RBSE 12th Accountancy Syllabus 2023-24: Check Topic-Wise Details Here

Exam Date: 29 Feb '24 to 04 Apr '24
Sushmita Sundas
Sushmita Sundas

Updated on - Jan 16, 2024

The RBSE 12th Accountancy syllabus 2023-24 comprises critical units and topics divided into two parts. The total marks allocated for the Accountancy subjects are 100, out of which 80 is for theory and 20 is for practical assessment. Moreover, students will be given 3 hours and 15 minutes to attempt the Accountancy paper. 

Furthermore, the board will conduct the RBSE 12th Accountancy paper on 9 Mar 2024 in pen and paper mode. Students must obtain a minimum of 33 percent to pass the Accountancy paper.

Table of Contents

RBSE 12th Accountancy Syllabus 2023-24: PDF Download

The class 12 Accountancy syllabus 2023-24 RBSE has been released on the official website. Students must use the updated syllabus to understand the exam pattern and the difficulty level of the questions. Moreover, students can also download the Accountancy syllabus from the link below. 

RBSE 12th Accountancy Syllabus 2023-24
Particulars PDF Link
RBSE Class 12th Accountancy Syllabus 2023-24 Download Now

 Also Check for all Subjects: RBSE 12th Syllabus 2024

RBSE 12th 2023-24 Accountancy Syllabus: Topic-Wise Details

The RBSE 12th Accountancy syllabus is divided into two parts. It covers topics from Introduction to Partnership, Admission of New Partner, Ratio Analysis, Computerized Accounting System, and more. Refer to the table below for more details. 

Class 12 Accountancy Syllabus 2023-24 RBSE Part A: Accounting for Partnership

The Part A of the RBSE 12th 2023-24 Accountancy syllabus includes four chapters. The detailed chapters and topics are given below for the student's reference. 

RBSE 12th Accountancy Syllabus 2023-24 Part A
Chapters Units
Accounting for Partnership-Basic Concepts
  1. Nature of Partnership
  2. Partnership Deed
  3. Special Aspects of Partnership Accounts
  4. Maintenance of Capital Accounts of Partners
  5. Distribution of Profit among Partners
  6. Guarantee of Profit to a Partner
  7. Past Adjustments
Reconstitution of Partnership Firm:- Admission of a Partner
  1. Modes of Reconstitution of the Partnership Firm
  2. Admission of a New Partner
  3. New Profit Sharing Ratio
  4. Sacrificing Ratio
  5. Goodwill- Meaning, Methods of Valuation, and Accounting Treatment of Goodwill
  6. Adjustment for Accumulated of Profits and Losses
  7. Revaluation of Assets and Liabilities
  8. Adjustment of Capital
  9. Accounting Treatment of Change in Profit Sharing Ratio among existing Partners
Reconstitution of Partnership Firm for Retirement/ Death of Partner
  1. Ascertaining the amount due to Retirement/ Deceased Partner
  2. New Profit Sharing Ratio
  3. Gaining Ratio
  4. Accounting Treatment of Goodwill on retirement or death of a partner
  5. Adjustment for revaluation of Assets and reassessment of Liabilities
  6. Adjustment for Accumulated Profit/Loss
  7. Disposal of Amount due to Retiring Partner
  8. Adjustment of Partnership's Capital
  9. Death of a Partner
Dissolution of Partnership Firm
  1. Dissolution of a Partnership
  2. Dissolution of a Firm
  3. Settlement of Accounts
  4. Accounting Treatment

Class 12 Accountancy Syllabus 2023-24 RBSE Part B: Company Accounts and Analysis of Financial Statement

The Part B of the RBSE 12th Accountancy syllabus 2023-24 consists of five chapters. Detailed information is provided below.

RBSE 12th Accountancy Syllabus 2023-24 Part B
Chapters Units
Accounting for Shared Capital
  1. Features of a Company
  2. Kinds of Company
  3. Share Capital of a Company
  4. Nature and Classes of Shares
  5. Issue of Shares
  6. Accounting Treatments
  7. Forfeiture and Re-issue of Share
Issue and Redemption of Debentures
  1. Meaning of Debetures
  2. Distinction between Shares and Debentures
  3. Types of Debentures
  4. Issue of Debentures
  5. Over Subscription
  6. Issue of Debenture for Consideration other than Cash
  7. Issue of Debentures as a Collateral Security
  8. Terms of Issue of Debentures
  9. Interest on Debenture
  10. Writing off Discount/ Loss on Issue of Debentures
Financial Statements of a Company
  1. Meaning, Definition, Objectives, Nature, and Characteristics of Financial Statements
  2. Types of Financial Analysis
  3. Uses and Importance of Financial statement
  4. Limitation of Financial Statement
 Ratio Analysis  
  1. Meaning of Ration Analysis
  2. Meaning of Ratio and its expression
  3. Objectives and Limitations of Ration Analysis
  4. Precaution in Using Ratios
  5. Classification of Ratios:
  6. Liquidity Ratios
  7. Solvency Ratios
  8. Activity Ratios
  9. Profitability Ratios
  10. Investment Analysis Ratios
Cash Flow Statement
  1. Objectives of Cash Flow Statement
  2. Benefits of Cash Flow Statement
  3. Cash and Cash Equivalent
  4. Cash Flows
  5. Classifications of Activities for the preparation of the Cash Flow Statement
  6. Ascertaining Cash Flow from Operating Activities
  7. Ascertainment of Cash Flow from Investing and Financing Activities
  8. Preparation of Cash Flow Statement

RBSE 12th Accountancy Syllabus Examination Scheme 2024

Students must score a minimum mark of 33 percent to pass the RBSE class 12th Accountancy paper. However, it is essential to understand that the practical and theoretical marks will be calculated independently. Refer to the table below for more details. 

RBSE Class 12th Accountancy Examination Scheme 2024
Accountancy Paper
Time (Hrs.)
Marks for Theory Paper
Marks for Sessional Paper
Overall Marks
One
3 hours and 15 minutes
80
20
100

Refer to the image below for an overview of the RBSE 12th 2023-24 Accountancy syllabus. 

RBSE 12th Accountancy syllabus 2023-24

Read more: RBSE 12th Exam Pattern 2024

How to Prepare Class 12 Accountancy Syllabus 2023-24 RBSE?

Along with the RBSE 12th 2023-24 Accountancy syllabus, students must also use the exam pattern to understand the difficulty level of the question papers. Some of the points to follow are mentioned below: 

  • Students must thoroughly review the updated syllabus to properly understand the topics and chapters.
  • Students should create a study schedule allowing the same time for each chapter.
  • Students should increase their practice and regularly revise challenging topics.
  • Students can also examine their performance using the RBSE class 12th sample papers. 
  • Students are advised to complete the syllabus at least one month ahead to achieve a good score in the RBSE class 12th exams 2024.

Read more: RBSE 12th Sample Papers 2024

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