WBCHSE Syllabus

West Bengal Council of Higher Secondary Education has reduced the WBCHSE Syllabus by 30-35% for upcoming Board Examinations to be held in March/April 2022. Concerned students can check and Download the New WBCHSE Reduced Syllabus for Class 11 and 12 here from this page. 

The direct links to download WBCHSE Syllabus 2022 PDF are facilitated in the below section of this page. It is extremely important for students to know about the WBCHSE New Syllabus to avoid any sort of confusion. With the help of syllabus and exam pattern, individuals can make their preparation better.

West Bengal Board Syllabus 2022:

The West Bengal Council of Higher Secondary Education conducts examinations with the purpose to check students’ knowledge and promote them to the next level.

To grab more details about WBCHSE Syllabus 2022 students need to look at below section which is created by the team of www.recruitmentinboxx.com, check it out:

WBCHSE Syllabus

WBCHSE Class 12 Syllabus 2022

Students can obtain the complete West Bengal 12th Board Syllabus to prepare for the upcoming Board Examinations and state-level competitive exams as well. In the following section, we have shared subject-wise WBCHSE Class XII Syllabus 2022 for Mathematics, Physics, Accountancy and various other subjects.

WBCHSE Syllabus 2022 for Mathematics:

WBCHSE Syllabus 2022 for Physics:

WBCHSE Syllabus 2022 for Chemistry:

WBCHSE 12th Syllabus 2022 for Languages:

WBCHSE Syllabus 2022 for Biological Sciences:

WBCHSE Syllabus 2022 for Accountancy:

West Bengal Board 12th Syllabus for Accountancy consists of three parts having an option in Part B or Part C. Part A is compulsory. Complete West Bengal Board Class 12 Syllabus for Accountancy is given below:

Part A

• Introduction to Partnership- 10 Marks
• Reconstruction of Partnership- 25 Marks
• Accounting for shares Capital- 20 Marks
• Accounting for Debentures- 5 Marks

Part B

• Analysis of Financial Statements- 12 marks
• Cash Flow Statement- 8 marks

Part C- Application of Computers in financial Accounting- 20 marks

Part D- Project Work

• File – 04 marks
• Written – 12 marks
• Viva – 04 marks

WBCHSE 11th Syllabus 2022

Students can obtain the complete West Bengal 11th Board Syllabus to prepare for the upcoming Board Examinations and state-level competitive exams as well. In the following section, we have shared subject-wise WBCHSE Syllabus 2022 for Commercial Law and Preliminaries of Auditing to be studied for both Class 11 and Class 12 Examinations.

WBCHSE Class XI Syllabus

Commercial Law and Preliminaries of Auditing

WBCHSE Syllabus – Commercial Law (45 Marks)

Introduction

a) Definition of Law,

b) Meaning of Commercial Law,

c) Sources of Indian Commercial Law

Law of Contract

a) Definition and meaning of agreement and contract – Essential elements of a contract.

b) Offer and acceptance – Definition and meaning of offer, offerer, offeree, promise, promisor, promisee; Rules regarding offer – Definition and meaning of acceptance;

Rules regarding acceptance – Methods of communication of offer and acceptance, Revocation of an offer and acceptance

c) Consideration – Definition and meaning of consideration – Types of consideration – Rules regarding consideration – “No consideration No Contract; Exceptions to the Rule.

d) Capacity of parties – Definition and meaning of capacity of parties – Definition and meaning of minority, The Law regarding Minor’s Agreement – Definition and meaning of persons of unsound mind, effects of agreements made by persons of unsound mind – meaning of disqualified persons.

e) Free consent – Definition and meaning of free consent – coercion, undue Influence, Misrepresentation, Fraud, Mistake; meaning, Rules regarding these.

The-law relating to Sale of Goods

a) Definition of Buyer, Seller; Meaning and definition of Goods, classification of Goods – Existing, Future, Contingent – Sale and Agreement to sell, difference between these two

The essential dements of a contract for the sale of goods – conditions and warranties, Implied condition and Implied Warranties – The Doctrine of Caveat Emptor

b) Transfer of ownership – when does property pass from the seller to the Buyer – Transfer of title by Non-owner.

WBCHSE Syllabus – Preliminaribs of Auditing (45 Marks)

UNIT – I Introduction to Auditing:

Definition of Auditing – Evolution of Auditing – Nature of Auditing – objectives of Auditing: Primary and Secondary – Importance of Auditing – Advantages of Auditing

Limitations – Relation and Differences between Accounting and Auditing – An Auditor is not an Accountant – Auditor: Professional and General Qualifications.

UNIT-2 Errors and Frauds and Auditor:

Errors in Accounting – Detection of Errors by Auditor * Frauds: Misappropriation and Manipulation – Detection of Frauds by Auditor – Duties of Auditor in relation to Errors and Frauds.

