The Central Board of Secondary Education (CBSE) has reduced the syllabus of Class 12 by around 30 per cent after considering the challenges faced by the students during the coronavirus situation. The CBSE reduced syllabus for all the Class 12 subjects are available on the official websites -- cbse.nic.in and cbseacademic.nic.in. The exam conducting body has reduced the syllabus to compensate for the loss of studies due to the ongoing COVID-19 pandemic.
Also Read CBSE Class 10, 12 Board Exam 2021 Date Sheet Releasing On February 2: Where And How To Check
The deleted portion of Class 12 CBSE, however, is applicable only for the upcoming 2021 board exam. Students can check the CBSE reduced syllabus and prepare for their exams accordingly so that they do not waste time studying extra. The CBSE syllabus 2021 has been rationalised to the extent possible by keeping the core concepts.
Here's Deleted Syllabus Of Accountancy Class 12 CBSE 2020-21
Part A: Accounting for Not-for-Profit Organizations, Partnership Firms and Companies
Unit 2: Accounting for Partnership Firms
Accounting for Partnership firms - Reconstitution and Dissolution
● Admission of a partner - adjustment of capital accounts and preparation of balance sheet
● Retirement and death of a partner: adjustment of capital accounts. Preparation of loan account of the retiring partner
● Preparation of deceased partner's capital account and his executor's account
Unit - 3 Accounting for Companies
Accounting for Debentures
● Redemption of debentures-Methods: Lump sum, draw of lots.
The board has also released the CBSE Class 12 sample papers along with their marking schemes. The CBSE Class 12 Accountancy sample papers contain all the questions asked in the previous years and the associated marking scheme. With the help of CBSE Class 12 Accountancy sample papers, students taking the CBSE 2021 Class 12 exams can check the type of questions asked and the weightage of questions from each unit.
