Bihar Board 12th Syllabus 2027: Science, Arts, Commerce, Subject-Wise PDF Download and Topic-Wise Weightage

Electric Charges and Fields, Electrostatic Potential and Capacitance; Coulomb’s Law, Gauss’s Law, electric dipole, capacitors and dielectrics, energy stored in capacitors.

Ohm’s Law, Kirchhoff’s Laws, Wheatstone Bridge, Potentiometer, drift of electrons, cells in series and parallel, internal resistance of a cell.

Moving Charges and Magnetism, Magnetism and Matter; Biot-Savart Law, Ampere’s Law, force on current-carrying conductors, cyclotron, magnetic dipole, bar magnet.

Faraday’s Laws, Lenz’s Law, inductance, AC generator, transformers, impedance, resonance in AC circuits, LC oscillations, power in AC circuits.

Electromagnetic spectrum (radio waves to gamma rays), displacement current, electromagnetic wave propagation, speed of electromagnetic waves.

Ray Optics and Optical Instruments: reflection, refraction, total internal reflection, mirrors, lenses, microscope, telescope. Wave Optics: Young’s double slit experiment, diffraction, polarisation.

Photoelectric effect, Einstein’s photoelectric equation, de Broglie wavelength, Davisson-Germer experiment, Heisenberg Uncertainty Principle.

Bohr model of hydrogen atom, energy levels, hydrogen spectrum; nuclear binding energy, radioactivity (alpha, beta, gamma decay), nuclear fission and fusion.

Semiconductor diodes, p-n junction, Zener diode, transistors (n-p-n and p-n-p), transistor as amplifier, logic gates (AND, OR, NOT, NAND, NOR), half-wave and full-wave rectifiers.

Elements of communication systems, bandwidth of signals, modulation (AM, FM), propagation of electromagnetic waves, sky wave and space wave propagation.

Reproduction in Organisms; Sexual Reproduction in Flowering Plants (pollination, fertilisation, embryo development); Human Reproduction (male and female reproductive systems, gametogenesis, fertilisation, implantation); Reproductive Health (STDs, contraception, ART techniques).

Principles of Inheritance and Variation (Mendel’s laws, incomplete dominance, codominance, linkage, sex-linked inheritance, chromosomal disorders); Molecular Basis of Inheritance (DNA structure, replication, transcription, translation, genetic code, mutations); Evolution (origin of life, theories, natural selection, human evolution).

Human Health and Disease (immunity, AIDS, cancer, drugs and alcohol abuse); Strategies for Enhancement in Food Production (animal breeding, plant breeding, biofortification, SCP, tissue culture); Microbes in Human Welfare (sewage treatment, biogas production, biocontrol agents, biofertilisers).

Biotechnology: Principles and Processes (recombinant DNA technology, tools of rDNA — restriction enzymes, vectors, host organisms, PCR, gel electrophoresis, bioreactors); Biotechnology and Its Applications (Bt crops, GMOs, gene therapy, transgenic animals, bioremediation, ethical issues).

Organisms and Populations (ecological adaptations, population growth models — logistic and exponential); Ecosystem (energy flow, food chains and webs, nutrient cycling, ecosystem services); Biodiversity and Conservation (hotspots, in-situ and ex-situ conservation, Red Data Book); Environmental Issues (air and water pollution, solid waste management, ozone depletion, global warming).

Meaning and features of Not-for-Profit Organisations; Receipts and Payments Account; Income and Expenditure Account; Balance Sheet; treatment of specific items: subscriptions (outstanding, advance, arrears), donations, legacy, life membership fee, entrance fee, depreciation on fixed assets.

Nature and features of partnership; Partnership Deed; fixed and fluctuating capital accounts; Profit and Loss Appropriation Account; interest on capital and drawings; salary, commission, and bonus to partners; past adjustments; guarantee of profits.

Admission of a partner: new profit-sharing ratio, sacrificing ratio, treatment of goodwill (AS-26), revaluation of assets and liabilities, adjustment of capital; Retirement and death of a partner: gaining ratio, goodwill treatment, revaluation of assets, settlement of accounts on death, executor’s account.

Dissolution of firm vs. dissolution of partnership; modes of dissolution; Realisation Account; settlement of accounts on dissolution; Garner vs Murray rule for insolvency of partners; capital deficiency treatment in final accounts.

Nature and types of shares (equity and preference); issue of shares at par, premium, and discount; calls in arrears and calls in advance; forfeiture of shares; reissue of forfeited shares; buy-back of shares; presentation in Balance Sheet as per Schedule III.

Types of debentures; issue at par, premium, and discount; issue as collateral security; redemption by lump sum payment, by purchase in open market, by conversion into shares; Debenture Redemption Reserve (DRR) and Debenture Redemption Investment (DRI).

Meaning and objectives of financial statements; Balance Sheet in vertical form (as per Schedule III of the Companies Act); Statement of Profit and Loss; Notes to Accounts; treatment of tax, dividends, and depreciation in financial statements.

Meaning, objectives, and limitations of financial analysis; tools: Comparative Statements (horizontal analysis), Common Size Statements (vertical analysis); Ratio Analysis - liquidity ratios (current ratio, quick ratio), solvency ratios (debt-equity ratio, interest coverage), activity ratios (inventory turnover, debtors turnover, creditors turnover), profitability ratios (gross profit ratio, net profit ratio, ROE, EPS).

Meaning and objectives of cash flow statement; classification of activities: operating, investing, financing; preparation of Cash Flow Statement using indirect method for operating activities; adjustments for non-cash items, working capital changes; treatment of tax paid and dividends received or paid.