference Shares
- Introduction
- Types of Preference Shares
- Kinds of Shares> Equity Shares
- Terms of Issue of Shares> Issue of Shares at Par
- Introduction
- Example
- Calls-In-Arrears
- Introduction
- Accounting Treatment
- Example
- Interest on Calls-In-Arrears
- Introduction
- Journal Entries
- Example
- Calls-In-Advance
- Introduction
- Journal Entry
- Example
- Interest on Calls-In-Advance
- Introduction
- Journal Entries
- Example
- Over Subscription of Shares
- Introduction
- Example
- Under Subscription of Shares
- Introduction
- Minimum Subscription
- Accounting Entries
- Oversubscription vs Undersubscription of Shares
- Example
- Terms of Issue of Shares> Issue of Shares at Premium
- Introduction
- Nature of Securities Premium
- Accounting Treatment
- Example
- Terms of Issue of Shares> Issue Shares at Discount
- Issue of Shares for Consideration other than Cash
- Introduction
- Issue of Shares for Purchase of Assets or Business
- Issue of Shares to Promoters for Services
- Issue of Shares to Others for Services
- Example
- Forfeiture of Shares
- Introduction
- Accounting Entries
- Forfeiture of Shares that were Issued at Par
- Forfeiture of Shares that were Issued at a Premium
- When Shares Were Originally Issued at a Premium
- Accounting Treatment
- Example 1
- Example 2
- When Shares Were Originally Issued at Discount
- Accounting Treatment
- Example
- Reissue of Forfeited Shares
- Introduction
- Maximum Possible Discount on Reissue of Forfeited Shares
- Example
2.2 Issue and Redemption of Debentures [Revision]
- Concept of Debentures
- Introduction
- Definition: Debenture
- Features
- Difference Between Debentures and Shares
- Types of Debentures
- Issue of Debentures for Cash
- Introduction
- Accounting Entries
- Example
- Terms of Issue of Debentures> Issue of Debentures at Par
- Journal Entries
- Example
- Terms of Issue of Debentures> Issue of Debentures at Premium
- Introduction
- Nature of Securities
- Accounting Treatment
- Example
- Terms of Issue of Debentures> Issue of Debentures at Discount
- Introduction
- Journal Entries
- Example
- Oversubscription of Debentures
- Introduction
- Example
- Issue of Debentures for Consideration Other than Cash
- Introduction
- Issue of Debentures to Promoters
- Issue of Debentures to Underwriters
- Issue of Debentures to Vendors
- Journal Entries
- Example
- Issue of Debentures as Collateral Security
- Introduction
- Journal Entries
- Example
- Issue of Debentures with Terms of Redemption
- Introduction
- Journal Entries
- Debentures Issued at Par and are Redeemable at Par
- Journal Entries
- Example
- Debentures Issued at Discount and are Redeemable at Par
- Journal Entries
- Example
- Debentures Issued at Premium and are Redeemable at Par
- Journal Entries
- Example
- Debentures Issued at Par and are Redeemable at Premium
- Journal Entries
- Example
- Debentures Issued at Discount and are Redeemable at Premium
- Journal Entries
- Example
- Debentures Issued at Premium and redeemable at Premium
- Introduction
- Journal Entries
- Example
- Interest on Debentures
- Introduction
- Accounting Entries
- Example
- Writing off Discount/Loss on Issue of Debentures
- Introduction
- Journal Entries
- Example
- Concept of Redemption of Debentures
- Methods of Redemption of Debentures> Redemption by Payment in Lump Sum
- Journal Entries
- Example
- Methods of Redemption of Debentures> Redemption by Payment in Instalments by Draw of Lots
- Introduction
- Example
- Methods of Redemption of Debentures> Redemption by Purchase in Open Market
- Introduction
- Journal Entries
- Example
- Methods of Redemption of Debentures> Redemption of Debentures by Conversion
- Introduction
