HBSE 12th Syllabus 2025 (Released): Download HBSE 12th Board Syllabus PDF for All Subjects

Haryana Board of Secondary Education 12th 2025 ( HBSE 12th )

Jasleen Taneja
Updated on Apr 1, 2025 15:22 IST

By Jasleen Taneja

HBSE 12th Syllabus 2025: Haryana Board released the Haryana Board Class 12 Syllabus 2025 on its official website- bseh.org.in. The syllabus for all subjects was released in the online mode as PDF files. Students can visit bseh.org.in or click on the subjects-wise links provided below to download the HBSE 12th Syllabus 2025 PDF.

The syllabus for HBSE 12th 2025 mentions the topics and chapters to be covered in every subject. Students must go through the entire HBSE Class 12th syllabus well in time before the examinations. This will leave them with enough time for revision. It is advised that students finish their HBSE 12th syllabus 2025 at least a month prior to the beginning of the exams as this will leave them with ample time for revision. 

Along with the syllabus, they must know the HBSE 12th exam pattern 2025 to know the types of questions asked in exam, difficulty level and more. Students are also advised to solve and practice the HBSE 12th sample papers 2025 and previous years question papers for better preparation. 

Table of content
  • HBSE 12th Syllabus 2025 - Download Syllabus PDFs for all subjects
  • HBSE Class 12th Chemistry Syllabus 2025
  • HBSE Class 12th Physics Syllabus 2025
  • HBSE Class 12th Mathematics Syllabus 2025
  • Haryana Board 12th English Syllabus 2025
  • HBSE Class 12th Accountancy Syllabus 2025
  • FAQs related to HBSE 12th Syllabus 2025
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HBSE Class 12th Chemistry Syllabus 2025

Students can check below the HBSE 12th Chemistry Syllabus 2025:

Units

Topics

Unit 1 - Solutions

1.1 Types of Solutions
1.2 Expressing Concentration of Solutions
1.3 Solubility: Solubility of a Solid in a Liquid, Solubility of a Gas in a Liquid,
1.4 Vapour Pressure of Liquid Solutions: Vapour Pressure of Liquid-Liquid Solutions, Raoult’s Law as a special case of Henry’s Law, Vapour Pressure of Solutions of Solids in Liquids
1.5 Ideal and Non-ideal Solutions: Ideal Solutions, Non-ideal Solutions
1.6 Colligative Properties and Determination of Molar Mass: Relative Lowering of Vapour Pressure, Elevation of Boiling Point, Depression of Freezing Point, Osmosis and Osmotic Pressure, Reverse Osmosis and Water Purification
1.7 Abnormal Molar Masses 

NCERT Solutions for Solid State

NCERT Solutions for Solutions

Unit 2 - Electrochemistry

Electrochemical Cells
 2.2 Galvanic Cells: Measurement of Electrode Potential,
 2.3 Nernst Equation: Equilibrium Constant from Nernst Equation, Electrochemical Cell and Gibbs Energy of the Reaction,
 2.4 Conductance of Electrolytic Solutions: Measurement of the Conductivity of Ionic Solutions, Variation of Conductivity and Molar Conductivity with Concentration,
 2.5 Electrolytic Cells and Electrolysis: Products of Electrolysis,
 2.6 Batteries: Primary Batteries, Secondary Batteries
 2.7 Fuel Cells
 2.8 Corrosion

NCERT Solutions for Electrochemistry

Unit 3 - Chemical Kinetics

3.1 Rate of a Chemical Reaction
3.2 Factors Influencing Rate of a Reaction: Dependence of Rate on Concentration, Rate Expression and Rate Constant, Order of a Reaction Molecularity of a Reaction,
3.3 Integrated Rate Equations: Zero Order Reactions, First Order Reactions, HalfLife of a Reaction,
3.4 Temperature Dependence of the Rate of a Reaction: Effect of Catalyst.
3.5 Collision Theory of Chemical Reactions 

NCERT Solutions for Chemical Kinetics 

Unit 4 - d & f Block Elements

4.1 Position in the Periodic Table
4.2 Electronic Configurations of the d-Block Elements
4.3 General Properties of the Transition Elements (d-Block): Physical Properties, Variation in Atomic and Ionic Sizes of Transition Metals, Ionisation Enthalpies,
Oxidation States, Trends in the M 2+/M Standard Electrode Potentials, Trends in the M3+/M2+ Standard Electrode Potentials, Trends in Stability of Higher Oxidation State, Chemical Reactivity and Eo Values, Magnetic Properties, Formation of Coloured Ions, Formation of Complex Compounds, Catalytic Properties, Formation of Interstitial Compounds, Alloy Formation,
4.4 Some Important Compounds of Transition Elements
4.5 The Lanthanoids: Electronic Configurations, Atomic and Ionic Sizes, Oxidation States, General Characteristics,
4.6 The Actinoids: Electronic Configurations, Ionic Sizes, Oxidation States, General Characteristics and Comparison with Lanthanoids,
4.7 Some Applications of d- and f-Block Elements 

