In this post, we’ve provided the Bihar Board Class 12 Accountancy Question Paper 2025 PDF Download to help students prepare for their upcoming exams. See the BSEB 12th Accountancy Question Paper 2025 PDF Download below to view and download.
Contents
- 1 Bihar Board 12th Accountancy Question Paper PDF with answers
- 2 BSEB Class Intermediate Accountancy Exam Marking Scheme
- 2.1 Previous 10 year Accountancy Question Paper of Class 12 Bihar Board PDF
- 2.2 Bihar Board Inter Accountancy Question Paper 2026
- 2.3 BSEB Class 12th Accountancy Question Paper 2026 PDF Download
- 2.4 BSEB 12th Accountancy Question Paper 2025 PDF Download
- 2.5 Official Last 5 Years: Bihar Board 12th Accountancy Previous Year Paper​
- 3 Bihar Board Class 12 Accountancy Question Paper 2025 PDF Download
Bihar Board 12th Accountancy Question Paper PDF with answers
| Year’s | Question Paper | Answer |
2025Â  |
SET-J | Download |
| 2024 | SET-A | Download |
| 2023 | SET-B | Download |
| 2022 | SET-C | Download |
| 2021 | SET-A | |
| 2020 | SET-H | |
| 2019 | Download | |
| 2018 | Download | |
| 2017 | Download | |
| 2016 | Download | |
| 2015 | Download | |
| 2014 | Download | |
| 2013 | Download | |
| 2012 | Download | |
| 2011 | Download | |
| 2010 | Download | |
| 2009 | Download | |
The Bihar Board Class 12 Accountancy question paper 2025 covers partnership accounts, company accounts, and cash flow statements. This helps students practice numerals and strengthen concepts to prepare well for board exams.
Bihar Board Class 12 Accountancy Paper Pattern​ 2026
| Section | Type of Questions | Total Questions | Questions to Answer | Marks per Question | Total Marks |
|---|---|---|---|---|---|
| Section A | Objective (MCQs) | 100 | 50 | 1 | 50 |
| Section B (Part 1) | Short Answer Type | 30 | 15 | 2 | 30 |
| Section B (Part 2) | Long Answer Type | 8 | 4 | 5 | 20 |
| Total Marks | 138 | 69 | 100 Marks |
- The total marks for Accountancy are 100, divided equally between the objective and descriptive sections.
- The exam duration is 3 hours and 15 minutes, including 15 minutes for reading the question paper.
- The question paper contains 138 questions, but students are only required to attempt 69 questions (50 + 15 + 4).
- Students must score at least 30% to qualify.
This pattern has been officially confirmed by BSEB Patna and applies to the 2026 Intermediate Commerce stream exam.
Accountancy Class 12 Bihar Board Syllabus 2025
| Chapter No. | Chapter Name | Topics |
|---|---|---|
| 1. | Accounting for Partnership | Definitions and terms related to Partnership The Indian Partnership Act 1932 Methods of capital accounts – Fluctuating Capital Method, Fixed Capital Method |
| 2. | Accounting for Not-for-Profit Organizations | Introduction, meaning, characteristics, and important terms related to Not-for-Profit Firms. Receipts and Payments Accounts, their meaning and features. The distinction between Expenditure and Income accounts. Preparation of Income and Expenditure Account and Balance Sheet with the following- a) Important Items: Entrance fees, Subscriptions, Sale of old assets, Scrap, Newspapers, Specific donation, Legacy, life membership fees, General Donations, Specific Funds, Endowment fund b) Additional Information: Outstanding expenses and prepaid expenses of the current and previous year -Accrued income and income received in advance -Subscription received in advance and Subscription outstanding of the current and previous year -Depreciation -The capitalization of entrance fees. -Creation of special funds out of donations -Stock of stationery -Opening balances of liabilities and assets |
| 3. | Dissolution of Partnership | Simple dissolution Dissolution under an insolvency situation |