- Example
2.3 Financial Statements of a Company [Revision]
- Concept of Financial Statements
- Introduction
- Definition: Financial Statement
- Objectives
- Characteristics
- Nature
- Essentials of Financial Statements
- Uses and Importance
- Limitations
- Format of Company's Balance Sheet
- Contents of Balance Sheet> Equity and Liabilities
- Shareholder's Fund> Share Capital of a Company
- Introduction
- Authorised or Nominal, or Registered Capital
- Issued Capital
- Subscribed Capital
- Called-up Capital
- Paid-up Capital
- Reserve Capital and Capital Reserves
- Authorised Capital vs Issued Capital
- Issue of Different Classes of Shares
- Shareholders' Fund> Reserves and Surplus
- Introduction
- Items of Reserve and Surplus
- Securities Premium in Notes to Accounts
- Appropriation of Profit
- Example
- Shareholders' Fund> Money Received Against Share Warrants
- Equity and Liabilities> Share Application Money Pending Allotment
- Introduction
- Liabilities
- Operating Cycle
- Example
- Equity and Liabilities> Non-Current Liabilities
- Introduction
- Long-Term Borrowings
- Deferred Tax Liabilities
- Other Long-Term Liabilities
- Long-Term Provisions
- Equity and Liabilities> Current Liabilities
- Introduction
- Short-Term Borrowings
- Trade Payables
- Other Current Liabilities
- Short-Term Provisions
- Example
- Contents of Balance Sheet> Assets
- Introduction
- Operating Cycle
- Example
- Statement Showing Classification of Assets
- Assets> Non-Current Assets
- Introduction
- Property, Plant and Equipment and Intangible Assets
- Non-Current Investments
- Deferred Tax Assets
- Long-Term Loans and Advances
- Other Non-Current Assets
- Assets> Current Assets
- Introduction
- Current Investments
- Inventories
- Trade Receivables
- Cash and Bank Balance
- Short-Term Loans and Advances
- Other Current Assets
- Example
- Statement of Profit and Loss
- Introduction
- Format
- General Instructions
2.4 Analysis of Financial Statements [Revision]
- Concept of Financial Statement Analysis
- Meaning
- Definition: Financial Statement Analysis
- Uses of Financial Analysis
- Purpose of Financial Analysis
- Parties Interested in Financial Analysis
- Limitations
- Tools of Analysis of Financial Statements
- Comparative Financial Statement
- Introduction
- Objectives
- Limitations
- Common-Size Statement
- Introduction
- Objectives
- Common Size Balance Sheet
- Introduction
- Objectives
- Preparation
- Format
- Example
- Common-Size Income Statement
- Introduction
- Objectives
- Preparation of Common-Size Statement
- Format
- Example
2.5 Accounting Ratios [Revision]
- Concept of Ratio Analysis
- Introduction
- Objectives
- Advantages
- Limitations
- Classification of Ratios
- Introduction
- Liquidity Ratios
- Solvency Ratios
- Activity Ratios
- Profitability Ratios
- Liquidity Ratios
- Introduction
- Types
- Current Ratios/Working Capital Ratios
- Introduction
- Objectives
- Formula
- Effect of Transactions on Current Ratio
- Example
- Quick Ratio/Acid Test Ratio/Liquid Ratio
- Introduction
- Objectives
- Effect of Transactions on Quick Ratio
- Formula
- Example
- Solvency Ratios
- Introduction
- Types
- Debt to Equity Ratio
- Introduction
- Formula
- Objectives
- Effect of Transactions on Debt to Equity Ratio
- Example
- Debt to Total Assets Ratio
- Introduction
- Formula
- Objectives
- Example
- Proprietary Ratio
- Introduction
- Formula
- Objectives
- Example
- Total Assets to Debt Ratio
- Introduction
- Formula
- Example
- Interest Coverage Ratio
- Introduction
- Formula
- Significance
- Example
- Activity Ratios
- Introduction
- Types
- Inventory Turnover Ratio
- Introduction
- Formula
- Significance
- Example
