NEB Class 12 · Management

Accountancy syllabus

Official NEB Class 12 syllabus for Accountancy: 16 chapters and 112 topics. Every chapter links to its notes and solved past questions.

Company Formation

7 topics · 5 Q

1.1Meaning and Features of a Company
1.2Types of Companies
1.3Stages of Company Formation
1.4Memorandum of Association
1.5Articles of Association
1.6Prospectus
1.7Share Capital and Its Categories

Chapter notes →Solved questions →

Accounting for Shares: Issue of Shares for Cash

8 topics · 8 Q

2.1Meaning and Types of Shares
2.2Issue of Shares at Par
2.3Issue of Shares at Premium
2.4Issue of Shares at Discount
2.5Application, Allotment and Calls
2.6Calls in Arrears and Calls in Advance
2.7Over-subscription and Pro-rata Allotment
2.8Journal Entries for Share Issue

Chapter notes →Solved questions →

Forfeiture and Re-issue of Shares

7 topics · 6 Q

3.1Meaning of Share Forfeiture
3.2Forfeiture of Shares Issued at Par
3.3Forfeiture of Shares Issued at Premium
3.4Forfeiture of Shares Issued at Discount
3.5Re-issue of Forfeited Shares
3.6Transfer to Capital Reserve
3.7Accounting Entries for Forfeiture

Chapter notes →Solved questions →

Issue of Shares for Consideration Other Than Cash

6 topics · 5 Q

4.1Meaning and Purpose
4.2Issue to Vendors for Assets Purchased
4.3Issue to Promoters
4.4Issue to Underwriters
4.5Purchase of Business Accounting
4.6Journal Entries

Chapter notes →Solved questions →

Accounting for Debentures

8 topics · 6 Q

5.1Meaning and Features of Debentures
5.2Types of Debentures
5.3Difference Between Shares and Debentures
5.4Issue of Debentures at Par, Premium and Discount
5.5Issue of Debentures for Consideration Other Than Cash
5.6Conditions of Issue and Redemption
5.7Interest on Debentures
5.8Journal Entries for Debentures

Chapter notes →Solved questions →

Company Final Accounts (Traditional Method)

7 topics · 5 Q

6.1Meaning and Objectives
6.2Trading Account
6.3Profit and Loss Account
6.4Profit and Loss Appropriation Account
6.5Balance Sheet Preparation
6.6Provisions and Reserves
6.7Adjustments in Final Accounts

Chapter notes →Solved questions →

Corporate Financial Statements (Modern Method)

6 topics · 13 Q

7.1Meaning of Corporate Financial Statements
7.2Statement of Profit and Loss
7.3Schedules to Financial Statements
7.4Statement of Financial Position
7.5NFRS Format Presentation
7.6Notes to Accounts

Chapter notes →Solved questions →

The Worksheet

7 topics · 5 Q

8.1Meaning and Objectives of Worksheet
8.2Structure and Columns of Worksheet
8.3Trial Balance and Adjustments
8.4Adjusted Trial Balance
8.5Income Statement Columns
8.6Balance Sheet Columns
8.7Preparation of Worksheet

Chapter notes →Solved questions →

Cash Flow Statement

7 topics · 12 Q

9.1Meaning and Importance
9.2Cash and Cash Equivalents
9.3Operating Activities
9.4Investing Activities
9.5Financing Activities
9.6Direct and Indirect Methods
9.7Preparation of Cash Flow Statement

Chapter notes →Solved questions →

Introduction to Cost Accounting

7 topics · 9 Q

10.1Meaning and Features of Cost Accounting
10.2Objectives and Importance
10.3Cost Concepts and Terminology
10.4Classification of Costs
10.5Elements of Cost
10.6Cost Accounting vs Financial Accounting
10.7Methods and Techniques of Costing

Chapter notes →Solved questions →

Accounting for Materials and Materials Control

7 topics · 14 Q

11.1Meaning of Material and Material Control
11.2Purchase Procedure of Materials
11.3Stock Levels
11.4Economic Order Quantity
11.5Methods of Material Pricing
11.6Store Ledger and Bin Card
11.7Inventory Control Techniques

