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Hello Mr. AdarshCould you please Show

the Syllabus Contents for

Accountancy Class XII

Part A: Accounting for Partnership Firms and Companies

Chapter Chapter Name Total Classes

Chapter: 01 Accounting for Partnership firm - Fundamentals 12

Chapter: 02 Goodwill - Nature and Valuation 03

Chapter: 03 Change in Profit Sharing Ratio Among the Existing Partners 05

Chapter: 04 Admission of a Partner 13

Chapter: 05 Retirement/Death of a Partner 08

Chapter: 06 Dissolution of a Partnership Firm 07

Chapter: 07 Company Accounts - Accounting for Share Capital 19

Chapter: 08 Company Accounts - Issue of Debenture 03

Chapter: 09 Company Accounts - Redemption of Debentures 05

Class 12th- Accountancy

Part B: Analysis of Financial Statements

Chapter Chapter Name Total Classes

Chapter: 01 Financial Statements of a Company 03

Chapter: 02 Financial Statement Analysis 01

Chapter: 03 Tools of Financial Statement Analysis - Comparative Statements and

Common Size Statements 02

Chapter: 04 Accounting Ratios 09

Chapter: 05 Cash Flow Statement 08

Ok.. Mr. Vijay Adarsh

Can you please explain

the detailed topics covered

in each Class…

Part A: Accounting for Partnership Firms and Companies

Chapter: 01 Accounting for Partnership Firm - Fundamentals

Class: 01

- Partnership – Meaning- Features & Characteristics- Partnership Deed- Solution of Related Practical Problems- Interest on Capital

Class: 02 - Interest on Drawing- Solution of Related Practical Problems

Class: 03 - Interest on Drawing- Solution of Related Practical Problems

Class: 04 - Calculation of Opening Capital- Solution of Related Practical Problems

Class: 05- Salary or Commission to Partner- Interest on Partners Loan- Solution of Related Practical Problems

Class: 06

- Profit and Loss Appropriation Account- Fixed / Fluctuation Capital- Capital Account- Current Account

Class: 07- Profit and Loss Appropriation Account- Capital/ Current Account- Solution of Related Practical Problems

Class: 08- Profit and Loss Appropriation Account- Capital/ Current Account- Solution of Related Practical Problems

Class: 09

- Capital Ratio- Past Adjustment- Golden Rule- Table Showing Adjustment - Concept- Solution of Related Practical Problems

Class: 10- Past Adjustment- Table Showing Adjustment- Solution of Related Practical Problems

Class: 11- Table Showing Adjustment- Manager to Partner- Solution of Related Practical Problems

Class: 12- Guarantee of Profit to a Partner- Manager to Partner- Solution of Related Practical Problems

Chapter: 02 Goodwill - Nature and Valuation

Class: 01

- Goodwill – Meaning- Factors Affecting Goodwill- Methods of Valuation of Goodwill- Average Profit Method- Weighted Profit Method- Solution of Related Practical Problems

Class: 02

- Average Profit Method- Super Profit Method- Capitalisation Method- Solution of Related Practical Problems

Class: 03 - Capitalisation of Average Profit and Super Profit- Solution of Related Practical Problems

Chapter: 03 Change in Profit Sharing Ration Among the Existing Partners

Class: 01

- Meaning- Calculation of NPSR- Gaining and Sacrificing Ratio- Treatment of Goodwill- Golden Rule- Solution of Related Practical Problems

Class: 02

- Treatment of Accumulated Profits and Reserves- Revaluation Account- Capital Account, Golden Rule- Solution of Related Practical Problems

Class: 03

- Treatment of Profit- Treatment of Reserve- Treatment of Revaluation Profit- Solution of Related Practical Problems

Class: 04

- Capital Account- Balance Sheet- Golden Rule- Solution of Related Practical Problems

Class: 05

- Capital Account- Balance Sheet- Golden Rule- Solution of Related Practical Problems

Chapter: 04 Admission of a Partner

Class: 01

- Meaning- Calculation of NPSR, Sacrificing Ratio & Gaining Ratio- Golden Rule - Raaj Ki Baat- Solution of Related Practical Problems