NCERT Solutions for d -and f -Block Elements

Unit 5 - Coordination compounds

5.1 Werner's Theory of Coordination Compounds
5.2 Definitions of Some Important Terms Pertaining to Coordination Compounds
5.3 Nomenclature of Coordination Compounds: Formulas of Mononuclear Coordination Entities, Naming of Mononuclear Coordination Compounds,
5.4 Isomerism in Coordination Compounds: Geometric Isomerism, Optical Isomerism, Linkage Isomerism, Coordination Isomerism, Ionisation Isomerism, Solvate Isomerism,
5.5 Bonding in Coordination Compounds: Valence Bond Theory, Magnetic Properties of Coordination Compounds, Limitations of Valence Bond Theory, Crystal Field
Theory, Colour in Coordination Compounds, Limitations of Crystal Field Theory,
5.6 Bonding in Metal Carbonyls

5.7 Importance and Applications of Coordination Compounds

NCERT Solutions for Coordination Compounds

Unit 6 - HaloAlkanes And HaloArenes

6.1 Classification: On the Basis of Number of Halogen Atoms, Compounds Containing sp3 C—X Bond (X= F, Cl, Br, I), Compounds Containing sp2 C—X Bond .
6.2 Nomenclature
6.3 Nature of C–X Bond
6.4 Methods of Preparation of Haloalkanes: From Alcohols, From Hydrocarbons, Halogen Exchange, Reactions of Haloalkanes 
6.5 Preparation of Haloarenes
6.6 Physical Properties
6.7 Chemical Reactions: Reactions of Haloarenes
6.8 Polyhalogen Compounds: Dichloromethane (Methylene chloride, Trichloromethane (Chloroform), Triiodomethane (Iodoform), Tetrachloromethane (Carbon tetrachloride)Freons, p, p’-Dichlorodiphenyltrichloroethane(DDT)

NCERT Solutions for Haloalkanes and Haloarenes

Unit 7 - Alcohols, Phenols and Ethers

7.1 Classification: Alcohols— Mono, Di, Tri or Polyhydric alcohols,
7.2 Nomenclature
7.3 Structures of Functional Groups
7.4 Alcohols and Phenols: Preparation of Alcohols, Preparation of Phenols, Physical Properties, Chemical Reactions, 

7.5 Some Commercially Important Alcohols
7.6 Ethers: Preparation of Ethers , Physical Properties, Chemical Reactions

NCERT Solutions for Alcohols, Phenols and Ethers

Unit 8 - Aldehydes, Ketones and Carboxylic Acids

8.1 Nomenclature and Structure of Carbonyl Group: Nomenclature, Structure of the Carbonyl Group,
8.2 Preparation of Aldehydes and Ketones:Preparation of Aldehydes and Ketones, Preparation of Aldehydes, Preparation of Ketone,
8.3 Physical Properties
8.4 Chemical Reactions
8.5 Uses of Aldehydes and Ketones
8.6 Nomenclature and Structure of Carboxyl Group: Nomenclature, Structure of Carboxyl Group,
8.7 Methods of Preparation of Carboxylic Acids
8.8 Physical Properties
8.9 Chemical Reactions: Reactions Involving Cleavage of O–H Bond, Reactions Involving Cleavage of C–OH Bond, Reactions Involving –COOH Group, Substitution Reactions in the Hydrocarbon Part,
8.10 Uses of Carboxylic Acids 

NCERT Solutions for Aldehydes, Ketones and Carboxylic Acids

Unit 9 - Amines

9.1 Structure of Amines
9.2 Classification
9.3 Nomenclature
9.4 Preparation of Amines
9.5 Physical Properties
9.6 Chemical Reactions

9.7 Method of Preparation of Diazonium Salts

9.8 Physical Properties
9.9 Chemical Reactions
9.10 Importance of Diazonium Salts in Synthesis of Aromatic Compounds 

NCERT Solutions for Amines

Unit 10 - Biomolecules

10.1 Carbohydrates: Classification of Carbohydrates, Monosaccharides, Glucose, Fructose, Disaccharides, Polysaccharides, Importance of Carbohydrates.
10.2 Proteins: Amino Acids, Classification of Amino Acid, Structure of Proteins,
10.3 Enzymes: Mechanism of Enzyme Action.
10.4 Vitamins: Classification of Vitamins

10.5 Nucleic Acids: Chemical Composition of Nucleic Acid, Structure of Nucleic Acid, Biological Functions of Nucleic Acids,
10.6 Hormone Elementary idea (excluding structure)

NCERT Solutions for Biomolecules

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HBSE Class 12th Physics Syllabus 2025

Students can check below the HBSE 12th Physics syllabus 2025 below.

