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HP Board Class 12 Accountancy Syllabus 2026-27

Session

Plus Two (Class 12), Himachal Pradesh Board of School Education. Official PDF session label: 2024-25.

Part A — Partnership accounts

  1. Accounting for partnership: basic concepts — partnership deed; profit sharing; capital accounts; final accounts.
  2. Admission of a partner — goodwill; revaluation; new profit ratio; sacrificing ratio.
  3. Retirement or death of a partner — gaining ratio; settlement of dues.
  4. Dissolution of partnership firm — realisation account; settlement of accounts.

Part B — Company accounts and analysis

  1. Accounting for share capital — issue of shares; forfeiture and re-issue.
  2. Issue and redemption of debentures
  3. Financial statements of a company
  4. Analysis of financial statements
  5. Accounting ratios
  6. Cash flow statement

The official PDF lists numbered sub-topics under each chapter (nature of partnership, modes of reconstitution, company balance sheet formats, ratio formulae, etc.).

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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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