UNIT – 3 Different Types of Audit:

On the basis of Law: Statutory Audit – Non-statutory Audit – Government Audit. – On the basis of Time: Continuous Audit – Periodical Audit – Interim Audit. – On the basis of scope of work: Complete Audit – Partial Audit. – Interval Audit

Advantages and Limitations of Each Type of Audit – Distinction between: Continuous Audit and Periodical Audit, Statutory Audit and Non-statutory Audit – Interval Audit and Interim Audit.

UNIT – 4 Internal Control System

Definition, Features, Advantages and Limitations of Internal Control System – Internal Checking System: Definition – Objectives – Advantages – Limitations – Distinctions between Internal Control System and Internal Checking System – Relevance of Internal Control System in Auditing

PROJECT

1. Imagine yourself a buyer. Write a report of the steps you should follow in case of breach of contract of Sale of Goods.
2. Visit a big Shopping Mall and prepare a report on its internal control/internal checking system.

WBCHSE 12th Syllabus – Commercial Law (40 Marks)

The Law of partnership

a) Introduction – Definition of partnership from, essential elements of a partnership – who can be a partner? -Legal status of partnership firms – classification of partnership and partners – Partnership Deed.

b) Registration of Partnership firms – The formalities of registration – Consequences of non-registration

c) Rights and liabilities of partner – Mutual rights and duties u/s 12,13 – The authority of a partner, Express and Implied authority, Limitations of implied authority, Alteration of authority, Authority in an emergency – Liability of partners to outsiders – Rights and duties of partners – Position of minor in partnership firm.

The Law relating to Negotiable Instruments

a) Introduction – Concept of Negotiable Instruments, Essential features of Negotiable Instruments, Types of Negotiable Instruments – Promissory Note: definition and essential elements – Bills of Exchange; definition and essential elements

Cheque: Definition, Features, Types – Difference between promissory Note and Bill of Exchange, Difference between bill of exchange and Cheque – Meaning of Holder and Holder in due course, Rights of a Holder in due course.

b) Acceptance, Negotiation, Endorsement – Acceptance: Definition, Types, When acceptance is not necessary; Time and place of presentment for acceptance, – Negotiation: Meaning, Negotiation by delivery, Negotiation by endorsement, Who may negotiate? – Endorsement: Definition, Effect, Types, Rules of endorsement

The Law of Insurance

a) principles – Objects of insurance – contract of insurance; characteristics – meaning of the terms insurer, insured, insurance policy, premium, risk, cover note.

b) Life insurance – Definition, difference between life insurance and property insurance, types of life insurance, meaning of surrender value, Nomination, procedures, Effects of suicide.

c) Marine Insurance – Definition, features, types. Fire Insurance – Definition, features, types

WBCHSE XII Syllabus – Preliminaries of Auditing (40 Marks)

UNIT – I New Branches of Auditing

• Cost Audit: Definition – Objectives – Advantages – Limitations
• Management Audit: Definition – Objectives – Advantages – Limitations
• Performance Audit: Definition – Objectives – Advantages – Limitations
• Social Audit: Definition – objectives – Advantages – Limitations

UNIT – 2 Pre-Audit Procedure

• Preparatory Steps before commencement of new audit
• Audit Programme: Definition – Objectives – Features – Advantages – Limitations
• Audit Memorandum: Definition – General Contents.
• Explanation of the Terms: Audit File – Audit planning – Audit working papers (excluding detailed discussion)
• Routine Checking: Definition – Scope – Objectives – Advantages – Limitations.
• Test Checking: Definition – Factors to be considered – Advantages – Limitations

UNIT – 3 Vouching of Transactions

• Vouching: Definition – Features – objectives – Importance – Important Factors to be considered in vouching
• Voucher: Definition – classification – Features
• Comparison between Routing checking and vouching

PROJECT

• Visit an Audit Firm, collect data on the pre-audit procedure and prepare a report.
• Visit two partnership firms, go through their Partnership Deed and write a report.

Direct Links To Download WBCHSE Syllabus PDF:

Steps to Download WBCHSE Syllabus 2022:

• Go to the official website of West Bengal Council of Higher Secondary Education –  www.wbchse.nic.in.
• Then check the left section of the home page and select Syllabus option.
• Within few seconds you will redirected on a new page.
• Select your class and subject.
• A PDF file will be visible to you, which include the WBCHSE English syllabus and WBCHSE Bengali syllabus.
• Read all the instructions and about subjects and exam.
• Download the WBCHSE Syllabus 2022 PDF and take a hard copy of the same for further use.

Press Here For WBCHSE Syllabus Official Link

Official Note:

If you find the above information about WBCHSE Syllabus 2022 helpful then you can bookmark this page by pressing Ctrl.+D. For latest updates on WBCHSE Class XI- XII Syllabus stay tuned with the team of www.recruitmentinboxx.com or follows us on social media.