Unit

Chapter/Topics

Unit 1 -Electrostatics

Chapter 1: Electric Charges and Fields
Introduction, Electric Charge, Conductors and Insulators, Basic Properties of Electric Charge: Additivity of Charges, Charge is Conserved, Quantization of Charge, Coulomb’s Law, Forces Between Multiple Charges, Electric Field: Electric Field Due to a System of Charges, Physical Significance of Electric Field, Electric Field Lines, Electric Flux, Electric Dipole: The Field of an Electric Dipole, Physical Significance of Dipoles, Dipole in a Uniform External Field, Continuous Charge Distribution, Gauss’s Law, Application of Gauss’s Law: Field Due to an Infinitely Long Straight Uniformly Charged Wire, Field Due to a Uniformly Charged Infinite Plane Sheet, Field Due to a Uniformly Charged Thin Spherical Shell. 

NCERT Solutions for Electric Charges and Fields

Chapter 2: Electrostatic Potential and Capacitance
 Introduction, Electrostatic Potential, Potential Due to a Point Charge, Potential Due to an Electric Dipole, Potential Due to a System of
Charges, Equipotential Surfaces: Relation Between Field and Potential, Potential Energy of a System of Charges, Potential Energy in an
External Field: Potential Energy of a Single Charge, Potential Energy of a System of Two Charges in an External Field, Potential Energy of a Dipole in an External Field, Electrostatics of Conductors, Dielectric and Polarization, Capacitors and Capacitance, The Parallel Plate Capacitor, Effect of Dielectric on Capacitance, Combination of Capacitors: Capacitors in Series, Capacitors in Parallel, Energy Stored in a Capacitor. 

NCERT Solutions for Electrostatic Potential and Capacitance

Unit 2 - Current Electricity

Chapter 3: Current Electricity
 Introduction, Electric Current, Electric Currents in Conductors, Ohm's Law, Drift of Electrons and The Origin of Resistivity: Mobility, Limitations of Ohm's Law, Resistivity of Various Materials, Temperature Dependence of Resistivity, Electrical Energy, Power, Cells, EMF, Internal Resistance, Cells in Series and in Parallel, Kirchhoff's Rules, Wheatstone Bridge

NCERT Solutions for Current Electricity

Unit 3 - Magnetic Effects of Current and Magnetism

Chapter 4: Moving Charges and Magnetism
 Introduction, Magnetic Force: Sources and Fields, Magnetic Field, Lorentz Force, Magnetic Force on a Current Carrying Conductor, Motion
in a Magnetic Field Due to a Current Element, Biot Savart Law, Magnetic Field on The Axis of a Circular Current Loop, Ampere's Circuital Law, Das Solenoid, Force Between Two Parallel Currents, The Ampere, Torque on Current Loop, Magnetic Dipole: Torque on a Rectangular Current Loop in a Uniform Magnetic Field, Circular Current Loop as a Magnetic Dipole, The Moving Coil Galvanometer.

NCERT Solutions for Moving Charges and Magnetism

Chapter 5: Magnetism and Matter
 Introduction, The Bar Magnet: The Magnetic Field Lines, Bar Magnet as an Equivalent Solenoid, The Dipole in a Uniform Magnetic Field, The Electrostatic Analog, Magnetism and Gauss's Law, Magnetization and Magnetic Intensity, Magnetic Properties of Materials: Diamagnetism, Paramagnetism, Ferromagnetism.

NCERT Solutions for Magnetism and Matter

Unit 4 - Electromagnetic Induction and Alternating Currents

Chapter 6: Electromagnetic Induction
 Introduction, The Experiments of Faraday and Henry, Magnetic Flux, Faraday's Law of Induction, Lenz's Law and Conservation of Energy
Motional Electromotive Force, Inductance: Mutual Inductance, SelfInductance, AC Generator.

