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

• Accounting for not for profit organizations.
• Accounting for Partnership Firms
• Reconstitution of Partnership
• Accounting for Share Capital and Debenture

1. Unit 1 : Project File
2. Unit 2 : Written Test
3. Unit 3 : Viva Voce

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

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

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.

• 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.

• 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).

Financial Statement Analysis

• 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

•  Concept and types of Computerised Accounting System (CAS)
• Features of a Computerized Accounting System
• Structure of a Computerised Accounting System

•  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.

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.

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

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

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.

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 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

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.

1. Relationship between planning and controlling
2. Steps in the process of control
3. Techniques of controlling : budgetary control,

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

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.

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
   s
   promotion – merits, limitations, methods ; Publicity – meaning and role.

•   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.