The Board of Secondary Education, Madhya Pradesh has released the MP Board Class 12 Syllabus 2025. Students can go through it in detail to refer to the topics to be covered in the subject by downloading the syllabus PDF. In addition to the topics, students can also check the marking scheme followed by the MP board. MP Board Class 12 Accountancy Syllabus includes 9 chapters in total. The theory paper will be of 80 marks in total.
In the board exams, there will be 3 questions in total. The questions from 1 to 5 will be divided into 32 objective-type questions. Each of the questions will be marked for the 01 mark. There will be six questions each, choose the correct answer, true or false and fill ups for 06 marks each. In addition, pick the odd one out and match the following for 07 marks each. The questions from 6 to 15 will be for 02 marks each. The questions from 16 to 19 will be for 02 marks, and questions 21 to 23 will be for 04 marks each. Read the entire article to get introduced to the MP class 12 Accountancy syllabus 2025.
DownloadMP Board Class 12 Accountancy Syllabus 2025-26 here
MP Board Class 12 Accountancy Syllabus 2025 Course Structure
The detailed MP board Class 12 Accountancy Syllabus 2025 is provided below. Students can also check the syllabus at the official website of MP board i.e. mpbse.nic.in. Through the website, students can download the Class 12th Accountancy syllabus in the PDF format. The syllabus is provided in English language:
Part -1
Chapter 1: Partnership Accounting Basic Concepts
Nature of Partnership, Partnership Deed, Salient Features of Partnership Accounts, Maintenance of Partners' Capital Accounts, Division of Profits among Partners, Guarantee of Profits to a Partner, Prior Adjustment
Chapter 2: Reconstitution of Partnership Firm: Admission of Partner
Types of Reconstitution of Partnership Firm, Admission of Partner, New Profit Sharing Ratio, Sacrifice Ratio, Goodwill, Adjustment of Accumulated Profits and Losses, Revaluation of Assets and Reassessment of Liabilities, Adjustment of Capital, Change in Profit Sharing Ratio of Existing Partners
Chapter 3: Reconstitution of a Partnership Firm: Death of a Partner
Determination of Amount Due to Retiring Partner, New Profit Sharing Ratio, Gaining Ratio, Treatment of Goodwill, Adjustment for Revaluation of Assets and Liabilities, Adjustment of Accumulated Profits and Losses, Settlement of Amount Due to Retiring Partner, Adjustment of Partners' Capital, Partners death
Chapter 4: Dissolution of partnership firm
Dissolution of Partnership, Dissolution of Firm, Settlement of Accounts, Accounting Practices
Part -2
Chapter 5: Accounting for share capital
Characteristics of a Company, Types of Company, Share Capital of a Company, Classes and Nature of Shares, Issue of Shares, Accounting Treatment, Forfeiture of Shares
Chapter 6: Issue of debentures
Subdivision- 1
Meaning of debenture, difference between share and debenture, types of debentures, issue of debentures, over-subscription, issue of debentures for consideration other than cash, issue of debentures as collateral security, conditions for issue of debentures, Write-off of interest, discount/loss on debenture issue
Chapter 7: Company financial statement
Meaning of Financial Statements, Nature of Financial Statements, Objectives of Financial Statements, Types of Financial Statements, Uses and Importance of Financial Statements, Limitations of Financial Statements
Chapter 8: Accounting Ratio
Meaning of Accounting Ratios, Objectives of Ratio Analysis, Advantages of Ratio Analysis, Limitations of Ratio Analysis, Types of Ratios, Liquidity Ratios, Solvency Ratios, Activity (or Turnover Ratios), Profitability Ratios
Chapter 9: Cash flow statement
Objectives of Cash Flow Statement, Benefits of Cash Flow Statement, Cash and Cash Equivalents, Cash Flows, Classification of Activities for Preparing Cash Flow Statement, Calculation of Cash Flows from Operating Activities, Calculation of Cash Flows from Investing and Financing Activities, Cash creation of flow statement
MP Board Class 12 Accountancy Syllabus 2025 - Marking Scheme
The following image represents the marking scheme for MP Board Class 12 Accountancy 2025.
Sr. No. | Chapter | Marks |
1 | Partnership Accounting Basic Concepts | 12 |
2 | Reconstitution of Partnership Firm: Admission of Partner | 12 |
3 | Reconstitution of a Partnership Firm: Death of a Partner | 8 |
4 | Dissolution of partnership firm | 4 |
5 | Accounting for share capital | 16 |
6 | Issue of debentures | 8 |
7 | Company financial statement | 8 |
8 | Accounting Ratio | 4 |
9 | Cash flow statement | 8 |
Total | 80 |
Soon after the completion of MP Board Class 12 Accounts Syllabus, students are advised to start solving the previous year question papers. This will help students to analyze the level of preparation and to get an idea about their strong or weak areas.
MP Board Class 12 Accountancy Syllabus 2025: How To Download
Students can follow simple steps to download the MP Board Class 12 Accountancy syllabus 2025. Follow the steps to download the Class 12 Accountancy Syllabus and prepare for board exams:
Step 1: Visit the MP board’s official website at mpbse.nic.in
Step 2: On the homepage, click on the IMPORTANT NOTICE Section
Step 3: Check out the latest notifications appearing on the screen
Step 4: Click on the notification - शैक्षणिक सत्र 2025 के लिए कक्षा 9वीं से 12वीं तक समस्त विषयों का पाठ्यक्रम ।
Step 5: A list of syllabus for all subjects will open in the PDF file.
Step 6: Download the PDF
