Class 12 Accountancy Syllabus 2025-26 | Important Board Exam Topics and Weightage 📊

Описание: Are you 100% sure you haven't missed any "hidden" topics in your Accountancy syllabus? 🤔 In this essential pre-exam session, we go through the entire Class 12 Accountancy curriculum for 2025-26. Ensure your preparation is aligned with the latest CBSE guidelines and weightage! 🚀

Going through the syllabus at the last moment isn't just about reading chapter names—it's about identifying specific points from which direct MCQ and theory questions arise. In this video, we break down the 80-mark paper into Part A (Partnership & Company) and Part B (Financial Statement Analysis). We highlight crucial notes on "Provision for Tax," "Proposed Dividend," and "Bank Overdraft" treatment that are often overlooked by students. 💡

Key Learnings

✅ Paper Structure: Understanding the 60-mark weightage of Part A and the 20-mark weightage of Part B.

✅ Partnership Essentials: Key features, importance of the Partnership Deed, and rules in the absence of a Deed.

✅ Capital Account Methods: Distinguishing between Fixed and Fluctuating capital accounts.

✅ Goodwill Nuances: Factors affecting goodwill and the 3 major valuation methods.

✅ Reconstitution Tricks: Sacrificing vs. Gaining ratio calculations and treatment of accumulated reserves.

✅ Company Accounts: Minimum/Maximum members and directors for OPC, Private, and Public companies.

✅ Debentures Focus: Understanding "Issue with terms of Redemption" and the 1st October interest rule.

✅ Cash Flow Pro-Tips: Why "Bank Overdraft" is a financing activity and "Current Investment" is a cash equivalent.

✅ Special Dividend Rule: Using the Previous Year's figure for Proposed Dividend as per AS-4.

⏰ CHAPTER TIMESTAMPS:

00:05 — Introduction: Why you must check the syllabus before the exam

01:05 — Paper Breakdown: Part A (60 Marks) vs Part B (20 Marks)

02:11 — Weightage Analysis: Partnership (36 Marks) & Company (24 Marks)

03:52 — Unit 1: Partnership Fundamentals and Features

05:12 — Rules in the Absence of Partnership Deed

07:06 — Past Adjustments and P&L Appropriation basics

08:18 — Goodwill: Factors, Valuation, and Real Account nature

09:40 — Important Note: Interest on Partner's Loan (Charge against Profit)

11:07 — Reconstitution of Firm: Admission, Retirement, and Death

13:25 — New Trap: Treatment of Goodwill paid privately

15:18 — Death of a Partner: Share of profit calculation (Time vs Turnover base)

18:53 — Dissolution of Partnership vs Dissolution of Firm

21:00 — Crucial Note: Tangible vs Intangible Assets realization rules

23:52 — Company Accounts: OPC, Private, and Public company limits

25:46 — Interest on Calls in Arrears and Advance (10% and 12%)

28:02 — Debentures: Collateral Security and Terms of Redemption

30:35 — Writing off Discount/Loss on Issue: Preference of Reserves

32:00 — Financial Statement Analysis (Book 3) Overview

33:44 — The 6 Major Heads of a Company Balance Sheet

35:15 — Strategic Advantage: Using Financial Statements as Evidence in Court

37:37 — Net Profit Ratio: Profit Before vs After Tax Rule

39:21 — Cash Flow Statement: Classifying Activities and AS-3 Revised

41:00 — Summary: Handling Proposed Dividend and Marketable Securities

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