Uttar Pradesh State Board 12th commerce Syllabus 2018 Syllabus Unit Wise Accounts Business

UP Board 12th Commerce Students 2018 can check the syllabus for the exam. The subjects are Accountancy, Business Studies. The official website of UP Board is upmsp.edu.in

UP Board Twelfth Commerce Stream Syllabus 2018 All Subjects

UP Board has released the updated new syllabus pattern of the students who are studying in the 12th Commerce can check the details from here. The subjects which are studies in the commerce stream are written one by one here.

Also Read :- Uttar Pradesh State Board 12th Arts Syllabus 2018

UP Board Twelfth Commerce Stream Syllabus 2018 All Subjects

If you want details about this, then please check the details from here. We are going to write them in the tabular form for convenience.

UP MSP Accounts Units distribution Syllabus 2018

The candidates who are going for the Accounts syllabus can check the table. from here. The exam pattern is also discussed here.

There are three sections in the Accounts syllabus  In which one of them is optional. There will be two sections where you have to study.

Marking Scheme for Accountancy Syllabus

 Unit  Topics
 Part A :
Accounting for not for Profit Organisations
 60 Marks
 Partnership Firms and Companies
  • Accounting for not for profit organizations.
  • Accounting for Partnership Firms
  • Reconstitution of Partnership
  • Accounting for Share Capital and Debenture
 Part B:
Financial Statement Analysis
 Analysis of Financial Statements
Cash Flow StatementProject Work

  1. Unit 1 : Project File
  2. Unit 2 : Written Test
  3. Unit 3 : Viva Voce
 Part C:
Computerized Accounting
 Overview of Computerized Accounting System
Accounting using Database Management System (DBMS)
Accounting Applications of Electronic Spread sheet
Practical Work in Computerized Accounting

  1. Unit 1 : File
  2. Unit 2 : Practical Examination
  3. Unit 3 : Viva Voce

Syllabus topics in Accounts 2018

Name of the Unit  Topics
 Accounting for Not-for-profit Organisation
  1. Meaning and features of not for profit organizations.
  2. Meaning and features of fund based accounting.
  3. Receipts and payments Account
  4. Preparation of Income and Expenditure Account and Balance Sheet from
  5. Receipt and Payment Account with additional information
 Accounting for Partnership firms  

  1. Nature of Partnership firm, Partnership Deed-meaning, importance.
  2. Partners’ Capital Accounts : Fixed vs Fluctuating Capital, Division of Profit among partners, Profit and Loss Appropriation Account including past adjustments.
 Reconstitution of Partnership  Changes in Profit Sharing Ratio among the existing partners-
Sacrificing Ratio and Gaining Ratio.

  • Accounting for Revaluation of Assets and Liabilities and distribution of

reserves (Accumulated Profits).

  • Goodwill: Nature, Factors affecting and methods of valuation: Aver
    age profit, Super profit and Capitalisation methods.
  • Admission of a Partner :- Effect of Admission of Partner, Change in Profit Sharing Ratio, Accounting Treatment for Goodwill (as per AS 10), Revaluation of Assets and Liabilities, Adjustment of Capitals.
  • Retirement/Death of a Partner: – Change in Profit Sharing ratio, accounting
    treatment of Goodwill, Revaluation of Assets and Liabilities, Adjustment of Capitals. Dissolution of a partnership firm.
 Accounting for Share Capital and Debenture  

  • Share Capital: Meaning and Types.
  • Accounting for share capital: Issue and Allotment of Equity and Preference
  • Shares; public subscription of shares : over subscription and under subscription.
  • issue at par, premium and at discount; calls in advance, calls in arrears, issue of shares for consideration other than cash. Meaning of Private placement of shares and employee stock option plan.
  • Forfeiture of shares : accounting treatment, re-issue of forfeited shares
  • Presentation of Share Capital in company’s Balance Sheet.
  • Issue of debentures at par; Premium and at discount; writing of discount and loss on issue of debentures; Issue of debentures as collatoral security; issue of debentures for consideration other than cash.
  • Redemption of debentures; sources : out of profits – debenture redemption reserve/ sinking fund; out of capital-methods : lump sum payment, draw by lots ,purchase in the open market and conversion (excluding cum-interest and ex-interest).
 Part B:

