The Bihar Board Class 12 Accountancy Syllabus 2025_2026 is carefully designed to provide students with an in-depth understanding of financial accounting concepts, practical recording methods, and analytical tools. This syllabus covers topics such as partnership accounts, company accounts, financial statement analysis, cash flow statements, and computerised accounting systems. It helps students build a strong foundation in commerce and accounting, preparing them for higher education and professional roles in accounting, finance, and business management.
Bihar Board Class 12 Accountancy Syllabus 2025-2026 | Unit-wise Chapters & Exam Pattern
Detailed Syllabus – Unit-wise and Chapter-wise
Unit 1: Accounting for Partnership Firms
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Fundamentals of Partnership – Nature, Partnership Deed, Fixed and Fluctuating Capital Accounts, Past Adjustments
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Goodwill: Nature and Valuation – Average Profit Method, Super Profit Method, Capitalisation Method
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Change in Profit-Sharing Ratio among Partners – Adjustments for Reserves and Accumulated Profits
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Admission of a Partner – New Ratio, Sacrificing Ratio, Revaluation of Assets and Liabilities
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Retirement of a Partner – Settlement of Accounts, Gaining Ratio, Revaluation
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Death of a Partner – Calculation of Deceased Partner’s Share of Profit and Goodwill
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Dissolution of Partnership Firm – Settlement of Liabilities, Preparation of Realisation Account
Unit 2: Accounting for Companies
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Accounting for Share Capital – Issue, Forfeiture, and Reissue of Shares
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Accounting for Debentures – Issue, Redemption, and Interest on Debentures
Unit 3: Financial Statement Analysis
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Financial Statements of a Company – Form and Content as per Schedule III
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Analysis of Financial Statements – Objectives, Importance, and Limitations
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Tools for Financial Statement Analysis – Comparative Statements, Common Size Statements, Ratio Analysis
Unit 4: Cash Flow Statement
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Meaning and Objectives of Cash Flow Statement
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Preparation as per Accounting Standard (AS)-3 – Operating, Investing, and Financing Activities
Unit 5: Computerised Accounting System
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Introduction to Computerised Accounting – Features, Advantages, and Limitations
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Comparison between Manual and Computerised Accounting
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Database Concepts – Tables, Queries, Forms, and Reports
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Practical Applications in Business Accounting
Bihar Board Class 12 Accountancy Exam Pattern 2025-2026
| Type of Questions | Number of Questions | Marks per Question | Total Marks |
|---|---|---|---|
| Very Short Answer (Objective) | 30 | 1 | 30 |
| Short Answer | 8 | 2 | 16 |
| Long Answer | 8 | 4 | 32 |
| Numerical/Practical Problems | 4 | 6 | 24 |
| Total | 50 Questions | — | 100 Marks |
Passing Marks: 33% (Theory) and practical (if applicable) combined.
Time Duration: 3 Hours.
Recommended Books for Bihar Board Class 12 Accountancy
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Bihar Board Prescribed Accountancy Textbook – Class 12 (Latest Edition)
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Double Entry Book Keeping – T.S. Grewal
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Accountancy – D.K. Goel
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NCERT Accountancy Part 1 & Part 2 (for conceptual clarity)
Conclusion
The Bihar Board Class 12 Accountancy Syllabus 2025_2026 blends theoretical concepts with practical applications, ensuring students are well-prepared for board examinations and future commerce-related careers. Regular practice of numerical questions, along with clarity on concepts, will help students excel.
FAQs
Bihar Board Class 12 Accountancy Syllabus 2025_2026
Q1. What is the total number of units in the Bihar Board Class 12 Accountancy syllabus 2025-26?
There are five main units – Partnership Firms, Company Accounts, Financial Statement Analysis, Cash Flow Statement, and Computerised Accounting System.
Q2. Does the syllabus include Computerised Accounting?
Yes, Unit 5 covers Computerised Accounting concepts, advantages, and database usage.
Q3. Is the Cash Flow Statement part of the Class 12 exam?
Yes, it is covered under Unit 4 and is an important topic for exams.
Q4. How many marks are allotted for practical or numerical questions?
Numerical and problem-solving questions generally carry around 24 marks.
Q5. Which book is best for Class 12 Bihar Board Accountancy preparation?
The Bihar Board textbook, along with reference books like T.S. Grewal and D.K. Goel, are recommended.
Q6. Are there any changes in the 2025-26 syllabus compared to last year?
The core topics remain the same, but students should refer to the latest Bihar Board syllabus for updated guidelines.
Q7. Is Partnership Firm accounting important for the exam?
Yes, it is a high-weightage unit and frequently appears in exams.
Q8. What is the exam duration for Class 12 Accountancy?
The exam duration is 3 hours.
Q9. How to prepare for ratio analysis in Unit 3?
Practice formulas thoroughly and solve past years’ question papers to gain confidence.
Q10. Where can I download the Bihar Board Class 12 Accountancy syllabus PDF?
It can be downloaded from the official Bihar School Examination Board (BSEB) website.
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