Scribd
Upload
69 views16 pages

Online National Workshop: Clarity About Rationalized Term-Wise Syllabus (Accountancy)

Hi I'm good with you and have a great day ? Happy fdd68fkxkdoyckgd6lfgmkytigmdydgkoyroyolvo6kxyokhxgo

Uploaded by

Pŕèŕñå Şìñģh
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
69 views16 pages

Online National Workshop: Clarity About Rationalized Term-Wise Syllabus (Accountancy)

Hi I'm good with you and have a great day ? Happy fdd68fkxkdoyckgd6lfgmkytigmdydgkoyroyolvo6kxyokhxgo

Uploaded by

Pŕèŕñå Şìñģh
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PPTX, PDF, TXT or read online on Scribd
You are on page 1/ 16

ONLINE NATIONAL WORKSHOP

CLARITY ABOUT RATIONALIZED TERM- WISE


SYLLABUS
(ACCOUNTANCY)

PRESENTED BY :
MS. NARINDER KAUR(PGT COMMERCE)
DARSHAN ACADEMY LUDHIANA
RATIONALIZED TERM WISE SYLLABUS

• Notification issued by CBSE circular 51 of 5


July, 2021 being new assessment scheme for
Academic Year 2021-22 in view of online
pandemic
Internal Assessment
• PROFILE OF EACH STUDENT SHALL BE
MAINTAINED IN DIGITAL FORMAT
• PROFILE SHALL BE UPLOADED ON CBSE IT
PLATFORM
• MARKS OF INTERNAL ASSESSMENT MAY BE
COUNTED IN FINAL ASSESSMENT OF THE
STUDENT.
EXAMINATION SCHEME FOR 2021-22
TERM -I
• RATIONALISED SYLLABUS (APPROX. 50% ).
• QUESTION PAPER SHALL BE GIVEN BY CBSE
ALONG WITH THE MARKING SCHEME
• EXAMINATION SHALL BE HELD IN NOVEMBER
–DECEMBER ,2021 OF 90 MINUTES DURATION
• EXAMINATION MAY BE ONLINE OR OFFLINE
• IF THE EXAMINATION IS OFFLINE ,IT MAY BE IN
SCHOOL/CENTRE
EXAMINATION SCHEME FOR 2021-22
TERM -I
• RESPONSES TO BE CAPTURED ON OMR
SHEETS
• EXAMINATION WILL BE MULTIPLE CHOICE
QUESTIONS WHICH MAY BE SIMPLE ,CASE
BASED OR ASSERTION –REASONING BASED
MCQs
TERM II
• QUESTION PAPER WILL BE GIVEN BY CBSE
ALONG WITH MARKING SCHEME
• EXAMINATION WILL BE HELD IN MARCH-
APRIL,2022
• PLAN IS OF OFFLINE OF 2 HOURS DURATION
• QUESTIONS WILL BE CASE BASED /SITUATION
BASED /OPEN ENDED –SHORT
ANSWERS/LONG ANSWER TYPE QUESTIONS
WEIGHTAGE TO MARKS
SITUATION TERM I TERM II
EQUAL EQUAL
BOTH TERM I AND TERM II EXAMINATION ARE HELD
IN SCHOOL/CENTRES (OFFLINE)

TERM I IS ONLINE AND TERM II IS HELD IN WEIGHTAGE IS WEIGHTAGE WILL


SCHOOL/CENTRES LESSER BE HIGHER

TERM I EXAMINATION IS HELD IN SCHOOLS/CENTRES WEIGHTAGE WILL WEIGHTAGE WILL


(OFFLINE) AND TERM II EXAMINATION IS ONLINE BE HIGHER AND BE LESSER.
WEIGHTAGE WILL
BE GIVEN TO MARKS
IN INTERNAL
ASSESSMENT

BOTH EXAMS TERM I/TERM II ARE HELD ONLINE EQUAL WEIGHTAGE


TO BOTH
EXAMINATION
XI COMMERCE
Circular 53 issued on 22 July by CBSE
TERM I –CHAPTERS---40 MARKS TERM II –CHAPTERS—40 MARKS
1. ACCOUNTING FOR BILLS
1. INTRODUCTION TO
ACCOUNTING EXCHANGE
2. BASIC ACCOUNTING TERMS 2. TRIAL BALANCE AND
3. THEORY BASE OF RECTIFICATION OF ERRORS
ACCOUNTING 3. FINANCIAL STATEMENTS
4. RECORDING OF BUSINESS OF SOLE PROPREITORSHIP
TRANSACTIONS
FROM COMPLETE AND
5. BANK RECONCILIATION
STATEMENT INCOMPLETE RECORDS
6. DEPRECIATION,PROVISION 4. ACCOUNTING FOR NPO
AND RESERVES
RATIONALISATION OF SYLLABUS
TERM I DELETED TOPICS
BANK RECONCILIATION STATEMENT BANK RECONCILIATION STATEMENT WITH
ADJUSTED CASH BOOK
DEPRECIATION TREATMENT OF DISPOSAL OF ASSETS

