MPBSE Class 12 Accountancy Syllabus 2023: Madhya Pradesh Board for Secondary Education(MPBSE) has released its Class 12 syllabus for the current academic session 2023-2024. Students appearing for MPBSE Class 12 Board Examinations in 2024 should refer to this syllabus before beginning with the preparation for examinations. You can also find the syllabus on the MP Board’s official website. In order to know the MPBSE Class 12 Syllabus and marking scheme for Accountancy, check the article below.
The marking scheme is a layout of your exam pattern. It presents the marks allocation of every chapter present in the syllabus. It also mentions the number of questions to be asked in the examinations, the number of marks allocated per question, the types of questions to be asked, and on what grounds or skills will the student be tested. On the other hand, the syllabus is the integration of all the chapters and topics to be asked in the examination. Both of these resources are important from the exam’s point of view and should not be missed by students. Referring to these can strengthen your preparation and ensure that you have prepared the right concepts with the right amount of importance to be laid on each of them.
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MPBSE Class 12 Accountancy Marking Scheme
Find Madhya Pradesh Board’s Marking Scheme for Class 12 Accountancy subject below. This marking scheme will provide you with important insights related to the subject and exam, which can then be used to enhance your preparation strategy.
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| Chapters | Marks |
| Partnership Accounting Basic Concepts | 12 |
| Reconstitution of Partnership Firm: Admission of Partner | 12 |
| Reconstitution of a Partnership Firm: Death of a Partner | 08 |
| Dissolution of partnership firm | 04 |
| Accounting for share capital | 16 |
| Issue of debentures | 08 |
| Company financial statement | 08 |
| Accounting Ratio | 04 |
| Cash flow statement | 08 |
| Total | 80 |
Notes:
- Question No 1 to 5 will consist of 32 Objective-type questions. Each question will be for 01 mark.
Question No 1- Choose the correct answer (06 marks)
Question No 2- Fill in the blanks (06 marks)
Question No 3- True or False (06 marks)
Question No 4- Match the following (07 marks)
Question No 5- Pick the odd one out (07 marks)
- Question No 6 to 15 will consist of 10 Questions. Each question will be for 02 marks.
- Question No 16 to 19 will consist of 04 Questions. Each question will be for 03 marks.
- Question No 20 to 23 will consist of 04 Questions. Each question will be for 04 marks.
For complete Marking Scheme, click on the link below
MPBSE Class 12 Accountancy Syllabus 2023-2024 in English
MPBSE Class 12 Accountancy Syllabus in English has been provided to you in the table below. Students are requested to check the syllabus before they start their preparation for the examination. Also, use the PDF download link below to save the syllabus for future reference.
| Chapter No. | Chapter Name |
| 1 | Partnership Accounting Basic Concepts Nature of Partnership, Partnership Deed, Salient Features of Partnership Accounts, Maintenance of Partners' Capital Accounts, Division of Profits among Partners, Guarantee of Profits to a Partner, Prior Adjustment |
| 2 | Reconstitution of Partnership Firm: Admission of Partner Types of Reconstitution of Partnership Firm, Admission of Partner, New Profit Sharing Ratio, Sacrifice Ratio, Goodwill, Adjustment of Accumulated Profits and Losses, Revaluation of Assets and Reassessment of Liabilities, Adjustment of Capital, Change in Profit Sharing Ratio of Existing Partners |
| 3 | Reconstitution of a Partnership Firm: Death of a Partner Determination of Amount Due to Retiring Partner, New Profit Sharing Ratio, Gaining Ratio, Treatment of Goodwill, Adjustment for Revaluation of Assets and Liabilities, Adjustment of Accumulated Profits and Losses, Settlement of Amount Due to Retiring Partner, Adjustment of Partners' Capital, Partners death |
| 4 | Dissolution of partnership firm Dissolution of Partnership, Dissolution of Firm, Settlement of Accounts, Accounting Practices |
| | Part 2 |
| 1 | Accounting for share capital Characteristics of a Company, Types of Company, Share Capital of a Company, Classes and Nature of Shares, Issue of Shares, Accounting Treatment, Forfeiture of Shares |
| 2 | Issue of debentures Subdivision- 1 Meaning of debenture, difference between share and debenture, types of debentures, issue of debentures, over-subscription, issue of debentures for consideration other than cash, issue of debentures as collateral security, conditions for issue of debentures, Write-off of interest, discount/loss on debenture issue |
| 3 | Company financial statement Meaning of Financial Statements, Nature of Financial Statements, Objectives of Financial Statements, Types of Financial Statements, Uses and Importance of Financial Statements, Limitations of Financial Statements |
| 4 | Accounting Ratio Meaning of Accounting Ratios, Objectives of Ratio Analysis, Advantages of Ratio Analysis, Limitations of Ratio Analysis, Types of Ratios, Liquidity Ratios, Solvency Ratios, Activity (or Turnover Ratios), Profitability Ratios |
| 5 | Cash flow statement Objectives of Cash Flow Statement, Benefits of Cash Flow Statement, Cash and Cash Equivalents, Cash Flows, Classification of Activities for Preparing Cash Flow Statement, Calculation of Cash Flows from Operating Activities, Calculation of Cash Flows from Investing and Financing Activities, Cash creation of flow statement |
MPBSE Class 12 Accountancy Syllabus 2023-2024 in Hindi
MP Board Class 12 Accountancy Syllabus in Hindi has been provided below for students of the 2023-2024 batch. Students from the Hindi board, who get their question papers in Hindi should check the Hindi syllabus and then start their preparation for the examination.
To download the MPBSE Class 12 Accountancy Syllabus, click on the link below
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