UP Board Class 12 Accountancy Syllabus 2025-26

UP Board Class 12 Accountancy Syllabus 2025-26 Detailed Syllabus

The syllabus for UP Board Class 12 Accountancy has been thoughtfully designed to offer a strong understanding of accounting fundamentals. It introduces students to key principles and practical applications essential for the commerce stream. Detailed Curriculum

Part A: Accounting for Partnership Firms and Companies

This part of the syllabus focuses on foundational accounting principles related to partnerships and companies. It is designed to develop students’ understanding of real-world accounting scenarios and financial practices.

Unit 1: Accounting for Partnership Firms Topics Covered:

Fundamentals of Partnership: Features, Partnership Deed

Goodwill: Nature, Factors Affecting, Methods of Valuation

Change in Profit Sharing Ratio

Admission of a Partner

Retirement and Death of a Partner

Dissolution of Partnership Firm

Unit 2: Accounting for Companies Topics Covered:

Issue of Shares: At par, at premium, and at discount

Forfeiture and Reissue of Shares

Issue of Debentures: Types, Methods of Redemption

Presentation of Financial Statements of a Company

Part B: Analysis of Financial Statements

This section focuses on interpreting financial information to evaluate the financial performance of a business. It introduces students to essential tools and techniques for effective financial analysis.

Unit 3: Financial Statement Analysis Topics Covered:

Financial Statements: Meaning, Importance, and Objectives

Tools for Financial Statement Analysis: Comparative Statements, Common Size Statements

Unit 4: Accounting Ratios Topics Covered:

Liquidity Ratios

Solvency Ratios

Activity Ratios

Profitability Ratios

Unit 5: Cash Flow Statement Topics Covered:

Meaning and Objectives

Preparation of Cash Flow Statement as per AS-3

Project Work

Students are required to complete a project based on:

• Collection and analysis of source documents
• Preparation of vouchers and ledger accounts
• Financial statements preparation
• Presentation of project using charts or diagrams

Marks Distribution

Theory: 80 Marks

Project Work: 20 Marks

Total: 100 Marks

This structured division ensures that students receive ample exposure to both theoretical and practical aspects of the subject.

UP Board Class 12 Accountancy Syllabus 2025-26 Preparation Tips

To perform well in Class 12 Accountancy, a clear understanding of the syllabus and a focused study plan is essential. Here are some preparation tips to help you strengthen your grasp over concepts and improve your performance.

Understand the Syllabus Thoroughly: Before starting your preparation, go through the complete syllabus to understand the scope and weightage of each topic. Prioritize topics based on your strengths and weaknesses.

Focus on Conceptual Clarity: Instead of rote learning, try to understand the concepts deeply. This approach will help you solve application-based questions more effectively.

Practice Regularly: Accountancy is a subject that requires regular practice. Solve numerical problems, journal entries, and prepare financial statements to strengthen your grip on practical topics.

Refer to NCERT Textbooks: NCERT books are a valuable resource for UP Board students. They offer a clear and concise explanation of all topics.

Solve Previous Year Papers: Practicing past years' question papers can give you a fair idea of the paper pattern and frequently asked questions. It also helps in time management during the exam.

Revise Systematically: Allocate time for revision in your study schedule. Revise concepts, important formats, and formulas periodically to retain them better.

Use Visual Aids: Charts, flow diagrams, and mind maps can help you remember complex accounting processes and improve retention.

Prepare for the Project Work: Invest time in your project as it contributes 20 marks to your overall score. Choose a topic that interests you and present your findings creatively.

The UP Board Class 12 Accountancy Syllabus 2025-26 is comprehensive and aims to equip students with essential accounting knowledge and analytical abilities. By following a strategic study plan and focusing on clarity and practice, students can confidently approach the exam and achieve favorable results. Staying updated with the syllabus and focusing on consistent preparation is key to mastering Class 12 Accountancy.

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