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Annexure J
Accounting for Partnership Firms and Companies Accounting for Partnership Firms - Fundamentals Accounting for Partnership Firms - Reconstitution and Dissolution Accounting for Share Capital Accounting for Debentures
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OR Part C: Computerized Accounting 5. Overview of Computerized Accounting System 6. Accounting Applications of Electronic Spread sheet 7. Using Computerized Accounting System 8. Data Base Management System 9. Practical Work Unit 1 : File 4 marks Unit 2 : Practical Examination 12 marks (one hour) Unit 3 : Viva Voce' 4 marks
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Part B: Financial Statement Analysis 5. Analysis of Financial Statements 6. Cash Flow Statement 7. Project Work Unit 1 : Project File Unit 2 : Written Test Unit 3 : Viva Voce'
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Note: The Question Paper will include Value based question/questions to the extent of 4-5 Marks.
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CLASS XII PART A: Accounting for Partnership Firms and Companies Unit 1.
Dissolution of partnership firms: types of dissolution of firm. Settlement of accounts preparation of realization account, and other related accounts (excluding piecemeal distribution, sale to a company and insolvency of partner's firm) .
Retirement and death of a partner: effect of retirement /death of a partner on change in profit sharing ratio, treatment of goodwill, treatment for revaluation of assets and re assessment of liabilities, adjustment of accumulated profits and reserves. calculation of deceased partner's share of profit till the date of death. Preparation of deceased partner's capital account, executor's account and preparation of balance sheet
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Admission of a partner - effect of admission of a partner on change in the profit sharing ratio, treatment of goodwill (as per AS 26), treatment for revaluation of assets and re assessment of liabilities, treatment of reserves and accumulated profits, adjustment of capital accounts and preparation of balance sheet
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Change in the Profit Sharing Ratio among the existing partners - sacrificing ratio, gaining ratio. Accounting for revaluation of assets and re-assessment of liabilities and distribution of reserves and accumulated profits.
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Activity ratios: Stock Turnover Ratio, Debtors Turnover Ratio, Creditors Turnover Ratio, Working Capital Turnover Ratio. Profitability Ratios : Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net Profit Ratio and Return on Investment.
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Solvency Ratios: Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio, Interest Coverage Ratio.
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Debtors and Creditors Bank Reconciliation Statement Asset Accounting Inventory Accounting
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Adjusting entries, preparation of balance sheet, profit and loss account with closing entries and opening entries
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Steps in installation of CAS, codification and Hierarchy of account heads, creation of accounts.
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