MPBSE Class 12th Accountancy Syllabus

Roumik Roy
Roumik Roy

Updated on - Nov 5, 2024

The Board of Secondary Education, Madhya Pradesh has released the MPBSE Class 12th syllabus 2024-25 on its official website at mpbse.nic.in. Students can download the syllabus to refer to the topics covered in MPSE Class 12th Accountancy Syllabus. Some of the topics covered in the syllabus include Partnership accounting basic concepts, issue of debentures, cash flow statement,s and Accounting for Share Capital which holds the highest weightage of 16 marks. 

MPSE Class 12th Accountancy theory paper will be conducted for 80 marks in total. There will be 16 questions in all, with questions 1 - 5 for 32 marks, questions 6-15 worth 2 marks, questions 16–19 worth 3 marks, and questions 20–23 worth 4 marks. 

Candidates can check out the below article for MPBSE Class 12 Accountancy syllabus 2024-25.

Also Read: MP Board 12th Exam 2025

MPBSE Class 12th Accountancy Syllabus

MPBSE Class 12th Accountancy Syllabus includes 9 chapters for 80 marks. For more details, candidates can check the syllabus below:

Chapter Name

Topics Included

Marks

Part-1

 

Partnership Accounting Basic Concepts

Nature of Partnership, Maintenance of Partners' Capital Accounts, Partnership Deed,  Salient Features of Partnership Accounts, Guarantee of Profits to a Partner, Prior Adjustment, Division of Profits among Partners

12

Reconstitution of Partnership Firm: Admission of Partner

Types of Reconstitution of Partnership Firm, Sacrifice Ratio, Admission of Partner, New Profit Sharing Ratio, Adjustment of Accumulated Profits and Losses, Goodwill, Revaluation of Assets and Reassessment of Liabilities, Change in Profit Sharing Ratio of Existing Partners  Adjustment of Capital

12

Reconstitution of a Partnership Firm: Death of a Partner

Determination of Amount Due to Retiring Partner, Gaining Ratio, New Profit Sharing Ratio, Adjustment for Revaluation of Assets and Liabilities, Treatment of Goodwill, Settlement of Amount Due to Retiring Partner, Adjustment of Accumulated Profits and Losses, Adjustment of Partners' Capital, Partner's death

08

Dissolution of Partnership Firm

Dissolution of Partnership, Accounting Practices, Dissolution of Firm, Settlement of Accounts, 

04

Part-2

 

Accounting for Share Capital

Characteristics of a Company, Share Capital of a Company, Types of Company, Issue of Shares, Accounting Treatment, Classes and Nature of Shares, Forfeiture of Shares

16

Issue of Debentures

Meaning of Debenture, Types of Debentures, Difference between Share and Debenture, Issue of Debentures for Consideration other than Cash, Issue of Debentures as Collateral Security, Issue of Debentures, Write-off of Interest, Discount/Loss on Debenture Issue, Over-subscription, Conditions for Issue of Debentures, 

08

Company Financial Statement

Meaning of Financial Statements, Types of Financial Statements, Nature of Financial Statements, Objectives of Financial Statements, Limitations of Financial Statements, Uses and Importance of Financial Statements

08

Accounting Ratio

Meaning of Accounting Ratios, Objectives of Ratio Analysis, Advantages of Ratio Analysis, Types of Ratios, Limitations of Ratio Analysis, Solvency Ratios, Liquidity Ratios, Activity (or Turnover Ratios), Profitability Ratios

04

Cash Flow Statement

Objectives of Cash Flow Statement, Cash Flows, Benefits of Cash Flow Statement, Cash and Cash Equivalents, Calculation of Cash Flows from Operating Activities, Classification of Activities for Preparing Cash Flow Statement, Cash Creation of Flow Statement, Calculation of Cash Flows from Investing and Financing Activities, 

08

MPBSE Class 12th Accountancy Syllabus: PDF Download

Candidates can click on the link given below to download MPBSE Class 12thAccountancy Syllabus PDF:

MPBSE Class 12thAccountancy Syllabus PDF

Read More: MP Board 12th Exam Pattern 2025

How to Download MPBSE Class 12th Accountancy Syllabus

Students can follow the below steps to download the MP Board Class 12 Accountancy syllabus 2024-25. 

Step 1: Visit the MPBSE official website at mpbse.nic.in.

Step 2: On the homepage, find and click on the IMPORTANT NOTICE Section 

Step 3: Check out the latest notifications showing up on the screen 

Step 4: Find and Click on the notification - शैक्षणिक सत्र 2024-25 के लिए कक्षा 9वीं से 12वीं तक समस्‍त विषयों का पाठ्यक्रम । 

Step 5: A PDF file containing the syllabus for all subjects will opened

Step 6: Scroll down and find the accountancy syllabus and download the PDF for future use.

MPBSE Class 12th Accountancy Syllabus: Question Paper Blueprint 

The question paper blueprint for the MPBSE Class 12th Accountancy syllabus can be checked below:

Number of Questions

Total Marks 

Question - 1 to 5

32 Marks

Question - 6 to 15

2 Marks each

Question - 16 to 19

3 Marks each

Question - 20 to 23

4 Marks each

Also Read: MPBSE 12th Syllabus 2025

Best Books for MPBSE Class 12th Accountancy Syllabus

Candidates can check out the reference books for MPBSE Class 12th Accountancy Syllabus below:

Books

Authors

Accountancy 12 

Shivalal Agarwal

Accountancy with project work

Rathi Kusumakar Dalmia

Preparation Tips for MPBSE Class 12th Accountancy Syllabus

Candidates can follow the tips mentioned below for MPBSE Class 12th Accountancy Syllabus below in order to gain good marks in the exam:

  • Students should make sure to solve the previous year question papers as it often mirrors the real exam. 
  • Students should make sure to understand the basic terms of accountancy basic definitions and try to balance your balance sheet if possible.
  • Make sure to refer to MPBSE Class 12th Accountancy Books such as Accountancy 12 by shivalal agarwal and Accountancy with project work by Rathi Kusumakar Dalmia for better preparation as most of the questions in exam are asked from these books.
  • Students should also work on their calculations skills by practicing numerals and always cross check calculations while making any type of account.
  • Make sure to follow high weightage topics such as Accounting for Share Capital (16 marks), Partnership Accounting Basic Concepts (12 marks), Reconstitution of Partnership Firm: Admission of Partner (12 marks)

FAQs on MPBSE 12th Accountancy

Q: How many chapters are in Accountancy class 12 MP Board?

Q: Which is the toughest chapter in class 12 accountancy?

Q: How many hours should I study accountancy class 12?

Q: Which books should I refer to for the MPBSE Class 12th Accountancy Syllabus?

Q: How many marks will the MPBSE Class 12th Accountancy Theory exam be conducted?

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