WBBSE HS Syllabus

Hello sir I am here as I want to get the syllabus of the Costing and Taxation of Class XII of West Bengal Council of Higher Secondary Education board so will you please provide me the syllabus??

[Pathak]

As per your demand here I am providing you West Bengal Council of Higher Secondary Education board

Costing
UNIT - I
Cost of Materials - II
Methods of Pricing Materials issues Irorn Stores ancl l)rcparation of Stores Ledger Accounts FIFO Method, LIFO Method, Simple Average Method - Weighted Average Method Advantages and Limitations of IrIFO Menthol, LIIIO Method, Simple Average
Method and Weighted Average method.
I. Cost of Labour
Time keeping - Methods of Time keeping (Manual and Mechanical) - Features of a Good Time Keeping System. Time Booking - Methods of Time Booking Idle Time - causes of Idle Time.
II. Methods of Remuneration
A. Time Rate Wage Advantages & Limitations
B. Straight Piece Wages and Simple Problems Limitations.
C. Differential Price Wage Rate : Taylor's Differential Price Wage Rate - Advantages and Simple Problems Limitation. Merrick's Differential Piece Wage Rate Method - Concept and Simple Problems.
D. Halsey and Rowan Premium Bonus Schemes - Concepts and Simple Problems.

Unit - III (5 Marks / 5 Period)
Basic -Concept of Overhea4
Definition of Overhead - Importance of Overhead - Classification of Overhead (only element-based, function-based and behaviour-based classification) - Distinctions between Overhead and Prime Cost.
Taxation (40 Marlis)

Taxation
income from House Property": -
(i) Clrargeability - essential conditions (Section 22),I'roperty income exempt liom tax, Gross Annual Value f Section 23(I)]
(ii) Computation of income from let out house property: adjustment of vacancy period, standard deduction under Section 24(a),interest on borrowed capital under Section 24(b) (excluding interest for pre-construction period)
(iii) Computation of income from one self occupied house.

UNIT - II
Income from Capital Gains : (Theory only)
Basis of charge [Section 45(I)], Meaning of Capital asset [Section 2(14)], Examples of assets not treated as capital asset, Short term Capital Asset fSection 2(42A)], Long term Capital Asset [section 2(29A)], Transfer of Capital Asset ISection 2(47)1,

UNIT - III

Income from Other Sources Basis of charge (Section 56), Some examples of income generally taxable under this head, Tax treatment of winning from lotteries, horse race, card games, cross word puzzles I Section 56(2xib)], Interest on Securities (section 56(2xid)1,