The Uttar Pradesh Madhyamik Shiksha Parishad (UPMSP) has released the updated syllabus for Class 12 Accountancy for the academic session 2025–26. Students appearing in the 2026 board exams can download the UP Board 12th Accountancy syllabus PDF from the official website — upmsp.edu.in. The syllabus has been reduced by 30% like previous years, and the theory paper is structured into two key parts.
Click here to download UP Class 12 Accountancy Syllabus 2026 PDF
UP Board 12th Accountancy Syllabus 2025–26: Course Structure
The syllabus is divided into two parts:
- Part 1: Not-for-Profit Organizations and Partnership Accounts
- Part 2: Company Accounts and Analysis of Financial Statements
UP 12th Accountancy Syllabus 2025-26: Detailed Syllabus
| Part 1: Not-for-Profit Organizations and Partnership Accounts | ||
| Chapters | Topics | Marks |
| Partnership Accounting – Basic Concepts | Nature, characteristics of partnership, partnership deed, capital accounts, adjustments, final accounts | 10 |
| Reconstitution of Partnership Firm – Admission of a Partner | Types of reconstitution, admission, new profit-sharing ratio, sacrificing ratio, goodwill (valuation & adjustment), capital adjustment, revaluation, accumulated profits & losses | 10 |
| Retirement / Death of a Partner | Payable amount, new ratio, gaining ratio, goodwill treatment, adjustments, revaluation, accumulated profits, settlement, partner’s capital, death of a partner | 10 |
| Retirement / Death of a Partner | Payable amount, new ratio, gaining ratio, goodwill treatment, adjustments, revaluation, accumulated profits, settlement, partner’s capital, death of a partner | 10 |
| Dissolution of Partnership Firm | Dissolution of partnership vs. firm, settlement of accounts, accounting treatment | 10 |
| Part 2: Company Accounts and Analysis of Financial Statements | ||
| Company Share Capital | Meaning, types of company, classification of share capital, issue and forfeiture of shares | 16 |
| Issue of Debentures | Meaning, types, difference from shares, interest, writing off discount | 10 |
| Company Financial Statements | Meaning, nature, objectives, utility, limitations | 14 |
| Accounting Ratios | Meaning, objectives, benefits, limitations, types of ratios | 10 |
| Cash Flow Statement | Objectives, benefits, cash flow calculation, preparation | 10 |
How to Download UP Board Class 12 Accountancy Syllabus 2025-26 PDF?
Follow these steps to download the official syllabus:
- Visit the official UP Board website – upmsp.edu.in
- On the homepage, click on the “पाठ्यक्रम 2025-26” tab on the left sidebar.
- In the new window, find Class 12 and select Accountancy (लेखाशास्त्र).
- Click the Download button next to the subject name.
- Save the UP 12th Accountancy Syllabus 2025-26 PDF to your device.
The UP Board Class 12 Accountancy syllabus 2025–26 provides clear insight into topics, marks weightage, and chapter-wise expectations. Students are advised to focus on important topics like partnership reconstitution, company share capital, and cash flow statements, which carry significant weight in the board exam. Download the official PDF to align your studies with the exact syllabus and exam pattern.
