TBSE Class 12th Accountancy Syllabus

Roumik Roy

Updated on - Oct 15, 2024

Table of Contents

TBSE Class 12th Accountancy Syllabus PDF Download
How to Download TBSE Class 12th Accountancy Syllabus
Important Topics for TBSE Class 12th Accountancy Syllabus
Best Books for TBSE Class 12th Accountancy Syllabus:
Preparation Tips for TBSE Class 12th Accountancy Syllabus :

The Tripura Board of Secondary Education (TBSE) has structured the Class 12th Accountancy syllabus to focus on a comprehensive understanding of accounting principles, covering topics like partnership accounts, company accounts, financial statements, and their analysis. The syllabus provides students with a solid foundation in accounting, helping them prepare for higher studies in commerce and professional careers. The exam includes theoretical as well as practical components. For official updates, students can visit the TBSE website to download the syllabus PDF.

Also Read: TBSE 12th Exam 2025

TBSE Class 12th Accountancy Syllabus :

The syllabus is divided into Part A: Accounting for Partnership Firms and Companies and Part B: Financial Statement Analysis. Below is a chapter-wise breakdown of the topics covered:

Part/Unit	Chapter Name
Part A: Accounting for Partnership Firms and Companies
1. Accounting for Partnership Firms	Partnership deeds, capital accounts, Profit-sharing ratios, Interest on Capital, drawings, Salary and Commission to a Partner, Preparation of Profit and Loss Appropriation Account
2. Reconstitution of Partnership Firms	Changes in profit-sharing ratio, Admission of a partner, Retirement and Death of a partner, Treatment of goodwill, Revaluation of assets and liabilities
3. Dissolution of a Partnership Firm	Realization of assets and settlement of liabilities, Closure of partnership accounts
4. Accounting for Companies	Issue and allotment of equity and preference shares, Over-subscription, Calls in arrears, Calls in advance, Forfeiture and reissue of shares
5. Accounting for Debentures	Types of debentures, Issue of debentures, Interest on debentures, Redemption of debentures
Part B: Financial Statement Analysis
6. Financial Statements of a Company	Understanding of balance sheets, profit and loss accounts, Format of a company’s financial statements
7. Financial Statement Analysis	Importance and techniques of financial analysis, Comparative statements, Common-size statements, Trend analysis
8. Ratio Analysis	Calculation and interpretation of liquidity, solvency, profitability, and turnover ratios
9. Cash Flow Statement	Preparation and analysis of cash flow statements as per AS3 (Accounting Standards)

This table provides a clear and structured outline of the key chapters and topics covered under the TBSE Class 12 Accountancy syllabus.

TBSE Class 12th Accountancy Syllabus PDF Download

Candidates can download the TBSE Class 12th Accountancy syllabus in PDF format for easy access and offline reference. The PDF includes a detailed breakdown of all chapters and topics, helping students plan their preparation effectively.

Websites to Download the TBSE Class 12th Accountancy Syllabus

Students can download the Accountancy syllabus from the following trusted sources:

TBSE Official Website (tbse.tripura.gov.in): The official portal for downloading the Class 12 syllabus PDFs, including Accountancy.
GetMyUni (getmyuni.com): A platform that offers syllabus PDFs and additional study resources for Tripura Board students.

How to Download TBSE Class 12th Accountancy Syllabus

Students can download the TBSE Class 12th Accountancy syllabus from several trusted sources. Here’s a list of websites where it can be accessed, along with simple steps to download it directly from the official TBSE website.

Steps to Download from the Official TBSE Website:

Visit the TBSE Official Website: Navigate to tbse.tripura.gov.in.
Find the "Syllabus" Section: Look under the “Syllabus for 2024-25” link in the main menu.
Select Class and Subject: Choose "Class 12" and then "Accountancy."
Download the PDF: Click on the provided link to download the syllabus for offline reference.

Also Read: TBSE 12th syllabus

Important Topics for TBSE Class 12th Accountancy Syllabus

The Accountancy exam for TBSE Class 12 has a well-structured weightage for different topics. Below are some of the key areas to focus on:

Part A: Partnership Firms and Company Accounts (60%)

Key Chapters: Accounting for Partnership Firms, Reconstitution of Partnership, Issue of Shares and Debentures.
Focus Areas: Accounting for partnerships, adjustments during reconstitution, and issuing financial instruments like shares and debentures.

Part B: Financial Statement Analysis (20%)

Key Chapters: Financial Statement Analysis, Ratio Analysis, Cash Flow Statements.
Focus Areas: Understanding and analyzing financial ratios, preparing cash flow statements, and comparing financial data.

Project Work and Practical Components (20%)

Focus: Includes practical projects such as preparation of financial statements, case studies, and analysis of cash flows.

Target these areas for effective exam preparation!

Best Books for TBSE Class 12th Accountancy Syllabus:

Here are some recommended books that will help students prepare for the TBSE Class 12 Accountancy exam:

NCERT Accountancy for Class 12 – NCERT (2024-25 Edition)

This is the official textbook that covers the entire syllabus in detail.

T.S. Grewal’s Double Entry Bookkeeping for Class 12 – Sultan Chand & Sons

Offers comprehensive coverage of partnership firms, company accounts, and other critical topics.

DK Goel Accountancy for Class 12 – Arya Publications

A popular choice for practice questions, model answers, and case studies.

Oswaal Accountancy Question Bank for Class 12 – Oswaal Books (2024-25 Edition)

Contains sample papers, model tests, and previous years’ questions with detailed solutions.

Also Read: TBSE 12th model question papers 2025

Preparation Tips for TBSE Class 12th Accountancy Syllabus :

Focus on Partnership Accounts: Master the concepts of partnership reconstitution, including admission, retirement, and dissolution.
Understand Share and Debenture Accounting: Be thorough with the steps of issuing and redeeming shares and debentures.
Practice Financial Analysis: Regularly practice ratio analysis and preparation of financial statements.
Use Past Papers: Solve previous year’s question papers to familiarize yourself with the exam pattern.
Regular Revisions: Schedule periodic revisions of important concepts like cash flow statements and ratio analysis.

These focused tips will enhance your preparation for the TBSE Class 12 Accountancy exam!