{"id":607319,"date":"2023-01-11T11:39:07","date_gmt":"2023-01-11T11:39:07","guid":{"rendered":"https:\/\/www.indcareer.com\/schools\/?p=607319"},"modified":"2023-03-08T10:46:26","modified_gmt":"2023-03-08T10:46:26","slug":"isc-class-12-accounts-syllabus","status":"publish","type":"post","link":"https:\/\/www.indcareer.com\/schools\/isc-class-12-accounts-syllabus\/","title":{"rendered":"ISC Class 12 Accounts Syllabus"},"content":{"rendered":"\n<p>Here we are providing ICS Accounts Syllabus 2023 for Class 12.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-isc-class-12-accounts-syllabus\">ISC Class 12 Accounts Syllabus<\/h2>\n\n\n\n<p>There is one paper of 3 hours duration of 80 marks divided into three Sections A, B, and C. Section A is compulsory. You have a choice of attempting questions either from Section B or Section C.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">ISC Class 12 Accounts Syllabus PDF<\/h2>\n\n\n    <style>\n      .bd-placeholder-img {\n        font-size: 1.125rem;\n        text-anchor: middle;\n        -webkit-user-select: none;\n        -moz-user-select: none;\n        user-select: none;\n      }\n\n      @media (min-width: 768px) {\n        .bd-placeholder-img-lg {\n          font-size: 3.5rem;\n        }\n      }\n      .image-box {\n    margin-top: 2rem;\n    width: 100%;\n    border: 1px solid lightgrey;\n    padding: 10px;\n}      \n\n.image-thumbnail {\n    margin-top: 2rem;\n    width: 100%;\n    border: 2px solid #CD5C5C;\n    padding: 10px;\n}      \n    <\/style>\n\n<div class=\"container-fluid row pt-2\">\n\n    <div class=\"container-fluid row pt-2\" style=\"height: auto !important;\">\n\n        <div class=\"row\" style=\"height: auto !important;\">\n            <div class=\" pr-0\" style=\"height: auto !important; min-height: 0px !important;\">\n            \n                <div class=\"row\" id=\"doc-container-test\" style=\"height: auto !important;\">\n                <div class=\"col-12 image-box\" id=\"imgDivId-1\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-01.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 1\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-01.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-2\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-02.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 2\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-02.jpg\"><\/div><div class=\"col-12 image-box\" ><ins class=\"adsbygoogle\"\n                        style=\"display:block; text-align:center;\"\n                        data-ad-layout=\"in-article\"\n                        data-ad-format=\"fluid\"\n                        data-ad-client=\"ca-pub-8012231244430966\"\n                        data-ad-slot=\"4403981619\"><\/ins>\n                      <script>\n                        (adsbygoogle = window.adsbygoogle || []).push({});\n                      <\/script>       <\/div><div class=\"col-12 image-box\" id=\"imgDivId-3\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-03.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 3\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-03.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-4\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-04.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 4\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-04.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-5\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-05.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 5\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-05.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-6\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-06.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 6\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-06.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-7\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-07.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 7\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-07.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-8\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-08.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 8\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-08.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-9\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-09.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 9\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-09.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-10\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-10.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 10\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-10.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-11\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-11.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 11\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-11.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-12\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-12.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 12\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-12.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-13\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-13.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 13\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-13.