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The CBSE Class 12 Accountancy syllabus for 2024-25 aims to provide students with a strong understanding of basic accounting principles and methods. It also helps them learn about the latest ways to prepare and present financial statements according to current accounting standards and the Companies Act 2013.
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<red>→ <red> Download CBSE Class 12th Accountancy videos- Part I
In Chapter 1, Accounting for Share Capital, there is a brief explanation of the features of a company, kinds of companies, share capital of a company, nature and classes of shares, issue of shares, accounting treatment, and forfeiture of shares.
Watch the full video on Chapter 1, Share Capital, by Sunil Panda
In Chapter 2, Issues and Redemption of Debentures, the meaning of debentures, the distinction between shares and debentures, types of debentures, issue of debentures, oversubscription, issue of debentures for consideration other than cash, issue of debentures as collateral security, terms of issue of debentures, writing off discount/loss on issue of debentures, the redemption of debentures, 2 redemptions by payment in a lump sum, redemption by purchase in the open market are explained in detail along with the illustrations.
Watch the full video on Chapter 2, Issue and Redemption of Debentures, by Sunil Panda
In Chapter 3, Financial Statement of a Company, students will learn about the meaning of financial statements, the nature of the financial statements, objectives of financial statements, types of financial statements, use and importance of the financial statements, limitations of financial statements, and illustrations.
Watch the full video on Financial Statements of a Company by Sunil Panda
In Chapter 4, Analysis of Financial Statements, there is a detailed explanation of the meaning, significance, objectives, and tools of analysis of financial statements, comparative statements, common size statements, and limitations of financial analysis.
Watch the full video on Analysis of Financial Statements by Sunil Panda.
In Chapter 5, Accounting Ratios, the meaning of accounting ratios objectives, advantages, limitations of ratio analysis, types of ratios, liquidity ratios, solvency ratios, activity (or turnover) ratios, and profitability ratios are explained in detail.
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In Chapter 6, Cash Flow Statement, students will learn about the objectives of a cash flow statement, benefits of a cash flow statement, cash and cash equivalents, cash flows, classification of activities for the preparation of cash flow statement, ascertaining cash flow from operating activities, ascertainment of cash flow from investing and financing activities, and preparation of cash flow statement.
Watch the full video on Cash Flow Statements by Sunil Panda
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