The Bihar Board Accountancy syllabus for Class 11th and 12th is meticulously designed to provide students with a comprehensive understanding of financial principles and practices. This syllabus lays the groundwork for future studies in commerce and finance, equipping students with essential skills for both academic and professional success. Bihar Board Class 11 & 12 Biology Syllabus (2025-2026) - Key Points. You can find the sample paper for Class 12 and NCERT solutions for class 12.
Class 11 Accountancy Syllabus (2025-2026)
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Introduction to Accounting
- Basic concepts and principles of accounting.
- Accounting equations and types of accounts.
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Recording of Transactions
- Journal entries, ledgers, and trial balance.
- Accounting for transactions in various books of accounts.
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Bank Reconciliation Statement
- Understanding discrepancies between cash book and bank statements.
- Preparation of bank reconciliation statements.
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Financial Statements
- Preparation and analysis of trading and profit & loss accounts.
- Understanding the balance sheet and its components.
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Depreciation and Reserves
- Methods of calculating depreciation.
- Accounting for reserves and provisions.
Class 12 Accountancy Syllabus (2025-2026)
Once you go through the syllabus, check out the Sample papers for the class 12 Bihar board uploaded by HT experts.
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Financial Statements of Companies
- Advanced preparation and analysis of financial statements.
- Understanding accounting for joint ventures and partnerships.
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Accounting for Not-for-Profit Organizations
- Preparation of receipts and payments accounts.
- Understanding income and expenditure accounts.
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Management Accounting
- Cost analysis, budgeting, and financial forecasting.
- Techniques for managerial decision-making.
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Accounting for Partnership Firms
- Admission, retirement, and dissolution of partners.
- Profit-sharing ratios and adjustments.
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Computerized Accounting
- Introduction to accounting software.
- Understanding the role of technology in modern accounting practices.
The Bihar Board Accountancy syllabus for Class 11th and 12th provides a solid foundation in financial accounting and management. It prepares students for board exams and further studies in commerce, finance, and business administration. Mastery of this syllabus requires regular practice, a thorough understanding of concepts, and the application of accounting principles.
