Maharashtra Board Class 12 · Accountancy

Maharashtra Board HSC Class 12 Book Keeping and Accountancy Syllabus 2026-27

Check the updated Maharashtra Board HSC Class 12 Book Keeping and Accountancy syllabus 2026-27. Get complete unit-wise topics, marking scheme, and paper pattern details for commerce students.

Updated 22 Sept 2026

Maharashtra Board Class 12 test series· checked in 48 hours · from ₹299See plans

Maharashtra Board Class 12 test series

From ₹299/subject · checked in 48 hrs

See plans

Updated for 2026-27: according to board announcements reported in the press, MSBSHSE continues the current SSC and HSC syllabus for 2026-27, with the new syllabus and exam pattern applying from 2027-28. Board exams are provisionally scheduled for February and March 2027; the subject-wise timetable is expected later.

Book Keeping and Accountancy is a core subject in Commerce, which deals with the recording, summarisation, and analysis of financial transactions. Maharashtra Board HSC Class 12 Book Keeping and Accountancy syllabus intends to enhance students' knowledge about accounting principles, procedures, and financial statement preparation pertaining to professional courses and working business practices.

The syllabus deals with the entire accounting process, starting from journal entries to final accounts, including company accounts and partnership accounts. It emphasises accuracy, clarity, and good ability to interpret financial information.

Practising past papers is the best way to use this syllabus. Gradehunt’s Maharashtra Board HSC test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam. Planning a commerce career after Class 12? Many students start with CA: see our CA Foundation test series and the CA course guide for after 12th.

Maharashtra Board Class 12 · Accountancy

Know the syllabus? Now test it chapter by chapter.

Board-pattern papers for every chapter, checked with marks and remarks.

  1. 1Get an exam-pattern paper
  2. 2Write it at home, upload one PDF
  3. 3Checked with marks and remarks in 48 hours

Detailed Syllabus Table with All the Chapters and Subtopics:

.

Unit No.Unit NameChapters and Subtopics

1

Accounting Principles and Concepts

- Accounting words, concepts, and conventions

- Accounting aims

2

Recording of Transactions

- Journal entries

- Ledger posting

- Trial balance preparation

3

Subsidiary Books

- Purchase book

- Sales book

- Cash book

- Purchase return book

- Sales return book

4

Bank Reconciliation Statement

- Definition

- Reasons of discrepancy

- Preparation of bank reconciliation statement

5

Final Accounts of Sole Proprietors

- Trading account

- Profit and loss account

- Preparation of balance sheet

6

Accounting for Bills of Exchange

- Types of bills

- Journalising

- Renewal and dishonour of bills

7

Partnership Accounts

- Admission, retirement, and death of a partner

- Dissolution of partnership firm

8

Company Accounts

- Issue of shares and debentures

- Final accounts of a company

- Preference shares

9

Depreciation Accounting

- Definition

- Methods of depreciation: straight-line method, diminishing balance method

The syllabus synthesises theory and practical problems and exercises for the acquisition of student skills in account book-keeping and financial statements preparation. Practice, prudence, and conceptual clarity will prepare students to succeed in examinations and create a sound foundation for careers in accountancy, finance, and business management.

Finished reading? Now test yourself.

Chapter-wise tests in the latest board pattern, checked with remarks. Plans from ₹299/subject.

  1. 1Get an exam-pattern paper
  2. 2Write it at home, upload one PDF
  3. 3Checked with marks and remarks in 48 hours

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