- About JAC Class 12 Accountancy Syllabus 2024-25
- JAC Class 12 Accountancy Syllabus 2024-25 Download PDF
- JAC Class 12 Accountancy Syllabus 2024-25: Course Structure
- JAC Class 12 Accountancy Syllabus 2024-25: Units
- JAC Class 12 Accountancy Question Paper Design 2024-25
- JAC Class 12 Accountancy Books 2024-25
- Preparing For JAC Class 12 Accountancy Paper 2024-25
- Faqs
Never Miss an Exam Update
About JAC Class 12 Accountancy Syllabus 2024-25
The syllabus is one of the most important documents needed by students when preparing for the board exams. It will include the names of the chapters that will be coming in the JAC 12th Board 2025 along with the marks allotted to each chapter. The Accounting syllabus is divided into two sections. Section one will have topics from Accounting For Partnership Firms and Companies followed by the second section of Financial Statement Analysis. Section A is structured for 60 marks, Section B is for 20 marks, and project work is also for 20 marks. After completing the syllabus, students can refer to the JAC Class 12 Accountancy Sample Paper 2024-25 uploaded on the official website for effective revision.
The Accountancy theory paper will be conducted for 80 marks and 20 marks will be allotted for the project work assigned to the students by their teachers. Check more information about the JAC Class 12 Accountancy Syllabus 2024-25 along with the direct PDF and the procedure to download the PDF from the official website here.
JAC Class 12 Accountancy Syllabus 2024-25 Download PDF
Students can check the direct PDF link to download the syllabus from the table given below and refer to it when preparing for the board exams:
JAC Class 12 Accountancy Syllabus 2024-25: Course Structure
The Accountancy syllabus is divided into two parts. Part A will consist of accounting for partnerships and companies and part B will consist of financial statement analysis. You can check out the detailed information about the Jharkhand Class 12th Accountancy Syllabus 2024-25 from the table given below:
Units | Marks |
|---|---|
Part A: Accounting for Partnership Firms and Companies | |
Accounting for Partnership Firms | 36 |
Accounting for Companies | 24 |
Part B: Financial Statement Analysis | |
Analysis of Financial Statements | 12 |
Cash Flow Statement | 8 |
Project Work | 20 |
Also Read: JAC Class 12 Accountancy Previous Year Question Paper
JAC Class 12 Accountancy Syllabus 2024-25: Units
Students can refer to the chapters included in each unit of the syllabus from the table given below and prepare for the exam accordingly:
Name of Chapter | Subtopic of Chapter |
|---|---|
Chapter 1: Accounting for Partnership: Basic Concepts | 1.1 Nature of Partnership 1.2 Partnership Deed 1.3 Special Aspects of Partnership Accounts 1.4 Maintenance of Capital Accounts of Partners 1.5 Distribution of Profit among Partners 1.6 Guarantee of Profit to a Partner 1.7 Past Adjustments 1.8 Final Accounts |
Chapter 2: Reconstitution of a Partnership Firm – Admission of a Partner | 2.1 Modes of Reconstitution of a Partnership Firm 2.2 Admission of a New Partner 2.3 New Profit Sharing Ratio 2.4 Sacrificing Ratio 2.5 Goodwill 2.6 Adjustment for Accumulated Profits and Losses 2.7 Revaluation of Assets and Reassessment of Liabilities 2.8 Adjustment of Capitals 2.9 Change in Profit Sharing Ratio among the Existing Partners |
Chapter 3: Reconstitution of a Partnership Firm – Retirement/Death of a Partner | 3.1 Ascertaining the Amount Due to Retiring/Deceased Partner 3.2 New Profit Sharing Ratio 3.3 Gaining Ratio 3.4 Treatment of Goodwill 3.5 Adjustment for Revaluation of Assets and Liabilities 3.6 Adjustment of Accumulated Profits and Losses 3.7 Disposal of Amount Due to Retiring Partner 3.8 Adjustment of Partners’ Capitals 3.9 Death of a Partner |
Chapter 4: Dissolution of Partnership Firm | 4.1 Dissolution of Partnership 4.2 Dissolution of a Firm 4.3 Settlement of Accounts 4.4 Accounting Treatment |
Part B: Chapter 1: Accounting for Share Capital | 1.1 Features of a Company 1.2 Kinds of Companies 1.3 Share Capital of a Company 1.4 Nature and Classes of Shares 1.5 Issue of Shares 1.6 Accounting Treatment 1.7 Forfeiture of Shares |
Chapter 2: Issue and Redemption of Debentures | 2.1 Meaning of Debentures 2.2 Distinction between Shares and Debentures 2.3 Types of Debentures 2.4 Issue of Debentures 2.5 Over Subscription 2.6 Issue of Debentures for Consideration other than Cash 2.7 Issue of Debentures as a Collateral Security 2.8 Terms of Issue of Debentures 2.9 Interest on Debentures 2.10 Writing off Discount/Loss on Issue of Debentures 2.11 Redemption of Debentures 2.12 Redemption by Payment in Lump Sum 2.13 Redemption by Purchase in Open Market 2.14 Redemption by Conversion |
Chapter 3: Financial Statements of a Company | 3.1 Meaning of Financial Statements 3.2 Nature of Financial Statements 3.3 Objectives of Financial Statements 3.4 Types of Financial Statements 3.5 Uses and Importance of Financial Statements 3.6 Limitations of Financial Statements |
