Bihar Board Class 12 Accountancy Syllabus 2024-25 has been released. Students can check the Accountancy syllabus on the official website biharboardonline.bihar.gov.in.
- Bihar Board Class 12 Accountancy Syllabus contains 7 chapters.
- The total marks for the Accountancy subject are 100.
As per Bihar Board 12th Exam Pattern, the theory paper of Accountancy will have two sections – Section A and Section B. Section A will have multiple choice questions (MCQs) for one mark each and section B will include subjective questions.
The final theory exam for Accountancy will be held tentatively in February 2025. You need to score at least 30% marks to pass the exam. Students failing to score passing marks will have to appear for the Bihar Board 12th Compartment Exams.
Also Check: Bihar Board 12th Time Table 2025
Bihar Board Class 12 Accountancy Syllabus 2024-25
Students can check Bihar Board Class 12 Accountancy Syllabus 2024-25 along with the marks weightage below:
| Chapter No. | Name of Chapter | Marks |
|---|---|---|
| 1. | Accounting for Partnership | 05 |
| 2. | Accounting for Not-for-Profit Organizations | 10 |
| 3. | Dissolution of Partnership | 25 |
| 4. | Reconstitution of Partnership | 20 |
| 5. | Accounting for Shares and Debenture Capital | 12 |
| 6. | Analysis of Financial Statements | 08 |
| 7. | Statement of Changes in Financial Position | 20 |
| Total | 100 | |
Check Subject-Wise Bihar Board 12th Syllabus 2024-25
Bihar Board Class 12 Accountancy Syllabus 2024-25: Chapter-Wise Topics
Check the chapter-wise topics for Bihar Board Class 12 Accountancy Syllabus 2024-25 below:
| Chapter No. | Chapter Name | Topics |
|---|---|---|
| 1. | Accounting for Partnership |
|
| 2. | Accounting for Not-for-Profit Organizations |
a) Important Items: Entrance fees, Subscriptions, Sale of old assets, Scrap, Newspapers, Specific donation, Legacy, life membership fees, General Donations, Specific Funds, Endowment fund b) Additional Information: Outstanding expenses and prepaid expenses of the current and previous year -Accrued income and income received in advance -Subscription received in advance and Subscription outstanding of the current and previous year -Depreciation -The capitalization of entrance fees. -Creation of special funds out of donations -Stock of stationery -Opening balances of liabilities and assets |
| 3. | Dissolution of Partnership |
|
| 4. | Reconstitution of Partnership |
|
| 5. | Accounting for Shares and Debenture Capital | I. Accounting for Shares:-
II. Accounting for Shares:-
|
| 6. | Analysis of Financial Statements |
|
| 7. | Statement of Changes in Financial Position | Introduction and the importance of preparation of Final Accounts in relation to the following adjustments- Closing stock, prepaid expenses, outstanding expenses, income received in advance, income receivable, reserve for possibility of discounts on debtors and creditors, bad debts, provision for doubtful debts, depreciation, interest on capital, loans, and drawings, interests earned/given on investments and loans, goods destroyed by accident or fire (insured/uninsured), record of goods stolen, goods used free sampling purpose, goods withdrawn by partners, unregistered sales and purchases, capital expenditure included in revenue expenses and vice-versa, bills payable dishonoured, bills receivable dishonoured, deferred expenses, capital receipts included in revenue receipts and vice-versa, commissions to working partner/managers on the basis of gross profit, net profit, sales, etc. |
Bihar Board Class 12 Accountancy Question Paper Pattern 2025
As per the latest guidelines of the Bihar Board, a substantial part of the question paper will comprise MCQ-type questions, each carrying 1 mark. Nearly half of the total marks in the paper will be carried by MCQs.
- The question paper will be divided into two sections - Section A and Section B.
- Section A contains 100 Multiple Choice Questions (MCQs) each carrying one mark. Students are required to answer any 50 questions in this section.
- In Section B, there will be 30 short answer type questions with each question carrying 2 marks. Students need to answer any 15 questions from this portion.
- The last part of this section has 8 long answer-type questions. Students will have to attempt any four questions in this part.
Bihar Board Class 12 Accountancy Sample Papers
Sample papers released by the board are based on the Bihar Board 12th exam pattern. They provide an idea about the paper pattern and difficulty level for the final exams. Students can download Bihar Board Class 12 Accountancy sample papers for previous years from the links below:
| Year | Bihar Class 12 Accountancy Sample Papers |
|---|---|
| 2023 | Check Here |
| 2021 | Check Here |
| 2019 | Check Here |
Bihar Board Class 12 Accountancy Preparation Tips
Here are some preparation tips that can help students ace BSEB 12th Accountancy Examination 2025:
- Schedule a proper time to study and follow it regularly. Also, while studying avoid distractions (phone, music, noise, etc.) as much as possible.
- Make lists of chapters that are tough and of chapters with higher weightage in exams. Now you know which chapters to focus on.
- Make a habit of going through the tough or hard-to-remember portions of a chapter regularly. This will help one to remember well.
- After one has completed the syllabus for a subject, take a self-test by solving the previous year's question papers. Be honest with yourself as this is going to show you your weaknesses. Once you know which chapters and concepts you need to work on, try to learn them.
- Read the textbook thoroughly and highlight important definitions, terms, and differences. Also, make short notes on concepts that are usually asked in the exam.
- Practice reading the questions well. Otherwise, in the exam, you will read the questions wrongly and lose marks.
- Practice writing regularly. This will speed up your writing along with maintaining readability. Good handwriting increases the chance of getting good marks.
Frequently Asked Questions
Ques. What are the subjects in BSEB Class 12th Commerce?
Ans. Bihar Board Class 12 Commerce students will have to take:
- One language subject (English/ Hindi/ Bengali/ Urdu/ Persian/Punjabi / Oriya, etc).
- Three course-related compulsory subjects (Economics / Accountancy / Business Studies)
- One Elective/ Optional Subject ( Mathematics/Entrepreneurship/IT)
Ques. What are the passing marks for Bihar Board 12th Accountancy Exam 2025?
Ans. In Bihar Board, students must score at least 30% marks to pass the Accountancy paper.
Ques. What is the date for Bihar Board 12th Accountancy Exam 2025?
Ans. BSEB is yet to announce the exact date for the class 12 final exams. However, as per the previous years’ trends, the exam is likely to be held in February 2025.
Ques. What is the new pattern for Bihar Board Class 12 Exams 2025?
Ans. As per the latest pattern for Bihar Board Class 12 Exams, about 50% percent of the questions asked would be objective (MCQ-type questions) carrying one mark each. The rest of the paper will contain short and long answer questions.
Ques. What are the total marks for Bihar Board Class 12 Accountancy Exam 2025?
Ans. Students must score at least 30 marks out of 100 to pass the Accountancy exam.
Ques. Which chapter carries maximum weightage in Bihar Board Class 12 Accountancy Syllabus 2024-25?
Ans. In Bihar Board Class 12 Accountancy Syllabus 2024-25, the chapter Dissolution of Partnership carries the maximum weightage of 25 marks.
*The article might have information for the previous academic years, which will be updated soon subject to the notification issued by the University/College.
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