Haryana Board Accountancy Syllabus for Class 12


Haryana Board Syllabus for Class 12 Accountancy

Class 12th Syllabus – Haryana Board (HBSE) (2010-2011)

Accountancy


First Semester ( 1st April to 30th September)
 

 

Month

Name of Book

Topic

Periods

Periods for Revision

April

Accounting

Not for Profit

Organisation

Not for profit organization

meaning and examples

Receipts and payments

meaning and concepts

preparation of income and

expenditure A/C and balance

sheet

20

6

May

 

First Unit Test (17th May to 25th May)

Accounting

for partnership

Reconstitution

of partnership

Nature of partnership firm Final Account of partnership

Preparation of capital accounts and profit and loss .

 

Appropriation A/C

Change in profit sharing Ratio Accounting for Revaluation

Goodwill-Meaning &

Valuation

20

6

June Summer Vacation (1st June to 30th June)

July

Reconstitution

of partnership

Admission of a partner

Retirement/ Death of a partner

24

8

August

 

Second Unit Test (17th Aug. to 25th Aug)

Dissolution

of partnership firm

Meaning settlement of

Accounts Preparation of Realisation account & related Accounts(Excluding piece meal distribution and sale to a company & insolvency of a partner)

16

6

September

 

Project work on Dissolution of partnership firm.

Revision and Exam of First Semester.

4

 


Second Semester (1st October to 31st March)

Company Accounts and Financial Statement Analysis
Or
Computer Accounting


 

Month

Name of Book

Topic

Periods

Periods for Revision

October

Computerised

Accounting

Overview of

computerised

Accounting

System

Concepts and type, features, structure, of

computerised accounting

10

8

November

 

First Unit Test (17th Nov to 25th Nov)

Using

Computerised

Accounting

System

Steps in Install an of CAS Data Entry,

validation & verification

Adjusting Entry, preparation of Financial

Statements closing and opening entries

16

06

December

Using

Computerised

Accounting

System

Accounting

using Database

Management

System(DBMS)

Security of CAS and features generally

available in CAS.

 

 

 

Concepts of DBMS

Objects in DBMS

08

 

 

 

 

 

08

02

 

 

 

 

 

02

 

December Winter Vacation (22nd December to 31st December)

January

 

Second Unit Test (15th Jan to 23rd |Jan)

Accounting

Using Database

Management

System(DBMS

Creating Data Tables for Accounting.

Using Queries and forms and report

generating accounting information.

20

06

February

Accounting

application of

Electronic

spreadsheet(ES)

Concepts of ES

Features of ES

Applications of ES

20

4

March

 

 

Revision and Exams.

 

 

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