- Trade Receivables Turnover Ratio
- Introduction
- Formula
- Significance
- Example
- Trade Payables Turnover Ratio
- Introduction
- Formula
- Significance
- Example
- Capital Employed Turnover Ratio
- Introduction
- Formula
- Example
- Profitability Ratios
- Introduction
- Types
- Gross Profit Ratio
- Introduction
- Formula
- Significance
- Example
- Operating Ratio
- Introduction
- Formula
- Significance
- Example
- Operating Profit Ratio
- Introduction
- Formula
- Significance
- Example
- Net Profit Ratio
- Introduction
- Formula
- Example
- Return on Investment
- Introduction
- Formula
- Significance
- Example
- Return on Shareholders’ Funds
- Introduction
- Formula
- Earnings Per Share
- Introduction
- Formula
- Significance
- Example
- Book Value Per Share
- Introduction
- Formula
- Dividend Payout Ratio
- Introduction
- Formula
- Price Earnings Ratio
- Introduction
- Formula
- Significance
- Example
2.6 Cash Flow Statement [Revision]
- Concept of Cash Flow Statement
- Introduction
- Objectives
- Importance
- Limitations
- Procedure of Preparing Cash Flow Statement
- Classification of Business Activities as per AS-3
- Operating Activities
- Investing Activities
- Financing Activities
- Treatment of Some Peculiar Items
- Introduction
- Example
- Cash Flow from Operating Activities
- Introduction
- Indirect Method
- Procedure
- Net Profit vs Cash From Operations
- Example
- Cash Flow from Investing Activities
- Introduction
- Format
- Example
- Cash Flow from Financing Activities
- Introduction
- Format
- Example
- Preparation of Cash Flow Statement
- Introduction
- Format
- Example
3: Accounting for Partnership Firms and Companies [Revision]
CBSE Class 12 Accountancy Syllabus
3.1 Accounting for Partnership Firms [Revision]
- Concept of Partnership
- Introduction
- Definition: Partnership
- Features
- Nature of Partnership
- Rights of Partner
- Partnership Deed
- Introduction
- Content
- Importance
- Example
- Special Aspects of Partnership Accounts> Partner's Capital Account
- Introduction
- Journal Entries
- Example
- Types of Partners' Capital Accounts
- Distribution of Profit Among Partners
- Guarantee of Profit to a Partner
- Introduction
- Example
- Past Adjustments
- Introduction
- Alternate Method
- Example
- Guarantee of Profit to a Partner
- Methods of Valuation of Goodwill
- Concept of Goodwill
- Introduction
- Meaning
- Definition: Goodwill
- Characteristics
- Nature of Goodwill
- Need for Valuing Goodwill
- Factors Affecting the Value of Goodwill
- Accounting for Partnership Firms - Reconstitution and Dissolution
- Change in the Profit Sharing Ratio Among the Existing Partners
- Admission of Partner> Change in Profit-Sharing Ratio
- New Profit Sharing Ratio
- Introduction
- Case 1
- Case 2
- Case 3
- Example
- New Profit Sharing Ratio
- Retirement/Death of a Partner> Reserves and Accumulated Profits/Losses
- Introduction
- Journal Entries
- Example
- Admission of Partner> Accounting Treatment of Goodwill
- Introduction
- Journal Entries
- Example
- Retirement/Death of a Partner> Gaining Ratio
- Admission of Partner> Revaluation of Assets and Liabilities
- Introduction
- Accounting Entries
- Examples
- Admission of Partner> Adjustment of Capital
- Introduction
- Accounting Entries
- Examples
- Examples on Admission of Partner
- Example 1
- Example 2
- Example 3
- Example 4
- Retirement/Death of a Partner> Treatment of Goodwill
- Introduction
- Unrecorded Goodwill
- Hidden Goodwill
- Example
- Retirement/Death of a Partner> Revaluation of Assets and Liabilities
- Introduction
- Journal Entries
- Example
- Calculation of Deceased Partner's Share of Profit Till the Date of Death
- Preparation of Deceased Partner's Capital Account, Executor's Account
