Goa HSSC Syllabus 2024-25 Released : Download Latest and Revised GBSHSE Class 12th Syllabus PDF with Subject-wise

Unit 1: Accounting for Partnership: Basic Concepts

• Partnership: Definition, features, Partnership Deed.

• Provisions of the Indian Partnership Act 1932 in the absence of Partnership Deed.

• Fixed vs. fluctuating capital accounts. Preparation of Profit and Loss Appropriation account - division of profit among partners, guarantee of profits (only theory).

• Goodwill: nature, factors affecting and methods of valuation – average profit, super profit, and theory concept of capitalization method.

Unit 2: Reconstitution of Partnership

• Admission of a partner – Effect of admission of a partner on change in the profit-sharing ratio, Sacrifice ratio & New profit-sharing ratio. Treatment of goodwill (as per AS 26), treatment for revaluation of assets and reassessment of liabilities, treatment of reserves, and accumulated profits, Capital adjustments.

• Retirement and death of a partner: Effect of retirement/death of a partner on change in profit-sharing ratio, Gaining ratio & New Profit sharing ratio. Treatment of goodwill (as per AS 26), treatment for revaluation of assets and reassessment of liabilities, adjustment of accumulated profits and reserves, Capital adjustments.

• Calculation of outgoing partner’s share of profit till the date of retirement/death.

• Preparation of outgoing Partner’s Loan Account/Executor’s Loan Account.

Unit 3: Dissolution of Partnership Firm

• Dissolution of a partnership firm: Meaning of dissolution of partnership and partnership firm, types of dissolution of a firm.

• Settlement of accounts – preparation of realization account, and other related accounts: capital accounts of partners and cash/bank a/c (excluding piecemeal distribution, sale to a company, and insolvency of partners).

Unit 1: Accounting for Shares

Accounting for Share Capital

• Share and share capital: nature and types.

• Accounting for share capital: issue and allotment of equity and preferences shares. Public subscription of shares – over subscription and under subscription of shares; issue at par and at a premium, calls in advance and arrears, issue of shares for consideration other than cash.

• Accounting treatment of forfeiture and reissue of shares.

• Disclosure of share capital in the Balance Sheet of a company (not for evaluation).

Unit 2: Issue of Debentures

• Meaning of Debentures; nature and types, Distinction between Shares & Debentures.

• Issue of debentures at par, at a premium, and at a discount. Issue of debentures for consideration other than cash; debentures as collateral security concept.

Unit 3: Financial Statements of a Company

• Financial statement of a Company: Meaning; Nature; Objectives; Importance/Significance and Limitations.

a) Preparation of Statement of Profit and Loss in prescribed form with major headings and subheadings.

b) Preparation of Balance Sheet in prescribed form with major headings and subheadings.

Unit 4: Analysis of Financial Statements

• Financial Analysis: Meaning, Significance and Purpose, Limitations.

• Tools for Financial Analysis: Comparative statements, Common size statements.

Unit 5: Accounting Ratios

• Meaning and Objectives, Types of ratios:

Liquidity Ratios: Current ratio, Liquidity ratio.

Solvency Ratio: Debt to equity, Total assets to debt, Proprietary ratio.

Activity Ratio: Inventory Turnover, Trade Receivable Turnover, Trade Payables Turnover, and Working Capital Turnover Ratios.

Profitability Ratio: Gross profit, Operating ratio, Operating profit ratio, Net profit ratio, and Return on Investment.

Unit 6: Cash Flow Statement

• Meaning and Objectives, Preparation, Adjustments related to depreciation, dividend, and tax, sale and purchase of non-current assets (as per revised standard issued by ICAI).

UNIT 1. NATURE AND SIGNIFICANCE OF MANAGEMENT

(a) Management—Meaning, Definition, Features and Effectiveness vs. Efficiency. (b) Objectives -Organisational-Survival, Profit and Growth, Social objectives and Personal objectives. (c) Importance /Significance of Management. (d) Nature of management - Art, Science and Profession—Meaning and features. (e) Levels of Management - Concept and functions. (f) Management Functions-Planning, Organising, staffing, Directing and Controlling. (g) Coordination- Meaning and Features/Characteristics.

