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WBCHSE Syllabus 2026 For Accountancy: Unit-Wise Topics Explained

• Updated on 8 Feb, 2026 by Dina Bandhu

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WBCHSE Syllabus 2026 for Accountancy includes major topics such as Accounting for partnership firms, covering capital accounts, goodwill, and profit-sharing arrangements. It then moves to Changes in partnership, including admission, retirement, and death of a partner, followed by Dissolution of a partnership firm and settlement of accounts. The syllabus also includes accounting for companies, focusing on the issue of shares and debentures.

 

Table of Contents

  1. WBCHSE Syllabus 2026 For Accountancy
  2. WBCHSE Syllabus 2026 For Accountancy: Conclusion

 

WBCHSE Syllabus 2026 For Accountancy

WBCHSE Syllabus 2026 for Accountancy also covers Financial statement analysis and the Preparation of cash flow statements, which help in understanding the financial position and performance of a business. For more information, students can refer to the table below.

Unit No.

Unit

Topics Covered

Marks (Approx.)

I

Accounting for Partnership Firms

Fundamentals of partnership, capital accounts, goodwill, admission of partner

20

II

Change in Partnership

Retirement and death of a partner, revaluation, settlement of accounts

15

III

Dissolution of Partnership Firm

Realisation account, capital accounts, settlement of liabilities

10

IV

Accounting for Companies

Issue of shares, forfeiture and reissue, issue of debentures

20

V

Financial Statement Analysis

Analysis of financial statements, comparative and common-size statements

10

VI

Cash Flow Statement

Preparation of cash flow statement (as per AS-3)

05

Total (Theory)

—

—

80

Also Check: WBCHSE Business Studies Syllabus 2026

 

WBCHSE Syllabus 2026 For Accountancy: Conclusion

Overall, WBCHSE Syllabus 2026 for Accountancy offers a balanced mix of theory and practice that helps students understand how financial records are maintained and interpreted in real business situations. By studying partnership accounts, company accounts, and financial statements, learners develop accuracy, analytical ability, and financial awareness. This knowledge not only supports success in examinations but also prepares students for further studies in commerce and for managing financial matters with confidence in everyday and professional life.

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