West Bengal Board Class 12 Accountancy Syllabus, 2025-26

Unit-Wise Breakdown of West Bengal Board Class 12 Accountancy Syllabus, 2025-26

Here's a detailed look into each unit of the syllabus, including topics that are covered under each category.

Unit 1: Accounting for Partnership Firms – I & II 

• Features and preparation of Partnership Deed
• Fixed and fluctuating capital methods
• Profit and Loss Appropriation Account
• Goodwill: valuation and treatment
• Adjustments for interest, drawings, and salary
• Admission, retirement, and death of a partner
• Revaluation of assets and liabilities
• Settlement of accounts on dissolution

Unit 2: Accounting for Companies – I & II 

• Introduction to company accounts
• Share capital and debenture accounting
• Types of shares and debentures
• Issue, forfeiture, and reissue of shares
• Disclosure of share capital as per Companies Act, 2013

Unit 3: Analysis of Financial Statements / Computerized Accounts 

• Financial Statement Analysis: objectives, limitations
• Ratio Analysis: liquidity, solvency, activity, profitability
• Comparative and Common Size Statements
• Basics of spreadsheets and payroll accounting
• Charts, graphs, pivot tables, and data handling in Excel
• Database Management System with MS Access

Unit 4: Cash Flow Statement (Alternate to Computerized Accounting) 

• Indirect method of preparation
• Classification of operating, investing, and financing activities

Why Study West Bengal Board Class 12 Accountancy Syllabus, 2025-26

The West Bengal Board Class 12 Accountancy Syllabus, 2025-26 is designed not only to prepare students for board examinations but also to cultivate analytical thinking and practical knowledge for higher education and commerce-related careers. The curriculum's inclusion of financial tools, company laws, and technology ensures students stay aligned with modern business trends.

Through step-by-step concepts from partnership dealings to cash flow statements, the syllabus builds core financial interpretation skills. In addition, students gain real-time application experience through project work and spreadsheet-based analysis, developing confidence to handle business documentation and reports.

The West Bengal Board Class 12 Accountancy Syllabus, 2025-26 is more than a scoring subject. It is a bridge between commerce theory and professional accounting practice. Students who follow this curriculum gain clarity in accounting processes, legal regulations, and tech-integrated finance operations. With consistent practice and conceptual clarity, success in this subject becomes achievable.

Stay connected with academic resources and timely updates to optimize your preparation for the West Bengal Board Class 12 Accountancy Syllabus, 2025-26. Keep learning, stay consistent, and nurture your accounting acumen for a strong foundation in commerce

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