UNIT 2. PRINCIPLES OF MANAGEMENT

(a) Principles of Management- Meaning, Nature of principles of management. (b) Significance/Importance of principles of management. (c) Taylor’s Scientific Management—Meaning and Principles of Scientific Management. Techniques of Scientific management- Functional Foremanship, Standardisation of work, Simplification of work, techniques of scientific work study (Fatigue, Method, Time and Motion study), Differential Piece Wage System. (d) Henri Fayol’s principles of General Management.

UNIT 3. BUSINESS ENVIRONMENT

(a) Business Environment—Meaning and Definition. (b) Significance/ Importance of Business Environment. (c) Dimensions of Business Environment-Economic, Social, Technological, Political and Legal. (d) Demonitisation-Meaning and features.

UNIT 4. PLANNING

(a) Planning- Meaning, Definition and Features. (b) Importance/Significance of Planning. (c) Limitations of Planning. (d) Planning process- Steps. (e) Types of Plans: -Single use Plan, Standing Plan, Objective, strategy, Policy, Procedure, Method, Rule, Budget and Programme.

UNIT 5. ORGANISING

(a) Organising—Meaning, Definitions and Importance of Organising. (b) Steps in the process of Organising. (c) Organisational Structure-Meaning: Types of Organisational Structure: Functional and Divisional Structure-Meaning and Merits. Formal and Informal Organisation-Meaning. (d) Delegation of Authority—Meaning and Elements(Authority, Responsibility and Accountability) and importance of delegation. (e) Decentralisation of Authority—Meaning and Importance.

UNIT 6. STAFFING

(a) Staffing-Meaning, and Definition. (b) Importance of staffing. (c) Staffing as a part of Human resource Management—Duties and Functions. (d) Staffing Process-Steps in the process of Staffing (Steps as per NCERT book). (e) Aspect/ Components of staffing: I. Recruitment-Meaning, Internal sources and external sources of recruitment. II. Selection-Meaning and Selection process. III. Training and Development- Meaning, Types of training Apprenticeship, Vestibule and internship training and Importance /benefits of training to the organisation and to the employees.

UNIT 7. DIRECTING

(a) Directing- Meaning and Importance of Directing. (b) Elements of Directing: I. Motivation- Meaning, Maslow’s Need Hierarchy Theory of Motivation, Types of Financial and non-financial incentives. II. Leadership- Meaning and Styles of leadership-Autocratic leadership, Democratic Leadership and Laissez faire leadership. III. Communication- Meaning, Meaning of Formal and Informal communication, Barriers in the process of communication and Improving communication effectiveness /How to overcome barriers of communication.

UNIT 8. CONTROLLING

(a) Controlling-Meaning, definition and Features. (b) Importance of controlling. (c) Steps in the process of Controlling.

UNIT 9. FINANCIAL MANAGEMENT/BUSINESS FINANCE

(a) Financial Management—Meaning. (b) Objectives of Financial management. (c) Financial decisions- Investment, Financing and Dividend decisions -Meaning. (d) Financial Planning- Meaning and importance of Financial Planning. (e) Financial Structure- Meaning and factors determining the capital structure. (f) Fixed capital- Meaning and factors determining requirement of fixed capital. (g) Working capital- Meaning and factors determining requirement of working capital.

UNIT 10. MARKETING

(a) Meaning of Marketing. (b) Marketing Management- Meaning, Definition and Functions. (c) Marketing Management Philosophies. (d) Marketing Mix-Product, Price, Place (Physical distribution) and Promotion.

UNIT 11. CONSUMER PROTECTION

(a) Consumer Protection-Concept and Importance of consumer protection from consumer point of view and business point of view. (b) Meaning of Consumer and Consumer Protection Act 2019. (c) Rights and Responsibilities/Duties of consumers. (d) Who can file a complaint and against whom? (e) Redressal agencies under Consumer Protection Act. (f) Reliefs/Remedies available to a consumer. (g) Consumer Awareness-Role of a consumer Organisation.