TERM II
ACCOUNTING OF BILLS OF EXCHANGE RETIREMENT OF BILL
RENEWAL OF BILL
INCOMPLETE RECORDS DIFFERENCE BETWEEN ACCOUNTS
FROM INCOMPLETE RECORDS AND
STATEMENT OF AFFAIRS
PREPARATION OF TRADING ,PROFIT
AND LOSS ACCOUNT AND BALANCE SHEET
PROJECT WORK -20 MARKS
Comprehensive Project of any Sole
Proprietorship Business
TERM I TERM II

JOURNAL ENTRIES AND THEIR TRADING AND PROFIT AND LOSS


LEDGER POSTING ACCOUNT AND BALANCE SHEET
PREPRATION OF TRIAL EXPENSES ,INCOME AND
PROFIT(LOSS),ASSETS AND
BALANCE
LIABILITIES ARE TO BE
DEPICTED USING PIE CHART
/BAR DIAGRAM
RATIONALISATION OF SYLLABUS
CLASS -XII
TERM 1 (MCQ BASED QUESTION PAPER)
MARKS :40 TIME : 90 MIN.
PART A :
UNIT ACCOUNTING FOR PARTNERSHIP FIRMS
FUNDAMENTALS 18 MARKS
CHANGE IN PROFIT SHARING RATIO
ADMISSION OF A PARTNER
COMPANY ACCOUNTS
ACCOUNTING FOR SHARES 12 MARKS
PART B :
FINANCIAL STATEMENTS OF A COMPANY
STATEMENT OF PROFIT AND LOSS AND BALANCE SHEET 10 MARKS
(IN THE PRESCRIBED FORMAT WITH MAJOR HEADINGS
SUB-HEADINGS)
(ii) TOOLS OF ANALYSIS---RATIO ANALYSIS
TERM II
MARKS : 40
PART A :
UNIT ACCOUNTING FOR NPO 10 MARKS

UNIT ACCOUNTING FOR PARTNERSHIP


RETIREMENT AND DEATH OF A PARTNER 12 MARKS
DISSOLUTION OF PARTNERSHIP FIRM
COMPANY ACCOUNTS
ACCOUNTING FOR DEBENTURES 8 MARKS
PART B :
FINANCIAL STATEMENT OF A COMPANY
(i) COMPARATIVE AND COMMON SIZE STATEMENTS 10 MARKS
(ii) CASH FLOW STATEMENT
TERM 1
CHAPTERS DELETED TOPICS
PARTNERSHIP FUNDAMENTALS NO CHANGE IN SYLLABUS
CHANGE IN PROFIT SHARING RATIO NO CHANGE IN SYLLABUS

ADMISSION OF A PARTNER ADJUSTMENT OF CAPITAL ACCOUNTS AND


PREPARATION OF BALANCE SHEET ( DELETED)

COMPANY ACCOUNTS NO CHANGE IN SYLLABUS


ISSUE OF SHARES
FINANCIAL STATEMENT ANALYSIS NO CHANGE IN SYLLABUS
RATIO ANALYSIS NO CHANGE IN SYLLABUS
TERM II
CHAPTERS SYLLABUS BEFORE AND AFTER
RATIONALISATION

NPO NO CHANGE IN SYLLABUS


RETIREMENT OF A PARTNER  ADJUSTMENT OF CAPITAL ACCOUNT
 PREPARATION OF LOAN ACCOUNT OF
RETIRING PARTNER
DEATH OF A PARTNER PREPARATION OF DECEASED PARTNERS
CAPITAL ACCOUNT AND HIS EXECUTOR’S
ACCOUNT
DISSOLUTION OF A PARTNERSHIP FIRMS NO CHANGE IN THE SYLLABUS
ISSUE OF DEBENTURES NO CHANGE IN THE SYLLABUS
REDEMPTION OF DEBENTURES THE CHAPTER IS DELETED
PROJECT WORK
CLASS XII COMMERCE
ONE SPECIFIC PROJECT WHICH IS DIVIDED INTO 2 PARTS
TERM 1 AND TERM II OF 10 MARKS EACH
 COVERING COMPANY PROFILE ,ASSESSMENT OF FINANCIAL STATEMENTS AND SPECIFIC
REPORT ANALYSIS

TERM I
WRITTEN TEST (BASED ON PROJECT –ACCOUNTING RATIO ) 6 MARKS
PRACTICAL FILE 2 MARKS
VIVA (RATIO SYLLABUS) 2 MARKS

TERM II
WRITTEN TEST (BASED ON COMPARATIVE STATEMENTS , 6 MARKS
COMMON SIZE STATEMENTS AND CASH FLOW )
PRACTICAL FILE 2 MARKS
VIVA 2 MARKS

You might also like

pFad - Phonifier reborn

Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


Alternative Proxies:

Alternative Proxy

pFad Proxy

pFad v3 Proxy

pFad v4 Proxy