MBSE HSSLC Syllabus 2027: Mizoram Board 12th Syllabus PDF

MBSE HSSLC Syllabus for English

Following are the topics to be prepared for English for MBSE class XII exam:

MBSE HSSLC Syllabus for Commerce

ECONOMICS SYLLABUS

PART- A MICROECONOMICS

Introduction:

• Macroeconomics: It’s meaning and scope viz Central Problems
• Growth
• Inflation
• Employment
• basic concepts of macroeconomics
• Business Cycle
• Capital Goods
• Final Goods
• Intermediate Goods
• Stocks and Flows
• Gross Investment
• Depreciation
• Aggregate Demand
• Aggregate Supply
• Consumption goods

National Income and related Aggregate

• Basic concept and measurement
• circular flow of income
• method of calculating N.I
• concepts of aggregates related to NI
• GNP, NNP, Gross and Net Domestic Product (GDP & NDP)
• at market price, at factor cost, national Disposable
• Income (gross and net)

Theory of Income and employment

• Aggregate demand and its composites
• propensity to consume
• propensity to save
• Equilibrium output
• consumption function and Investment functions

Money and Banking 

• Money — Meaning, Functions, and types
• Supply of Money
• Currency
• net demand deposits
• commercial banks
• Definition and Functions of Money and Credit Creation by Commercial banks
• Central Bank – Meaning and Functions

Monetary policy, Fiscal policy, and Government budget

• Fiscal Policy – meaning, types, and tools
• Government Budget – meaning, objectives, components, and types
• classification of expenditures – revenue expenditure and capital expenditure
• Various measures of government
• deficit – revenue deficit, fiscal deficit, primary deficit

PART- B INDIAN ECONOMIC DEVELOPMENT 

Introduction

• Parameter of development
• per capita income
• HDI in India
• Main features, problems
• policies of agriculture and foreign trade

Planning and Economic Development in India

• Objectives
• Targets
• Achievements and drawbacks of different Five Year
• Plans in India

Structural change in the Indian Economy after Liberalization

• Meaning
• Need
• Significance, and Features of Liberalization
• Globalization
• Disinvestment
• Privatization
• Present Features of Indian Economy

Current challenges facing Indian Economy

• Poverty – absolute and relative
• main programs for poverty allocation
• A critical assessment
• Rural development
• Key issues credit and marketing
• role of co-operative
• agricultural diversification
• Alternative farming – organic farming
• Human capital formation
• role of human capital in economic development
• Sustainable Economic growth
• meaning, the effect of economic Development on resources and the environment

Economic Growth and Development

• Economic Growth and Development-Meaning
• Comparative Study of India and China on the Following

Indicators:

• unemployment
• GDP growth, GDP per capita,
• GDP purchasing power parity,
• Amount in direct foreign investment,
• Inflation,
• Poverty

Accountancy Syllabus

• Meaning and Definition
• Features and limitations
• Differences between incomplete records and double entry system
• Statement of Affairs Method
• Steps to be followed
• Conversion method
• Steps to be followed
• Statement of affairs method
• Conversion method
• The distinction between Statement of affair and Balance Sheet

Accounts of non-profit organizations

• Introduction
• Receipts and Payments Account
• Meaning
• Format
• Income and Expenditure Account: Meaning
• Format
• The distinction between Receipts and Payments A/c and Income and Expenditure A/c
• Balance Sheet
• Items peculiar to non-profit organizations

Partnership accounts – basic concepts

• Partnership: Meaning and Features
• Features limited Liability Partnership
• Partnership deed
• Relevant provisions of Indian Partnership Act 1932 in the absence of partnership deed
• Types of Partners
• Fixed/fluctuating capital accounts
• Interest on capital and Interest on drawings
• Salary and commission
• Division of profits among partners
• Profit and loss appropriation account

Treatment of goodwill in partnership accounts

• Goodwill: Meaning and nature
• Methods of valuation of Goodwill
• Average profit method
• Super profit method
• Capitalisation method
• Need for valuation of goodwill in partnership

Partnership- admission

• Introduction; Sacrificing ratio and new profit sharing ratio
• Revaluation of Assets and Liabilities
• Adjustment for Goodwill
• Accounting treatment of reserves and accumulated profits
• Revaluation account
• capital account
• Balance Sheet of a new firm

Partnership accounts- retirements

• Meaning and reasons for retirement
• Gaining ratio and new profit sharing ratio
• Revaluation of Assets and Liabilities
• Adjustment for Goodwill
• Accounting treatment of the distribution of reserves and accumulated profits
• Revaluation account
• capital account
• Balance Sheet after retirement

Partnership accounts-

• the Meaning; New profit sharing ratio and gaining ratio
• Revaluation of Assets and liabilities
• Adjustment for goodwill
• Distribution of accumulated profits and losses
• Amount due to deceased partner’s executor
• Settlement of amount due death of a partner

Company accounts- I

• Company: Definition and characteristics
• Characteristics of a Company
• Different types of shares and share capital
• Accounting treatment for issue of shares at par, Premium, and discount
• Oversubscription and under subscription of shares
• Forfeitures and reissue of shares

Financial statement analysis- I

• Financial Statements
• Meaning and Feature
• Significance & Limitations
• Format of company final accounts as per companies act, 2013
• Tools of financial statement analysis
• Common size statement
• Comparative statement
• Trend Analysis
• Funds Flow Statement
• Cash Flow Statement

Financial statement analysis- II

• Common Size Financial Statements
• ComparativeFinancial Statements
• Trend Analysis

Financial statement analysis- III

• Accounting Ratios
• Meaning and Definition
• Objectives and importance
• Advantages and limitations
• Classification of Ratios based on financial statements and functions;
• Computation of ratios

Computer application in accounting- I

• Application of computerized accounting system
• Automating the accounting system
• Designing the accounting reports
• Data exchange with other information systems

Computer application in accounting- II

• Application of Computerised account system
• “Tally with GST package”
• Practical on Application of accounting software
• Creation of Company
• Accounts Group
• generation of reports

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