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UP Board Class 12 Accountancy syllabus 2026-27
The UP Board Class 12 Accountancy syllabus for 2026-27 has 9 units and 9 chapters. The units are Accounting for Partnership: Basic Concepts, Admission of a Partner, Retirement and Death of a Partner, Dissolution of a Partnership Firm, Accounting for Share Capital, Accounting for Debentures, Financial Statements of a Company, Accounting Ratios and Cash Flow Statement. This outline was checked against the official Madhyamik Shiksha Parishad, Uttar Pradesh document on 2 October 2026.
Academic session 2026-27 / Official source checked / 2026-10-02
Accounting for Partnership: Basic Concepts
Accounting for Partnership: Basic Concepts
Partnership deed, capital accounts, appropriation, guarantees and adjustments
Admission of a Partner
Admission of a Partner
Ratios, goodwill, revaluation, reserves and capital adjustment, Sacrifice/gain, revaluation, reserves and accumulated profits/losses, Goodwill meaning, factors and valuation by average profit, super profit and capitalisation; hidden goodwill
Retirement and Death of a Partner
Retirement and Death of a Partner
Amount due to a retiring or deceased partner; new profit-sharing ratio and gaining ratio; treatment of goodwill (including when goodwill is not in the books, and hidden goodwill); revaluation of assets and liabilities; adjustment of accumulated profits and losses; retirement during the year; settlement of the amount due; adjustment of partners' capital; death of a partner
Dissolution of a Partnership Firm
Dissolution of a Partnership Firm
Dissolution of partnership and firm; settlement of accounts and accounting treatment
Accounting for Share Capital
Accounting for Share Capital
Issue, allotment, subscription, calls, forfeiture and reissue
Accounting for Debentures
Accounting for Debentures
Issue, collateral security, interest and writing off loss on issue
Financial Statements of a Company
Financial Statements of a Company
Prescribed statement and balance-sheet headings
Accounting Ratios
Accounting Ratios
Liquidity, solvency, activity and profitability ratios, Earnings per share, book value per share, dividend payout and price-earnings ratio
Cash Flow Statement
Cash Flow Statement
Operating, investing and financing cash flows; calculation by the indirect method
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What is in the UP Board Class 12 Accountancy syllabus for 2026-27?
| Unit | Marks | Chapters |
|---|---|---|
| Accounting for Partnership: Basic Concepts | 6 | Accounting for Partnership: Basic Concepts |
| Admission of a Partner | 13 | Admission of a Partner |
| Retirement and Death of a Partner | 13 | Retirement and Death of a Partner |
| Dissolution of a Partnership Firm | 13 | Dissolution of a Partnership Firm |
| Accounting for Share Capital | 13 | Accounting for Share Capital |
| Accounting for Debentures | 12 | Accounting for Debentures |
| Financial Statements of a Company | 12 | Financial Statements of a Company |
| Accounting Ratios | 9 | Accounting Ratios |
| Cash Flow Statement | 9 | Cash Flow Statement |
Official source checked. Last checked .
Where is the official UP Board Class 12 Accountancy syllabus?
- UPMSP Class 12 Accountancy syllabus 2026-27, Madhyamik Shiksha Parishad, Uttar Pradesh, accessed
Official sample and previous-year papers for this subject are in the Official papers step of the planner above.
Prepared by the Disha Stars team from the sources listed here. Check the latest official notice before you apply.