Maharashtra Board HSC Class 12 Book Keeping and Accountancy Syllabus 2026-27
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.
Detailed Syllabus Table with All the Chapters and Subtopics:
.
| Unit No. | Unit Name | Chapters 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 |
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