The board has finalized the Maharashtra HSC Accountancy Syllabus 2026 which includes 10 chapters. In this article, you can get the detailed syllabus for the subject. All the chapters are described with the sub-topics included in them. Check the derailed syllabus and ensure you cover all the chapters in detail. You can also go through the Maharashtra HSC Exam Pattern 2026 to understand the marking scheme. By knowing the syllabus in detail and exam pattern, you will be able to prepare better for the board exams. Also, solve the sample papers and previous year question papers to test your preparation level. Read further to get detailed information about the Maharashtra HSC Accountancy Syllabus 2026 and download the syllabus through the link available.
Maharashtra HSC Accountancy Syllabus 2026 Course Structure
In Maharashtra HSC Accountancy Syllabus 2026, there are 10 chapters in total. These chapters include various sub-topics to provide in-depth knowledge. To prepare the subject, you can divide the syllabus in small parts and cover them one by one. In this way, you will be able to complete the Accountancy syllabus in time. Moreover, you can check the important questions through the previous year question papers and regularly practice to score better marks.
1 Introduction to Partnership and Partnership Final Accounts
Concept of Partnership
- Meaning and Definition
- Mam Features of Partnership
Partnership Deed
- Documents of the Partnership Deed
- Importance of Partnership Deed
- Provisions Relevant for Accounting
- Format of Partnership Deed
Provision of the Indian Partnership Act 1932
- Distribution of profit
- Interest on drawings
- Interest on partner's loan
- Interest on capital
- Salary or commission to Partners
- Admission of a new partner
Methods of Capital Accounts - Fixed and Fluctuating Capital Method
Partnership Final Accounts
- Contents
- Competency Statements
- Introduction
- Various Steps in Accounting
- Necessity of Preparation of Final Accounts
- Preparation of Partnership Final Accounts
2 Accounts of 'Not for Profit' Concerns
Accounts of "Not for Profit" Concerns
Introduction
- Meaning of Not for Profit concern
- Features of Not for Profit concern
- Difference between Profit organisation and Not for Profit organisation
- Need for maintaining books of accounts and preparing final accounts
Receipts and Payment: Account
Meaning
- Features of Receipts and Payments Account
- Types of Receipts
- i) Capital Receipts
- ii) Revenue Receipts
- Types of Payments
- 1) Capital Expenditure
- ii Revenue Expenditure
- i1) Deferred Revenue Expenditure
- Specimen of Receipts and Payments Account
- Steps in preparation of receipts and payments account
- Meaning and Concept of fund-based and non-fund-based account
Income and Expenditure account
- Features of income and expenditure account
- Use of income and expositive account
- Differences in income and expenditure
3 Reconstitution of Partnership (Admission of Partner)
- Reconstitution of Partnership
- Meaning
- Different forms of reconstitution
- Admission of a Partner
- Need
- Capital brought by new partner
- New Profit Sharing Ratio
- Sacrifice Ratio
- Concept of Goodwill
- Meaning of Goodwill
- Nature and Features of Goodwill
- Factors Affecting the Value of Goodwill
- Need for Valuation of Goodwill
- Methods of Valuation of Goodwill
- Average Profits Method
- Super Profits Method
- Capitalisation Methods
- Treatment of Goodwill
- Premium Method
- Revaluation Method
- Hidden Goodwill
