Sushmita Sundas

Updated on - Oct 7, 2024

The Kerala plus two Accountancy syllabus is prescribed every year by Kerala State board of higher secondary education (DHSE). Candidates download the 12th Accountancy syllabus for Kerala board from their official website i.e. dhsekerala.gov.in. The syllabus consists of topics such as Receipt and payments accounts, Income and expenditure accounts, Balance sheets, and others.

The plus two accountancy exam is conducted by board for a total of 100 marks. This exam consists of two parts, one is theory, comprising 80 marks and another is internal assessments of 20 marks. By following the Kerala plus two Accountancy syllabus and sample papers, students can score good marks in the exam with thorough preparation. Candidates can check this article to learn more about Kerala plus two Accountancy syllabus.

Also Read: Kerala Plus Two Exam 2025

Kerala plus two Accountancy Syllabus

The Kerala plus two accountancy syllabus is divided in two parts each designed to provide a deep understanding in every niche under accounting. Here is the table comprising chapter wise details and topics.

*Part I*
Chapter	Topics
Accounting for Not-for-profit organisation	Receipt and payments accounts Income and expenditure accounts Balance sheets
Accounting for partnership: Basic concepts	Profit-sharing ratios Partners’ capitals Interest Salary Commission to partners
Reconstitution of partnership firm: Admission of a partner	Goodwill Revaluation of assets and liabilities Adjustments of partners’ capital
Reconstitution of a partnership firm: Retirement/death of a partner	Revaluation Goodwill Statement of retirement or decreased partner duties
Dissolution of a partnership firm	Disposal of assets Payments of liabilities Settlement of partners’ accounts
*Part II*
Chapter	Topics
Accounting for share capital	Issue of shares Types of share Redemption of shares
Issue and redemption of debentures	Debenture issue Redemption of debentures Lump-sum payments Instalments
Financial statement of a company	Balance sheet Profit and loss accounts Notes to accounts
Analysis of financial statements	Horizontal analysis Vertical analysis Trend analysis
Accounting Ratios	Liquidity ratios Profitability ratios Solvency ratios
Cash flow statements	Operating activities Investing activities Financing activities

Also Read: Kerala Plus Two Syllabus

Kerala plus two Accountancy Syllabus: PDF Download

Candidates can click on the link given below to download Kerala plus two accountancy syllabus PDF

Kerala plus two Accountancy Syllabus PDF Download

How to Download Kerala plus two Accountancy Syllabus

Here are detailed steps to download the Kerala plus two accountancy syllabus from the official website.

Step 1: Visit official website of Kerala board, ie dhsekerala.gov.in

Step 2: Find the section named “Kerala plus two syllabus 2024-25” on the home page.

Step 3: Select “Accountancy” from the subject list.

Step 4: Save the PDF to your device or take a printout for future reference.

Important Topics for Kerala plus two Accountancy Syllabus

The topics like accounting for Not-for-profit organisation, reconstitution of partnership firms, and accounting of share capital consists of the highest weightage in Kerala plus two accountancy syllabus. However each topic has its own significance and is to be covered for a decent score in the final examination. Here is the detailed description of the weightage of each topic in the syllabus.

*Topic*	*Weightage*
Accounting for Not-for-profit organisation	10
Accounting for partnership: Basic concepts	5
Reconstitution of partnership firm: Admission of a partner	10
Reconstitution of a partnership firm: Retirement/death of a partner	7
Dissolution of a partnership firm	8
Accounting for share capital	11
Issue and redemption of debentures	5
Financial statement of a company	4
Analysis of financial statements	4
Accounting Ratios	8
Cash flow statements	8

Also Read: Kerala Plus Two Sample Papers

Best Books for Kerala plus two Accountancy Syllabus

However, there are many books available in the market to cover Kerala plus two accountancy syllabus comprehensively. Here we have some of the books with updated syllabus.

Accountancy for Class XII – Kerala Board

Author: SCERT Kerala

Publisher: SCERT Kerala

NCERT Accountancy for Class 12 – Part 1 & Part 2

Author: NCERT

Publisher: National Council of Educational Research and Training (NCERT)

Double Entry Bookkeeping: Accountancy Class XII

Author: T.S. Grewal

Publisher: Sultan Chand & Sons

Accountancy: Principles and Practices for Class XII

Author: D.K. Goel

Publisher: Avichal Publishing Company

Accountancy Class 12 Part 1 & Part 2

Author: P.C. Tulsian

Publisher: S. Chand

Preparation Tips Kerala plus two Accountancy Syllabus

Here are some expert curated personalised tips to prepare for Kerala plus two accountancy syllabus.

Understand the syllabus and concepts: The key to success in a subject is understanding its syllabus and knowing your level of understanding of that particular subject. Especially for subjects like accountancy, understanding the concept is very important for excellence.
Practise regularly: The key to master accountancy is practice, practice as much as you can, try solving textbook questions from previous year papers and sample papers.
Create summary notes: To avoid last minute hustle, keep your summary notes ready that will provide a quick revision filling up the small gaps in your preparation.
Focus on time management: In the final examination time management is very important to cover each and every question. For effective time management try solving sample papers within a particular time limit.