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CBSE Class 12 Accounts Board and Prelim Sample Question papers
CBSE Class 12 Accountancy can be taken as a subject in Class aa and 12 after ten years of secondary class. Now since the student has completed 11th he is ready to move ahead from basics he studied in Class 11. Computerized Accounting System is now given as an optional subject to Company Accounts and Analysis of Financial Statements. The entire course introduces students to the Business ecosystem and efforts are on improving the fundamentals of the subject.
- Students should be able to prepare and present financial statements in light of the latest changes.
- Strengthen basic accounting concepts and standards
- To recognize the role of Information, Communication and Technology in Business
- Develop the knowledge of recording Business Transactions
- Students should be able to prepare accounts for partnership and companies.
TestPaperz has curated various Previous Year CBSE Class 12 Accounts Question Papers, CBSE Class 12 Accounts Sample papers, Previous Year School Question papers and Chapter-wise Question Papers. Students can download these question papers free of charge and attempt them at their convenience. The curation has been done in a manner that it will help students at every stage of the preparation since his start of Class 12. Download the Question Papers by clicking here:
CBSE Class 12 Accountancy course is divided into three parts:
Part A covers the following:
Accounting for Partnership Firms: Partnership features and deeds, Preparation of profit and loss appropriation account, Past adjustments, Goodwill, Change in the Profit sharing ratio, Admission of a partner, retirement and death of a partner, dissolution of partnership
Accounting for Companies: It covers accounting for share capital and Debentures
Accounting for Not for profit organisations: Covers Concept, Receipts and Payments, Income and Expenditure
Part B is optional. Student can opt for Financial Statement and Analysis or Computerised Accounting.
Financial Statement and Analysis covers analysis of the financial statement, tools for financial statement analysis, accounting ratios, liquidity ratios, solvency ratios, activity ratios, profitability ratios and Cash Flow Statement
Computerized Accounting covers Overview of computerized Accounting system, Accounting Application of Electronic Spreadsheet, Using Computerized Accounting System and Database Management System (DBMS)
Part C consists of Practical Work.
Books prescribed for CBSE for Class 12 Accountancy are:
- Accountancy -1 by NCERT Publication
- Accounting -II by NCERT Publication
- Accountancy - Computerised Accountancy System by NCERT Publication
- Guidelines for Project Work in Accounting and Practical work in computerised Accounting Class XII CBSE Publication