Financial Statement Analysis

 Analysis of Financial Statements
  • financial Statements of a Company: preparation of simple balance sheet of a company in the prescribed form with major headings only.
  • Financial Statement Analysis: meaning, significance, limitations,
  • Tools for Financial Statement Analysis: Comparative Statements, Common Size Statements, Accounting Ratios: meaning and objectives, types of ratios:
  • Liquidity Ratios: Current Ratio, Liquid Ratio
  • Solvency Ratios: Debt to Equity, Total Assets to Debt, Proprietary Ratio
  • Activity Ratios: Inventory Turnover, Debtors Turnover, Payables
    Turnover, Working Capital Turnover, Fixed Assets Turnover, 60
  • Profitability Ratio: Gross Profit, Operating, Net Profit, Return on
    Investment, Earning Per Share, Dividend per Share, Price Earning Ratio
 Cash Flow Statement  Cash Flow Statement: Meaning and objectives, preparation, adjustments rela
ted to depreciation, dividend and tax, sale and purchase of non-current assets (a
s per revised standard issued by ICAI)
 Project Work  Accounting
 Part C:
Computerised Accounting
 Overview of Computerized Accounting System
  •  Concept and types of Computerised Accounting System (CAS)
  • Features of a Computerized Accounting System
  • Structure of a Computerised Accounting System
 Accounting using Database Management System (DBMS)
  •  Concept of DBMS
  • Objects in DBMS: Tables, Queries, Forms, Reports
  • Creating data tables for accounting
  • Using queries, forms and reports for generating accounting information. Applications of DBMS in generating accounting information such as
    shareholders’ records, sales reports, customers’ profile, suppliers’
    profile, payroll, employees’ profile, petty cash register.
 Accounting Applications of Electronic Spreadsheet
  1.  Concept of an Electronic Spreadsheet (ES)
  2. Features offered by Electronic Spreadsheet
  3. Applications of Electronic Spreadsheet in generating accounting information, preparing depreciation schedule, loan repayment schedule, payroll accounting and other such applications.
 Practical Work  Computerized Accounting

UP Board Business Studies Syllabus Topics Distribution 2018

The marking scheme & the units are written in the tables. Check the details from here.

 Unit  Marks
 Part A : Principles and Functions of Management
 Nature and Significance of Management 07 Marks
 Principles of Management 07 Marks
 Business Environment 05 Marks
 Planning 07 Marks
 Organizing 10 Marks
 Staffing 08 Marks
 Directing 10 Marks
 Controlling 08 Marks
 60 Marks
 Business Finance and Marketing
 Financial Management  12 Marks
 Financial Markets  08  Marks
 Marketing Management  14 Marks
 Consumer Protection  06 Marks
 Total  40 Marks

The topics included in the syllabus are given here.

 Name of the Unit  Topics
Principles and Functions of Management
 Nature and significance of Management
  1.  Management – concept, objectives, importance
  2. Management as Science, Art, Profession.
  3. Levels of management
  4. Management functions – planning, organizing, staffing, directing and controlling
  5. Coordination – nature and importance
 Principles of Management  Principles of Management – meaning, nature and significance

  1. Fayol’s principles of management
  2. Taylor’s Scientific Management – Principles and Techniques
 Business Environment  Business Environment – meaning and importance

Dimensions of Business Environment – Economic, Social, Technological, Political and Legal

Economic Environment in India; Impact of Government policy changes on business and industry, with special reference to adoption of the policies of liberalization,
privatization and globalisation

  1.  Meaning, features, importance, limitations
    Planning process
  2. Types of Plans – Objectives, Strategy, Policy, Procedure, Method, Rule, Budget, Programme.
 Organising  Meaning and importance.

