The WBCHSE Class 12 Accountancy syllabus provides students with an in-depth understanding of accounting concepts, principles, and practices. The curriculum is divided into two main parts: financial accounting and accounting for partnerships and companies. Financial accounting covers accounting principles, the preparation of financial statements, and adjustments required for accurate reporting.

Students also explore partnership accounts, including admission, retirement, and dissolution of partners, which helps them understand the dynamics of business relationships. The syllabus emphasizes company accounts, focusing on share capital, debentures, final accounts, and accounting for managerial remuneration. Students gain practical insights into preparing balance sheets and profit & loss statements, enhancing their ability to handle real-world accounting tasks. The WBCHSE syllabus encourages students to develop analytical skills, accuracy, and precision in handling financial data. Regular practice of ledger writing, journal entries, and ratio analysis is integral to mastering accountancy. This subject not only prepares students for board exams but also builds a strong foundation for future commerce-related courses and professional accounting studies.