CISCE ISC 12 Syllabus 2022 – Download Notice for Accounts Class XII Year 2023. Council for the Indian School Certificate Examinations has released the Notice regarding ISC (Class XII) Accounts Syllabus: Clarification regarding Non-Current Assets (Change applicable from the Examination Year 2023 onwards) on 21.06.2022. Students, who are studying 12th, may download your Syllabus and Pattern from our website.
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Schedule – III of the Companies Act, 2013, has been amended whereby.
- The sub-head Fixed Assets under Non-Current Assets is replaced with Property, Plant and Equipment and Intangible Assets.
- Tangible Assets under Fixed Assets is replaced with ‘Property, Plant and Equipment.
In keeping with this revision, the presentation of sub-head Fixed Assets under the head Nag-Current Assets’ in the following topics in the scope of the syllabus has also been modified:
Section A:
- Unit 2 D – Final Accounts of Companies
Section B:
- Unit 3-Financial Statement Analysis – Comparative and Common size Balance Sheet and Statement of Profit and Loss
- Unit 4-Cash Flow Statement
- Unit 5-Ratio Analysis
Accordingly, the presentation of the first sub-head ‘Fixed Assets under the head Non-Current Assets in the Balance Sheet of a company shall hence forth be
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Non-Current Assets:
- Property Plant and Equipment and Intangible Assets
- Property Plant and Equipment.
- Intangible Assets.
- Capital Word in Progress.
- Intangible Assets under Development.
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