  1. Steps in the process of organising.
  2. Structure of organization – functional and divisional.
  3. Formal and informal organization.
  4. Delegation: meaning, elements and importance.
  5. Decentralization: meaning and importance.
 Staffing  Meaning and importance of staffing

  • Staffing as a part of Human Resource Management
  • Staffing process
  • Recruitment – meaning and sources
  • Selection – meaning and process
  • Training and Development – meaning and need.
  • Methods of training
 Directing  Meaning, importance and principles

  1. Elements of Directing
  2. Supervision – meaning and importance
  3. Motivation – meaning and importance, Maslow’s hierarchy of needs;
  4. Financial and non-financial incentives.
  5. Leadership – meaning, importance; qualities of a good leader
  6. Communication – meaning and importance, formal and informal communication barriers to effective communication.
 Controlling  Meaning and importance

  1. Relationship between planning and controlling
  2. Steps in the process of control
  3. Techniques of controlling : budgetary control,
 Business Finance and Marketing
 Financial Management
  1.  Meaning, role, objectives of financial management
  2. Financial decisions : meaning and factors affecting
  3. Financial planning – meaning and importance.
  4. Capital Structure – meaning and factors
  5. Fixed and Working Capital
  6. Meaning and factors affecting its requirements
 Financial Markets
  1.  Concept of Financial Market: Money Market and its instruments.
    Capital market and types – primary and secondary market.
  2. Distinction between capital market and money market.
  3. Stock Exchange – meaning, functions, NSEl, OCTEI, Trading Procedure.
  4. Securities and Exchange Board of India (SEBI)- Objectives, Functions.
 Marketing Management
  1.  Marketing – meaning, functions and role, marketing and selling
    Marketing management philosophies.
  2. Marketing mix – elements
    – Product – nature, classification, branding, labeling and packaging
    – Price – Factors determining fixation of price
    – Physical distribution: Elements; Channels of distribution : types, function,
    choice of channels
    – Promotion -Elements of promotion mix; Advertising – role, limitations,
    objections against advertising. Personal selling – meaning, importance; Sale
    promotion – merits, limitations, methods ; Publicity – meaning and role.
 Consumer Protection  Importance of consumer protection

  •   Consumer rights
  •   Consumer responsibilities
  •   Ways and means of consumer protection – Consumer awareness and legal redressal  with reference to Consumer Protection Act.
  • Role of consumer organizations and NGOs.

Uttar Pradesh Computer science syllabus Topic & marking Scheme 2018

Computer science syllabus is divided into 5 sections.

 Unit Name  Marks

Check the syllabus & the topics.