- Accounting Entries To Close The Books Of Accounts
- Concept of Dissolution of Partnership Firm
- Introduction
- Modes of Dissolution of Firm
- Types of Firm Dissolution> Simple Dissolution
- Meaning
- Accounts Required to be Opened
3.2 Accounting for Companies [Revision]
- Accounting for Companies - Introduction
- Theory on Shares
- Shareholder's Fund> Share Capital of a Company
- Introduction
- Authorised or Nominal, or Registered Capital
- Issued Capital
- Subscribed Capital
- Called-up Capital
- Paid-up Capital
- Reserve Capital and Capital Reserves
- Authorised Capital vs Issued Capital
- Issue of Different Classes of Shares
- Concept of Shares
- Employee Stock Option Plan (ESOP)
- Private Placement of Shares
- Terms of Issue of Shares> Issue of Shares at Par
- Introduction
- Example
- Types of Share Issue
-
Issue of Shares at a Premium
-
Issue of Shares at Discount
-
Issue of Shares for Consideration Other Than Cash
-
- Under Subscription of Shares
- Introduction
- Minimum Subscription
- Accounting Entries
- Oversubscription vs Undersubscription of Shares
- Example
- Over Subscription of Shares
- Introduction
- Example
- Pro-rata Allotment
- Introduction
- Journal Entries
- Forfeiture of Shares
- Introduction
- Accounting Entries
- Forfeiture of Shares that were Issued at Par
- Forfeiture of Shares that were Issued at a Premium
- Concept of Private Placement
- Concept of Debentures
- Introduction
- Definition: Debenture
- Features
- Terms of Issue of Debentures> Issue of Debentures at Par
- Journal Entries
- Example
- Issue of Debentures for Consideration Other than Cash
- Introduction
- Issue of Debentures to Promoters
- Issue of Debentures to Underwriters
- Issue of Debentures to Vendors
- Journal Entries
- Example
- Issue of Debentures with Terms of Redemption
- Introduction
- Journal Entries
- Issue of Debentures as Collateral Security
- Introduction
- Journal Entries
- Example
- Interest on Debentures
- Introduction
- Accounting Entries
- Example
- Redemption of Debentures for Immediate Cancellation - Draw of Lots, Lump Sum and Purchase in the Open Market
- Creation of Debenture Redemption Reserve
- Accounting for Debentures - Conversion Method
- Concept of Redemption of Debentures
4: Financial Statement Analysis [Revision]
CBSE Class 12 Accountancy Syllabus
4.1 Analysis of Financial Statements [Revision]
- Concept of Financial Statements
- Introduction
- Definition: Financial Statement
- Objectives
- Characteristics
- Nature
- Essentials of Financial Statements
- Uses and Importance
- Limitations
- Statement of Profit and Loss
- Introduction
- Format
- General Instructions
- Concept of Financial Statement Analysis
- Meaning
- Definition: Financial Statement Analysis
- Uses of Financial Analysis
- Purpose of Financial Analysis
- Parties Interested in Financial Analysis
- Limitations
- Comparative Financial Statement
- Introduction
- Objectives
- Limitations
- Common-Size Statement
- Introduction
- Objectives
- Concept of Cash Flow Statement
- Introduction
- Objectives
- Importance
- Limitations
- Concept of Ratio Analysis
- Introduction
- Objectives
- Advantages
- Limitations
- Liquidity Ratios
- Quick Ratio/Acid Test Ratio/Liquid Ratio
- Introduction
- Objectives
- Effect of Transactions on Quick Ratio
- Formula
- Example
- Quick Ratio/Acid Test Ratio/Liquid Ratio
- Solvency Ratios
- Debt to Equity Ratio
- Introduction
- Formula
- Objectives
- Effect of Transactions on Debt to Equity Ratio
- Example
- Debt to Total Assets Ratio
- Introduction
- Formula
- Objectives
- Example
- Proprietary Ratio
- Introduction
- Formula
- Objectives
- Example
- Interest Coverage Ratio