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-14\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-14.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 14\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-14.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-15\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-15.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 15\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-15.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-16\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-16.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 16\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-16.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-17\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-17.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 17\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-17.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-18\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-18.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 18\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-18.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-19\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-19.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 19\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-19.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-20\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-20.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 20\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-20.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-21\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-21.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 21\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-21.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-22\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-22.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 22\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-22.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-23\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-23.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 23\" width=\"1275\" height=\"1605\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-23.jpg\"><\/div><div class=\"col-12 image-box\" id=\"imgDivId-24\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-24.jpg\" class=\"img-fluid doc-img lazyloaded\" alt=\"ISC Class XI & XII Accounts Syllabus - Page 24\" width=\"1605\" height=\"1275\" src=\"https:\/\/www.indcareer.com\/docs\/pdfs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\/a-24.jpg\"><\/div>                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<!-- Page generated in 0.0013139247894287 seconds --> <div> <a href=\"https:\/\/www.indcareer.com\/docs\/f526af05-ca9e-4bc4-bab0-64d7748cd73d\" target=_blank>Download PDF<\/a> <\/div>\n\n\n\n<h2 class=\"wp-block-heading\">ISC Class 12 Accounts Syllabus Details Syllabus<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-section-a\">Section A<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-1-partnership-accounts\">1. Partnership Accounts<\/h3>\n\n\n\n<p><strong>A. Fundamentals of Partnership<\/strong><\/p>\n\n\n\n<p>(i) Definition, meaning and features of a Partnership.<\/p>\n\n\n\n<p>(ii) Provisions of The Indian Partnership Act, 1932, with respect to books of accounts.<\/p>\n\n\n\n<p>(iii) Preparation of Profit and Loss Appropriation Account and Partners\u2019 Capital and Current Accounts.<\/p>\n\n\n\n<p><strong>B. Goodwill<\/strong><\/p>\n\n\n\n<p>Concept of goodwill and mode of valuation.<\/p>\n\n\n\n<p><strong>C. Reconstitution of Partnership<\/strong><\/p>\n\n\n\n<p><strong>I. Admission<\/strong><\/p>\n\n\n\n<p>(i) Calculation of new profit-sharing ratio, sacrificing ratio and gaining ratio.<\/p>\n\n\n\n<p>(ii) Accounting treatment of goodwill on admission of a partner.<\/p>\n\n\n\n<p>(iii) Preparation of Revaluation Account.<\/p>\n\n\n\n<p>(iv) Accounting treatment of accumulated profits and losses.<\/p>\n\n\n\n<p>(v) Adjustment of Capitals.<\/p>\n\n\n\n<p>(vi) Change in Profit-Sharing Ratio.<\/p>\n\n\n\n<p><strong>II. Retirement and death of a partner<\/strong><\/p>\n\n\n\n<p>(i) Calculation of new profit-sharing ratio, gaining ratio and sacrificing ratio.<\/p>\n\n\n\n<p>(ii) Adjustment with regard to goodwill including hidden goodwill.<\/p>\n\n\n\n<p>(iii) Adjustment with regard to undistributed profits and losses.<\/p>\n\n\n\n<p>(iv) Adjustment with regard to share of profits of the retiring or deceased partner from the date of the last Balance Sheet to the date of retirement or death (on the basis of time or turnover).<\/p>\n\n\n\n<p>(v) Preparation of Revaluation Account on retirement or death of a partner.<\/p>\n\n\n\n<p>(vi) Adjustment of capitals.<\/p>\n\n\n\n<p>(vii) Calculation and payment of amount due to retiring partner.<\/p>\n\n\n\n<p>(viii) Preparation of retiring partner\u2019s loan account.<\/p>\n\n\n\n<p>(ix) Change in Profit-Sharing Ratio.<\/p>\n\n\n\n<p><strong>III. Dissolution of a Partnership firm.<\/strong><\/p>\n\n\n\n<p>(i) Meaning of dissolution and settlement of accounts under Section 48 of The Indian Partnership Act 1932.<\/p>\n\n\n\n<p>(ii) Preparation of Memorandum Balance Sheet, Realization Account, Partner\u2019s Loan Account, Partner\u2019s Capital Account and Cash \/ Bank Account.