The CBSE has announced a new syllabus for Class 12 Accountancy for the school year 2024–25. This new update to the Deleted Syllabus makes the curriculum better to fit with today’s education system. The old syllabus is gone, replaced by a simpler and more focused one that better meets students’ needs.
Overview of Deleted Syllabus Content 2024–25
Significant changes have been made to the syllabus, particularly with the removal of specific chapters. Pages 1-60: “Accounting for Not-for-Profit Organisation” chapter removed. As a result, the outdated content will be dropped from the exam and will no longer be assessed. Pages 125-150: “Database Management System for Accounting” chapter axed.
| Key Information | Details |
|---|---|
| Organization | Central Board of Secondary Education (CBSE) |
| Class | Class 12 |
| State | Nationwide |
| Date | August 1, 2024 |
| Official Site | CBSE Official Website |
| Academic Year | 2024–25 |
| Deleted Syllabus | Accounting for Not-for-Profit Organisation, Database Management System for Accounting |
| Updated Syllabus Focus | Accounting for Partnership Firms and Companies, Financial Statement Analysis, Computerized Accounting |
| Marks Distribution | Remembering and Understanding: 44 marks (55%), Applying: 19 marks (23.75%), Analyzing, Evaluating, and Creating: 17 marks (21.25%) |
Revised Syllabus Details
The updated syllabus now emphasizes several core areas. Part A: Accounting for Partnership Firms and Companies commences with the unit on “Accounting for Partnership Firms”.” This unit spans 105 periods and is allocated 36 marks. Unit 2: “Accounting for Companies” spans 45 periods, worth 24 marks.
Part B: Financial Statement Analysis comprises two units. The unit “Analysis of Financial Statements” involves 30 periods and accounts for 12 marks, while “Cash Flow Statement” covers 20 periods and is valued at 8 marks.
Part C encompasses practical work, including a project file worth 12 marks and a viva voce contributing 8 marks. Alternatively, Part B offers “Computerized Accounting”, a single unit covering 50 periods and carrying 20 marks. This alternative includes similar practical components as the other option.
Marks Distribution and Question Types
The distribution of marks and types of questions are designed to test various skills. “Remembering and Understanding” section accounts for 55% of total marks, weighing in at 44 marks. In the “Applying” category, which involves problem-solving using acquired knowledge, 19 marks are allocated, representing 23.75% of the total marks. “Analyzing, Evaluating, and Creating” section: 21.25% of total marks, 17 marks.
| Home Page | https://tswreis.in/ |
What are the big changes in the CBSE Class 12 Accountancy syllabus for 2024-25?
The major changes include the removal of two chapters from the syllabus. Specifically, the chapter on “Accounting for Not-for-Profit Organisation” (pages 1–60) and the chapter on “Database Management System for Accounting” (pages 125–150) have been deleted. These chapters will no longer be part of the exam content.
What is the distribution of marks in the exam?
The marks distribution is as follows:
- Total: 80 marks (100%)
- Remembering and Understanding: 44 marks (55%)
- Applying: 19 marks (23.75%)
- Analyzing, Evaluating, and Creating: 17 marks (21.25%)
