CBSE-Grade 12 Financial Accounts Syllabus

1.A. Features of a Company
1.B. Kinds of Companies
1.C. Share Capital of a Company
1.D. Nature and Classes of Shares

1.E. Issue of Shares

1.F. Accounting Treatment

1.G. Forfeiture of Shares

2.A. Meaning of Debentures
2.B. Distinction between Shares and Debentures
2.C. Types of Debentures
2.D. Issue of Debentures

2.E. Over Subscription

2.F. Issue of Debentures for Consideration other than Cash

2.G. Issue of Debentures as a Collateral Security

2.H. Terms of Issue of Debentures

2.I. Interest on Debentures

2.J. Writing off Discount/Loss on Issue of Debentures

2.K. Redemption of Debentures

2.L. Redemption by Payment in Lump Sum

2.M. Redemption by Purchase in Open Market

2.N. Redemption by Conversion

3.A. Meaning of Financial Statements
3.B. Nature of Financial Statements
3.C. Objectives of Financial Statements
3.D. Types of Financial Statements

3.E. Uses and Importance of Financial Statements

3.F. Limitations of Financial Statements

4.A. Meaning of Analysis of Financial Statements
4.B. Significance of Analysis of Financial Statements
4.C. Objectives of Analysis of Financial Statements
4.D. Tools of Analysis of Financial Statements
4.E. Comparative Statements

4.F. Common Size Statement

4.G. Limitations of Financial Analysis

5.A. Meaning of Accounting Ratios
5.B. Objectives of Ratio Analysis
5.C. Advantages of Ratio Analysis
5.D. Limitations of Ratio Analysis
5.E. Types of Ratios

5.F. Liquidity Ratios

5.G. Solvency Ratios

5.H. Activity (or Turnover) Ratio

5.I. Profitability Ratios

6.A. Objectives of Cash Flow Statement
6.B. Benefits of Cash Flow Statement
6.C. Cash and Cash Equivalents
6.D. Cash Flows
6.E. Classification of Activities for the Preparation of Cash Flow Statement

6.F. Ascertaining Cash Flow from Operating Activities

6.G. Ascertainment of Cash Flow from Investing and Financing Activities

6.H. Preparation of Cash Flow Statement