Lesson Plan for Accounts Class 12 PDF

Download the Lesson Plan for Class 12 Accounting

Accountancy is a subject that focuses on the principles and practices of accounting. It is a crucial subject for Commerce students as it provides a strong foundation in financial management and prepares them for future careers in finance, business, or entrepreneurship. 

A lesson plan for accountancy helps students and teachers map their learning, making even complex topics easier to understand. With the help of the accounting lesson plan in class 12, studying becomes easier and more interesting. These lesson plans are aligned with the CBSE syllabus and provide a structured approach by covering all the topics important to Class 12 accounts.

Lesson Plans from DIKSHA (Book-1)

<red> ➜ <red>Chapter 1 Accounting for Non-profit Organisation Class 12 Lesson Plans 

<red> ➜ <red>Chapter 2 Accounting for Partnership Basic Concept Class 12 Lesson Plans 

<red> ➜ <red>Chapter 3 Reconstitution of a Partnership Firm - Admission of a Partner Class 12 Lesson Plans 

<red> ➜ <red>Chapter 4(a) Reconstitution of a Partnership Firm - Retirement of a Partner Class 12 Lesson Plans 

<red> ➜ <red>Chapter 5 Dissolution of Partnership Firm Class 12 Lesson Plans  

Lesson Plans from DIKSHA (Book-2)

<red> ➜ <red>Chapter 1 Accounting for Share Capital Class 12 Lesson Plans  

<red> ➜ <red>Chapter 2 Issue and Redemption of Debentures Class 12 Lesson Plans  

<red> ➜ <red>Chapter 5 Accounting Ratio Class 12 Lesson Plans

<red> ➜ <red>Chapter 6 Cash Flow Statement Class 12 Lesson Plans 

Lesson Plans from Other Sources (Book-1)

<red> ➜ <red>Chapter 2 Accounting for Partnership Basic Concept Class 12 Lesson Plans

<red> ➜ <red>Chapter 4(a) Reconstitution of a Partnership Firm - Retirement of a Partner Class 12 Lesson Plans  

<red> ➜ <red>Chapter 4(b) Death of Partner Class 12 Lesson Plans  

<red> ➜ <red>Chapter 5 Dissolution of Partnership Firm Class 12 Lesson Plans  

Lesson Plans from Other Sources (Book-2)

<red> ➜ <red>Chapter 1 Accounting for Share Capital Class 12 Lesson Plans  

<red> ➜ <red>Chapter 3,4 Financial Statements of a Company and Analysis Class 12 Lesson Plans  

<red> ➜ <red>Chapter 5 Accounting Ratio Class 12 Lesson Plans  

<red> ➜ <red>Chapter 6 Cash Flow Statement (1)  Class 12 Lesson Plans 

<red> ➜ <red>Chapter 6 Cash Flow Statement (2)  Class 12 Lesson Plans 

‍Overview of the Class 12 Accountancy Syllabus 

The Class 12 accounts syllabus is divided into two parts, Parts A and B, both of which contain different numbers of marks. Here is a detailed breakdown of the accounts class 12 syllabus: 

Part A: Accounting for Partnership Firms and Companies (60 marks)

Unit 1: Accounting for Partnership Firms (36 marks)

Accounting for Partnerships Includes a Partnership: Features, Partnership Deed, Provisions of the Indian Partnership Act 1932 in the absence of a partnership deed, Past adjustments (relating to interest on capital, interest on drawing, salary, and profit sharing ratio).

Unit 2: Accounting for Companies (24 marks) 

Unit 2 is a very important unit, carrying the highest weight in the question paper, Accounting for Share Capital: Issue and Allotment of Equity and Preference Shares. Public subscription of shares: oversubscription and under-subscription of shares; the issue at par and at a premium; calls in advance and arrears (excluding interest); the issue of shares for consideration other than cash.

Part B: Financial Statement Analysis (20 marks) 

Unit 3: Analysis of Financial Statements (12 marks)

The Third Unit carries 12 marks in the question paper and includes topics like meaning, nature, uses, and the importance of financial statements. Statement of Profit and Loss and Balance Sheet. 

Unit 4: Cash Flow Statement (8 marks)

The fourth unit provides knowledge of meaning, objectives, benefits, cash and cash equivalents, classification of activities, and preparation. 

How do I study and qualify for the exams?

Qualifying for the NCERT Class 12th Accounts exam requires a combination of effective study techniques and smart exam preparation.

• Start by understanding the exam pattern and syllabus thoroughly. Create a study schedule that allows you to cover all the topics systematically. 
• Practice solving previous years’ question papers and sample papers to get familiar with the exam format. Additionally, focus on understanding the concepts rather than rote memorization. Studying effectively is key to mastering accounting. 
• Start by organising your study materials, including the NCERT textbook, reference books, and class notes. Break down your study sessions into smaller, manageable chunks to enhance retention.
• Practice solving numerical problems regularly to strengthen your understanding of accounting principles. Lastly, take breaks, maintain a healthy lifestyle, and get sufficient rest to keep your mind sharp and focused.

Resources Other than the Lesson Plan

Preparing for NCERT Class 12 accounts can be greatly enhanced with the use of supplementary resources. Here are some additional materials that can help:

• Reference books: Books such as Accounting for Companies by Dhanpat Rai provide detailed explanations of complex topics and a variety of problems, including solved examples.

• Online Learning Platforms: various types of online learning platforms offer video tutorials and practice exercises on a variety of topics covered in the 12th-grade syllabus. Many students grasp the concept quickly with the help of visual aids. 

• Practice papers and sample papers: They are the best resource that every student must have. They provide a better view of the pattern of question papers, help students analyse their performance, and also build confidence. 
• YouTube Channels: YouTube channels are the best online learning aids. It has various YouTube channels offering free video lessons on a wide range of topics in the NCERT syllabus.

The lesson plan for accounting promotes structured learning by helping students and teachers stay organised. It contains many engaging materials, such as mind maps, and is also beneficial for time management as every topic is equipped with a time duration, avoiding any rush in completing the chapters.