Assam Board Class 12 Accountancy Syllabus 2026-27
Exam scheme
Higher Secondary 2nd year, AHSEC. Theory 80 + project 20 = 100 marks. Time: 3 hours.
| Part | Topic | Marks |
|---|---|---|
| A | Accounting for NPO and partnership firms | 40 |
| B or C | Company accounts or computerised accounting | 40 |
| D | Project work | 20 |
Students attempt either Part B or Part C, not both.
Part A — NPO and partnership (40)
- Accounting for not-for-profit organisations (8)
- Partnership — basic concepts (10)
- Admission of a partner (8)
- Retirement/death of a partner (8)
- Dissolution of partnership firm (6)
Part B — Company accounts (40)
Share capital; issue and redemption of debentures; financial statements of a company; analysis of financial statements; accounting ratios; cash flow statement.
Part C — Computerised accounting (40)
Overview of CAS; using computerised accounting; DBMS in accounting; electronic spreadsheets.
Project
Accountancy project with prescribed format (cover page, certificates, organisation profile, analysis chapters, viva) — 20 marks.
Effective from session 2023-24 per AHSEC revised syllabus notification.
Make this syllabus useful
My revision checklist
Tick sections as you revise them. Progress is saved only in this browser on this device.
Original practice prompts
Use these with the official syllabus above—these are study prompts, not a claimed board question paper.
- Choose one listed section and explain its main ideas aloud without looking at notes.
- Write five questions you would ask from that section, then answer them from memory.
- Mark one topic you find difficult and make a one-page revision sheet for it.
- After revising, attempt a past or sample paper only if its board, subject, language, and year match yours.
How to use this
- Read the syllabus or open the official paper from the source link.
- Use the related materials below to revise the same subject.
- Check an answer key or marking scheme only when it is published by the board.