#1
8th November 2015, 01:54 PM
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Syllabus of 12 Commerce Bihar Board
I need 12 class Commerce syllabus of Bihar School Examination Board so would you please tell me from where I can get Syllabus of 12 class Commerce subject of this board?
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#2
8th November 2015, 01:58 PM
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Re: Syllabus of 12 Commerce Bihar Board
The Bihar School Examination Board is a board of education functioning under Government of Bihar and this board conducts examinations at secondary and senior secondary standard in both government and private schools belonging to state of Bihar on the basis of syllabus as prescribed by the Government of Bihar. As you want 12 class Commerce syllabus of Bihar School Examination Board so here I am giving you process to get Syllabus of it….. Firstly go to the official website of Bihar School Examination Board which looks like this image: Now right side of the home page you will see “Syllabus” option click on that option a new page will open which look like this image: Now on this page you will see Senior secondary (Commerce) option click on that option a pdf file will open Here I am attaching pdf file of 12 class Commerce syllabus of Bihar School Examination Board which is free for download…. |
#3
18th October 2019, 09:18 AM
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Re: Syllabus of 12 Commerce Bihar Board
here I am looking for Bihar Board Intermediate/12th Commerce Syllabus so will you plz let me know from where I can collect its syllabus ???
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#4
18th October 2019, 09:18 AM
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Re: Syllabus of 12 Commerce Bihar Board
As you are asking for Bihar Board Intermediate/12th Commerce Syllabus , so on your demand I am providing same here : Bihar Board Intermediate/12th Commerce Syllabus Bihar Board 12th/Intermediate Accountancy Syllabus 2019 Name of the Unit Topics Introduction to Partnership 1.1 Meaning and definitions 1.2 The Indian partnership Act 1932 1.3 Methods of capital accounts Fixed Capital Method Fluctuating Capital Method Partnership Final Accounts 2.1 Introduction and Necessity of preparation of Final Accounts with following adjustments. Adjustments Closing stock Outstanding expenses Prepaid expenses Income received in advance Income receivable Bad debts Provision for doubtful debts Reserve for a discount on debtors and creditors Depreciation Interest on capital, drawings and loans Interest on investment and loans Goods destroyed by fire/ accident (insured / uninsured) Goods stolen Goods distributed as free samples Goods withdrawn by partners Unrecorded purchases and sales Capital expenditure included in revenue expenses and vice-versa Bills Receivable dishonoured Bills payable dishonoured Deferred expenses Capital receipts included in revenue. Receipts and vice-versa Commission to working partner/ Managers on the basis of Gross profit, Net profit, sales, etc. Reconstitution of Partnership 3.1 Meaning and different ways of reconstitution 3.2 Admission of a partner 3.2.1 Meaning and Need 3.2.2 Capital brought by new partner 3.2.3 New profit sharing ratio 3.2.4 Sacrifice ratio 3.2.5 Goodwill Meaning, Methods of valuation and treatment of goodwill. Average profit method Super profit method 3.2.6 Adjustment of accumulated profits and losses. 3.2.7 Revaluation of assets and liabilities 3.2.8 Adjustment of capitals 3.3 Retirement / Death of a partner 3.3.1 Meaning, need 3.3.2 New ratio 3.3.3 Gain ratio 3.3.4 Treatment of goodwill 3.3.5 Adjustment of accumulated profits and losses 3.3.6 Revaluation of assets and liabilities 3.3.7 Adjustment of capital 3.3.8 Amount due to retiring partner 3.3.9 Death of partner Dissolution of Partnership Firm 4.1 Simple dissolution4.2 Dissolution under Insolvency situation Accounts of Not for Profit concerns 5.1 Introduction, meaning and features of Not for Profit concerns. 5.2 Receipts and Payments Account meaning and features. The distinction between Income and Expenditure account. 5.3 Preparation of Income and Expenditure Account and Balance Sheet with the following a) Additional Information Outstanding expenses and prepaid expenses of the current and previous year Accrued income and income received in advance Subscription received in advance and Subscription outstanding of the current and previous year Depreciation The capitalisation of entrance fees. Creation of special funds out of donations Stock of stationery Opening balances of assets and liabilities b) Important Items Entrance fees, Subscriptions, Legacy, life membership fees, Sale of old assets, Scrap, Newspapers, Specific donation, General Donations, Specific Funds, Endowment fund Single entry system 6.1 Introduction Meaning of single entry system. Difference between single entry and double entry system. 6.2 Preparation of statements 6.3 Additional information. Additional capital Drawings Depreciation on fixed Asset Bad Debts Reserve for Doubtful Debts Undervaluation and Overvaluation of Assets and Liabilities Interest on loan Interest on capital Interest on Drawings Partners salary Outstanding / Unpaid expenses Prepaid Expenses/ Expenses paid in advance. Bill of Exchange (Only Trade Bill) 7.1 Introduction, necessity, Meaning, Definition of Bill of Exchange 7.2 Draft/format of Bills, Parties to the Bill of Exchange, Acceptance of Bill, Terms of Bill, Days of Grace, Date of maturity, Due Date, Types of Bill 7.3 Honouring of Bill, Dishonour of Bill, Noting and Protesting of Bill, Notary Public and Noting Charges 7.4 Accounting Treatment of Bill by the Drawer/Holder and Drawee in following cases: Retaining the Bill till due date. honour/dishonour, insolvency of the drawee/ acceptor Endorsement of the Bill, Honour/ dishonour and also insolvency of acceptor Discounting the Bill with the Bank honour/dishonour and insolvency. Sending the Bill to the Bank for collection, honour/ dishonour and insolvency Renewal of Bill-Reasons for Renewal of the Bill. Renewal of Bill with or without charging interest. Making part payment of basic amount, interest and noting charges and drawing of new Bill. Honour/dishonour of New Bill Insolvency of the acceptor and settlement of his account Retirement of Bill Journal Entries and Ledger Company Accounts Part-I Accounting for shares 8.1 Share and share capital, Meaning, Nature and Types. 8.2 Accounting for Share Capital: Issue and Allotment of Equity Shares. Private placement of shares. Public subscription of shares. Oversubscription and Under subscription of shares. The issue at Par and premium, and at discount, Calls in advance in arrears, Issue of shares for consideration other than cash. 8.3 Accounting treatment of forfeiture and re-issue 8.4 Disclosure of Share capital in the Company's Balance Sheet (Horizontal form) Company Accounts Part-II Accounting for Debentures 9.1 Debentures: Meaning, Issue of debentures at par, at a premium and at discount 9.2 Issue of debentures for consideration other than cash. Interest on Debentures. Analysis of financial statements 10.1 Financial statement Analysis: meaning, objectives and limitations. 10.2 Tools for financial statement Analysis-meaning of comparative statements, common size statements, cash flow analysis, and Ratio analysis. 10.3 Accounting Ratios: Meaning of objectives and classification of Ratios. 10.4 Introductions to current ratio, liquid ratio, Gross profit ratio, operating profit ratio and Net profit ratio. ROI, ROCI |
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