NCERT Solutions for Electromagnetic Induction

Chapter 7: Alternating Current
 Introduction, AC Voltage Applied to a Resistor, Representation of AC Current and Voltage By Rotating Vectors-Phasors, AC Voltage Applied
to an Inductor, AC Voltage Applied to a Capacitor AC Voltage Applied to a Series LCR Circuit: Phasor-Diagram Solution, Resonance, Power in AC Circuit: The Power Factor, Transformers. 

NCERT Solutions for Alternating Current

Unit 5 - Electromagnetic Waves

Chapter 8: Electromagnetic Waves
 Introduction, Displacement Current, Electromagnetic Waves: Sources of Electromagnetic Waves, Nature of Electromagnetic Waves, Electromagnetic Spectrum: Radio Waves, Microwaves, Infrared Waves, Visible Rays, Ultraviolet Rays, X-Rays, Gamma Rays. 

NCERT Solutions for Electromagnetic Waves

Unit 6 - Optics

Chapter 9: ray optics and optical instruments
 Introduction, Reflection of Light By Spherical Mirrors: Sign Convention, Focal Length of Spherical Mirrors, Mirror Equation, Refraction, Total Internal Reflection: Total internal reflection in nature and its technological applications, Refraction At Spherical Surfaces and By Lenses: Refraction At a Spherical Surface, Refraction By a Lens, Power of a Lens, Combination of Thin Lenses in Contact, Refraction Through a
Prism, Optical Instruments: The Microscope, Telescope.

NCERT Solutions for Ray Optics and Optical Instruments

Chapter 10: Wave Optics
 Introduction, Huygens Principle, Refraction and Reflection of Plane Waves Using Huygens Principle: Refraction of a Plane Wave, Refraction
At a Rarer Medium, Reflection of a Plane Wave By a Plane Surface, Coherent and Incoherent Edition of Waves, Interference of Light
Waves and Young's Experiment, Diffraction: The Single Slit, Seeing The Single Slit Diffraction Pattern, Polarization.

NCERT Solutions for Wave Optics

Unit 7 - Dual nature of matter & radiation

Chapter 11: Dual Nature of Radiation and Matter
 Introduction, electron emission, photoelectric effect: Hertz’s Observations, Hallwachs’ and Lenard's Observation, Experimental Study of Photoelectric Effect: Effect of Intensity of Light on Photocurrent Effect of Potential on Photoelectric Current, Effect of Frequency of Incident
Radiation on Stopping Potential, Einstein's Photo Electric Equation: Energy Quantum of Radiation, Particle Nature of Light: The Photon,
Wave Nature of Matter. 

NCERT Solutions for Dual Nature of Radiation and Matter

Unit 8 - Atoms & nuclei

Chapter 12: Atoms
 Introduction, Alpha-Particle Scattering and Rutherford’s Nuclear Model of Atom: Alpha-Particle Trajectory, Electron Orbits, Atomic Spectra, Bohr Model of the Hydrogen Atom: Energy Levels, The Line Spectra of the Hydrogen Atom, De Broglie’s Explanation of Bohr’s Second Postulate of Quantisation.

NCERT Solutions for Atoms 

Chapter 13: Nuclei
 Introduction, Atomic Masses and Composition of Nucleus, Size of the Nucleus, Mass-Energy and Nuclear Binding Energy: Mass-Energy,
Nuclear Binding Energy, Nuclear Force, Radioactivity, Nuclear Energy: Fission, Nuclear Fusion - Energy Generation in Stars, Controlled
Thermonuclear Fusion. 

NCERT Solutions for Nuclei

Unit 9 - Electronic Devices

Chapter 14: Semiconductor Electronics: Materials, Devices and Simple Circuits
 Introduction, Classification of Metals, Conductors and Semiconductors, Intrinsic Semiconductor, Extrinsic Semiconductor, p-n Junction: p-n
Junction Formation, Semiconductor Diode: p-n Junction Diode under Forward Bias, p-n Junction Diode under Reverse Bias, Application of
Junction Diode as Rectifier. 

NCERT Solutions for Semiconductor Electronics: Materials, Devices and Simple Circuits

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HBSE 12th Preparation 2025

HBSE 12th Exam Dates 2025

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HBSE Class 12th Mathematics Syllabus 2025

Students must go through the HBSE Class 12 Mathematics Syllabus 2025 carefully and cover it on time. The topics and the marks have been mentioned below:

Units

Part

Topics

Unit-I: Sets and Functions

 

 

Sets

Sets and their representations, Empty set, Finite and Infinite sets, Equal sets, Subsets, Subsets of a set of real numbers especially intervals (with notations). Universal set. Venn diagrams. Union and Intersection of sets. Difference of sets. Complement of a set. Properties of Complement.

