RBSE Board Class 12 Accountancy Syllabus 2025-26

RBSE Board Class 12 Accountancy Syllabus 2025-26 Unit-Wise Breakdown

Here’s a comprehensive breakdown of each unit covered in the RBSE Board Class 12 Accountancy syllabus. This section is designed to give students clarity on the topics they will explore throughout the academic year.

Part A: Accounting for Partnership Firms and Companies (60 Marks)

Accounting for Partnership Firms

• Fundamentals
• Goodwill: Nature, Factors, and Methods of Valuation
• Change in Profit-Sharing Ratio
• Admission of a Partner
• Retirement and Death of a Partner
• Dissolution of Partnership Firm

Accounting for Companies

• Issue of Shares
• Forfeiture and Re-issue of Shares
• Issue of Debentures
• Redemption of Debentures

Part B: Financial Statement Analysis and Computer in Accounting (20 Marks)

Financial Statements of a Company

• Statement of Profit and Loss and Balance Sheet
• Financial Statement Analysis: Objectives, Tools, and Techniques

Accounting Ratios

• Liquidity Ratios
• Solvency Ratios
• Activity Ratios
• Profitability Ratios

Cash Flow Statement

• Meaning, Objectives, and Preparation as per Accounting Standards

Computer in Accounting

• Introduction to Computerized Accounting System
• Features, Advantages, and Limitations
• Comparison with Manual Accounting
• Types of Accounting Software

Project Work - Practical Exposure (20 Marks)

The syllabus includes a project work component that enables students to apply theoretical knowledge in practical scenarios. The project should be based on real or imaginary financial data and must include:

• Comprehensive accounting records
• Preparation of financial statements
• Analysis of data
• Use of accounting software (optional)

Why RBSE Class 12 Accountancy Syllabus 2025-26 is Important

This syllabus equips students with the skills necessary to read, analyze, and interpret financial documents. Students develop a deep understanding of partnership business transactions and corporate accounting mechanisms. It also nurtures real-world skills like ratio analysis and cash flow interpretation.

Through its structured design and project work, the syllabus aligns with national education standards and professional accounting practices. It not only helps students perform well in exams but also builds a solid foundation for courses like B.Com, CA, CS, CMA, and MBA.

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