Punjab Board Class 12 Accountancy Syllabus 2026-27

Exam scheme

Time 3 hours. Theory 80 + practical 15 + internal 5 = 100.

Part I

1. Accounting for partnership firms
2. Reconstitution — admission of a partner
3. Reconstitution — retirement/death of a partner
4. Dissolution of partnership firm
5. Accounting for share capital
6. Issue of debentures
7. Financial statements of a company
8. Analysis of financial statements
9. Accounting ratios
10. Cash flow statement

Computerised accounting (also in the official PDF)

Overview of computerised accounting systems; spreadsheet; use of spreadsheet in business applications; graphs and charts for business data.