Class: 02 - Calculation of NPSR, Sacrificing Ratio & Gaining Ratio- Solution of Related Practical Problems

Class: 03

- Treatment of Goodwill- Golden Rule- Treatment of Goodwill- Golden Example- Solution of Related Practical Problems

Class: 04- Summary- Treatment of Goodwill- Solution of Related Practical Problems

Class: 05

- Treatment of Goodwill- Calculation of Hidden Goodwill- Solution of Related Practical Problems- Revaluation Account- Capital Account- Balance Sheet

Class: 06 - Revaluation Account, Capital Account, Balance Sheet- Solution of Related Practical Problems

Class: 07 - Revaluation Account, Capital Account, Balance Sheet- Solution of Related Practical Problems

Class: 08- Revaluation Account, Capital Account- Current Account, Balance Sheet, Bank Account- Solution of Related Practical Problems

Class: 09

- Revaluation Account, Capital Account- Current Account, Balance Sheet, Bank Account- Golden Rule- Solution of Related Practical Problems- Adjustment of Capital- Golden Rule- Solution of Related Practical Problems- Adjustment of Capital- Solution of Related Practical Problems

Class: 10 - Hidden Goodwill, Revaluation Account, Capital Account, Balance Sheet- Solution of Related Practical Problems

Class: 11

- Adjustment of Capital- Golden Rule- Cash Book- Solution of Related Practical Problems

Class: 12- Adjustment of Capital- Golden Rule- Solution of Related Practical Problems

Class: 13 - Adjustment of Capital- Solution of Related Practical Problems

Chapter: 05 Retirement/Death of a Partner

Class: 01

- Meaning- Adjustment Required- Calculation of NPSR, SR, GR- Golden Rule - Raaj Ki Baat- Treatment of Goodwill- Solution of Related Practical Problems

Class: 02

- Treatment of Goodwill- Adjustment Required- Treatment of Acc. Profit and Reserves- Revaluation Account- Capital Account, Balance Sheet- Solution of Related Practical Problems

Class: 03- Revaluation Account, Capital Account, Balance Sheet- Loan Account- Solution of Related Practical Problems

Class: 04 Revaluation Account, Capital Account, Balance Sheet, Adjustment of Capital - GoldenRule, Solution of Related Practical Problems

Class: 05

- Adjustment of Capital- Death Partner Capital Account- Executor Account- Solution of Related Practical Problems-

Class: 06 - Death of a Partner - Capital Account and Executor Account- Solution of Related Practical Problems

Class: 07 Death of a Partner - Capital Account and Executor Account- Solution of Related Practical Problems

Class: 08- Death of a Partner - Capital Account- Current Account- Executor Account - Solution of Related Practical Problems

Chapter: 06 Dissolution of a Partnership Firm

Class: 01

- Meaning & Concepts- Realisation Account- Capital Account and Cash/Bank Account- Solution of Related Practical Problems

Class: 02

- Golden Concepts - Raaj ki Baat- Treatment of Realisation Expenses- Golden Example- Solution of Related Practical Problems

Class: 03

-Treatment of Realisation Expenses- Golden Example- Realisation Account, Capital Account and Cash/Bank Account- Solution of Related Practical Problems

Class: 04- Realisation Account, Capital Account- Current Account-Cash/Bank Account

Class: 04 - Solution of Related Practical Problems

Class: 05- Memorandum Balance Sheet- Realisation Account, Capital Account and Cash/Bank Account- Solution of Related Practical Problems

Class: 06 - Memorandum Balance Sheet- Solution of Related Practical Problems

Class: 07- Profit and Loss Appropriation Account- Journal Entries- Solution of Related Practical Problems

Chapter: 07 Company Accounts - Accounting for Share Capital

Class: 01

- Meaning of Company- Important Concepts- Type of Share Capital- Journal Entries- Issue of Share at Par and Premium

Class: 02 - Issue of Shares at Par and Premium- - Conceptual Examples and Journal Entries

Class: 03

- Issue of Shares at Par and Premium- Under Subscription- Over Subscription- Conceptual Examples and Journal Entries

Class: 04- Calls in Arrear- Calls in Advance- Conceptual Examples and Journal Entries

