BIFURCATED SYLLABUS
(As per the Reduced Syllabus for ISC - Class XII Year 2022 Examination)
SEMESTER 1 (Marks: 40)
SECTION A
UNIT 1- Partnership Accounts
A. Fundamentals of Partnership
B. Goodwill
C. Reconstitution of Partnership I. Admission of a partner
UNIT 2- Joint Stock Company Accounts
A. Issue of Shares
D. Final Accounts of Companies
SECTION B
UNIT 5- Ratio Analysis (Complete Unit)
OR, SECTION C
UNIT 6- Accounting Application of Electronic Spread Sheet (Complete Unit)
SEMESTER 2 (Marks: 40)
SECTION A
UNIT 1- Partnership Accounts
C. Reconstitution of Partnership II. Retirement of a partner III. Dissolution of a Partnership Firm
UNIT 2- Joint Stock Company Accounts
B. Issue of Debentures
C. Redemption of Debentures
SECTION B
UNIT 3- Financial Statement Analysis (Complete Unit)
UNIT 4- Cash Flow Statement (Complete Unit)
OR, SECTION C
UNIT 6- Database Management System (DBMS) (Complete Unit)
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