Bihar Board 12th Accountancy Syllabus 2024: Check Unit-Wise Topics and Marking Scheme

Result Date: 23 Mar '24

Sushmita Sundas

Updated on - Nov 27, 2023

The Bihar board 12th Accountancy syllabus 2024 consists of two parts: Part A contains 4 chapters, and Part B includes 3. The paper will be graded for 100 marks, of which students must score a minimum mark of 30 per cent. Moreover, students who fail to achieve the passing marks can sit for the BSEB 12th compartment exam 2024.

Furthermore, the board will conduct the BSEB 12th exam 2024 for Accountancy in February 2024 in pen and paper mode. Students must thoroughly understand the Accountancy syllabus pattern to score higher grades in their upcoming board exams.

Table of Contents

Bihar Board 12th Accountancy Syllabus 2024: Download PDF
BSEB 12th Accountancy Syllabus 2024: Chapter-Wise Details
BSEB 12th Accountancy Syllabus 2024: Marks Distribution
Prescribed Books for Class 12 Accountancy Syllabus Bihar Board 2024

Bihar Board 12th Accountancy Syllabus 2024: Download PDF

Section A contains 100 MCQ-type questions, which will carry 1 mark each, and students must answer 50 questions. Similarly, section B will have 30 short answer type questions, which will take two marks each, and students must attempt 15 questions. Download the PDF mentioned below to learn more.

Particulars	PDF Link
Bihar Board 12th Accountancy Syllabus	Download Now

Refer to the image below to understand the Accountancy paper in more detail.

BSEB 12th Accountancy Paper 2024

Also Check: Bihar Board 12th Previous Year Question Papers

BSEB 12th Accountancy Syllabus 2024: Chapter-Wise Details

Students must use the detailed 12th Accountancy syllabus Bihar board to strategize their preparation plan. Moreover, students are also advised to use the BSEB 12th exam pattern to understand the marking scheme and paper pattern.

Bihar Board 12th Accountancy Syllabus 2024: Part A - A/C for Non-Profit Organisation & Partnership
Bihar Board 12th Accountancy Syllabus 2024: Part B - Company Accounts and Financial Statement Analysis

Bihar Board 12th Accountancy Syllabus 2024: Part A - A/C for Non-Profit Organisation & Partnership

Tabulated below are the detailed class 12 Accountancy syllabus Bihar board which students can refer to.

BSEB 12th Accountancy Syllabus Part A 2024
Chapters	Topics
Accounting for Partnership (साझेदारी लेखांकन)	Definitions and terms related to Partnership The Indian Partnership Act 1932 Methods of capital accounts - Fluctuating Capital Method, Fixed Capital Method
Accounting for Not-for-Profit Organizations (अलाभकारी संस्थाओं के लिए लेखांकन)	Introduction, meaning, and characteristics and important terms related to Not for Profit Firms. Receipts and Payments Accounts, their meaning and features. The distinction between Expenditure and Income account. Preparation of Income and Expenditure Account and Balance Sheet with the following- Important Items: Entrance fees, Subscriptions, Sale of old assets, Scrap, Newspapers, Specific donation, Legacy, life membership fees, General Donations, Specific Funds, Endowment fund. Additional Information: Outstanding expenses and prepaid expenses of the current and previous year -Accrued income and income received in advance -Subscription received in advance and Subscription outstanding of the current and previous year -Depreciation -The capitalization of entrance fees. -Creation of special funds out of donations -Stock of stationery -Opening balances of liabilities and assets
Dissolution of Partnership (साझेदारी फर्म का विघटन)	Simple dissolution Dissolution under insolvency situation
Reconstitution of Partnership (साझेदारी फर्म का पुनर्गठन)	Meaning and different ways of reconstitution of Partnership Admission of a partner- Meaning and Need of Partnership, Capital brought by a new partner, New profit sharing ratio and related terms, Sacrifice ratio and it's conditions, Goodwill – Meaning, Methods of valuation and treatment of goodwill; Average profit method and Super profit method and difference between both, Adjustment of accumulated losses and profits, Revaluation of assets and liabilities, Adjustment of capitals. In case of Retirement or Death of a partner- Meaning, need, New ratio, Gain ratio, Treatment of goodwill, Adjustment of accumulated profits and losses, Revaluation of assets and liabilities, Adjustment of capital, Amount due to retiring partner or Demise of partner.

