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)

  1. Accounting for not-for-profit organisations (8)
  2. Partnership — basic concepts (10)
  3. Admission of a partner (8)
  4. Retirement/death of a partner (8)
  5. 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.

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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.

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  1. Read the syllabus or open the official paper from the source link.
  2. Use the related materials below to revise the same subject.
  3. Check an answer key or marking scheme only when it is published by the board.

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