Chapter notes →Solved questions →

Accounting for Labour

8 topics · 8 Q

12.1Meaning and Classification of Labour
12.2Labour Cost Control
12.3Time Keeping and Time Booking
12.4Methods of Wage Payment
12.5Time Rate and Piece Rate Systems
12.6Incentive Wage Plans
12.7Labour Turnover
12.8Idle Time and Overtime

Chapter notes →Solved questions →

Accounting for Overheads

7 topics · 4 Q

13.1Meaning and Classification of Overheads
13.2Allocation of Overheads
13.3Apportionment of Overheads
13.4Re-apportionment of Service Departments
13.5Absorption of Overheads
13.6Overhead Absorption Rates
13.7Over and Under Absorption

Chapter notes →Solved questions →

Unit or Output Costing (Cost Sheet)

8 topics · 5 Q

14.1Meaning of Unit Costing
14.2Components of Cost Sheet
14.3Prime Cost
14.4Factory or Works Cost
14.5Cost of Production
14.6Cost of Sales and Profit
14.7Preparation of Cost Sheet
14.8Tender and Quotation Price

Chapter notes →Solved questions →

Cost Reconciliation Statement

6 topics · 5 Q

15.1Need for Reconciliation
15.2Causes of Difference in Profit
15.3Items Shown Only in Cost Accounts
15.4Items Shown Only in Financial Accounts
15.5Preparation of Reconciliation Statement
15.6Memorandum Reconciliation Account

Chapter notes →Solved questions →

Use of Computers in Accounting

6 topics · 0 Q

16.1Meaning of Computerized Accounting
16.2Manual vs Computerized Accounting
16.3Features of Accounting Software
16.4Advantages and Limitations
16.5Accounting Packages
16.6Database and Codification

Chapter notes →

Study Accountancy the smart way

Chapter notes, solved questions & past papers

Keep studying

Study Accountancy

Notes, questions and numericals.

Past papers

NEB Class 12 questions by year.

Browse subjects

All programs and subjects.

NoteTok feed

Short explainer videos.

NEB Class 12 · Management

Accountancy syllabus

Official NEB Class 12 syllabus for Accountancy: 16 chapters and 112 topics. Every chapter links to its notes and solved past questions.

Company Formation

7 topics · 5 Q

1.1Meaning and Features of a Company
1.2Types of Companies
1.3Stages of Company Formation
1.4Memorandum of Association
1.5Articles of Association
1.6Prospectus
1.7Share Capital and Its Categories

Chapter notes →Solved questions →

Accounting for Shares: Issue of Shares for Cash

8 topics · 8 Q

2.1Meaning and Types of Shares
2.2Issue of Shares at Par
2.3Issue of Shares at Premium
2.4Issue of Shares at Discount
2.5Application, Allotment and Calls
2.6Calls in Arrears and Calls in Advance
2.7Over-subscription and Pro-rata Allotment
2.8Journal Entries for Share Issue

Chapter notes →Solved questions →

Forfeiture and Re-issue of Shares

7 topics · 6 Q

3.1Meaning of Share Forfeiture
3.2Forfeiture of Shares Issued at Par
3.3Forfeiture of Shares Issued at Premium
3.4Forfeiture of Shares Issued at Discount
3.5Re-issue of Forfeited Shares
3.6Transfer to Capital Reserve
3.7Accounting Entries for Forfeiture

Chapter notes →Solved questions →

Issue of Shares for Consideration Other Than Cash

6 topics · 5 Q

4.1Meaning and Purpose
4.2Issue to Vendors for Assets Purchased
4.3Issue to Promoters
4.4Issue to Underwriters
4.5Purchase of Business Accounting
4.6Journal Entries

Chapter notes →Solved questions →

Accounting for Debentures

8 topics · 6 Q

5.1Meaning and Features of Debentures
5.2Types of Debentures
5.3Difference Between Shares and Debentures
5.4Issue of Debentures at Par, Premium and Discount
5.5Issue of Debentures for Consideration Other Than Cash
5.6Conditions of Issue and Redemption
5.7Interest on Debentures
5.8Journal Entries for Debentures

