Tamil Nadu Board of Secondary Education Class 12 Accountancy Syllabus - Free PDF Download
Tamil Nadu Board of Secondary Education Syllabus 2025-26 Class 12: The Tamil Nadu Board of Secondary Education Class 12 Accountancy Syllabus for the examination year 2025-26 has been released by the Tamil Nadu Board, Tamil Nadu Board of Secondary Education. 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 Tamil Nadu Board of Secondary Education Class 12 Accountancy Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new Tamil Nadu Board of Secondary Education syllabus to prepare for their annual exam properly.
The detailed Tamil Nadu Board of Secondary Education Class 12 Accountancy Syllabus for 2025-26 is below.
Academic year:
Tamil Nadu Board of Secondary Education Class 12 Accountancy Revised Syllabus
Tamil Nadu Board of Secondary Education Class 12 Accountancy Course Structure 2025-26 With Marking Scheme
Advertisements
Advertisements
Advertisements
Syllabus
1 Accounts from Incomplete Records
- Introduction to Accounts from Incomplete Records
- Meaning of Incomplete Records
- Features of Incomplete Records
- Features of Incomplete Records
- Nature
- Type of accounts maintained
- Lack of uniformity
- Financial statements may not represent true and fair view
- Suitability
- Mixing up of personal and business transactions
- Limitations of Incomplete Records
- Lack of proper maintenance of records
- Difficulty in preparing trial balance
- Difficulty in ascertaining true profitability of the business
- Difficulty in ascertaining financial position
- Errors and frauds cannot be detected easily
- Unacceptable to government and other authorities
- Differences Between Double Entry System and Incomplete Records
- Parts of Single Entry System
- Statements of Affairs
- Statement of Affairs—Meaning
- Purposes of Statements of Affairs
- Terms and Formulae Used
- Specimen for Statement of Affairs
- Statements of Affairs
- Preparation of Final Accounts from Incomplete Records
- Steps to be followed to prepare final accounts from incomplete records
2 Accounts of Not–For–Profit Organisation
- Concept of Non-Profit Concerns
- Introduction
- Meaning
- Features
- Profit Organisations vs Not-For-Profit Organisations
- Need for Maintaining Books of Accounts and Preparation of Final Accounts
- Receipts and Payments Account
- Introduction
- Format
- Features
- Types of Receipts
- Types of Payments
- Specimen of Receipts and Payments Account
- Not-for-Profit Concern> Balance Sheet
- Introduction
- Specimen of Balance Sheet
- Adjustments
- Income and Expenditure Account
- Introduction
- Features
- Specimen
3 Accounts of Partnership Firms–Fundamentals
- Concept of Partnership
- Introduction
- Definition: Partnership
- Features
- Nature of Partnership
- Rights of Partner
- Partnership Deed
- Introduction
- Content
- Importance
- Example
- Partnership Final Accounts
- Accounting Process – Flowchart
- Need
- Preparation
- Special Aspects of Partnership Accounts> Partner's Capital Account
- Introduction
- Journal Entries
- Example
- Types of Partners' Capital Accounts
- Salary and Commission to Partners
- Distribution of Profit Among Partners
- Profit and Loss Appropriation Account
- Introduction
- Features
- Specimen
- Journal Entries
- Example
- Profit and Loss Appropriation Account
4 Goodwill in Partnership Accounts
- 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
5 Admission of a Partner
- 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> Adjustment of Capital
- Introduction
- Accounting Entries
- Examples
- Admission of Partner> Revaluation of Assets and Liabilities
- Introduction
- Accounting Entries
- Examples
- Admission of Partner> Change in Profit-Sharing Ratio
- Sacrificing Ratio
- Introduction
- Formula
- Case 1
- Case 2
- Case 3
- Examples
- Sacrificing Ratio
- Admission of Partner> Accounting Treatment of Goodwill
- Introduction
- Journal Entries
- Example
6 Retirement and Death of a Partner
- Retirement of Partner
- Introduction
- Accounting Adjustments at the time of the Retirement of a Partner
- 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
- Settlement of the Amount Due to the Retiring Partner
- Death of Partner
7 Company Accounts
- Introduction to Company Accounts
- Joint Stock Company
- Introduction
- Definition: Joint Stock Company
- Features
- Merits
- Demerits
- Types of Companies
- Real-Life Application
- Key Point Summary
- Characteristics of a Company
- Concept of 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
- 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
-
8 Financial Statement Analysis
- Concept of Financial Statement Analysis
- Meaning
- Definition: Financial Statement Analysis
- Uses of Financial Analysis
- Purpose of Financial Analysis
- Parties Interested in Financial Analysis
- Limitations
- Concept of Financial Statements
- Introduction
- Definition: Financial Statement
- Objectives
- Characteristics
- Nature
- Essentials of Financial Statements
- Uses and Importance
- Limitations
- Comparative Financial Statement
- Introduction
- Objectives
- Limitations
- Common-Size Statement
- Introduction
- Objectives
- Trend Analysis
- Introduction
- Example
9 Ratio Analysis
- Concept of Ratio Analysis
- Introduction
- Objectives
- Advantages
- Limitations
10 Computerised Accounting System-Tally
- Accounting Software
- Automated Accounting System
- Designing the Accounting Reports
- Data Exchange with Other Information System
