Lesson Plan for Accounts Class 12 PDF

Accountancy is a subject that focuses on the principles and practices of accounting. It is a crucial subject for Commerce students as it provides a strong foundation in financial management and prepares them for future careers in finance, business, or entrepreneurship. 

Lesson Plan for Class 12 Accounting

A lesson plan for accountancy helps students and teachers map their learning, making even complex topics easier to understand. With the help of the accounting lesson plan in class 12, studying becomes easier and more interesting. These lesson plans are aligned with the CBSE syllabus and provide a structured approach by covering all the topics important to Class 12 accounts.

Lesson Plans from DIKSHA (Book-1)

<red> ➜ <red>Chapter 1 Accounting for Non-profit Organisation Class 12 Lesson Plans 

<red> ➜ <red>Chapter 2 Accounting for Partnership Basic Concept Class 12 Lesson Plans 

<red> ➜ <red>Chapter 3 Reconstitution of a Partnership Firm - Admission of a Partner Class 12 Lesson Plans 

<red> ➜ <red>Chapter 4(a) Reconstitution of a Partnership Firm - Retirement of a Partner Class 12 Lesson Plans 

<red> ➜ <red>Chapter 5 Dissolution of Partnership Firm Class 12 Lesson Plans  

Lesson Plans from DIKSHA (Book-2)

<red> ➜ <red>Chapter 1 Accounting for Share Capital Class 12 Lesson Plans  

<red> ➜ <red>Chapter 2 Issue and Redemption of Debentures Class 12 Lesson Plans  

<red> ➜ <red>Chapter 5 Accounting Ratio Class 12 Lesson Plans

<red> ➜ <red>Chapter 6 Cash Flow Statement Class 12 Lesson Plans 

Lesson Plans from Other Sources (Book-1)

<red> ➜ <red>Chapter 2 Accounting for Partnership Basic Concept Class 12 Lesson Plans

<red> ➜ <red>Chapter 4(a) Reconstitution of a Partnership Firm - Retirement of a Partner Class 12 Lesson Plans  

<red> ➜ <red>Chapter 4(b) Death of Partner Class 12 Lesson Plans  

<red> ➜ <red>Chapter 5 Dissolution of Partnership Firm Class 12 Lesson Plans  

Lesson Plans from Other Sources (Book-2)

<red> ➜ <red>Chapter 1 Accounting for Share Capital Class 12 Lesson Plans  

<red> ➜ <red>Chapter 3,4 Financial Statements of a Company and Analysis Class 12 Lesson Plans  

<red> ➜ <red>Chapter 5 Accounting Ratio Class 12 Lesson Plans  

<red> ➜ <red>Chapter 6 Cash Flow Statement (1)  Class 12 Lesson Plans 

<red> ➜ <red>Chapter 6 Cash Flow Statement (2)  Class 12 Lesson Plans 

Resources Other than the Lesson Plan

Preparing for NCERT Class 12 accounts can be greatly enhanced with the use of supplementary resources. Here are some additional materials that can help:

• Reference books: Books such as Accounting for Companies by Dhanpat Rai provide detailed explanations of complex topics and a variety of problems, including solved examples.

• Online Learning Platforms: various types of online learning platforms offer video tutorials and practice exercises on a variety of topics covered in the 12th-grade syllabus. Many students grasp the concept quickly with the help of visual aids. 

• Practice papers and sample papers: They are the best resource that every student must have. They provide a better view of the pattern of question papers, help students analyse their performance, and also build confidence. 
• YouTube Channels: YouTube channels are the best online learning aids. It has various YouTube channels offering free video lessons on a wide range of topics in the NCERT syllabus.

The lesson plan for accounting promotes structured learning by helping teachers stay organised. It contains many engaging materials, such as mind maps, and is also beneficial for time management as every topic is equipped with a time duration, avoiding any rush in completing the chapters. 

FAQs

Q1. Are all units of Financial Statements and Partnership covered thoroughly?
Yes, the lesson plans provide comprehensive coverage of all units in the Financial Statements and Partnership chapters. Each concept is broken down into smaller, manageable sections to ensure complete understanding. Real-life examples and accounting case studies are also included to make the material more relatable and easier to grasp.

Q2. Are ledger formats and journal entries structured for teaching ease?
Absolutely. The lesson plans include clear and structured formats for teaching ledger entries and journal entries. These step-by-step breakdowns are designed to enhance student understanding by showing how each transaction is recorded, ensuring that the flow from journal to ledger is well illustrated.

Q3. Do the plans include teaching notes for each new accounting concept?
Yes, every new accounting concept, whether it's related to balance sheets, income statements, or financial ratios, comes with teacher-specific notes. These notes outline the key points to emphasize, common student difficulties, and how to effectively explain complex topics such as depreciation, partnership agreements, and profit-sharing ratios.

Q4. Is guidance included for board work during accounting problem-solving?
Yes, the lesson plans include specific guidance for board work, especially when solving accounting problems. Teachers are provided with suggestions on how to present journal entries, ledger postings, and financial statements clearly on the board, using both columnar and T-format methods.

Q5. Can these lesson plans be used for demonstration classes or inspections?
Definitely. These lesson plans are ideal for demonstration classes and inspections as they include detailed explanations, sample solutions, and suggested teaching methods that are aligned with CBSE standards. They are structured to highlight key learning outcomes and teaching strategies that can be easily observed.

Q6. Are T-format and columnar formats provided where needed?
Yes, the lesson plans include T-format and columnar formats for topics like journal entries and balance sheets. These formats help in presenting the material clearly, making it easier for students to follow along and practice their accounting skills effectively.

Q7. Are suggestions included for balancing theory and numericals in teaching time?
Absolutely. The plans offer guidance on how to balance the theoretical concepts with numerical practice. The time allocation between theory explanation and practical problem-solving is structured in a way that ensures students are well-prepared for both written exams and practical application.

Q8. How can teachers request free specimen books from Educart?
Teachers can request free specimen books directly from the Educart website by filling out a simple request form. Once the request is submitted, Educart will verify the details and send the specimen books to the teacher or their school for review and classroom use.

Q9. Can coaching institutions also request free specimen copies from Educart?
Yes, coaching institutions are eligible to request free specimen copies of the Educart study materials. Institutions can submit their details through the website, and Educart will ensure that the requested specimen copies are delivered for evaluation and potential adoption in their teaching curriculum.