Chapter 4: Analysis of Financial Statements | 4.1 Meaning of Analysis of Financial Statements 4.2 Significance of Analysis of Financial Statements 4.3 Objectives of Analysis of Financial Statements 4.4 Tools of Analysis of Financial Statements 4.5 Comparative Statements 4.6 Common Size Statement 4.7 Limitations of Financial Analysis |
Chapter 5: Accounting Ratios | 5.1 Meaning of Accounting Ratios 5.2 Objectives of Ratio Analysis 5.3 Advantages of Ratio Analysis 5.4 Limitations of Ratio Analysis 5.5 Types of Ratios 5.6 Liquidity Ratios 5.7 Solvency Ratios 5.8 Activity (or Turnover) Ratio 5.9 Profitability Ratios |
Chapter 6: Cash Flow Statement | 6.1 Objectives of Cash Flow Statement 6.2 Benefits of Cash Flow Statement 6.3 Cash and Cash Equivalents 6.4 Cash Flows 6.5 Classification of Activities for the Preparation of Cash Flow Statement 6.7 Ascertainment of Cash Flow from Investing and Financing Activities 6.8 Preparation of Cash Flow Statement |
JAC Class 12 Accountancy Question Paper Design 2024-25
Students must have detailed information about the structure that will be followed by the Jharkhand Academic Council to frame the question paper for accountancy. Refer to the information about the same from the table given below:
- Candidates should answer in their own words as much as possible.
- All questions are compulsory.
- Total number of questions is 52.
- Questions No. 01 to 30 are multiple-choice questions, each question has four options. Select the correct option. Each question carries a 01 mark.
- Question numbers 31 to 38 are very short answer questions. Out of which it is mandatory to answer any 6 questions. Each question carries 02 marks.
- Question numbers 39 to 46 are short answer questions. Out of which it is mandatory to answer any 6 questions. Each question carries 03 marks.
- Question numbers 47 to 52 are long answer questions. It is mandatory to answer any 4 questions. Each question carries 05 marks.
- Internal choices will be included in certain sections of the question paper.
JAC Class 12 Accountancy Books 2024-25
There are a bunch of books that should be considered by the students when preparing for the exam such as:
- Arihant All In One Class 12th Accountancy For Cbse Exam 2025
- All In One Accountancy Class 12th Based On Latest NCERT For CBSE Exams 2025
- CBSE 10 Previous Years Solved Papers Class 12 Commerce
- MTG CBSE 10 Years (2024-2015) Chapterwise Topicwise Solved Papers
- NCERT Textbook Of ACCOUNTANCY Part 1 and 2 For CLASS 12th
- Ts Grewal Class 12 Accountancy 2024-25 ( Combo of 3 Books)
- APC D K Goel Class12th Accountancy Part A + Part B (Combo) Latest Edition 2025
- SURA`S 12th Standard Accountancy Guide in English Medium 2024-25
- Arihant NCERT Solutions Accountancy for Class 12th
- CBSE Question Bank Class 12 Accountancy, Chapterwise and Topicwise Solved Papers
Preparing For JAC Class 12 Accountancy Paper 2024-25
There are a few tips and tricks the students can accommodate in their daily life to gain good marks in the exams. Check out the guidelines to prepare for the Accountancy exam from the pointers given below:
- In Accountancy, it is important to focus on your calculation skills. To do so make sure to solve every example present in NCERT and then move on to the important questions present in beside books as recommended by your teachers. Try to solve numerical in the allotted time to focus on your time management skills.
- Memorize all the accounting principles by heart. Note down these formulas in a separate notebook to revise them before the exams and to remember them effectively. Make sure to also understand the concept behind every principal with the help of your teachers or tutors.
- Solve as many model papers as available on the official website of JAC. Make sure to solve these question papers in the allotted time to also work on your time management skills. To check the marking scheme followed by the Jharkhand Academic Council, students can also download the previous year's question papers available online. This will also help them to check the commonly asked topics in the board exam.
- Make sure to complete your theory section before moving on to numerals. The theory portion will not hold a lot of marks so make sure to keep it out of the way when preparing for the important units included in the curriculum.
- It will be difficult to match your balance sheets when solving numerals. Make sure that you keep checking the journal entries and different accounts that you made in a numeral each time you enter your amount in the balance sheet.
Students must refer to the latest JAC Class 12 Accountancy Syllabus 2024-25 to prepare well for the exam. The syllabus includes important information about the units and the chapters covered in the curriculum. Make sure to study every chapter in detail to get good marks in the results.
