Project Work in Accountancy, Class 12th

Part II of Syllabus of Accountancy, ‘Analysis of Financial Statements’ carries weightage of 40 marks, divided into two parts:

a) 20 marks theory paper included in 3 hrs. exam. to be held in March.

b) 20 marks project work to be finally concluded in the form of practical exam. and is to be finished up to 15th February.

The purpose of Project work in Financial Statement Analysis is to help the students develop the skills to comprehend, analyze and interpret accounting data of the business firms and make it meaningful for taking business decisions.

Project Work of 20 Marks:


a)Written Paper of 1 Hour – 12 Marks.

Students are to be given 2 application-oriented problems of 6 marks each covering the tools for analysis of financial statements. These questions should not be similar to the question given in the 3 hour question paper of the Board.

b)Project File – 4 Marks.

Students are required to prepare a Project File relating to the problems attempted by them as follows:

  1. Particulars to be written on the first page:

          Title of work – Name of the project.

          Identity of student – Name, Class and section, Board Roll No

          School – Name of the school

         Concerned  teacher – Name of the teacher who supervised the project work.

  1. Index to indicate columns for title of work, page no., date, teacher’s remarks and signature.
  2. The format for Project Work :

          a) Statement of the problem/Name of the Project

          b) Objectives

          c) Period of Study

          d) Source Material

          e) Tools of Analysis used

          f) Processing and Tabulation of data

          g) Diagrammatic/graphic presentation- pie-charts, bar-charts and graphs.

          h) Derivations, Interpretation and Conclusion.

          i)Assumptions (if any).

Three Projects are to be completed by the students :

  1. Comprehensive project.

      2 & 3. Specific projects covering the use of any two tools of financial analysis.

Specific projects can be on Segment Reporting , Comparative Statements, Common Size Statements , Ratio Analysis or Cash Flow Analysis , using these tools of Financial Statement Analysis.

How to write the Project file:

      1.Project File should be neatly handwritten with page numbers.

      2.Each step of the solution needs to be highlighted.

      3.Conclusions drawn should be placed in boxes at the end.

c)Viva – 4 Marks

Viva Questions  should relate only to the Project:

      a) To check the authenticity of the work.

b) To check that the student understands the idea behind the Project.

You must check Guidelines for Project Work in Accountancy issued by C.B.S.E.

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