Bihar Board Class 12 Accountancy Syllabus 2025 - BSEB 12th Class Accountancy Unit Wise Syllabus

1.

Accounting for Partnership

05

2.

Accounting for Not-for-Profit Organizations

10

3.

Dissolution of Partnership

25

4.

Reconstitution of Partnership

20

5.

Accounting for Shares and Debenture Capital

12

6.

Analysis of Financial Statements

08

7.

Statement of Changes in Financial Position

20

Total

100

1.

Accounting for Partnership

• Definitions and terms related to Partnership
• The Indian Partnership Act of 1932
• Methods of capital accounts - Fluctuating Capital Method, Fixed Capital Method

2.

Accounting for Not-for-Profit Organizations

Introduction, definition, key concepts, and characteristics of not-for-profit organizations.

The definition and characteristics of receipts and payments accounts. The difference between the expense account and the income account.

the following in the preparation of the income and expense account and balance sheet:

a) Important Items:

Entry fees, subscriptions, scrap, newspapers, specific donations, life membership dues, general donations, designated funds, and endowment funds are all examples of revenue sources. 

b) Additional Details -Amounts still owing and prepaid from the current and previous years -Accrued money and income received in advance -Previous and current year subscriptions that are still owing on subscriptions that were received in advance Capitalization of entrance fees and depreciation. -The establishment of specific funds from donations Stock of stationery Opening Liabilities and Assets Balances

3.

Dissolution of Partnership

• Simple dissolution
• Dissolution under insolvency situation

4.

Reconstitution of Partnership

• Meaning and various Partnership reconstruction methods
• Acceptance of a partner
• Partnership: Its Purpose and Need
• capital a new partner has contributed
• New terms and the profit-sharing ratio
• Sacrifice ratio and its conditions
• Meaning, methods for valuing, and treatment of goodwill; differences between the average profit method and super profit method
• adjusting the profits and losses that have accumulated
• Revaluation of assets and liabilities
• Adjustment of capitals

1. In case of Retirement or Death of a partner-

• significance, necessity, Gain ratio, New ratio
• Treatment of goodwill
• Adjusting the losses and gains over time.
• Revaluation of assets and liabilities
• Adjustment of capital
• Amount owed to a partner's retirement or death.

5.

Accounting for Shares and Debenture Capital

I. Accounting for Shares:-

1.  Meaning, Features, and Types of Shares and Share Capital.
2. Share capital accounting includes allotment and issuance of equity shares, private placements of shares, public subscriptions of shares, oversubscription and undersubscription of shares, issuance of shares at par, premium, and discount, calls in advance and in arrears, and issuance of shares for consideration other than cash.

1. Treatment of reissue and forfeiture in accounting.
2. The Company's Balance Sheet (Horizontal format) discloses the share capital.

II. Accounting for Shares:-

1. Debentures: The issuance of bonds at various prices, including par, premium, and discount.
2. Issuing debt securities in exchange for something except money.
3. Interest on debt instruments.

6.

Analysis of Financial Statements

1. Financial Statement Analysis: its purpose, goals, and flaws
2. Financial statement analysis tools include:
3. Comparative statement meaning -statements of a common size -cash flow evaluation - Ratio evaluation
4. Definitions, meanings, goals, and classification of accounting ratios
5. introductions to ROI, ROCI, gross profit, operating profit, net profit, and current ratio (in short)

7.

Statement of Changes in Financial Position

Introduction and the significance of final account preparation in light of the following adjustments-

Closing stock and prepaid costs - Remaining costs Income received in advance; Income Receivable; Provision for Doubtful Debts; Reserve for Possible Discounts on Debtors and Creditors; Bad Debts Depreciation, interest on capital, loans, and withdrawals, and interest received or paid on loans and investments -Products lost or stolen -Products destroyed by fire or accident (insured or uninsured) Goods withdrawn by partners; Goods utilized for free sampling; Unregistered Sales and Purchases -Revenue expenses are included in capital expenditures, and vice versa. Dishonored bills include: -Bills payable -Bills receivable -Deferred expenses -Revenue receipts are combined with capital receipts, and vice versa -Commissions paid to managers and working partners based on sales, gross profit, net profit, etc.