Chapter 2: Sexual Reproduction in Flowering Plants

Flower: A Fascinating Organ of Angiosperms, Pre Fertilization: Structure and Events, Double Fertilization, Post Fertilization Events: Structure and Events, Apomixis and Polyembryony

Chapter 3: Human Reproduction

The Male Reproductive System, The Female Reproductive System, Gametogenesis, Menstrual Cycle, Fertilization and Implantation, Pregnancy and Embryonic Development, Parturition and Lactation

Chapter 4: Reproductive Health

Reproductive Health   Problems and Strategies, Population Explosion and Birth Control, Medical Termination of Pregnancy (MTP), Sexually Transmitted Diseases (STDs), Infertility

Unit VII: Genetics and Evolution

Chapter 5: Principles of Inheritance and Variation

Mendel’s Laws of Inheritance, Inheritance of One Gene, Inheritance of Two Genes, Polygenic Inheritance, Pleiotropy, Sex Determination, Mutation, Genetic Disorders

Chapter 6: Molecular Basis of Inheritance

The DNA, The Search for Genetic Material, RNA World, Replication, Transcription, Genetic Code, Translation, Regulation of Gene Expression, Human Genome Project, DNA Fingerprinting

Chapter 7: Evolution

Origin of Life, Evolution of Life Forms   A Theory, Evidences for Evolution, Adaptive Radiation, Biological Evolution, Mechanism of Evolution, Hardy Weinberg Principle, Evolution of Man

Unit VIII: Biology in Human Welfare

Chapter 8: Human Health and Diseases

Common Diseases in Humans, Immunity, AIDS, Cancer, Drugs and Alcohol Abuse

Chapter 10: Microbes in Human Welfare

Microbes in Household Products, Microbes in Industrial Products, Microbes in Sewage Treatment, Microbes in Production of Biogas, Microbes as Biocontrol Agents, Microbes as Biofertilizers

Unit IX: Biotechnology

Chapter 11: Biotechnology   Principles and Processes

Principles of Biotechnology, Tools of Recombinant DNA Technology, Processes of Recombinant DNA Technology

Chapter 12: Biotechnology and its Applications

Biotechnological Applications in Agriculture, Biotechnological Applications in Medicine, Transgenic Animals, Ethical Issues

Unit X: Ecology

Chapter 13: Organisms and Populations

Organism and its Environment, Populations

Chapter 14: Ecosystem

Ecosystem – Structure and Function, Productivity, Decomposition, Energy Flow, Ecological Pyramids, Ecological Succession, Nutrient Cycling, Ecosystem Services

Chapter 15: Biodiversity and its Conservation

Biodiversity, Biodiversity Conservation

UNIT I: RELATIONS AND FUNCTIONS

1. Relations and Functions: Types of relations (Reflexive, symmetric, transitive, equivalence), One-to-one and onto functions, Composite functions, Inverse of a function (concept).

2. Inverse Trigonometric Functions: Definition, range, domain, principal value branches, Graphs, Elementary properties.

UNIT II: ALGEBRA

1. Matrices: Concept, notation, order, equality, types of matrices, zero matrix, transpose, symmetric and skew symmetric matrices, Addition, multiplication, scalar multiplication, Non-commutativity, Invertible matrices, Uniqueness of inverse.

2. Determinants: Determinant of a square matrix (up to 3x3), Minors, Cofactors, Area of a triangle, Adjoint, Inverse, Consistency of systems of equations, Solving systems using inverse.

UNIT III: CALCULUS

1. Continuity and Differentiability: Continuity, differentiability, derivative of composite functions, Chain rule, Derivatives of inverse trigonometric functions, Implicit functions, Exponential, Logarithmic functions, Logarithmic differentiation, Parametric forms, Second order derivatives.

2. Applications of Derivatives: Rate of change, Increasing/decreasing functions, Maxima and minima (first and second derivative tests), Simple real-life problems.