- Introduction
- Formula
- Significance
- Example
- Debt to Equity Ratio
- Activity Ratios
- Inventory Turnover Ratio
- Introduction
- Formula
- Significance
- Example
- Trade Receivables Turnover Ratio
- Introduction
- Formula
- Significance
- Example
- Trade Payables Turnover Ratio
- Introduction
- Formula
- Significance
- Example
- Working Capital Turnover Ratio
- Introduction
- Formula
- Significance
- Example
- Inventory Turnover Ratio
- Classification of Ratios> Income Statement Ratio
- Gross Profit Ratio
- Net Profit Ratio
- Operating Profit Ratio
- Operating Ratio
- Profitability Ratios
- Earnings Per Share
- Introduction
- Formula
- Significance
- Example
- Price Earnings Ratio
- Introduction
- Formula
- Significance
- Example
- Earnings Per Share
- Classification of Ratios> Combined/Mixed Ratio
- Return on Investment (ROI)
- Return on Capital Employed (ROCE)
4.2 Cash Flow Statement [Revision]
5: Accountancy : Computerised Accounting System [Revision]
CBSE Class 12 Accountancy Syllabus
1 Overview of Computerised Accounting System [Revision]
- Computerized Accounting System (CAS)
- Meaning
- Features
- Importance
- Components
- Creation of Accounting Documents
- Grouping of Accounts
- Accounting Equation
- Equity and Liabilities
i. Shareholder’s Funds - Assets
i. Non-Current Assets
ii. Current Assets - Revenues
- Expenses
- Codification of Accounts
- Method of Codification
1. Sequential Codes
2. Block Codes
3. Mnemonic Codes
- Method of Codification
- Methodology to Develop Coding Structure and Coding
- Using Software of Computerised Accounting System
- Security features of CAS Software
i. Password Security
ii. Data Audit
iii. Data Vault
- Security features of CAS Software
- Accounting Information System (AIS)
- Cash and Bank Sub-System
- Sales and Accounts Receivable Sub-System
- Inventory Sub-System
- Purchase and Accounts Payable Sub-System
- Payroll Accounting Sub-System
- Fixed Assets Accounting Sub-System
- Expense Accounting Sub-System
- Tax Accounting Sub-System
- Final Accounts Sub-System
- Costing Sub-System
- Budget Sub-System
- Management Information System
- Accounting Software
- Steps in Installation of CAS (Computerised Accounting System)
- Codification and Hierarchy of Account Heads
- Using Computerized Accounting System - Creation of Accounts
- Using Computerized Accounting System
- Adjusting entries, Preparation of financial statements, preparation of balance sheet, profit and loss account with closing entries and opening entries.
2 Spreadsheet [Revision]
- Introduction to Spreadsheet
- Basic Concepts of Spreadsheet
- Labels
- Formulas
- cell reference
- nested conditional (what-if scenario) if scenario)
- order of mathematical (expression) operations rules
- spreadsheet
- Functions
- = FunctionName(Data), range of cells, SUM or AutoSum (Σ), Naming Ranges – IF Functions – Nested IF Functions, Naming Cells and Ranges, Numbers Numbers, = SUMIF (Numbers,”<6), IF (logical_test, value_if_ture, value_if_false), logical_test, value_if_true, value_if_false, = IF (AVERAGE (A2:A6) > 10, SUM (B2:B6), 0), = IF (logical_test, value_if_true, value_if_false)
- Useful Functions
- Useful Functions > Date and Time Function
- TODAY () , NOW () , DAY (serial_number), DATEVALUE (date_text)
- Useful Functions > Mathematical Function
- SUMIF (range, criteria, sum_range), ROUND (number, num_digits) and COUNT
- Useful Functions > Text Manipulation Function
- Text, Concatenate
- Useful Functions > Logical Function
- AND, OR
- Useful Functions > Lookup and References Function
- LOOKUP (Vector Form), LOOKUP (Array Form), VLOOKUP, HLOOKUP
- Useful Functions > Financial Functions
- ACCRINT, CUMIPMT, PV, FV, PMT, RATE and NPV
