BodhiScoreHaryana Board Class 12 Accountancy Syllabus 2026-27
Exam scheme
Written 60, practical 20, internal 20. Subject code 903. Part A is compulsory. Part B is a choice between analysis of financial statements and computerised accounting.
| Block | Units | Marks |
|---|---|---|
| Partnership accounts | Basic concepts; change in ratio / admission; retirement/death; dissolution | 29 |
| Company accounts | Share capital; issue of debentures | 16 |
| Analysis of financial statements or computerised accounting | Financial statements, ratios, cash flow or CAS, spreadsheet, using CAS | 15 (4+11 in the analysis option) |
Partnership and company accounts
- Partnership deed; P&L appropriation; past adjustments; goodwill (average, super profit, capitalisation); admission, retirement, death; realisation account on dissolution.
- Share capital: issue at par/premium, forfeiture and reissue, ESOP/sweat equity, disclosure in the balance sheet.
- Debentures: issue at par/premium/discount, collateral, interest, writing off discount.
Part B option 1 — analysis
Financial statements as per Schedule III; liquidity, solvency, activity and profitability ratios; cash flow statement (AS 3, indirect method).
Part B option 2 — computerised accounting
Overview of CAS; accounting applications of electronic spreadsheet; using a computerised accounting system.