The most recent syllabus has been made available by the Board of School Education Haryana (BSEH). Class 9–12 students now have access to the syllabus. The syllabus is available to students on bseh.org.in. We have included the 2025–2026 HBSE Class 12 Accountancy syllabus in this article.
The syllabus helps students grasp the course material and grading system by serving as a guide. They are more prepared for the test. Students learn about the topics that are more significant through the syllabus. In addition to the syllabus, students might review the general exam instructions.
DownloadHBSE Class 12 Accountancy Syllabus 2025-26 here
Haryana Board Class 12 Accountancy Syllabus: Course Structure 2025-26
Below given is the course structure:
Sr No. | Units | Marks |
PART A – Accounting for Partnership & Company Accounts | ||
1 | ACCOUNTING FOR PARTNERSHIP ACCOUNTS | 29 |
2 | ACCOUNTING FOR COMPANY ACCOUNTS | 16 |
PART B – Analysis of Financial Statements | ||
3 | Unit 7 - Financial Statements of a Company | 04 |
4 | Unit 8 - Accounting Ratios | 11 |
OR | ||
PART B – Computerised Accounting | ||
Unit 7. Overview of Computerised Accounting System | 15 | |
Total | 60 | |
Practical Examination | 20 | |
Internal Assessment | 20 | |
Grand Total | 100 |
Haryana Board Class 12 Accountancy Syllabus 2025-26
Below given is the detailed syllabus:
Unit | Topic | Subtopics |
1 | Accounting For Partnership – Basic Concepts | - Partnership: features, Partnership Deed - Provisions of the Indian Partnership Act 1932 in the absence of partnership deed - Fixed vs fluctuating capital accounts - Preparation of Profit and Loss Appropriation account, division of profit among partners, guarantee of profits - Past adjustments (interest on capital, interest on drawing, salary, profit sharing ratio) |
2 | Reconstitution of Partnership Firm – Admission of a Partner | Change in Profit Sharing Ratio: Meaning, sacrificing ratio, gaining ratio, new ratio - Accounting for revaluation of assets and reassessment of liabilities - Treatment of reserves, accumulated profits/losses - Preparation of revaluation account and balance sheet Goodwill: Meaning, factors, need for valuation, methods (Average profit, Super profit, Capitalization), adjusted through partners’ capital/current account Admission of new partner: Effect on profit sharing ratio, Treatment of goodwill (AS 26), Adjustments of reserves and profits/losses, Revaluation of assets/liabilities, Adjustment of capital accounts, Preparation of capital/current account and balance sheet |
3 | Reconstitution of Partnership Firm – Retirement / Death of a Partner | - Effect on profit sharing ratio - Treatment of goodwill (AS 26) - Adjustments of reserves, accumulated profits/losses - Revaluation of assets/liabilities - Adjustment of capital accounts, preparation of capital/current account, balance sheet - Calculation of deceased partner’s share of profit till date of death - Preparation of deceased partner’s capital account and executor’s account |
4 | Dissolution of Partnership Firm | - Meaning of dissolution of partnership and partnership firm - Difference between dissolution of partnership and firm - Types of dissolution - Settlement of accounts: preparation of realization account, partners’ capital accounts, cash/bank account |
5 | Accounting For Share Capital | - Features and types of companies - Share and share capital: nature and types - Accounting for share capital: issue and allotment of equity and preference shares - Public subscription: over/under subscription, issue at par/premium, calls in advance/arrears (excluding interest) - Issue for consideration other than cash - Private placement, ESOP, Sweat Equity - Forfeiture and reissue of shares - Disclosure of share capital in company balance sheet |
6 | Issue of Debentures | - Meaning, types - Issue at par, premium, discount - Issue for consideration other than cash - Issue with terms of redemption - Issue as collateral security - Interest on debentures - Writing off discount/loss on issue |
7 | Financial Statements of a Company | - Meaning, nature, uses, importance - Limitations - Statement of Profit and Loss and Balance Sheet (Schedule III, Companies Act 2013) - Types of financial statements |
8 | Accounting Ratios | - Meaning, objectives, advantages, limitations - Classification & computation: Liquidity Ratios, Solvency Ratios, Activity Ratios, Profitability Ratios |
9 | Cash Flow Statement | - Meaning, objectives, benefits - Cash & cash equivalents - Classification of activities (AS 3 Revised, Indirect Method only) - Cash flow from operating activities - Cash flow from investing and financing activities - Preparation with adjustments |
Accountancy Question Paper: Marks Distribution
Below given is the marks distribution:
Type of Question | Marks | Number | Description | Total Marks |
Objective Questions | 1 | 15 | 6 Multiple Choice Questions, 3 Fill in the Blanks Questions, 3 One Word Answer Type Questions, 3 Assertion-Reason Questions | 15 |
Very Short Answer Type Question | 2 | 6 | Internal choice will be given in any 2 questions | 12 |
Short Answer Type Question | 3 | 6 | Internal choice will be given in any 2 options | 18 |
Essay Answer Type Question | 5 | 3 | Internal options will be given in all the questions | 15 |
Total | 30 | 60 |
