Bihar Board Class 12 Accountancy Syllabus 2025-26 - Check BSEB 12th Accountancy Unit Wise Syllabus

Priyanka

Updated On: June 06, 2025 08:14 PM

Bihar Board Class 12 Accountancy Syllabus 2025-26 is provided online. Students can check the detailed syllabus here to know the topics included in both parts of Accountancy. Ensure you do not miss out any chapter during preparation. 
Bihar Board Class 12 Accountancy Syllabus 2025-26
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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.

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)
Also Read - Bihar Board 12th Previous Year Question Paper 2025-26

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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FAQs

How to download the PDF of Bihar Board Class 12 Accountancy Syllabus 2025-26?

Bihar Board Class 12 Accountancy Syllabus 2025-26 is available on the official website of the Bihar School Examination Board. The students can get the syllabus on this page or visit the official website, under the syllabus sections, search for Class 12. A syllabus PDF of all subjects will open on your screen.  

What is the Bihar Board Class 12 Accountancy Syllabus 2025-26 for practicals?

In the practical exams for Bihar Board Class 12 Accountancy 2025-26, you will have to prepare a project. From the three options, you canchoose any one. In addition, there will be an oral examination too.

Are there any changes in the Bihar Board Class 12 Accountancy Syllabus 2025-26?

The students can refer to the latest Bihar Board Class 12 Accountancy Syllabus available on the official website or provided on this page to avoid any confusion.  

Is the Bihar Board Class 12 Accountancy Syllabus 2025-26 out?

Yes, the Bihar Board Class 12 Accountancy Syllabus 2025-26 was released by the Bihar School Examination Board on the official website. A syllabus PDF is made available for students to get the syllabus for their subjects. All the subjects of three streams are included in it.

What is Bihar Board Class 12 Accountancy Syllabus 2025-26?

Bihar Board Class 12 Accountancy Syllabus 2025-26 is divided into 2 parts. Both the parts include different units, which further include various chapters. Check the detailed syllabus when preparing for the board exams.

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