 Unit  Topics
covered In Class -XI,
Object Oriented Programming:
Concept of Object Oriented Programming – Data hiding, Data encapsulation, Class and Object, Abstract class and Concrete class, Polymorphism (Implementation of polymorphism using Function
overloading as an example in C++); Inheritance, Advantages of Object Oriented Programming over earlier programming methodologies,
Implementation of Object Oriented Programming concepts in C++:
Definition of a class, Members of a class – Data Members and
Member Functions (methods), Using
Private and Public visibility modes, default visibility mode (private); Member function definition:
inside class definition and outside class definition using scope resol
ution operator (::); Declaration of objects as instances of a class; accessing members from object(s), Array of type class, Objects as
function arguments – pass by value and pass by reference;
Constructor and Destructor:
Constructor: Special Characteristics, Declaration and Definition
of a constructor, Default Constructor, Overloaded Constructors, Copy Constructor, Constructor with default arguments;
Destructor: Special Characteristics, Declaration and definition of destruc
Inheritance (Extending Classes):
Concept of Inheritance, Base Class, Derived Class, Defining deriv
ed classes, protected visibility
mode; Single level inheritance, Multilevel inheritance and Multiple
inheritance, Privately derived,
Publicly derived and Protectedly derived class, accessibility of
members from objects and within derived class(es);
Data File Handling:
Need for a data file, Types of data files – Text file and Binary file;
Text File: Basic file operations on text file: Creating/Writing text into file, Reading and manipulation of text from an already existing text File (accessing sequentially) Binary File: Creation of file, Writing data into file, Searching for required data from file, Appending
data to a file, Insertion of data in sorted file, Deletion of data from file, Modifi
cation of data in a file;
Implementation of above mentioned data file handling in C++;
Components of C++ to be used with file handling:
Header file: fstream.h; ifstream, ofstream, fstream classes;
Opening a text file in , out , and app modes; Using cascading operators for writing text to the file and reading text from the file; open() , get() , put() ,  getline()  and  close()  functions; Detecting end-of-file (with or without using  eof() function);  Opening a binary file using  in  ,  out  , and  app  modes;  open()   write() and close() functions; Detecting end-of-file (with or without using
eof() function); tellg(), tellp(), seekg(), seekp() functions Pointers: Declaration and Initialization of Pointers; Dynamic memory allocation/deallocation operators: new, delete; Pointers and Arrays: Array of Pointers, Pointer to an array (1 dimensional array), Function returning a pointer, Reference variables and use of alias; Function call by reference. Pointer to structures: Deference operator: *, ->; self referencial structures
One and two Dimensional arrays: Sequential allocation and address calculation;
One dimensional array: Traversal, Searching (Linear, Binary Sea
rch), Insertion of an element in an array, deletion of an element from an array,  Sorting (Insertion, Selection, Bubble sort), concatenation of two linear arrays, merging of two sorted arrays; Two-dimensional arrays: Traversal, Finding sum/difference of two NxM arrays containing numeric values, Interchanging Row and Column elements in a two dimensional array; Stack (Array and Linked implementation of Stack): Operations on Stack (PUSH and POP) and its Implementation in C++, Converting expressions from INFIX to POSTFIX notation and evaluation of Postfix expression; Queue: (Circular Array and Linked Implementation): Operations on Queue (Insert and Delete) and its Implementation in C++.
 DATABASES AND SQL  Database Concepts:
Relational data model: Concept of domain, tuple, relation, key, primary k
ey, alternate key, candidate key; Relational algebra: Selection, Projection, Union and Cartesian product; Structured Query Language: General Concepts: Advantages of using SQL, Data Definition Language and Data Manipulation Language;
SQL commands:
SQL functions: SUM, AVG, COUNT, MAX and MIN;
Note: Implementation of the above mentioned commands could be done on any SQL supported software on one or two tables.
 BOOLEAN ALGEBRA  Binary-valued Quantities, Boolean Variable, Boolean Constant and Boolea
n Operators: AND, OR, NOT; Truth Tables; Closure Property, Commutative Law, Associative Law, Identity law, Inverse law, Principle of Duality, Idem potent Law, Distributive Law, Absorption Law, Involution law, DeMorgan’s Law and their applications; Obtaining Sum of Product (SOP) and Product of Sum (POS) form from the Truth Table, Reducing Boolean Expression (SOP and POS) to its minimal form, Use of Karnaugh Map for minimisation of Boolean expressions (up to 4 variables); Basic Logic Gates (NOT, AND, OR, NAND, NOR) and their use in circuits.
 COMMUNICATION AND OPEN SOURCE CONCEPTS  Evolution of Networking: ARPANET, Internet, Interspace;
Different ways of sending data across the network with reference to switching
Data Communication terminologies:
Concept of Channel, Baud, Bandwidth (Hz, KHz, MHz) and Data transfer r
ate (bps, kbps, Mbps,
Gbps, Tbps);
Transmission media:
Twisted pair cable, coaxial cable, optical fiber, infrared, radio link, microwa
ve link and satellite link.
Network devices:
Modem, RJ45 connector, Ethernet Card, Hub, Switch, Gateway;
Network Topologies and types:
Bus, Star, Tree; Concepts of LAN, WAN, MAN
Network Protocol:
TCP/IP, File Transfer Protocol (FTP), PPP, Level-Remote Login (Tel
net), Internet, Wireless/ Mobile
Communication, GSM, CDMA, WLL, 3G, SMS, Voice mail, Application Elect
ronic Mail, Chat,
Video Conferencing;
Network Security Concepts:
Threats and prevention from Viruses, Worms, Trojan horse, Spams
Use of Cookies, Protection using Firewall;
India IT Act, Cyber Law, Cyber Crimes, IPR issues, Hacking.
Web Servers;
Hyper Text Markup Lanuage (HTML), extensible Markup Language (XM
L); Hyper Text Transfer
Protocol (HTTP); Domain Names; URL; Protocol Address; Website
, Web browser, Web Servers;
Web Hosting, WEb Scripting – Client side (VB script, Java Script, PHP) and Server side (ASP, JSP, PHP) Open Source Terminologies: Open Source Software, Freeware, Shareware, Proprietary software, FLOSS, GNU, FSF, OSI;

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