- Data Entry, Text Management and Cell Formatting
- Data Entry
- The data fill options
- Import/Copy Data from other sources
- Data Validation
- Data Formatting
- Formatting Tools
- Output Reports
- Defining the Print Area
- Preparation of Reports Using Pivot Table
- One-Variable Data Table
- Two-Variable Data Table
- Pivot Tables
- Advantages of Pivot Table (Report)
- Common Errors (Messages) in Spreadsheet
- Mark Common Formula Errors
- Data Representation - Graphs, Charts and Diagrams
- Concept of Electronic Spreadsheet (ES)
- Features Offered by Electronic Spreadsheet
- Using Computerised Accounting System - Data
- Data entry, Data validation, and Data verification
3 Use of Spreadsheet in Business Applications [Revision]
- Introduction to Use of Spreadsheet in Business Application
- Payroll Accounting
- Payroll Components
- Current payroll period (Month and Year)
- Earnings
Basic Pay (BP), Grade Pay (GP), Dearness Pay (DP), Dearness Allowance (DA), House Rent Allowance (HRA), Transport Allowance (TRA), Any Other Earning - Deductions
Professional Tax (Applicable in some states) (PT), Provident Fund (PF), Tax Deduction at Source (TDS), Recovery of Loan Instalment (LOAN), Any Other Deduction
- Elements Used in Payroll Calculation
- Basic Pay Earned (BPE), Dearness Allowance (DA), Transport Allowance (TRA), Total Earnings (TE), Provident Fund (PF), Tax Deduction at Source (TDS), Recovery of Loan Instalments (LOAN), Total Deductions (TD), Net Salary (NS) = Total Earnings (TE) – Total Deductions (TD) Net Salary (NS) = Total Earnings (TE) – Total Deductions (TD)
- Template Design
- Asset Accounting
- Introduction to Asset Accounting
- Computerised Asset Accounting
- Straight Line Method
- Written Down Value (WDV) Method
- Schedule Forming Part of the Balance Sheet
- Loan Repayment Schedule
- Loan
- Calculating Interest and Repayments of Loan
- Application in Generating Accounting Information - Bank Reconciliation Statement
- Application in Generating Accounting Information - Asset Accounting
- Application in Generating Accounting Information - Loan Repayment of Loan Schedule
- Concept of Ratio Analysis
- Introduction
- Objectives
- Advantages
- Limitations
4 Graphs and Charts for Business Data [Revision]
- Introduction to Graphs and Charts for Business Data
- Graphs and Charts
- Basics Steps for Graphs/Charts/Diagrams Using Excel
- Elements of a Chart/Graph
- The chart area, The plot area, The data points, The horizontal (category) and vertical (value) axis, The legend, A chart and axes titles, A data label
- Formatting of Chart
- Formatting the Chart (using design option)
- Changing the format of a selected chart element
- Changing the layout of the chart element
- Change the Chart Type
- Resizing of Chart/Graph
- 2D - 3D Charts/Graphs
- Advantages in Using Graph/Chart
- Help to Explore, Help to Present, Help to Convince
5 Data Base Management System for Accounting [Revision]
- Introduction Data Base Management System for Accounting
- Introduction to Database Concepts Using Libre Office Base
- Features of Database Management System (DBMS)
- A conceptual understanding of the basic features of the Data Base Management System (DBMS), i.e. data update and retrieval using basic functions and commands of SQL.
- Basic Commands: Select, Where, And, Or, Update, Delete and
- Basic Functions: Avg, Count, Max, Min, Sum.
- Understanding and Defining the Database Requirement
- Identification of Data to Be Stored in Tables
- Logical Structuring of Data in Tables
- Creating Database Tables in Microsoft Access
- Creation of Query in Microsoft Access
- Creation of Forms in Microsoft Access
- Creation of Reports in Microsoft Access
