Rajasthan Board Class 12 Accountancy Syllabus 2026-27

Exam scheme

Subject code 30. One paper, 3 hours 15 minutes. Theory 80 marks + sessional 20 marks = 100. Project work is part of the course and is assessed under sessional marks.

Part A — Accounting for Partnership (35 marks)

Topic	Marks
Accounting for Partnership — basic concepts	7
Reconstitution — admission of a partner	11
Reconstitution — retirement/death of a partner	11
Dissolution of partnership firm	6

Basic concepts include nature of partnership, partnership deed, fixed vs fluctuating capital, profit sharing, interest on capital and drawings, and guarantee of profit.

Part B — Company Accounts and Analysis of Financial Statements (45 marks)

Topic	Marks
Accounting for share capital	14
Issue of debentures	13
Financial statements of a company	4
Accounting ratios	6
Cash flow statement	8

Prescribed books

Accountancy Part 1 and Part 2 — NCERT Class 12, published under copyright.