UP Board Class 12 Accountancy Syllabus 2025-26 PDF Download, Complete Curriculum Structure

Understanding the UP Board Class 12 Accountancy Syllabus 2025-26 allows students to plan their board exam preparation more successfully. UPMSP Accounts class 12 curriculum helps you to focus on important areas and revise systematically. The curriculum is broken into two parts –

Part A: Accounting for Partnerships, Firms, and Companies
Part B: Analysis of Financial Statements

The UP Board Accountancy Syllabus Class 12 2025-26 is expert-created to improve conceptual clarity in financial transactions, accounting principles, and their practical implementation. In this article, we will look at the Syllabus of Class 12 Accountancy for the academic year 2025-26, stressing the unit-wise mark distribution and preparation tactics.

UP Board Class 12 Accountancy Syllabus 2025-26

A thorough comprehension of the new UP Board Class 12 Accountancy syllabus is essential for successful board exam preparation. The Accounts class 12th syllabus is intended to provide a balance of theory and practical application for Class 12 Commerce students enrolled in the Uttar Pradesh Madhyamik Shiksha Parishad (UPMSP). It focuses on giving students a solid foundation in accounting principles while also introducing them to computerized accounting systems.

UP Board Class 12 Accountancy Syllabus 2025-26

The detailed UPMSP class 12 Accounts syllabus with each unit, chapter, and sub sub-units is described below –

Part A: Accounting for Partnership Firms and Companies

This part of the syllabus focuses on foundational accounting principles related to partnerships and companies. It is designed to develop students’ understanding of real-world accounting scenarios and financial practices.

Unit 1: Accounting for Partnership Firms Topics –
Fundamentals of Partnership: Features, Partnership Deed
Goodwill: Nature, Factors Affecting, Methods of Valuation
Change in Profit Sharing Ratio
Admission of a Partner
Retirement and Death of a Partner
Dissolution of Partnership Firm

Unit 2: Accounting for Companies Topics –
Issue of Shares: At par, at premium, and at discount
Forfeiture and Reissue of Shares
Issue of Debentures: Types, Methods of Redemption
Presentation of Financial Statements of a Company

Part B: Analysis of Financial Statements

This section focuses on interpreting financial information to evaluate the financial performance of a business. It introduces students to essential tools and techniques for effective financial analysis.

Unit 3: Financial Statement Analysis Topics –
Financial Statements: Meaning, Importance, and Objectives
Tools for Financial Statement Analysis: Comparative Statements, Common Size Statements

Unit 4: Accounting Ratios Topics –
Liquidity Ratios
Solvency Ratios
Activity Ratios
Profitability Ratios

Unit 5: Cash Flow Statement Topics –
Meaning and Objectives
Preparation of Cash Flow Statement as per AS-3

Class 12 Accountancy Project Work

Students are required to complete a project based on accounts topics, which are –

• Collection and analysis of source documents
• Preparation of vouchers and ledger accounts
• Financial statements preparation
• Presentation of the project using charts or diagrams

UP Board Accountancy Class 12 Syllabus 2025-26 PDF

Download the latest UP Board Class 12 Accountancy Syllabus 2025-26 PDF and prepare with a solid understanding of the themes, units, objectives, and learning strategies.

Check out UPMSP Accountancy Syllabus PDF – Click Here

UP Board Class 12 Accountancy Syllabus 2025-26 (in Hindi)

Students can read all the chapter names of the Accounts syllabus in Hindi below.

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