| 4. | Reconstitution of Partnership | 1. Meaning and different ways of reconstitution of Partnership 2. Admission of a partner Meaning and Need of Partnership Capital brought in by a new partner New profit-sharing ratio and related terms Sacrifice ratio and its conditions Goodwill – Meaning, Methods of valuation and treatment of goodwill; Average profit method and Super profit method, and the difference between both Adjustment of accumulated losses and profits Revaluation of assets and liabilities Adjustment of capitals In case of the Retirement or Death of a partner- Meaning, need, New ratio, Gain ratio Treatment of goodwill Adjustment of accumulated profits and losses Revaluation of assets and liabilities Adjustment of capital Amount due to retiring partner or Demise of partner |
| 5. | Accounting for Shares and Debenture Capital | I. Accounting for Shares:- Share and Share Capital, Meaning, Features, and Types. Accounting for Share Capital: Allotment and Issuance of Equity Shares, private placement of shares, public subscription of shares, oversubscription and under subscription of shares, the issue of shares at par and premium, and at discount, calls in advance in arrears, issue of shares for consideration other than cash. Accounting treatment of re-issue and forfeiture Disclosure of Share capital in the Company’s Balance Sheet (Horizontal format) II. Accounting for Shares:- Debentures: Meaning, Issue of debentures at par, at a premium, and at a discount- differences Issuance of debentures for consideration other than cash Interest related to Debentures |
| 6. | Analysis of Financial Statements | 1. Financial Statement Analysis: Its meaning, objectives, and shortcomings 2. Tools for Financial Statement Analysis: meaning of comparative statements, common-size statements, cash flow analysis, ratio analysis 3. Accounting Ratios: definitions, terms, objectives, and classification of ratios 4. Introductions to current ratio, liquid ratio, gross profit ratio, operating profit ratio, net profit ratio, ROI, ROCI (in brief) |
| 7. | Statement of Changes in Financial Position | Introduction and the importance of preparation of Final Accounts in relation to the following adjustments- Closing stock, prepaid expenses, outstanding expenses, income received in advance, income receivable, reserve for possibility of discounts on debtors and creditors, bad debts, provision for doubtful debts, depreciation, interest on capital, loans, and drawings, interests earned/given on investments and loans, goods destroyed by accident or fire (insured/uninsured), record of goods stolen, goods used free sampling purpose, goods withdrawn by partners, unregistered sales and purchases, capital expenditure included in revenue expenses and vice-versa, bills payable dishonoured, bills receivable dishonoured, deferred expenses, capital receipts included in revenue receipts and vice-versa, commissions to working partner/managers based on gross profit, net profit, sales, etc. |
Check the chapter-wise topics for the Bihar Board Class 12 Accountancy Syllabus 2025-2026 above.
BSEB Class Intermediate Accountancy Exam Marking Scheme
| Topics | Marks |
|---|---|
| Accounting for Partnership | 5 |
| Accounting for Not-for-profit Organizations | 10 |
| Dissolution of Partnership | 25 |
| Reconstitution of Partnership | 20 |
| Accounting for Shares and Debenture Capital | 12 |
| Statement of Changes in Financial Position in Financial Position | 20 |
| Analysis of Financial Statements | 8 |
Students can check the Bihar Board Class 12 Accountancy Syllabus 2024-25 along with the marks weightage above.
Previous 10 year Accountancy Question Paper of Class 12 Bihar Board PDF
Students eagerly awaiting the new and previous year Bihar Board Class 12 Accountancy Question Paper 2026 can now download them in PDF format. Bihar Board Inter Accountancy Question Solution 2026​ article provides direct Bihar Board 12th Accountancy Question Paper PDF with answers links for all sets, helping students evaluate their performance.