Class: 05

- Issue of Share at Par & Premium- Under subscription- Over Subscription- Calls in Arrear- Calls in Advance- Special Case for Applied, Alloted and Over- Solution of Related Practical Problems

Class: 06

Class: 07

Class: 08

- Issue of Share at Par & Premium- Under subscription- Over Subscription- Calls in Arrear- Calls in Advance- Special Case of Prorata- Special Case for Applied, Alloted and Over- Solution of Related Practical Problems

Class: 09

- Under subscription, Over Subscription- Calls in Arrear, Calls in Advance- Special Case for Applied, Alloted and Over- Issue of Share for consideration other than Cash- Solution of Related Practical Problems

Class: 10 - Issue of Share for consideration other than Cash- Solution of Related Practical Problems

Class: 11

- Special Case for Applied, Alloted and Over- Under subscription, Over Subscription- Calls in Arrear, Calls in Advance- Issue of Share for consideration other than Cash- Solution of Related Practical Problems

Class: 12

- Forfeiture of Shares- Cases of Forfeiture of Shares- Journal Entries of Forfeiture and Reissue- Solution of Related Practical Problems

Class: 13- Different Cases of Forfeiture of Shares- Journal Entries of Forfeiture and Reissue- Solution of Related Practical Problems-

Class: 14- Different Cases of Forfeiture of Shares- Journal Entries of Forfeiture and Reissue- Solution of Related Practical Problems

Class: 15Journal Entries of Forfeiture and Reissue- Forfeiture of Shares in Different Situations- Solution of Related Practical Problems

Class: 16 - Forfeiture of Shares in Different Situations- Solution of Related Practical Problems

Class: 17 - Forfeiture of Shares in Different Situations- Solution of Related Practical Problems

Class: 18

- Forfeiture in Special Case – Prorata Allotment- Golden Method- Special Case if Applied and Alloted Shares are Given- Steps to Solve Questions- Solution of Related Practical Problems

Class: 19

- Forfeiture in Special Case – Prorata Allotment- Golden Method- Special Case if Applied and Alloted Shares are Given- Steps to Solve Questions- Solution of Related Practical Problems

Chapter: 08 Company Accounts - Issue of Debenture

Class: 01

- Meaning of Debenture- Some Important Concepts- Journal Entries in case of Issue of Debenture- Issue of Debenture at Par, Premium- Over Subscription, Under Subscription- Solution of Related Practical Problems

Class: 02- Issue of Debenture for Consideration Other than Cash- Issue of Debenture with Terms of Redemption- Solution of Related Practical Problems

Class: 03

- Interest on Debenture- Conceptual Example- Issue of Debenture at Collateral Securities- Solution of Related Practical Problems

Chapter: 09 Company Accounts - Redemption of Debentures

Class: 01

- Meaning of Redemption- Methods of Redemption of Debenture- Redemption Out of Capital- Redemption Out of Profit- Journal Entries- Conceptual Examples- Solution of Related Practical Problems

Class: 02

- Redemption Out of Capital- Redemption Out of Profit- Conceptual Examples- Solution of Related Practical Problems

Class: 03

- Redemption Out of Capital- Redemption Out of Profit- Redemption by Draw of Lots- Solution of Related Practical Problems

Class: 04

- Redemption by Draw of Lots- Redemption by Purchasing of own Debenture from Open Market- Journal Entries- Solution of Related Practical Problems

Class: 05

- Redemption by Draw of Lots- Redemption by Purchasing of own Debenture from Open Market- Journal Entries- Solution of Related Practical Problems

Part B: Analysis of Financial Statements

Chapter: 01 Financial Statements of a Company

Class: 01

- Financial Statement of a Company- Balance Sheet as Per Company Act 2013- Detailed Explanations of Balance Sheet Items- Golden Method to Learn Balance Sheet

Class: 02

- Financial Statement of a Company- Balance Sheet as Per Company Act 2013- Detailed Explanations of Balance Sheet Items- Golden Method to Learn Balance Sheet- Solution of Related Practical Problems

Class: 03

- Balance Sheet as Per Company Act 2013- Detailed Explanations of Balance Sheet Items- Golden Method to Learn Balance Sheet- Solution of Related Practical Problems