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-2-joint-stock-company-accounts\">2. Joint Stock Company Accounts<\/h3>\n\n\n\n<p><strong>A. Issue of Shares<\/strong><\/p>\n\n\n\n<p>Problems on issue of shares.<\/p>\n\n\n\n<p>(a) Issue of shares at par and premium under Companies Act, 2013.<\/p>\n\n\n\n<p>(b) Issue of shares for considerations other than cash:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To promoters (can be considered either through Goodwill account or Incorporation costs account).<\/li>\n\n\n\n<li>To underwriters.<\/li>\n\n\n\n<li>To vendors.<\/li>\n<\/ul>\n\n\n\n<p>(c) Calls in arrears, calls in advance and interest thereon.<\/p>\n\n\n\n<p>(d) Over and undersubscription (including pro-rata allotment).<\/p>\n\n\n\n<p>(e) Preparation of Journal; Cash Book and Journal Proper; Ledger Accounts.<\/p>\n\n\n\n<p>(f) Forfeiture and reissue of shares at par, premium or discount.<\/p>\n\n\n\n<p>(g) Disclosure of Share capital in the company\u2019s Balance Sheet.<\/p>\n\n\n\n<p><strong>B. Issue of Debentures<\/strong><\/p>\n\n\n\n<p>Problems on issue of debentures (at par, at premium and at discount.)<\/p>\n\n\n\n<p>Problems on issue of debentures to include:<\/p>\n\n\n\n<p>(a) Issue of debentures at par, at premium and at discount under Companies Act 2013.<\/p>\n\n\n\n<p>(b) Issue of debentures as collateral security for a loan.<\/p>\n\n\n\n<p>(c) Issue of debentures for considerations other than cash.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>To promoters.<\/li>\n\n\n\n<li>To underwriters.<\/li>\n\n\n\n<li>To vendors<\/li>\n<\/ul>\n\n\n\n<p>(d) Accounting entries at the time of issue when debentures are redeemable at par and premium.<\/p>\n\n\n\n<p>(e) Calls in arrears, calls in advance and interest thereon.<\/p>\n\n\n\n<p>(f) Interest on debentures (with TDS).<\/p>\n\n\n\n<p>(g) Disclosure of Debentures in the company\u2019s Balance Sheet.<\/p>\n\n\n\n<p><strong>C. Redemption of Debentures<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Creation of Debenture Redemption Reserve (wherever applicable)<\/li>\n\n\n\n<li>Redemption of debentures out of profits.<\/li>\n\n\n\n<li>Redemption of debentures out of capital.<\/li>\n\n\n\n<li>Redemption of debentures in a lump sum.<\/li>\n\n\n\n<li>Redemption of debentures in annual instalments by draw of lots.<\/li>\n<\/ul>\n\n\n\n<p><strong>D. Final Accounts of Companies<\/strong><\/p>\n\n\n\n<p>Preparation of the Balance Sheet of a company (along with notes to accounts) as per Schedule III Part I of Companies Act 2013.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-section-b-management-accounting\">Section B: Management Accounting<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-3-financial-statement-analysis\">3. Financial Statement Analysis<\/h3>\n\n\n\n<p><strong>Comparative Statements and Common Size Statements.<\/strong><\/p>\n\n\n\n<p>Meaning, significance and limitations of Comparative Statements and Common Size Statements.<\/p>\n\n\n\n<p>Preparation of Comparative Balance Sheet and Statement of Profit and Loss (inter-firm and intrafirm) showing absolute change and percentage change.<\/p>\n\n\n\n<p>Common size Balance Sheet to be prepared as a percentage of total assets and total liabilities.<\/p>\n\n\n\n<p>Common size Statement of Profit and Loss to be prepared as a percentage of Revenue from operations.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-4-cash-flow-statement\">4. Cash Flow Statement<\/h3>\n\n\n\n<p>(Only for Manufacturing Companies)<\/p>\n\n\n\n<p>(i) Meaning, importance and preparation of a Cash Flow Statement.<\/p>\n\n\n\n<p>(ii) Calculation of net cash flows from operating activities based on Indirect Method only.<\/p>\n\n\n\n<p>(iii) Preparation of Cash Flow Statement on basis of operating, investing and financing activities.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-5-ratio-analysis\">5. Ratio Analysis<\/h3>\n\n\n\n<p><strong>A. Liquidity Ratios<\/strong><\/p>\n\n\n\n<p>(i) Current Ratio<\/p>\n\n\n\n<p>(ii) Quick Ratio \/ Liquid Ratio \/ Acid Test Ratio<\/p>\n\n\n\n<p><strong>B. Solvency Ratios<\/strong><\/p>\n\n\n\n<p>(i) Debt to Equity Ratio<\/p>\n\n\n\n<p>(ii) Proprietary Ratio<\/p>\n\n\n\n<p>(iii) Debt to Total Assets Ratio<\/p>\n\n\n\n<p>(iv) Interest Coverage Ratio<\/p>\n\n\n\n<p><strong>C. Activity Ratios<\/strong><\/p>\n\n\n\n<p>(i) Trade Receivables Turnover Ratio<\/p>\n\n\n\n<p>(ii) Trade Payables Turnover Ratio<\/p>\n\n\n\n<p>(iii) Working Capital Turnover Ratio<\/p>\n\n\n\n<p>(iv) Inventory Turnover Ratio<\/p>\n\n\n\n<p><strong>D. Profitability Ratios<\/strong><\/p>\n\n\n\n<p>(i) Gross Profit Ratio<\/p>\n\n\n\n<p>(ii) Net Profit Ratio<\/p>\n\n\n\n<p>(iii) Operating Ratio<\/p>\n\n\n\n<p>(iv) Operating Profit Ratio<\/p>\n\n\n\n<p>(v) Earning per share<\/p>\n\n\n\n<p>(vi) Price Earning Ratio<\/p>\n\n\n\n<p>(vii) Return on Investment<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-section-c-computerised-accounting\">Section C: Computerised Accounting<\/h3>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-6-accounting-application-of-electronic-spread-sheet\">6. Accounting Application of Electronic Spread Sheet<\/h3>\n\n\n\n<p>(i) Concept of Electronic Spreadsheet.<\/p>\n\n\n\n<p>(ii) Features offered by Electronic Spreadsheet.<\/p>\n\n\n\n<p>(iii) Application of spreadsheets in generating the following accounting information:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Payroll<\/li>\n\n\n\n<li>Data Presentation<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-7-database-management-system-dbms\">7. Database Management System (DBMS)<\/h3>\n\n\n\n<p><strong>(i) Concept and Features of DBMS.