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JKBOSE Class 12 Accountancy Syllabus 2025–26 - The Jammu and Kashmir Board of School Education (JKBOSE) has officially announced and released the detailed syllabus for Class 12 Accountancy. This comprehensive syllabus is specifically designed for students undertaking the academic sessions 2025–26, providing a clear roadmap for their studies in the subject. The release of the syllabus aims to ensure students, teachers, and parents have ample time to prepare and plan for the upcoming academic year, aligning with educational standards and objectives set by the board. This move underscores JKBOSE's commitment to providing quality education and transparent guidelines for its students.
JKBOSE 12th Accountancy Syllabus 2025–26 – Marks Distribution and Exam Pattern
| Component | Maximum Marks | Time Allowed |
| Theory | 80 | 3 Hours |
| Internal Assessment | 20 | — |
| Total | 100 | 3 Hours |
JKBOSE Class 12 Accountancy 2025–26
| Part | Unit | Topic/Area | Sub-Topics Covered | Marks |
| A | Unit-1 | Accounting for Partnership Firms | 35 | |
| A | Fundamentals & Admission | Partnership features, deed, Act 1932 provisions (in absence of deed). Fixed vs. Fluctuating capital, P&L Appropriation A/c. Past adjustments. Goodwill (Nature, factors, valuation methods: Avg. Profit, Super Profit, Weighted Avg., Capitalization). Sacrificing/New P/S ratio. Revaluation, Capital adjustments, Balance Sheet. | 15 | |
| B | Retirement & Death | Gaining/New P/S ratio. Treatment of Goodwill (AS-26), Revaluation, Accumulated profits, Loan A/c of retiring partner. Deceased Partner's Capital A/c and Executor's A/c. | 10 | |
| C | Dissolution | Types of dissolution, settlement of accounts. Preparation of Realization A/c, Partners' Capital A/cs, and Cash/Bank A/c. | 10 | |
| A | Unit-2 | Accounting for Companies | 25 | |
| A | Accounting for Share Capital | Share and share capital (nature, types), Disclosure in Balance Sheet (Sch. III). Issue: Par, premium, discount. Calls in advance/arrears. Consideration other than cash. Private placement, ESOP, Sweat equity, Right issue. Forfeiture and Reissue. | 15 | |
| B | Accounting for Debentures | Issue: Par, premium, discount, consideration other than cash. Writing off discount/loss. Terms of redemption. Issue as collateral security. Interest. Redemption Sources: Out of profit/capital, DRR creation. Redemption Methods: Lump sum, draw of lots, open market purchase, conversion. | 10 | |
| B (Option 1) | Unit-3 | Financial Statement Analysis | Financial Statement (Simple Balance Sheet Sch. III). Analysis (Meaning, Significance, Limitations). Accounting Ratios: Liquidity (Current, Liquid), Solvency (Debt to Equity, Proprietary, Total Asset to Debt), Activity (Inventory Turnover, Debtors Turnover, Working Capital Turnover), Profitability (Gross Profit, Net Profit, Operating, Operating Net Profit, ROI). | 12 |
| Unit-4 | Cash Flow Statement | Meaning, Objective, and Preparation (AS-3 Revised, Indirect Method only). Adjustments for Depreciation, P/L on sale of assets, Dividend, and Tax. | 8 | |
| B (Option 2) | Unit-3 | Overview of Computerized Accounting System | Concept, Features, Types (Generic, Specific, Tailor-made). Structure. Accounting Software Packages (Tally, Busy - latest version). | 10 |
| Unit-4 | Accounting Applications of Electronic Spreadsheets | Concept and features of electronic spreadsheet. Applications in: Depreciation Schedule, Loan Repayment Schedule, Payroll Accounting, and similar applications. | 10 | |
| Total Marks | 80 |
JKBOSE Class 12th Accountancy Syllabus - Exam Pattern and Marks Distribution
| Section | Question Type | Marks per Question | Number of Questions | Total Marks | Word Limit (Approx.) |
| A | Objective Type/Multiple Choice | 1 | 8 | 8 | N/A |
| B | Short Answer Type | 3 | 4 | 12 | 20 - 30 words |
| C | Short Answer Type | 4 | 5 | 20 | 100 - 150 words |
| D | Long Answer Type | 6 | 4 | 24 | 150 - 200 words |
| E | Long Answer Type | 8 | 2 | 16 | 150 - 200 words |
| Total | 23 | 80 |
| Assessment Type | Sub-Component | Marks |
| Internal Assessment |
| 5 |
| External Assessment | Project File | 3 |
| Written Test | 9 | |
| Viva-Voce | 3 | |
| Sub-Total (External) | 15 | |
| Grand Total | 20 |
How to Download JKBOSE Class 12 Accountancy Syllabus 2025–26 PDF
Step 1 - Visit the official JKBOSE website – jkbose.nic.in
Step 2 - Go to the Academics section and click on “Syllabus.”
Step 3 - Select Class 12 and choose Accountancy from the subject list.
Step 4 - Click on “Download PDF” to save it for offline use.
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