Haryana Board HBSE Class 12th Accountancy Syllabus 2025-2026, Download PDFs Here

HBSE Class 12 Accountancy Syllabus: For the academic year 2025–2026, the most recent syllabus has been made available by the Board of School Education Haryana (BSEH). Class 9–12 students now have access to the syllabus. The syllabus is available to students on bseh.org.in. We have included the 2025–2026 HBSE Class 12 Accountancy syllabus in this article.
The syllabus helps students grasp the course material and grading system by serving as a guide. They are more prepared for the test. Students learn about the topics that are more significant through the syllabus. In addition to the syllabus, students might review the general exam instructions.

Haryana Board Class 12 Accountancy Syllabus: Key Highlights

Haryana Board Class 12 Accountancy Syllabus: Course Structure 2025-26

Class 12 Accountancy - Code: 523

Course Structure and Marks Distribution

DETAILED SYLLABUS CONTENT

Unit - 1 Accounting For Partnership – Basic Concepts

➢ Partnership: features, Partnership Deed. 

➢ Provisions of the Indian Partnership Act 1932 in the absence of partnership deed. 

➢ Fixed v/s fluctuating capital accounts. Preparation of Profit and Loss Appropriation account division of profit among partners, guarantee of profits. 

➢ Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio).

Unit - 2 ReconstitutionOf Partnership FirmAdmission Of A Partner

Change in the Profit Sharing Ratio: 

➢ Meaning of reconstitution of partnership firm. 

➢ Sacrificing ratio, gaining ratio, new ratio 

➢ Accounting for revaluation of assets and reassessment of liabilities. 

➢ Treatment of reserves, accumulated profits and losses. 

➢ Preparation of revaluation account and balance sheet. 

➢ Goodwill [meaning, factors affecting, need for valuation methods for calculation (Average profit method, Super profit method and Capitalization method), adjusted through partners’ capital/ current account.] 

Admission of new partner: 

➢ Effect of admission of a partner on profit sharing ratio. 

➢ Treatment of Goodwill (as per AS 26). 

➢ Adjustments of reserves, accumulated profits and losses. 

➢ Revaluation of assets and Reassessment of liabilities 

➢ Adjustment of capital accounts and preparation of capital, current account and balance sheet.

Unit – 3 ReconstitutionOf Partnership Firm-Retirement / Death Of A Partner

➢ Effect of retirement /death of a partner on change in the profit sharing ratio. 

➢ Treatment of Goodwill (as per AS 26).

➢ Adjustments of reserves, accumulated profits and losses. 

➢ Revaluation of assets and Reassessment of liabilities 

➢ Adjustment of capital accounts and preparation of capital, current account and balance sheet. 

➢ Calculation of deceased partner’s share of profit till the date of death. Preparation of deceased partner’s capital account and his executor’s account.

Unit - 4 Dissolution Of Partnership Firm

➢ Meaning of dissolution of partnership and partnership firm. 

➢ Difference between dissolution of partnership and partnership firm. 

➢ Types of dissolution of a firm. 

➢ Settlement of accounts - preparation of realization account, and other related accounts: capital accounts of partners and cash/bank a/c.

Unit - 5 Accounting For Share Capital 

➢ Features and types of companies. 

➢ Share and share capital: nature and types. 

➢ Accounting for share capital: issue and allotment of equity and preferences shares. 

➢ Public subscription of shares – over subscription and under subscription of shares; issued at par and at premium, calls in advance and arrears (excluding interest). 

➢ Issue of shares for consideration other than cash. 

➢ Concept of Private Placement and Employee Stock Option Plan (ESOP), Sweat Equity shares. 

➢ Accounting treatment of forfeiture and reissue of shares. 

➢ Disclosure of share capital in the Balance Sheet of a company.

Unit - 6 Issue of Debentures

➢ Debentures: Meaning, types, Issue of debentures at par, at a premium and at a discount. 

➢ Issue of debentures for consideration other than cash. 

➢ Issue of debentures with terms of redemption. 

➢ Issue of debentures as collateral security. 

➢ Interest on debentures. 

➢ Writing off discount / loss on issue of debentures

Unit - 7 Financial Statements of a company

➢ Meaning, Nature, Uses and importance of financial Statement. 

➢ Limitations of Financial Statements. 

➢ Statement of Profit and Loss and Balance Sheet in prescribed form with major headings and sub headings (as per Schedule III to the Companies Act, 2013) 

➢ Types of Financial statements 

Unit - 8 Accounting Ratios 

➢ Meaning, Objectives, Advantages and Limitations of Accounting Ratio. 

➢ Classification and Computation : 

• Liquidity Ratios 

• Solvency Ratios 

• Activity Ratios 

• Profitability Ratios

Unit – 9 Cash Flow Statement

➢ Meaning, Objectives and Benefits of Cash Flow Statement. 

➢ Cash and Cash Equivalents. 

➢ Classification of activities for Preparation of Cash Flow statement (as per AS 3 (Revised) (Indirect Method only). 

➢ Ascertaining Cash Flow from Operating Activities. 

➢ Ascertaining of Cash Flow from Investing and FinancingActivities. 

➢ Preparation of Cash Flow Statement with adjustments.

Haryana Board 12th Accountancy 2025-26: Question Paper Design

Check the table below to get to know the Question Paper Pattern of Class 12 Accountancy of HBSE

Accountancy Question Paper Pattern with each section Marks Distribution

HBSE Class 12 Accountancy: Prescribed Books:

• Accountancy -I Class XII BSEH Publication © NCERT 

• Accountancy -II Class XII BSEH Publication © NCERT 

• Accountancy – Computerized Accounting System Class XII NCERT Publication

HBSE Class 12 Accountancy Syllabus 2025–26 

Here's the direct link to download the HBSE Class 12 Accountancy Syllabus 2025-26: 

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