Term 2 – CBSE Curriculum for Grade 12 Accounting: CBSE Board Exams 2022

Check out the CBSE 2022 Term 2 Curriculum in Accounting below. Also download the CBSE Accountancy Term 2 curriculum in PDF format from the link below. Check the details given below for the CCBSE 12th Board Exams 2022.

Check CBSE Term 2 grade 12th curriculum 2022 Per accounting under. Students scheduled to appear for the 2022 CBSE Board Exam can download the curriculum in PDF format from the link below. The CBSE curriculum and grade distribution are available here for students to understand clearly. Gradually following the CBSE Term 2 Syllabus 12th Accountancy would be helpful in getting high marks on the 2022 CBSE Board Examination.

The students who are to take the CBSE Board Exams 2022 for Term 2 must note that there are now only a few days left, so they only have to prepare and prepare according to the curriculum. Refrain from reworking yourself with books other than NCERTS in order to obtain authentic knowledge, as CBSE provides these as reference works.


CBSE Term 2 Syllabus Class 12 Accountancy: CBSE Board Exam 2022

SNr unit Term 2
Theory 40 marks
Part A
1 Accounting for non-profit organizations 10
Accounting for partner companies


1 Retirement and death of a partner
2 Dissolution of partner companies
1 Corporate accounts: accounting for debt securities 8th
part B
Analysis of the annual financial statements


1 Annual financial statements of a company
(i) Comparative and common sizes
2 Cash flow statement
Computerized accounting


1 Database management system
2 Use of a computerized accounting system
total 40
Project (part -2) 10

CBSE Curriculum 2022 (Term 2): Grade 12 Accounting

Part A:

Unit: accounting for non-profit organizations

Nonprofit Organizations: Concept.

  • Receipt and payment account: functions and preparation.
  • Income-expenditure account: Features, creation of income-expenditure account and balance sheet from the specified income and expenditure account with additional information.

Presentation: Accounting for partner companies

Billing for partnership companies – reconstitution and dissolution.

  • Retirement and death of a partner: Effect of retirement / death of a partner on the change in the profit-sharing ratio, treatment of goodwill, treatment in the event of revaluation of assets and revaluation of liabilities, adjustment of the accumulated profits and reserves and preparation of the balance sheet.
  • Calculation of the profit share of the deceased partner up to the day of death.

Dissolution of a partnership company: Significance of company dissolution and company company, types of company dissolution.

Settlement – Creation of the liquidation account and other related accounts: capital accounts of the shareholders and cash / bank accounts (without piece distribution, sale to a company and insolvency of shareholders).

Unit – accounting for companies

Accounting for debt securities

  • Debentures: Issue of bonds at face value, at premium and at discount. Issuance of debentures in exchange for anything other than cash; Issue of bonds with redemption terms; Debt securities as a collateral concept, interest on debt securities. Write-off of discount / loss on the issue of Notes.

Part B:

Presentation: Analysis of annual accounts

Annual financial statements of a company:

  • Balance sheet analysis tools: comparative statements, general size statements.

Unit: cash flow statement

Significance, goals and preparation (according to AS 3 (revised) (only indirect method)


Part B: Computerized bookkeeping

Unit: Computerized bookkeeping

Use of a computerized accounting system.

  • Steps in the installation of CAS, encryption and hierarchy of account managers, creation of accounts.
  • Data: input, validation and verification.
  • Correction postings, preparation of balance sheets, profit and loss accounts with closing postings and opening postings.
  • Necessity and security features of the system.

Database management system (DBMS)

  • Concept and functions of DBMS.
  • DBMS in business application.
  • Generating Accounting Information – Payroll.

Part C: Practical work

Students would prepare only ONE project during the entire academic session, which is divided into two semesters, i.e. Term – I and Term – II

Detailed guidelines for project work are as follows:

Students only need to create a specific project covering the company profile, annual financial statement assessment and specific report analysis. The main objective of preparing the project report is for the following reason:

  1. The students are able to name the purpose, goals and limits of the balance sheet analysis.
  2. Study the correct use of various ‘final analysis’ tools such as comparative analyzes, key figures and cash flow calculations.
  3. Can make comparative statements and common size statements.
  4. Understand the meaning, purpose, benefits, and limitations of accounting metrics.

Download the CBSE 12th Term 2 Accountancy Syllabus 2022 as a PDF here


Where can I download the entire CBSE Term 2 Accountancy Syllabus 2022?

Students can visit jagranjosh.com and use the link shared there to download the CBSE Term 2 Syllabus of Accountancy in PDF format.

Is the CBSE Term 2 Curriculum for Bookkeeping 12 different from Term 1?

Yes, CBSE has broken the entire Accounting 12th curriculum into two parts that cover completely different subjects.

For CBSE accounts, is Term 2 easier than Term 1?

Term 1 and Term 2 syllabus are completely different and yet interrelated. Some students find the second semester curriculum easier because it is already in flux with the first semester.

What is the CBSE Term 2 Accountancy Curriculum for Grade 12?

The CBSE 12th Accountancy for Term 2 curriculum covers many subjects such as accounting for share capital, issuing and redeeming bonds, financial statements of a company, analyzing financial statements, etc.


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