Changes in CBSE Class 12 Accountancy Syllabus for 2012-13

CBSE Syllabus for class 12 Accountancy has some changes from session 2012-13. CBSE has made the following changes in class 12 Accountancy syllabus :

Deletions from the Syllabus

1. Meaning of Private Placement of Shares and Employee Stock option Plan.
2. Writing Off Loss on Issue of Debentures.
3. Redemption of Debentures through purchase in Open Market.
4. Fixed Assets Turnover Ratio.
5. Current Assets Turnover Ratio.
6. Earning Per Share
7. Dividend Per Share.
8. Price Earning Ratio.

 

New Additions in the Syllabus

1. Guarantee of Profits.
2. Accounting for Private Placement of Shares.
3. Interest on Debentures.
4. Balance Sheet of a Company in the prescribed form with major headings and
5. sub headings (as per Revised Schedule VI Part I of the Companies Act, 1956).
6. Interest Coverage Ratio.
7. Operating Profit Ratio.