Syllabus

Grade 12 Accounting II Syllabus (2080)

Class 12 Accounting II Syllabus: Grade 12 Accounting II syllabus for 2080, recently released by NEB, offers a Class 12 Comprehensive Curriculum for students studying Account subject.

Accounting II Syllabus, Grade 12

  • Principle of Accounting II
  • Subject code: 104
  • Annual Teaching hours: 160
  • Credit hours: 5

Unit 1: Accounting for Companies

1.1 Concept of corporate 6LH

1.1.1 Company

  • Private company and public company: Meaning, Characteristic;
  • Differences between private company and public company;
  • Documents of the company (memorandum of association, articles of association and prospectus)

1.2 Accounting for shares 8LH

1.2.1 Capital of the company

  • Meaning of share capital, types of share capital (authorized, issued, subscribed, called up and paid up capital);
  • Shares of the company: meaning, characteristic types of shares (ordinary and preference shares);
  • Types of preference shares: redeemable preference
    shares, irredeemable preference shares, convertible preference shares,
    non-convertible preference shares, participating preference shares,
    non-participating preference shares, cumulative preference shares,
    non-cumulative preference shares;
  • Difference between equity shares and preference shares;
  • Procedures of share issue as per the Nepal Company Act.
  • Method of share issue and accounting recoding: lump sum basis, installment basis;
  • Forfeiture of shares and reissue of shares;
  • Under subscription of shares, over subscription of shares (excess shares entire rejected, pro-rata allotment, mixed allotment);
  • Shares issued for cash at par, premium and discount;
  • Shares issued at other than cash;
  • Share issued for underwriting commission and brokerage.  

1.3 Accounting for debentures 5LH

1.3.1 Debenture

  • Meaning, characteristic and importance of debentures;
  • Types of debentures: bearer and registered, naked
    and secured, redeemable and irredeemable, convertible and
    non-convertible, first and second debentures;
  • Differences between shares and debentures;
  • Issue of debentures in consideration for other than cash
  • Accounting treatment for debentures issue: lump sum basis;
  • Issue of debentures with redeemable condition;
  • Issue of debentures for collateral security;
  • Redemption of debentures at lump sum basis;
  • Conversion of debentures into shares.

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