Chapter: 02 Financial Statement Analysis

Class: 01 - Financial Statement Analysis

Chapter: 03 Tools of Financial Statement Analysis - Comparative Statementsand Common Size Statements

Class: 01

- Comparative statements- Common Size Statements- Comparative Balance sheet- Common Size Balance sheet- Solution of Related Practical Problems

Class: 02Comparative Income Statement- Common Size Income Statement- Solution of Related Practical Problems

Chapter: 04 Accounting Ratios

Class: 01

- Ratio Analysis- Accounting Ratios – Types- Liquidity Ratios- Current Ratio- Liquid Ratio- Solution of Related Practical Problems

Class: 02- Liquidity Ratios & Current Ratio- Liquid Ratio- Solution of Related Practical Problems

Class: 03

- Calculation of Missing Figures in Current and Liquid Ratio- Solvency Ratios- Debt Equity Ratio- Calculation of Capital Employed- Calculation of Shareholder Fund- Solution of Related Practical Problems

Class: 04

- Solvency Ratios- Debt Equity Ratio- Total Assets to Debt Ratio- Proprietary Ratio- Interest Coverage Ratio- Solution of Related Practical Problems

Class: 05

- Debt Equity Ratio & Total Assets to Debt Ratio- Proprietary Ratio- Interest Coverage Ratio- Calculation of PBIT- Activity Ratio/ Turnover Ratio- Stock Turnover Ratio- Debtor Turnover Ratio- Creditors Turnover Ratio- Working Capital Turnover Ratio- Average Debt Collection Ratio- Average Payment Period- Solution of Related Practical Problems

Class: 06

- Activity Ratio/ Turnover Ratio- Stock Turnover Ratio- Debtor Turnover Ratio- Creditors Turnover Ratio- Working Capital Turnover Ratio- Average Debt Collection Ratio- Average Payment Period- Calculation of Missing Figures- Solution of Related Practical Problems

Class: 07

- Activity Ratio/ Turnover Ratio- Stock Turnover Ratio & Debtor Turnover Ratio- Creditors Turnover Ratio- Working Capital Turnover Ratio- Average Debt Collection Ratio- Average Payment Period- Calculation of Missing Figures- Solution of Related Practical Problems

Class: 08

- Profitability Ratio & Gross Profit Ratio- Operating Ratio- Operating Profit Ratio- Net Profit Ratio- Return on Investment (ROI)- Golden Formula- Calculation of Missing Figures- Solution of Related Practical Problems

Class: 09

- Profitability Ratio & Gross Profit Ratio- Operating Ratio- Operating Profit Ratio- Net Profit Ratio- Return on Investment (ROI)- Golden Formula- Calculation of Missing Figures- Some Important Miscellaneous Questions- Solution of Related Practical Problems

Chapter: 05 Cash Flow Statement

Class: 01

- Cash Flow Statement – Meaning- Cash Flow From Operating Activities- Cash Flow From Investing Activities- Cash Flow From Financing Activities- Performa of Cash Flow Statement- Golden Method to Learn Format

Class: 02

- Cash Flow From Operating Activities- Cash Flow From Investing Activities- Cash Flow From Financing Activities- Performa of Cash Flow Statement – Detailed Explanations- Golden Method to Learn Format- Solution of Related Practical Problems

Class: 03- Cash Flow From Operating Activities- Golden Method to Learn Format- Solution of Related Practical Problems

Class: 04

- Cash Flow From Operating Activities- Adjustments- Treatment of Different Adjustments- Solution of Related Practical Problems

Class: 05

- Adjustments- Treatment of Different Adjustments- Cash Flow Statement with Adjustments- Solution of Related Practical Problems

Class: 06

- Treatment of Different Adjustments- Treatment of Some more Adjustments- Cash Flow Statement with Adjustments- Solution of Related Practical Problems

Class: 07 - Treatment of Some more Adjustments& - Cash Flow Statement with Adjustments- Solution of Related Practical Problems

Class: 08 - Cash Flow Statement with Adjustments- Solution of Related Practical Problems

OK.. Vijay Sir

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