NCERT Solutions for Sets

Relations & Functions

Ordered pairs. Cartesian product of sets. Number of elements in the Cartesian product of two finite sets. Cartesian product of the set of reals with itself (upto R x R x R).Definition of relation, pictorial diagrams, domain, co-domain and range of a relation. Function as a special type of relation. Pictorial representation of a function, domain, co-domain and range of a function. Real valued functions, domain and range of these functions, constant, identity, polynomial, rational, modulus, signum, exponential, logarithmic and greatest integer functions, with their graphs. Sum, difference, product and quotients of functions.

NCERT Solution for Relations & Functions

Trigonometric Functions

Positive and negative angles. Measuring angles in radians and in degrees and conversion from one measure to another. Definition of trigonometric functions with the help of unit circle. Truth of the identity sin2x + cos2x = 1, for all x. Signs of trigonometric functions. Domain and range of trigonometric functions and their graphs. Expressing sin (x±y) and cos (x±y) in terms of sinx, siny, cosx & cosy and their simple applications.

NCERT Solutions for Trigonometric Functions

Unit-II: Algebra

 

 

 

 

Complex Numbers and Quadratic Equations

Need for complex numbers, especially√−1, to be motivated by inability to solve some of the 
quadratic equations. Algebraic properties of complex numbers. Argand plane.

NCERT Solutions for Complex Numbers and Quadratic Equations

Linear Inequalities

Linear inequalities. Algebraic solutions of linear inequalities in one variable and their representation on the number line.

NCERT Solutions for Linear Inequalities

Permutations and Combinations

Fundamental principle of counting. Factorial n. (n!) Permutations and combinations, derivation of Formulae for nPr and nCr and their connections, simple applications.

NCERT Solutions for Permutations and Combinations

Binomial Theorem 

Historical perspective, statement and proof of the binomial theorem for positive integral indices. Pascal’s triangle, simple applications. NCERT Solutions for Binomial Theorem

Sequence and Series

Sequence and Series. Arithmetic Mean (A.M.) Geometric Progression (G.P.), general term of a G.P., sum of n terms of a G.P., infinite G.P. and its sum, geometric mean (G.M.), relation between A.M. and G.M.

NCERT Solutions for Sequence and Series 

Unit-III: Coordinate Geometry

 

 

Straight Lines

Brief recall of two dimensional geometry from earlier classes. Slope of a line and angle between two lines. Various forms of equations of a line: parallel to axis, point -slope form, slope-intercept form, two-point form, intercept form, Distance of a point from a line.

NCERT Solutions for Straight Lines 

Conic Sections

Sections of a cone: circles, ellipse, parabola, hyperbola, a point, a straight line and a pair of intersecting lines as a degenerated case of a conic section. Standard equations and simple properties of parabola, ellipse and hyperbola. Standard equation of a circle.

NCERT Solutions for Conic Sections

Introduction to Three-dimensional Geometry

Coordinate axes and coordinate planes in three dimensions. Coordinates of a point. Distance between two points.

NCERT Solutions for Introduction to Three-dimensional Geometry

Unit-IV: Calculus

Calculus

Derivative introduced as rate of change both as that of distance function and geometrically. Intuitive idea of limit. Limits of polynomials and rational functions trigonometric, exponential and logarithmic  functions. Definition of derivative relate it to scope of tangent of the curve, derivative of sum, difference, product and quotient of functions. Derivatives of polynomial and trigonometric functions.

NCERT Solutions for Limits and Derivatives

Unit-V: Statistics and Probability

Statistics

Measures of Dispersion: Range, Mean deviation, variance and standard deviation of ungrouped/grouped data. NCERT Solutions for Statistics 

Probability

Events; occurrence of events, ‘not’, ‘and’ and ‘or’ events, exhaustive events, mutually exclusive events, Axiomatic (set theoretic) probability, connections with other theories of earlier classes. Probability of an event, probability of ‘not’, ‘and’ and ‘or’ events.