<\/strong><\/p>\n\n\n\n<p>Types and features of DBMS.<\/p>\n\n\n\n<p>A conceptual understanding of the basic features of Data Base Management System (DBMS), i.e. data update and retrieval using basic functions and commands of SQL.<\/p>\n\n\n\n<p>Basic Commands: Select, Where, And, Or, Update, Delete<\/p>\n\n\n\n<p>Basic Functions: Avg, Count, Max, Min, Sum.<\/p>\n\n\n\n<p><strong>(ii) DBMS in Business Application.<\/strong><\/p>\n\n\n\n<p>Database design, tables, fields, relationships, forms reports and indexing.<\/p>\n\n\n\n<p>The following examples of DBMS in business application:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Accounting Information<\/li>\n\n\n\n<li>Debtors and Creditors<\/li>\n\n\n\n<li>Bank Reconciliation Statement<\/li>\n\n\n\n<li>Asset Accounting<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"https:\/\/www.indcareer.com\/schools\/isc-syllabus\/\" style=\"background-color:#cd5c5c\">ISC Syllabus<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"https:\/\/www.indcareer.com\/schools\/cisce\/\" style=\"background-color:#cd5c5c\">CISCE<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-background wp-element-button\" href=\"https:\/\/www.indcareer.com\/schools\/isc-12th-syllabus\/\" style=\"background-color:#cd5c5c\">Class 12 Syllabus<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Here we are providing ICS Accounts Syllabus 2023 for Class 12. ISC Class 12 Accounts Syllabus There is one paper of 3 hours duration of 80 marks divided into three Sections A, B, and C. Section A is compulsory. You have a choice of attempting questions either from Section B or Section C. ISC Class [&hellip;]<\/p>\n","protected":false},"author":294,"featured_media":607321,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"newspack_featured_image_position":"","newspack_post_subtitle":"","newspack_article_summary_title":"Overview:","newspack_article_summary":"","newspack_hide_updated_date":false,"newspack_show_updated_date":false,"footnotes":""},"categories":[25,12],"tags":[],"boards":[1195],"class_list":["post-607319","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-class-12","category-syllabus","boards-cisce","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.0 (Yoast SEO v27.1.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>ISC Class 12 Accounts Syllabus - IndCareer Schools<\/title>\n<meta name=\"description\" content=\"Here we are providing ICS Accounts Syllabus 2023 for Class 12. 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ISC Class 12 Accounts Syllabus There is one paper of 3 hours duration of 80 marks divided\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.indcareer.com\/schools\/isc-class-12-accounts-syllabus\/\" \/>\n<meta property=\"og:site_name\" content=\"IndCareer Schools\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/indcareer\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-11T11:39:07+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-03-08T10:46:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.indcareer.com\/schools\/wp-content\/uploads\/2023\/01\/indcareer-schools-37-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"900\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Mukesh Kaple\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@indcareer\" \/>\n<meta name=\"twitter:site\" content=\"@indcareer\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mukesh Kaple\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.indcareer.com\/schools\/isc-class-12-accounts-syllabus\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.indcareer.com\/schools\/isc-class-12-accounts-syllabus\/\"},\"author\":{\"name\":\"Mukesh Kaple\",\"@id\":\"https:\/\/www.indcareer.com\/schools\/#\/schema\/person\/c9fbb187e0abc227936e80a406bdbb2b\"},\"headline\":\"ISC Class 12 Accounts Syllabus\",\"datePublished\":\"2023-01-11T11:39:07+00:00\",\"dateModified\":\"2023-03-08T10:46:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.indcareer.com\/schools\/isc-class-12-accounts-syllabus\/\"},\"wordCount\":937,\"publisher\":{\"@id\":\"https:\/\/www.indcareer.com\/schools\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.indcareer.com\/schools\/isc-class-12-accounts-syllabus\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.indcareer.com\/schools\/wp-content\/uploads\/2023\/01\/indcareer-schools-37-scaled.jpg\",\"articleSection\":[\"Class 12\",\"syllabus\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.indcareer.com\/schools\/isc-class-12-accounts-syllabus\/\",\"url\":\"https:\/\/www.indcareer.com\/schools\/isc-class-12-accounts-syllabus\/\",\"name\":\"ISC Class 12 Accounts Syllabus - IndCareer Schools\",\"isPartOf\":{\"@id\":\"https:\/\/www.indcareer.com\/schools\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.indcareer.com\/schools\/isc-class-12-accounts-syllabus\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.indcareer.com\/schools\/isc-class-12-accounts-syllabus\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.indcareer.com\/schools\/wp-content\/uploads\/2023\/01\/indcareer-schools-37-scaled.jpg\",\"datePublished\":\"2023-01-11T11:39:07+00:00\",\"dateModified\":\"2023-03-08T10:46:26+00:00\",\"description\":\"Here we are providing ICS Accounts Syllabus 2023 for Class 12. 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