The syllabus is one of the most important documents needed by students when preparing for the board exams. It will include the names of the chapters that will be coming in the JAC 12th Board 2025 along with the marks allotted to each chapter. The Accounting syllabus is divided into two sections. Section one will have topics from Accounting For Partnership Firms and Companies followed by the second section of Financial Statement Analysis. Section A is structured for 60 marks, Section B is for 20 marks, and project work is also for 20 marks. The Accountancy theory paper will be conducted for 80 marks and 20 marks will be allotted for the project work assigned to the students by their teachers. Check more information about the JAC Class 12 Accountancy Syllabus 2025 along with the direct PDF and the procedure to download the PDF from the official website here.
DownloadJAC Class 12 Accountancy Syllabus 2025-2026 here
JAC Class 12 Accountancy Syllabus 2025-2026
Below given is the detailed syllabus:
Name of Chapter | Subtopic of Chapter |
Chapter 1: Accounting for Partnership: Basic Concepts | 1.1 Nature of Partnership 1.2 Partnership Deed 1.3 Special Aspects of Partnership Accounts 1.4 Maintenance of Capital Accounts of Partners 1.5 Distribution of Profit among Partners 1.6 Guarantee of Profit to a Partner 1.7 Past Adjustments 1.8 Final Accounts |
Chapter 2: Reconstitution of a Partnership Firm – Admission of a Partner | 2.1 Modes of Reconstitution of a Partnership Firm 2.2 Admission of a New Partner 2.3 New Profit Sharing Ratio 2.4 Sacrificing Ratio 2.5 Goodwill 2.6 Adjustment for Accumulated Profits and Losses 2.7 Revaluation of Assets and Reassessment of Liabilities 2.8 Adjustment of Capitals 2.9 Change in Profit Sharing Ratio among the Existing Partners |
Chapter 3: Reconstitution of a Partnership Firm – Retirement/Death of a Partner | 3.1 Ascertaining the Amount Due to Retiring/Deceased Partner 3.2 New Profit Sharing Ratio 3.3 Gaining Ratio 3.4 Treatment of Goodwill 3.5 Adjustment for Revaluation of Assets and Liabilities 3.6 Adjustment of Accumulated Profits and Losses 3.7 Disposal of Amount Due to Retiring Partner 3.8 Adjustment of Partners’ Capitals 3.9 Death of a Partner |
Chapter 4: Dissolution of Partnership Firm | 4.1 Dissolution of Partnership 4.2 Dissolution of a Firm 4.3 Settlement of Accounts 4.4 Accounting Treatment |
Part B: Chapter 1: Accounting for Share Capital | 1.1 Features of a Company 1.2 Kinds of Companies 1.3 Share Capital of a Company 1.4 Nature and Classes of Shares 1.5 Issue of Shares 1.6 Accounting Treatment 1.7 Forfeiture of Shares |
Chapter 2: Issue and Redemption of Debentures | 2.1 Meaning of Debentures 2.2 Distinction between Shares and Debentures 2.3 Types of Debentures 2.4 Issue of Debentures 2.5 Over Subscription 2.6 Issue of Debentures for Consideration other than Cash 2.7 Issue of Debentures as a Collateral Security 2.8 Terms of Issue of Debentures 2.9 Interest on Debentures 2.10 Writing off Discount/Loss on Issue of Debentures 2.11 Redemption of Debentures 2.12 Redemption by Payment in Lump Sum 2.13 Redemption by Purchase in Open Market 2.14 Redemption by Conversion |
Chapter 3: Financial Statements of a Company | 3.1 Meaning of Financial Statements 3.2 Nature of Financial Statements 3.3 Objectives of Financial Statements 3.4 Types of Financial Statements 3.5 Uses and Importance of Financial Statements 3.6 Limitations of Financial Statements |
Chapter 4: Analysis of Financial Statements | 4.1 Meaning of Analysis of Financial Statements 4.2 Significance of Analysis of Financial Statements 4.3 Objectives of Analysis of Financial Statements 4.4 Tools of Analysis of Financial Statements 4.5 Comparative Statements 4.6 Common Size Statement 4.7 Limitations of Financial Analysis |
Chapter 5: Accounting Ratios | 5.1 Meaning of Accounting Ratios 5.2 Objectives of Ratio Analysis 5.3 Advantages of Ratio Analysis 5.4 Limitations of Ratio Analysis 5.5 Types of Ratios 5.6 Liquidity Ratios 5.7 Solvency Ratios 5.8 Activity (or Turnover) Ratio 5.9 Profitability Ratios |
Chapter 6: Cash Flow Statement | 6.1 Objectives of Cash Flow Statement 6.2 Benefits of Cash Flow Statement 6.3 Cash and Cash Equivalents 6.4 Cash Flows 6.5 Classification of Activities for the Preparation of Cash Flow Statement 6.7 Ascertainment of Cash Flow from Investing and Financing Activities 6.8 Preparation of Cash Flow Statement |