NCERT Solutions for Probability 

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Haryana Board 12th English Syllabus 2025

Students can check below the HBSE Class 12 English Core syllabus 2025:

FLAMINGO (Prose)
THE LAST LESSON
LOST SPRING 
DEEP WATER 
THE RAT TRAP 
INDIGO
POETS AND PANCAKES 
THE INTERVIEW: PART I; THE INTERVIEW: PART II
GOING PLACES 
FLAMINGO (Poetry)
MY MOTHER AT SIXTY-SIX 
KEEPING QUIET
A THING OF BEAUTY 
A ROADSIDE STAND
AUNT JENNIFER’S TIGERS
VISTAS (SUPPLEMENTARY READER)
THE THIRD LEVEL
THE TIGER KING
JOURNEY TO THE END OF THE EARTH
THE ENEMY
ON THE FACE OF IT

MEMORIES OF CHILDHOOD: THE CUTTING OF MY LONG HAIR

MEMORIES OF CHILDHOOD: WE TOO ARE
HUMAN BEINGS

GRAMMAR
TENSES (In detail) - Filling suitable forms of verbs given in bracket
NARRATION - Change direct speech into indirect speech & vice-versa
ARTICLES - Types of Articles, use of A, An & The, Omission of articles.
VOICE - Active and Passive Voice
MODALS (In detail) – All Modals
READING SKILLS
Unseen Passage
Note Making
WRITING SKILLS
NOTICE, ADVERTISEMENT, POSTER
PARAGRAPH, REPORT WRITING
LETTER WRITING, APPLICATION WRITING
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HBSE Class 12th Accountancy Syllabus 2025

Students can find below the HBSE 12th Accountancy syllabus 2025

Accounting for Partnership Firms and Companies
Unit 1. Accounting for Partnership Firms

Partnership: features, Partnership Deed.