Bihar Board 12th Accountancy Syllabus 2024: Part B - Company Accounts and Financial Statement Analysis

Tabulated below are the detailed Bihar board 12th Accountancy syllabus for 2024 for the student's reference.

BSEB 12th Accountancy Syllabus Part B 2024
Chapters	Topics
Accounting for Shares and Debenture Capital (अंशपूँजी और ऋणपत्रों के लिए लेखांकन)	I. Accounting for Shares:- Share and share capital, Meaning, Features, and Types. Accounting for Share Capital: Allotment and Issuance of Equity Shares, private placement of shares, public subscription of shares, oversubscription and under subscription of shares, the issue of shares at par and premium, and at discount, calls in advance in arrears, issue of shares for consideration other than cash. Accounting treatment of re-issue and forfeitureDisclosure of Share capital in the Company's Balance Sheet (Horizontal format). II. Accounting for Shares:- Debentures: Meaning, Issue of debentures at par, at a premium, and at a discount- differences Issuance of debentures for consideration other than cash Interest related to Debentures
Analysis of Financial Statements (वित्तीय विवरणों का विश्लेषण)	Financial Statement Analysis: its meaning, objectives, and shortcomings Tools for financial statement Analysis: meaning of comparative statements, -common-size statements -cash flow analysis - Ratio analysis Accounting Ratios: definitions, terms, objectives and classification of ratios Introductions to current ratio, liquid ratio, gross profit ratio, operating profit ratio, net profit ratio, ROI, ROCI (in brief)
Statement of Changes in Financial Position (वित्तीय स्थिति में विवरणों के परिवर्तन)	Introduction and the importance of preparation of Final Accounts in relation to the following adjustments Closing stock Prepaid expenses Outstanding expenses Income received in advance Income receivable Reserve for possibility of discounts on debtors and creditors Bad debts Provision for doubtful debts Depreciation Interest on capital, loans, and drawings -Interests earned/given on investments and loans Goods destroyed by accident or fire (insured / uninsured) Record of goods stolen Goods used free sampling purpose Goods withdrawn by partners Unregistered Sales and Purchases Capital expenditure included in revenue expenses and vice-versa Bills payable dishonoured Bills receivable dishonoured Deferred expenses Capital receipts included in revenue receipts and vice-versa Commissions to working partner/ Managers on the basis of gross profit, net profit, sales, etc.

BSEB 12th Accountancy Syllabus 2024: Marks Distribution

Students must refer to the chapter-wise marks distribution for Bihar board 12th Accountancy syllabus 2024 to enhance their preparation skills. Moreover, students must familiarize themselves with the Bihar class 12th sample paper to thoroughly understand the paper pattern.

Bihar Board Class 12 Accountancy Marks Distribution 2024
Chapter No.	Name of Chapter	Marks
1.	Accounting for Partnership (साझेदारी लेखांकन)	05
2.	Accounting for Not-for-Profit Organizations (अलाभकारी संस्थाओं के लिए लेखांकन)	10
3.	Dissolution of Partnership (साझेदारी फर्म का विघटन)	25
4.	Reconstitution of Partnership (साझेदारी फर्म का पुनर्गठन)	20
5.	Accounting for Shares and Debenture Capital (अंशपूँजी और ऋणपत्रों के लिए लेखांकन)	12
6.	Analysis of Financial Statements (वित्तीय विवरणों का विश्लेषण)	08
7.	Statement of Changes in Financial Position (वित्तीय स्थिति में विवरणों के परिवर्तन)	20

Also Read: Bihar Board 12th Scrutiny Online Form 2024

Prescribed Books for Class 12 Accountancy Syllabus Bihar Board 2024

Students must use the BSEB 12th Accountancy books to understand the chapters in detail. Moreover, students must read the textbook thoroughly and highlight important definitions, terms, and differences. Refer to the table below for more details.

BSEB Class 12 Prescribed Books 2024
Books	Publications
Financial Accounting -I	NCERT Publication
Accountancy -II	NCERT Publication
Accountancy -I	NCERT Publication
Accountancy -II	NCERT Publication
Accountancy – Computerised Accounting System	NCERT Publication