The UP Board Class 12 Accountancy syllabus for the academic year 2025-26 aims to provide students with a solid understanding of key accounting concepts and practices. This syllabus includes units that will discuss: Accounting for Not-for-Profit Organizations, Partnership Accounts, Reconstitution of Partnership, Dissolution of Partnership, Company Accounts, Financial Statements of Company, Analysis of Financial Statements, and Cash Flow Statement. Each unit covers essential topics such as partnership adjustments, company shares and debentures, and the preparation of financial and cash flow statements.
This UP Board 12th Accounts syllabus not only helps in scoring well in board exams but also lays a strong foundation for future professional studies and competitive exams. Check the latest syllabus for 2025 UP Board exams and download its PDF.
UP Board Class 12 Accounts Course Structure
The unit-wise weightage is provided in the course structure.
Part 1 | Marks |
Partnership Accounting-Basic Concepts | 06 |
Reconstitution of a Partnership Firm: Admission of a Partner | 13 |
Reconstitution of a partnership firm-Retirement/Death of a partner | 13 |
Dissolution of Partnership Firm | 13 |
Part 2 | Marks |
accounting for share capital | 13 |
Issue - Redemption of Debentures | 12 |
financial statements of the company | 12 |
Accounting Ratios | 09 |
cash flow statement | 09 |
UP Board Class 12 Accounts Syllabus 2025-26
Below given is the detailed syllabus:
UP Board Class 12 Accountancy Syllabus 2025-26: How to Download
Uttar Pradesh Madhyamik Shiksha Parishad has released the UP Board Class 12 Accountancy Syllabus 2025-26. Students can follow the simple procedure given below to download the PDF:
Step 1: Students will first have to visit the official website of Uttar Pradesh Madhyamik Shiksha Parishad at upmsp.edu.in
Step 2: On the homepage, you have to click on the option called Syllabus 25-26.
Step 3: A new page will open on your screen. A lot of PDFs according to the different classes will open on your screen.
Step 4: Go to the Syllabus Class 12th option and click on the option called Download right beside the Accountancy subject.
Step 5: The PDF will open on your screen and you can download the document accordingly to start your preparations for the board exams.
UP Board Class 12 Accountancy Syllabus 2025-26: Part-Wise
Part 1 and Part 2 of the UP Board Class 12 Accounting syllabus are separated into two sections. While Part 2 concentrates on the analysis of company accounts and financial statements, Part 1 concentrates on nonprofit organizations and partnership accounts. The part-wise syllabus for UP Board Class 12 Accountancy exam is discussed below:
UP Board Class 12 Part 1 Accountancy Syllabus
Given below is the UP Board Class 12 Accountancy syllabus for Part 1:
Part Name | Topics |
Part 1: Nonprofit Firms and Partnership Accounts | Accounting for Non-profit organizations - Meaning, features, accounting of records, receipts and payment account, Income - Expenditure Account, Balance Sheet |
Partnership Accounting - Basic Concepts, Nature of Partnership, Features, Deed, profit sharing | |
Reconstitution Of Partnership Firm - types, Admission of partner, new profit sharing ratio | |
- Retirement / Death Of A Partner | |
- Dissolution Of A Partnership |
UP Board Class 12 Part 2 Accountancy Syllabus
Given below is the UP Board Class 12 Accountancy syllabus for Part 2:
Part Name | Topics |
Part 2: Analysis of Company Accounts and Financial Statements | Share Capital Of The Company- Meaning, Characteristics, types of company |
Share Capital - meaning and classification, class and nature of shares, issue of shares | |
Meaning of financial statement to the company - Nature, purpose, types, utility, importance and limitations | |
Analysis of Financial Statements - Meaning, Importance, objective, techniques, comparative statement, similar statement, Trend Analysis, limitations of Financial Analysis | |
Cash Flow Statement - Objectives, profit, cash flow and calculation, preparation of cash flow statement. |