  • Provisions of the Indian Partnership Act 1932 in the absence of partnership deed.
    Fixed v/s fluctuating capital accounts. Preparation of Profit and Loss Appropriation account- division of profit among partners, guarantee of profits.
  • Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio).
    Goodwill: meaning, nature, factors affecting and methods of valuation - average profit, super profit and capitalization.
    Note: Interest on partner's loan is to be treated as a charge against profits.
    Goodwill: meaning, factors affecting, need for valuation, methods for calculation (average profits,
    super profits and capitalization), adjusted through partners capital/ current account. Accounting for Partnership firms - Reconstitution and Dissolution.
  • Change in the Profit Sharing Ratio among the existing partners - sacrificing ratio, gaining ratio, accounting for the revaluation of assets and reassessment of liabilities and treatment of reserves, accumulated profits and losses. Preparation of revaluation account and balance sheet.
    Admission of a partner - effect of admission of a partner on change in the profit sharing ratio, treatment of goodwill (as per AS 26), treatment for revaluation of assets and reassessment of liabilities, treatment of reserves, accumulated profits and losses.
  • Note:
    (i) If the realized value of tangible assets is not given it should be considered as realized at book value itself.
    (ii) If the realized value of intangible assets is not given it should be considered as nil (zero value).
    (ii) In case, the realization expenses are borne by a partner, clear indication should be given regarding the payment thereof. 
Unit-3 Accounting for Companies Accounting for Share Capital
  • Features and types of companies.
  • Share and share capital: nature and types
  • Accounting for share capital: issue and allotment of equity and preferences shares. Public subscription of shares - over subscription and under subscription of shares; issue at par and at premium, calls in advance and arrears (excluding interest), issue of shares for consideration other than cash.
  • Concept of Private Placement and Employee stock Option Plan (ESOP), Sweat Equity.
  • Accounting treatment of forfeiture and reissue of shares.
  • Disclosure of share capital in the Balance Sheet of a company. Accounting for Debentures
  • Debentures: Meaning, types, Issue of debentures at par, at a premium and at a discount. Issue of debentures for consideration other than cash; Issue of debentures with terms of redemption; debentures as collateral security-concept, interest on debentures (concept of TDS is excluded). Writing off discount / loss on issue of debentures.
Note: Discount or loss on issue of debentures to be written off in the year debentures are allotted from Security Premium Reserve (if it exists) and then from Statement of Profit and Loss as Financial Cost (AS 16) 
Financial Statement Analysis 
Unit 4: Analysis of Financial Statements Financial statements of a Company:
Meaning, Nature, Uses and importance of financial Statement. Statement of Profit and Loss and Balance Sheet 
Note: Exceptional items, extraordinary items and profit (loss) from discontinued operations are
excluded.
  • Financial Statement Analysis: Meaning, Significance Objectives, importance and limitations.
  • Tools for Financial Statement Analysis: Comparative statements, common size statements, Ratio analysis, Cash flow analysis.
  • Accounting Ratios: Meaning, Objectives, Advantages, classification and computation.
  • Liquidity Ratios: Current ratio and Quick ratio.
  • Solvency Ratios: Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio and Interest Coverage Ratio. Debt to Capital Employed Ratio.
  • Activity Ratios: Inventory Turnover Ratio, Trade Receivables Turnover Ratio, Trade Payables Turnover Ratio, Fixed Asset Turnover Ratio, Net Asset Turnover Ratio and Working Capital Turnover Ratio.
  • Profitability Ratios: Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net Profit Ratio and Return on Investment.
Unit 5: Cash Flow Statement Meaning, objectives Benefits, Cash and Cash Equivalents, Classification of Activities and preparation (as per AS 3 (Revised) (Indirect Method only)
Note:
(i) Adjustments relating to depreciation and amortization, profit or loss on sale of assets including
investments, dividend (both final and interim) and tax. 
(ii) Bank overdraft and cash credit to be treated as short term borrowings.
(iii) Current Investments to be taken as Marketable securities unless otherwise specified. 
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Complement of a SetEqual SetsUniversal SetFinite and Infinite SetEmpty SetSets and their RepresentationsRelations and FunctionsCartesian Products of SetsFunctionsRelationsBinomial TheoremBinomial Theorem for Positive Integral IndexComposition of Functions and Invertible FunctionTypes of FunctionsTypes of RelationsProperties of Inverse Trigonometric FunctionsInverse Trigonometric FunctionsBasic Concepts of Inverse Trigonometric FunctionsTypes of MatrixTranspose of a MatrixSymmetric and Skew Symmetric MatricesInvertible MatricesOperations on MatricesDeterminantsDeterminantsIntegration as Inverse Process of DifferentiationDifferentiationStandard DeviationAssumed Mean MethodCorrelation and RegressionZ Score TableCube and CuboidComplement of a SetEqual SetsUniversal SetFinite and Infinite SetEmpty SetSets and their RepresentationsRelations and FunctionsCartesian Products of SetsFunctionsRelationsBinomial TheoremBinomial Theorem for Positive Integral IndexComposition of Functions and Invertible FunctionTypes of FunctionsTypes of RelationsProperties of Inverse Trigonometric FunctionsInverse Trigonometric FunctionsBasic Concepts of Inverse Trigonometric FunctionsTypes of MatrixTranspose of a MatrixSymmetric and Skew Symmetric MatricesInvertible MatricesOperations on MatricesDeterminantsDeterminantsIntegration as Inverse Process of DifferentiationDifferentiationStandard DeviationAssumed Mean MethodCorrelation and RegressionZ Score TableCube and