Home Articles Bihar Board Class 12 Accountancy Syllabus 2025-26: Download PDF Below

Bihar Board Class 12 Accountancy Syllabus 2025-26: Download PDF Below

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Prateek Tomar
Prateek Tomar
Bihar Board Class 12 Accountancy Syllabus 2025-26: Download PDF Below

Bihar Board Class 12 Accountancy Syllabus 2025-26 was uploaded on the official website of the Bihar School Examination Board. The syllabus is divided into 2 parts - Financial Accounting and Financial Statement Analysis. Both the units include different chapters introducing students with various topics such as Partnership Firm, Share Capital, Financial Statements, Cash Flow Statement, and more. The theory exam will include questions worth 40 marks from Part A and 30 marks from Part B. In addition, there will be a practical exam/project work worth 30 marks. While preparing the syllabus, you can also go through the Bihar Board 12th Exam Pattern 2025-26 to get an idea of the types of questions asked in the exam. Check out more information about the Bihar Board Class 12 Accountancy Syllabus 2025-26 here.

DownloadBihar Board Class 12 Accountancy Syllabus 2025-26 here

Bihar Board Class 12 Accountancy Syllabus 2025-26

Students can refer to the table below to check the Bihar Board Class 12 Accountancy Syllabus 2025-26:

Chapter Name

Topics

Part A - Financial Accounting

Accounting for Partnership Firms

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

Accounting for Share Capital

Company Accounts

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

Financial Statements of a Company

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

Part B - Financial Statement Analysis

Analysis of Financial Statements

Tools for Analysis

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

Cash Flow Statement

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

Students must understand the Bihar Board Class 12 Accountancy Syllabus 2025-26 in detail to prepare for the exams thoroughly. They can also check their knowledge by solving model papers or previous year's question papers uploaded on the official website of BSEB. For more details about the syllabus, keep visiting the page at regular intervals.

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