Term – 2 Deleted Accountancy Syllabus class 12 CBSE 2021-22

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Confused what is the 2nd (term – 2) deleted syllabus of Accountancy class 12 CBSE Board 2021-22.

As we already know CBSE Board has reduced the 30% syllabus for the 2021-22 sessions for class 12 CBSE Board.

Thus Accountancy subject syllabus has also been reduced up to 30%.

Read Here:- TS Grewal Solution Accountancy class 12 CBSE 2021-22

Your second term examination is going to be held in March-April 2021-22.

Pattern of Term – 2 Accountancy Examination class 12 CBSE 2021-22

Following are the highlights of 2nd term Accountancy paper.

PatternComprehensive
QuestionsMCQs, case/situation based, open-ended, short answer/long answer
Time 2 Hour

Here is the screenshot of the CBSE Board Gazette issued on 5th July 2021 regarding the Board Examination Pattern.

Term – 2 Deleted Syllabus of Accountancy Class 12 CBSE Board 2021-22

Read Here:- Term-wise syllabus of BST class 12 CBSE 2021-22

Read Here:- Deleted Syllabus of BST class 12 CBSE 2021-22 (comparison with previous year syllabus with screenshots)

PartsChaptersDeduction
Part A1. ACCOUNTING FOR NOT-FOR-PROFIT ORGANISATIONSNo Deduction
Part A RETIREMENT AND DEATH OF A PARTNER1. adjustment of capital accounts
2. Preparation of loan account of the retiring partner
3. Preparation of deceased partner’s capital account and his executor’s account
Part A DISSOLUTION OF PARTNERSHIP FIRMSHowever, No Deduction
But, (Memorandum Balance Sheet) topic is out of the syllabus if given in any Book.
Part A ACCOUNTING FOR DEBENTURES1. Redemption of debentures-Methods: Lump sum, the draw of lots.
2. Creation of Debenture Redemption Reserve.
3. Investment in Debenture Redemption Investment
PART B COMPARATIVE AND COMMON SIZE BALANCE SHEETNo Deduction
PART B CASH FLOW STATEMENTNo Deduction
or
COMPUTERISED ACCOUNTING

1 USING A COMPUTERISED ACCOUNTING SYSTEM
2 DATABASE MANAGEMENT SYSTEM
NO Deduction

1. Comparison with Screen ShotsNot for Profit Organisation:-

2. Retirement and Death of Partner:-

3. Dissolution of Partnership

4. Accounting For Debentures

5. Tools of Financial Statement Analysis

6. Cash Flow Statement

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Anurag Pathak

Anurag Pathak is an academic teacher. He has been teaching Accountancy and Economics for CBSE students for the last 18 years. In his guidance, thousands of students have secured good marks in their board exams and legacy is still going on. You can subscribe his youtube channel and can download the Android & ios app for free lectures.

Articles: 2015

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