CuboidOverviewDIMENSIONS OF PHYSICAL QUANTITIESDIMENSIONAL FORMULAESignificant FiguresDIMENSIONAL ANALYSIS AND ITS APPLICATIONSINTERNATIONAL SYSTEM OF UNITSOverviewChange of StateIdeal Gas Equation and Absolute TemperatureThermal ExpansionHeat TransferSpecific HeatCalorimetryTemperature and HeatMeasurement of TemperatureThermodynamic ProcessCarnot EngineReversible and Irreversible ProcessThermal EquilibriumThermodynamic State Variables Equation of StateOverviewFirst Law of ThermodynamicsSecond Law of ThermodynamicsBehaviour of GasesKinetic Theory of Ideal GasOverviewPeriodic and Oscillatory MotionSimple PendulumSimple Harmonic MotionOverviewSpeed of a Travelling WaveDisplacement Relation in a Progressive WaveSuperposition PrincipleBeatsReflection of WavesKinematic Equation Uniformly of Accelerated MotionInstantaneous Velocity and SpeedOverviewAccelerationResolution of VectorsVector Addition by Analytical MethodScalars and VectorsMultiplication of Vectors by Real NumbersAddition and Subtraction of VectorsOverviewProjectile MotionMotion in a PlaneConservation of MomentumEquilibrium of a ParticleCircular MotionCommon Forces in MechanicsSolving Problems in MechanicsConservation of Mechanical EnergyPotential Energy of SpringPowerKinetic EnergyCollisionWorkConcept of Potential EnergyMoment of InertiaOverviewCentre of MassVector Product of Two VectorsTorque and Angular MomentumMotion of Centre of MassEquilibrium of a Rigid BodyOverviewAngular Velocity and Relation with Linear VelocityDynamics of Rotational Motion About a Fixed AxisKinematics of Rotational Motion About a Fixed AxisAngular Momentum of Rotation About a Fixed AxisKeplers LawOverviewEscape SpeedEarth SatellitesEnergy of an Orbiting SatelliteStress Strain CurveElastic ModuliApplications of Elastic Behaviour of MaterialsSurface TensionBernoulli PrinciplePressure in FluidsViscosityStreamline FlowForces between Multiple ChargesConductors and InsulatorsBasic Properties of Electric ChargeElectric ChargeElectric Charge and FieldElectric FluxElectric Charge and FieldElectric Field LinesContinuous Charge DistributionInterference Light Waves Youngs ExperimentRefraction Reflection Plane Wave Huygens PrincipleRefraction Reflection Plane Wave Huygens PrincipleEinstein Photoelectric TheoryPhotoelectric Effect Wave Theory LightPhotoelectric EffectElectron EmissionOverviewBohr Model of Hydrogen AtomRadioactivityPhysics Nuclei OverviewSize of NucleusBinding EnergyNuclear EnergySemiconductor Devices OverviewSemiconductor Devices OverviewSemiconductor DiodeDiode as RectifierIntrinsic SemiconductorExtrinsic SemiconductorOverviewPotential Due to Point ChargeCombination of CapacitorsElectrostatic PotentialEnergy Stored in a CapacitorCapacitors and CapacitanceEffect of Dielectric on CapacitanceElectrostatics of ConductorsPotential Energy of a System of ChargesPotential due to a System of ChargesElectric CurrentOverviewElectrical Energy and PowerTemperature Dependence of ResistivityWheatstone BridgeOverviewOhms LawKirchhoffs LawDrift of Electrons and the Origin of ResistivityTorque on Current Loop Magnetic DipoleMotion in Magnetic FieldSolenoidMagnetic Field due to a Current ElementMagnetic Field on Axis of Circular Current LoopAmpere Circuital LawMagnetic ForceOverviewMoving Coil GalvanometerMagnetism and MatterMagnetic Properties of MaterialsMagnetisation and Magnetic IntensityBar MagnetElectromagnetismMotional Electromotive ForceExperiments of Faraday and HenryAlternating Current OverviewTransformerAC Voltage Applied to a ResistorAC Voltage Applied to an InductorAC Voltage applied to a CapacitorAC Voltage applied to a Series LCR circuitRepresentation of AC Current and Voltage by VectorElectromagnetic SpectrumElectromagnetic WavesDisplacement CurrentTotal Internal ReflectionRefraction through a PrismOptical InstrumentsDerivation of Lens FormulaReflection of Light by Spherical MirrorsRefraction at Spherical Surface and by LensesDerive Equation of Motion by Calculus methodAlternating Current OverviewMole Concept and Molar MassSTOICHIOMETRY AND STOICHIOMETRIC CALCULATIONSPercentage CompositionLaws of Chemical CombinationAtomic and Molecular MassesProperties of Matter and their MeasurementImportance of ChemistryOverviewOverviewAtomic ModelsDiscovery of Sub Atomic ParticlesTowards Quantum Mechanical Model of AtomQuantum Mechanical Model of AtomElectronic Configuration Types of ElementsPeriodic Table Electronic Configuration of ElementPeriodic Trends in Properties of ElementsGenesis of Periodic ClassificationNomenclature of Elements with Atomic NumbersPresent Form of Periodic TableChemical Bonding and Molecular StructureHybridizationValence Bond TheoryMolecular Orbital TheoryHydrogen BondingIonic or Electrovalent BondKossel-Lewis Approach to Chemical BondingBond ParametersBonding in Homonuclear Diatomic MoleculesVSEPR TheoryApplications of Chemical BondingEquilibrium ProcessesHomogeneous EquilibriaFactors Affecting EquilibriaApplications of Equilibrium ConstantIonization of Acids and BasesIonic Equilibrium in SolutionEquilibrium in Chemical ProcessesSolubility Equilibria of Sparingly Soluble SaltsHeter Heterogeneous EquilibriaOxidation NumberClassification of Organic CompoundsIsomerismNomenclature of Organic CompoundsQuantitative AnalysisQualitative Analysis of Organic CompoundsOverviewStructural Representations of Organic CompoundsFundamental Concepts in Organic Reaction MechanismTetravalence of Carbon Shapes of Organic CompoundsMethods of Purification of Organic CompoundsClassificationAlkanesAlkenesAlkynesAromatic HydrocarbonCarcinogenicity and ToxicityAbnormal Molar MassColligative Properties and Molar MassSolubilityProteinsVitaminsCarbohydratesEnzymesHormonesNucleic AcidsElectrolytic Cells and ElectrolysisCorrosionGalvanic CellFuel CellsNernst EquationElectrochemical CellsBatteriesRate of ReactionIntegrated Rate EquationsCollision Theory of Chemical ReactionsTemperature Dependence of the Rate of a ReactionFactors Influencing Rate of a ReactionBonding in Metal CarbonylsDifference between Glucose and Fructose

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