3. Integrals: Integration as inverse of differentiation, Techniques (substitution, partial fractions, by parts), Definite integrals as limits, Fundamental Theorem of Calculus, Basic properties, Evaluation of definite integrals.

4. Applications of Integrals: Finding areas under curves (lines, circles, parabolas, ellipses), Area between curves.

5. Differential Equations: Definition, order, degree, general and particular solutions, Separation of variables, Homogeneous differential equations, Linear differential equations.

UNIT IV: VECTORS AND THREE-DIMENSIONAL GEOMETRY

1. Vectors: Vectors and scalars, Magnitude and direction, Direction cosines/ratios, Types of vectors, Position vector, Negative of a vector, Components, Addition, Scalar multiplication, Position vector dividing a line segment, Scalar (dot) product, Projection, Vector (cross) product.

2. Three-dimensional Geometry: Direction cosines/ratios of a line, Cartesian and vector equations of a line and plane, Coplanar and skew lines, Shortest distance between lines, Angle between lines, planes, and a line and plane, Distance from a point to a plane.

UNIT V: LINEAR PROGRAMMING

Introduction, Constraints, Objective function, Optimization, Types of linear programming problems, Graphical method, Feasible and infeasible regions/solutions, Optimal feasible solutions (up to three non-trivial constraints).

UNIT VI: PROBABILITY

Multiplication theorem, Conditional probability, Independent events, Total probability, Bayes’ theorem, Random variables, Probability distribution, Mean and variance, Binomial distribution.

Book-I

Contemporary World Politics

1. Cold War Era in World Politics: Cuban Missiles Crisis, Cold War Definition, Emergence of Power Blocs, Non-Aligned Movement, New International Economic Order.

2. The End of Bipolarity: Gorbachev and Soviet Disintegration, Causes and Consequences, Shock Therapy (Concept and Consequences).

3. US Hegemony in World Politics: New World Order, 9/11 and Global War on Terror, Hegemony Concepts (Hard, Structural, Soft Power), India-USA Relations.

4. Alternative Centres of Power: European Union, ASEAN, Rise of the Chinese Economy.

5. Contemporary South Asia: South Asia Definition, Ethnic Conflicts and Democracy in Sri Lanka, India-Pakistan Conflicts.

6. International Organisations: Evolution of the UN, Permanent and Non-permanent Membership Criteria, India’s Claim for Permanent Security Council Membership, UN’s Position in a Unipolar World.

7. Security in Contemporary World: Definition of Security, New Threats, India’s Security Strategy.

8. Environment & Natural Resources: Global Environmental Concerns, India’s Environmental Policies, Resource Geopolitics, Indigenous Peoples’ Rights (India).

9. Globalization: Concept, Causes, Political, Economic, and Cultural Consequences.

Book-II: Politics in India Since Independence

1. Nation Building and its Problems: Challenges, Partition Process and Consequences, Integration of Princely States (Hyderabad, Manipur).

2. Era of One-Party Dominance: Democracy Building Challenges, Congress Dominance in First Three General Elections, Emergence of Opposition Parties.

3. Politics of Planned Development: Planning, Five Year Plans, Land Reforms, Green Revolution.

4. India’s External Relations: Nehru’s Role, Afro-Asian Unity, Chinese Invasion of 1962, Bangladesh War 1971, India’s Nuclear Policy.

5. Challenges to and Restoration of Congress System: Fourth General Elections 1967, Congress Split, Presidential Elections 1969, 1971 Election and Congress Restoration.

6. Crisis of the Democratic Order: Gujarat and Bihar Movements, Emergency Declaration, Lessons from Emergencies.

7. Rise of Popular Movements: Chipko Movement, Dalit Panthers, Bharatiya Kisan Union, Anti-Arrack Movement, Narmada Bachao Andolan.

8. Regional Aspirations and Conflicts: Punjab, North East States (Mizoram, Nagaland, Assam), Lessons from Regional Aspirations.

9. Recent Issues and Challenges: Political Rise of OBCs, Mandal Implementation, Political Fallouts.