BodhiScoreWest Bengal Board Class 12 Accountancy Syllabus 2026-27
Exam scheme
Higher Secondary (Class 12), WBCHSE. Theory 80 + project/practical components as per official PDF. Semesters III and IV: 40 + 40 theory marks.
Semester III (40 marks)
| Unit | Topic | Marks |
|---|---|---|
| 1 | Accounting for partnership firms — I (goodwill, admission basics, AS on goodwill) | 15 |
| 2 | Accounting for company — I (shares, debentures) | 10 |
| 3 | Analysis of financial statements — ratios, comparative/common-size statements | 15 |
Semester IV (40 marks)
| Unit | Topic | Marks |
|---|---|---|
| 1 | Accounting for partnership firms — II (retirement, death, dissolution) | 25 |
| 2 | Accounting for company — II (redemption, financial statements) | 10 |
| 3 | Cash flow statement | 5 |
Optional track
Class XII also offers Computerised Accounting System as an alternative to Analysis of Financial Statements in the official syllabus; schools choose one track.
Question typology: Remembering/Understanding 30%, Applying 50%, Analysing/Evaluating 20%.
Prescribed from WBCHSE Higher Secondary Syllabus SET II (July 2026).
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Original practice prompts
Use these with the official syllabus above—these are study prompts, not a claimed board question paper.
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- Use the related materials below to revise the same subject.
- Check an answer key or marking scheme only when it is published by the board.