About the UP Board Class 12 Accountancy Syllabus

Accountancy is a key subject in the Commerce stream of UP Board Class 12. It helps students understand financial statements, business transactions, and accounting practices. The syllabus prepares learners for careers in commerce, finance, and business management.

Syllabus Overview

The Class 12 Accountancy syllabus includes:

1. Accounting for Partnership Firms: Fundamentals, reconstitution, admission, retirement, death of a partner, and dissolution.

2. Company Accounts: Accounting for share capital, debentures, issue and redemption.

3. Financial Statement Analysis: Comparative statements, common-size statements, ratio analysis, cash flow statements.

4. Accounting for Non-Profit Organizations: Income & expenditure accounts, balance sheet preparation.

5. Computerized Accounting: Basics of computerized accounting systems, software packages, and database concepts.

Marking Scheme

The Accountancy exam is of 100 marks:

• Theory – 80 marks

• Project Work – 20 marks

Importance of Accountancy

This Class 12 subject builds the foundation for careers in Chartered Accountancy, Cost Accounting, Auditing, Business Management, and Banking. It enhances logical skills and financial literacy.

Preparation Tips

• Practice journal entries and ledger accounts daily.

• Revise formulas for ratio analysis and cash flow.

• Solve sample papers for speed and accuracy.

• Work on the project carefully, as it carries 20 marks.

Download the PDF of the UP Board Class 12 Syllabus for Accountancy