BodhiScoreOdisha Board Class 12 Accountancy Syllabus 2026-27
Exam scheme
Higher Secondary (+2), CHSE Odisha. Commerce stream 1st elective (compulsory) — 100 marks per year (Paper I in +1, Paper II in +2).
First year — Paper I
| Unit | Topic |
|---|---|
| I | Introduction to accounting — concepts, GAAP, accounting equation |
| II | Journal, ledger and trial balance |
| III | Bills of exchange and computerized accounting (AIS) |
| IV | Rectification of errors and bank reconciliation statement |
Second year — Paper II
| Unit | Topic |
|---|---|
| I | Final accounts of sole trader (with adjustments) |
| II | Accounting for assets — inventory and fixed assets; depreciation |
| III | Partnership — appropriation, goodwill, admission of partner |
| IV | Company accounts — shares, debentures and financial statements |
| V | Cost accounting and fundamentals of management accounting (as notified) |
Computerized accounting using Tally is integrated in later units per the revised notifications on chseodisha.nic.in.
Prescribed from CHSE Odisha +2 Commerce stream courses of studies (Accountancy, from page 46).
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