ACCOUNTS (858)

BIFURCATED SYLLABUS
(As per the Reduced Syllabus for ISC - Class XII Year 2022 Examination)

SEMESTER 1 SEMESTER 2
(Marks: 40) (Marks: 40)

UNIT NAME OF NAME OF THE UNIT NAME OF NAME OF THE

NO. THE UNIT SUB-UNIT NO. THE UNIT SUB-UNIT

SECTION A

1. Partnership A. Fundamentals of 1. Partnership C. Reconstitution of

Accounts Partnership Accounts Partnership
B. Goodwill II. Retirement of a
partner
C. Reconstitution of
Partnership III. Dissolution of a
Partnership
I. Admission of a
Firm
partner

2. Joint Stock A. Issue of Shares 2. Joint Stock B. Issue of

Company Company Debentures
D. Final Accounts of
Accounts Accounts
Companies C. Redemption of
Debentures

SECTION B

5. Ratio Analysis 3. Financial

Statement
(Complete Unit)
Analysis
(Complete Unit)

4. Cash Flow
Statement
(Complete Unit)

OR
SECTION C

6. Accounting 7. Database
Application of Management
Electronic System (DBMS)
Spread Sheet
(Complete Unit)
(Complete Unit)