Bihar Board Inter Accountancy Question Paper 2026
The Bihar School Examination Board releases the Bihar Board 12th Accountancy Question Paper PDF with answers every year to help students prepare for their board exams. Students preparing for the BSEB Class 12 Accountancy exam can view the Bihar Board Class 12 Accountancy Question Paper above.
- Previous 5 year Entrepreneurship Question Paper of Class 12 Bihar Board PDF
- Previous 5 year Business Studies Question Paper of Class 12 Bihar Board PDF
- Previous 5 year Business Economics Question Paper of Class 12 Bihar Board PDF
- Previous 5 year Hindi Question Paper of Class 12 Bihar Board PDF
- Previous 5 year English Question Paper of Class 12 Bihar Board PDF
Practicing the Bihar Board Inter Accountancy Question Paper 2026 will help students familiarize themselves with the upcoming exam pattern, question types, question weighting, and more. By solving the Bihar Board Class 12 Accountancy Question Paper 2026​, candidates can increase their chances of scoring high marks in the BSEB Class 12 Board Exam 2026.
BSEB Class 12th Accountancy Question Paper 2026 PDF Download
- Visit the official website biharboardonline.bihar.gov.in.
- Locate the download link/button for the required year and subject.
- Click the link/button; click the download icon (usually at the top or right).
- Save the Bihar Board Class 12 Accountancy Question Paper PDF file to your computer or mobile device after the download completes.
Students can view and download the BSEB Class 12th Accountancy Question Paper 2026 PDF Download, Bihar Board 12th Accountancy Paper Set A/B/C/D using the download links provided above.
BSEB 12th Accountancy Question Paper 2025 PDF Download
| Particulars | Details |
|---|---|
| Total Marks | 100 (Theory) |
| Passing Marks | 33 out of 100 |
| Exam Duration | 3 hours 15 minutes |
| Mode of Exam | Offline (Pen-Paper) |
| Subject Code | 220 |
| Question Language | Hindi & English |
| For Stream | Commerce Students |
| Paper Structure | 50% Objective + 50% Subjective |
| Accountancy Exam Date | 13 February 2026 |
The Bihar Board Class 12 Accountancy Question Paper 2026​ has been released by the BSEB. You can now download the Bihar Board Accountancy Question Paper 2025 PDF from this page. For the Accountancy subject, the BSEB 12th Accountancy Question Paper PDF​ contains all the questions from the latest BSEB Class 12 Accountancy syllabus.
Official Last 5 Years: Bihar Board 12th Accountancy Previous Year Paper​
This Bihar Board Inter Accountancy Objective Question 2026​ also provides information on the exam pattern, exam difficulty level, and question types for the Class 12 Accountancy exam. Therefore, you should download the Bihar Board 12th Accountancy Important Questions 2026​ to aim for a high score in the Bihar Board exam 2026.
Practicing the Bihar Board 12th Accountancy Paper 2026 PDF Download​ will help students familiarize themselves with the upcoming exam pattern, question types, question weighting, and more. By solving Bihar Board 12th Accountancy Practice Paper 2026​, candidates can increase their chances of scoring high marks in the BSEB Class 12 board exam 2026.
Bihar Board Class 12 Accountancy Question Paper 2025 PDF Download
| 12th Accountancy Model Paper | Download |
| 12th Accountancy Answer Key | Download |
| 12th Question Paper | Download |
| 12th Model Paper | Download |
| Commerce Question Paper | Download |
| 12th Exam Syllabus | Download |
| 12th Accountancy Question Status | Available |
| 12th Exam Date | Download |
| 12th Admit Card | Download |
| 12th Exam Pattern | Download |
| 12th Result Date | Check Here |
| Name of Exam | 12th Annual Examination |
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To download the Bihar Board Class 12 Accountancy Question Paper 2025 PDF, simply click on the link above. Students are advised to analyze the BSEB 12th Accountancy Question Paper 2025 PDF Download carefully and prepare accordingly to score high marks in the upcoming Bihar 12th Board Exam 2026.