Chapter notes →Solved questions →

Company Final Accounts (Traditional Method)

7 topics · 5 Q

6.1Meaning and Objectives
6.2Trading Account
6.3Profit and Loss Account
6.4Profit and Loss Appropriation Account
6.5Balance Sheet Preparation
6.6Provisions and Reserves
6.7Adjustments in Final Accounts

Chapter notes →Solved questions →

Corporate Financial Statements (Modern Method)

6 topics · 13 Q

7.1Meaning of Corporate Financial Statements
7.2Statement of Profit and Loss
7.3Schedules to Financial Statements
7.4Statement of Financial Position
7.5NFRS Format Presentation
7.6Notes to Accounts

Chapter notes →Solved questions →

The Worksheet

7 topics · 5 Q

8.1Meaning and Objectives of Worksheet
8.2Structure and Columns of Worksheet
8.3Trial Balance and Adjustments
8.4Adjusted Trial Balance
8.5Income Statement Columns
8.6Balance Sheet Columns
8.7Preparation of Worksheet

Chapter notes →Solved questions →

Cash Flow Statement

7 topics · 12 Q

9.1Meaning and Importance
9.2Cash and Cash Equivalents
9.3Operating Activities
9.4Investing Activities
9.5Financing Activities
9.6Direct and Indirect Methods
9.7Preparation of Cash Flow Statement

Chapter notes →Solved questions →

Introduction to Cost Accounting

7 topics · 9 Q

10.1Meaning and Features of Cost Accounting
10.2Objectives and Importance
10.3Cost Concepts and Terminology
10.4Classification of Costs
10.5Elements of Cost
10.6Cost Accounting vs Financial Accounting
10.7Methods and Techniques of Costing

Chapter notes →Solved questions →

Accounting for Materials and Materials Control

7 topics · 14 Q

11.1Meaning of Material and Material Control
11.2Purchase Procedure of Materials
11.3Stock Levels
11.4Economic Order Quantity
11.5Methods of Material Pricing
11.6Store Ledger and Bin Card
11.7Inventory Control Techniques

Chapter notes →Solved questions →

Accounting for Labour

8 topics · 8 Q

12.1Meaning and Classification of Labour
12.2Labour Cost Control
12.3Time Keeping and Time Booking
12.4Methods of Wage Payment
12.5Time Rate and Piece Rate Systems
12.6Incentive Wage Plans
12.7Labour Turnover
12.8Idle Time and Overtime

Chapter notes →Solved questions →

Accounting for Overheads

7 topics · 4 Q

13.1Meaning and Classification of Overheads
13.2Allocation of Overheads
13.3Apportionment of Overheads
13.4Re-apportionment of Service Departments
13.5Absorption of Overheads
13.6Overhead Absorption Rates
13.7Over and Under Absorption

Chapter notes →Solved questions →

Unit or Output Costing (Cost Sheet)

8 topics · 5 Q

14.1Meaning of Unit Costing
14.2Components of Cost Sheet
14.3Prime Cost
14.4Factory or Works Cost
14.5Cost of Production
14.6Cost of Sales and Profit
14.7Preparation of Cost Sheet
14.8Tender and Quotation Price

Chapter notes →Solved questions →

Cost Reconciliation Statement

6 topics · 5 Q

15.1Need for Reconciliation
15.2Causes of Difference in Profit
15.3Items Shown Only in Cost Accounts
15.4Items Shown Only in Financial Accounts
15.5Preparation of Reconciliation Statement
15.6Memorandum Reconciliation Account

Chapter notes →Solved questions →

Use of Computers in Accounting

6 topics · 0 Q

16.1Meaning of Computerized Accounting
16.2Manual vs Computerized Accounting
16.3Features of Accounting Software
16.4Advantages and Limitations
16.5Accounting Packages
16.6Database and Codification

Chapter notes →

Study Accountancy the smart way

Chapter notes, solved questions & past papers

Keep studying

Study Accountancy

Notes, questions and numericals.

Past papers

NEB Class 12 questions by year.

Browse subjects

All programs and subjects.

NoteTok feed

Short explainer videos.