Bihar Board Class 12 Accountancy Syllabus 2025-26

Unit-Wise Breakdown of BSEB Class 12 Accountancy Syllabus 2025-26

The syllabus is divided into two broad sections. Each section contains various units that cover important economic theories and their practical applications.

Part A Financial Accounting (40 Marks)

This section focuses on the foundational principles and procedures involved in financial accounting. It introduces students to partnership accounting and corporate financial statements.

Unit 1 Accounting for Partnership Firms (20 Marks)

Fundamentals of Partnership

• Nature of Partnership, Partnership Deed, Profit & Loss Appropriation Account
• Interest on Capital, Drawings, and Loans

Goodwill: Nature and Valuation

• Methods: Average Profit, Super Profit, Capitalization Method

Reconstitution of Partnership

• Admission of a Partner, Retirement/Death of a Partner
• Treatment of Goodwill, Revaluation of Assets & Liabilities

Unit 2 Accounting for Share Capital (12 Marks)

Company Accounts

• Issue of Shares: Forfeiture, Reissue, and Buyback
• Accounting Treatment of Share Capital Transactions

Unit 3 Financial Statements of a Company (8 Marks)

• Balance Sheet & Profit & Loss Account
• Adjustments & Final Accounts Preparation

Part B Financial Statement Analysis (30 Marks)

This section focuses on interpreting financial data to assess a company’s performance and financial position. It helps students build analytical skills through tools like ratio analysis and cash flow statements.

Unit 4 Analysis of Financial Statements (12 Marks)

Tools for Analysis

• Comparative Statements, Common-Size Statements
• Ratio Analysis (Liquidity, Solvency, Profitability Ratios)

Unit 5 Cash Flow Statement (18 Marks)

• Operating, Investing, and Financing Activities
• Preparation of Cash Flow Statement (Direct & Indirect Method)

Practical/Project Work (30 Marks)

The Bihar Board Class 12 Accountancy Syllabus 2025-26 includes project work to enhance practical understanding.

Project Topics (Choose Any One)

1. Case Study on Partnership Firm (Admission/Retirement of Partner)
2. Financial Statement Analysis of a Company (Using Ratio Analysis)
3. Preparation of Cash Flow Statement (Based on Real Business Data)

Viva-Voce (10 Marks)

• Oral examination based on the project report

Why the Bihar Board Class 12 Accountancy Syllabus 2025-26 Matters

The Bihar Board Class 12 Accountancy Syllabus 2025-26 plays a crucial role in equipping students with in-depth accounting knowledge and real-world application skills. The inclusion of modern tools like computerised accounting ensures that learners stay updated with evolving industry practices. Through chapters on partnership firms and company accounts, students gain clarity on real business scenarios, enhancing their analytical and problem-solving abilities.

Additionally, the BSEB framework ensures that learners develop a well-rounded understanding, ready for higher studies or vocational pathways. The addition of project work fosters research aptitude and practical exposure.

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