MP Board Class 12 Accountancy Syllabus 2026 - MPBSE 12th Accountancy Syllabus Download PDF

Never Miss an Exam Update

Subscribe Now

MP Board Class 12 Accountancy Syllabus 2026 is divided into two main parts: Part A and Part B. Part A deals with accounting for partnership firms and companies, while Part B covers financial statement analysis. The Board of Secondary Education, Madhya Pradesh releases the MP Board Class 12 Accountancy Syllabus 2026 at mpbse.nic.in. The syllabus includes topics such as Partnership Accounting, Reconstitution of Partnership, Dissolution of Partnership, Company Financial Statements, Share Capital, Debentures, Ratio Analysis, and Cash Flow Statements. The total marks allotted for the exam is 100, which is further divided into 80 marks for theory and 20 marks for practical/ project work.

In the board exams, there will be 3 questions in total. The questions from 1 to 5 will be divided into 32 objective-type questions. Each of the questions will be marked for the 01 mark. There will be six questions each, choose the correct answer, true or false and fill ups for 06 marks each. In addition, pick the odd one out and match the following for 07 marks each. The questions from 6 to 15 will be for 02 marks each. The questions from 16 to 19 will be for 02 marks, and questions 21 to 23 will be for 04 marks each. Read the entire article to get introduced to the MP class 12 Accountancy syllabus 2026.

MP Board Class 12 Accountancy Syllabus 2026: Download PDF

Check the link given below to download the MP Board Class 12 Accountancy Syllabus 2026 PDF:

MP Board Class 12 Accountancy Syllabus 2026 Course Structure

The detailed MP board Class 12 Accountancy Syllabus 2026 is provided below. Students can also check the syllabus at the official website of MP board i.e. mpbse.nic.in. Through the website, students can download the Class 12th Accountancy syllabus in the PDF format. The syllabus is provided in English language:

Part -1

Chapter 1: Partnership Accounting Basic Concepts

Nature of Partnership, Partnership Deed, Salient Features of Partnership Accounts, Maintenance of Partners' Capital Accounts, Division of Profits among Partners, Guarantee of Profits to a Partner, Prior Adjustment

Chapter 2: Reconstitution of Partnership Firm: Admission of Partner

Types of Reconstitution of Partnership Firm, Admission of Partner, New Profit Sharing Ratio, Sacrifice Ratio, Goodwill, Adjustment of Accumulated Profits and Losses, Revaluation of Assets and Reassessment of Liabilities, Adjustment of Capital, Change in Profit Sharing Ratio of Existing Partners

Chapter 3: Reconstitution of a Partnership Firm: Death of a Partner

Determination of Amount Due to Retiring Partner, New Profit Sharing Ratio, Gaining Ratio, Treatment of Goodwill, Adjustment for Revaluation of Assets and Liabilities, Adjustment of Accumulated Profits and Losses, Settlement of Amount Due to Retiring Partner, Adjustment of Partners' Capital, Partners death

Chapter 4: Dissolution of partnership firm

Dissolution of Partnership, Dissolution of Firm, Settlement of Accounts, Accounting Practices

Part -2

Chapter 5: Accounting for share capital

Characteristics of a Company, Types of Company, Share Capital of a Company, Classes and Nature of Shares, Issue of Shares, Accounting Treatment, Forfeiture of Shares

Chapter 6: Issue of debentures

Subdivision- 1

Meaning of debenture, difference between share and debenture, types of debentures, issue of debentures, over-subscription, issue of debentures for consideration other than cash, issue of debentures as collateral security, conditions for issue of debentures, Write-off of interest, discount/loss on debenture issue

Chapter 7: Company financial statement

Meaning of Financial Statements, Nature of Financial Statements, Objectives of Financial Statements, Types of Financial Statements, Uses and Importance of Financial Statements, Limitations of Financial Statements

Chapter 8: Accounting Ratio

Meaning of Accounting Ratios, Objectives of Ratio Analysis, Advantages of Ratio Analysis, Limitations of Ratio Analysis, Types of Ratios, Liquidity Ratios, Solvency Ratios, Activity (or Turnover Ratios), Profitability Ratios

Chapter 9: Cash flow statement

Objectives of Cash Flow Statement, Benefits of Cash Flow Statement, Cash and Cash Equivalents, Cash Flows, Classification of Activities for Preparing Cash Flow Statement, Calculation of Cash Flows from Operating Activities, Calculation of Cash Flows from Investing and Financing Activities, Cash creation of flow statement

MPBSE 12th Accountancy Syllabus 2026 in Hindi

Students can also check out the MP Board Class 12 Accountancy syllabus in Hindi too. The following images present the syllabus in Hindi. Check out the images below:

MP Board Class 12 Accountancy Syllabus 2026 for Project Work

• Project File (12 marks): Case study on partnership or company accounts.
• Viva Voce (8 marks): Oral examination on accounting concepts.

Suggested Project Topics:

• Ratio analysis of a company (liquidity, solvency, activity, profitability ratios)
• Comparative and common-size financial statements analysis
• Segment reporting of business segments in a company
• Cash flow statement preparation and analysis (as per AS-3)
• Computerized accounting projects
• Analysis of published annual reports of listed companies
• Effect of financing or dividend decisions using company data
• Case studies on share capital or debentures

How To Download MP Board Class 12 Accountancy Syllabus 2026?

Students can follow simple steps to download the MP Board Class 12 Accountancy syllabus 2026. Follow the steps to download the Class 12 Accountancy Syllabus and prepare for board exams:

• Step 1: Visit the MP board’s official website at mpbse.nic.in
• Step 2: On the homepage, click on the IMPORTANT NOTICE Section
• Step 3: Check out the latest notifications appearing on the screen
• Step 4: Click on the notification - शैक्षणिक सत्र 2026 के लिए कक्षा 9वीं से 12वीं तक समस्‍त विषयों का पाठ्यक्रम ।
• Step 5: A list of syllabus for all subjects will open in the PDF file.
• Step 6: Download the PDF

MP Board Class 12 Accountancy Syllabus 2026 - Marking Scheme

The following image represents the marking scheme for MP Board Class 12 Accountancy 2026.

Soon after the completion of MP Board Class 12 Accounts Syllabus, students are advised to start solving the previous year question papers. This will help students to analyze the level of preparation and to get an idea about their strong or weak areas.

Are you feeling lost and unsure about what career path to take after completing 12th standard?

Say goodbye to confusion and hello to a bright future!

Take The Free Test Now

Was this article helpful?

11 Upvotes

2 Downvotes