CISCE ISC 12 Syllabus 2022 – Download Notice for Accounts Class XII Year 2023!!!

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CISCE ISC 12 Syllabus 2022 – Download Notice for Accounts Class XII Year 2023!!!
CISCE ISC 12 Syllabus 2022 – Download Notice for Accounts Class XII Year 2023!!!

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.

  1. The sub-head Fixed Assets under Non-Current Assets is replaced with Property, Plant and Equipment and Intangible Assets.
  2. 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:

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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.

Download Notice

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