Uttarakhand Board Class 12th Accountancy Syllabus is divided into 2 major parts. The first part focuses on Accounting for Partnership Firms and Companies. In this section, students study topics such as partnership fundamentals, partnership deed, profit and loss appropriation account, goodwill valuation, reconstitution of partnership, admission, retirement and death of a partner, dissolution of partnership firm, share capital, issue of shares, and accounting for debentures.

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Uttarakhand Board Class 12th Accountancy Syllabus 2026
Uttarakhand Board Class 12th Accountancy Syllabus 2026: Conclusion

Uttarakhand Board Class 12th Accountancy Syllabus 2026

Uttarakhand Board Class 12th Accountancy Syllabus also includes Analysis of Financial Statements and Cash Flow Statements. Students learn about the objectives and tools of financial statement analysis, ratio analysis including liquidity, solvency and profitability ratios, and the preparation of cash flow statements as per accounting standards. For more information, students can refer to the table below.

Part / Unit	Topics Covered	Marks
Part A: Accounting for Partnership Firms and Companies	• Accounting for Partnership Firms • Accounting for Companies	60
Unit 1: Accounting for Partnership Firms	• Features of partnership and Partnership Deed • Provisions of Indian Partnership Act 1932 (absence of deed) • Fixed vs fluctuating capital accounts • Profit & Loss Appropriation Account: division of profit among partners, guarantee of profits • Past adjustments: interest on capital, drawings, salary, profit sharing ratio • Goodwill: meaning, nature, factors affecting and methods of valuation — Average Profit, Super Profit, Capitalization	36
Unit 2: Accounting for Companies	• Share capital: types and accounting for issue • Oversubscription & undersubscription • Issue at premium• Calls in arrears / advance calls • Debentures: issue, redemption and interest accounting	24
Part B: Analysis & Cash Flow / OR Computerised Accounting	• Analysis & Cash Flow / OR Computerised Accounting • Part B: Computerised Accounting	20
Unit 3: Analysis of Financial Statements	• Meaning & objectives of financial statement analysis • Tools of analysis — Ratio analysis including liquidity, solvency, activity and profitability ratios	08
Unit 4: Cash Flow Statement	• Meaning & objectives • Classification of activities (operating, investing, financing) • Preparation of Cash Flow Statement (Indirect Method) as per AS 3 (Revised)	12
OR Part B: Computerised Accounting	• Overview of Computerised Accounting System (CAS) • Features of CAS and applications in accounting • Accounting using electronic spreadsheets • Using accounting software for entries, adjustments and preparing financial statements	20
Part C: Project Work / Practical	• Project file and viva voce based on syllabus content and practical accounting work	20
Total (Theory + Project)	—	100

Also Check: Uttarakhand Board Class 12th Business Studies Syllabus

Uttarakhand Board Class 12th Accountancy Syllabus 2026: Conclusion

Overall, Uttarakhand Board Class 12th Accountancy Syllabus provides students with a strong foundation in both theoretical knowledge and practical application of accounting concepts. By covering partnership accounts, company accounts, financial statement analysis, and cash flow statements, the course prepares students to understand real-world financial practices. The inclusion of project work and computerized accounting further enhances practical skills and accuracy.

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