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Karnataka Board PUCPUC Commerce 2nd PUC Class 12
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Accountancy PUC Commerce 2nd PUC Class 12 Karnataka Board PUC Syllabus 2024-25

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Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus - Free PDF Download

Karnataka Board PUC Syllabus 2024-25 2nd PUC Class 12: The Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus for the examination year 2024-25 has been released by the Department of Pre-University Education, Karnataka, Karnataka Board PUC. The board will hold the final examination at the end of the year following the annual assessment scheme, which has led to the release of the syllabus. The 2024-25 Karnataka Board PUC 2nd PUC Class 12 Accountancy Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new Karnataka Board PUC syllabus to prepare for their annual exam properly.

The detailed Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus for 2024-25 is below.

Academic year:

Karnataka Board PUC 2nd PUC Class 12 Accountancy Revised Syllabus

Karnataka Board PUC 2nd PUC Class 12 Accountancy and their Unit wise marks distribution

Karnataka Board PUC 2nd PUC Class 12 Accountancy Course Structure 2024-25 With Marking Scheme

#Unit/TopicWeightage
C  Depreciation, Provisions and Reserves 
101  Depreciation 
102  Features of Depreciation 
103  Causes for Depreciation 
104  Need for Charging Depreciation 
105  Factors to Be Taken into Account for the Calculation of Depreciation 
106  Methods of Depreciation 
107  Provision and Reserves 
CC  Accounting for Partnership Fundamentals 
201  Partnership 
202  Partnership Deed 
203  Provision of Indian Partnership Act 
204  Maintenance of Capital Accounts of Partners 
205  Adjustments of Partnership Accounts 
206  Profit and Loss Appropriation Account 
CCC  Partnership Accounts -admission of a Partner 
301  Admission of a Partner 
302  Ratios in Connection with Admission of a Partner 
303  Preparation of Revaluation Account 
CD  Partnership Accounts –Retirement and Death of a Partner 
401  Retirement of a Partner 
402  Death of a Partner 
D  Partnership Accounts– Dissolution of Partnership Firm 
501  Dissolution of Partnership 
502  Dissolution of Partnership Firm 
503  Difference Between Dissolution of Partnership and Partnership Firm 
504  Circumstances of Dissolution of a Firm 
505  Settlement of Accounts on Dissolution of a Firm 
506  Dissolution Accounts 
DC  Accounting for Share Captial and Debentures 
601  Joint Stock Company 
602  Debentures 
DCC  Financial Statements of Joint Stock Company 
701  Financial Statements 
702  Objectives of Financial Statements 
703  Types of Financial Statements 
704  Preparation of Financial Statements in vertical form  
DCCC  Analysis of Financial Statements 
801  Analysis of Financial Statements 
CM  Accounting for Non-profit Organisations 
901  Non-profit Organisations 
902  Need for Maintaining of Accounts by Non-profit Organisations 
903  Books of Accounts Maintained by Non-profit Organisations 
904  Capital and Revenue Items 
905  Final Accounts of Non-profit Organisations 
906  Preparation of Receipt and Payment Account 
907  Ascertainment of Opening Capital Fund 
908  Preparation of Income and Expenditure Account and Balance Sheet from Receipts and Payments Accounts and Other Information 
M  Computers in Accounting 2 
1001  Meaning of Data 
1002  Data Processing 
1003  Data Base Management System (DBMS) 
1004  Models of Database Management System(Types) 
1005  Meaning and Diagrammatic Explanation 
 Total -
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Syllabus

Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus for Chapter 100: Depreciation, Provisions and Reserves

101 Depreciation
102 Features of Depreciation
103 Causes for Depreciation
104 Need for Charging Depreciation
105 Factors to Be Taken into Account for the Calculation of Depreciation
106 Methods of Depreciation
107 Provision and Reserves

Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus for Chapter 200: Accounting for Partnership Fundamentals

201 Partnership
202 Partnership Deed
203 Provision of Indian Partnership Act
204 Maintenance of Capital Accounts of Partners
205 Adjustments of Partnership Accounts
206 Profit and Loss Appropriation Account

Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus for Chapter 300: Partnership Accounts -admission of a Partner

301 Admission of a Partner
302 Ratios in Connection with Admission of a Partner
303 Preparation of Revaluation Account

Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus for Chapter 400: Partnership Accounts –Retirement and Death of a Partner

401 Retirement of a Partner
402 Death of a Partner

Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus for Chapter 500: Partnership Accounts– Dissolution of Partnership Firm

501 Dissolution of Partnership
502 Dissolution of Partnership Firm
503 Difference Between Dissolution of Partnership and Partnership Firm
504 Circumstances of Dissolution of a Firm
505 Settlement of Accounts on Dissolution of a Firm
506 Dissolution Accounts

Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus for Chapter 600: Accounting for Share Captial and Debentures

601 Joint Stock Company
602 Debentures

Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus for Chapter 700: Financial Statements of Joint Stock Company

701 Financial Statements
702 Objectives of Financial Statements
703 Types of Financial Statements
704 Preparation of Financial Statements in vertical form

Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus for Chapter 800: Analysis of Financial Statements

801 Analysis of Financial Statements

Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus for Chapter 900: Accounting for Non-profit Organisations

901 Non-profit Organisations
902 Need for Maintaining of Accounts by Non-profit Organisations
903 Books of Accounts Maintained by Non-profit Organisations
904 Capital and Revenue Items
905 Final Accounts of Non-profit Organisations
906 Preparation of Receipt and Payment Account
907 Ascertainment of Opening Capital Fund
908 Preparation of Income and Expenditure Account and Balance Sheet from Receipts and Payments Accounts and Other Information

Karnataka Board PUC 2nd PUC Class 12 Accountancy Syllabus for Chapter 1000: Computers in Accounting 2

1001 Meaning of Data
1002 Data Processing
1003 Data Base Management System (DBMS)
1004 Models of Database Management System(Types)
1005 Meaning and Diagrammatic Explanation
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