Bihar Board 12th Accountancy Model Paper 2025-26

Bihar Board 12th Accountancy Model Paper 2025-26: Here is an Accountancy Model Paper with Solutions for students preparing for the Bihar Board (BSEB) Class 12th examination in 2026.  

By practicing with this model paper, you can score good marks in the board exam. This model paper is designed according to the latest exam pattern and syllabus of the Bihar Board.

Step-by-step solutions are provided for all questions to make it easier for students to understand. You can download the Bihar Board 12th Accountancy Model Paper 2025-26 with Solutions in PDF format for free from the links given below.

Bihar Board 12th Accountancy Model Paper 2025-26: PDF Download Links

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Bihar Board 12th Accountancy Model Paper 2026 (Official)
Bihar Board 12th Accountancy Model Paper Set 1
Bihar Board 12th Accountancy Model Paper Set 2
Bihar Board 12th Accountancy Model Paper Set 3

Bihar Board 12th Accountancy Model Paper 2025-26: Exam Pattern (Official)

The official pattern for the Bihar Board 12th Accountancy (Elective) examination is as follows:

विवरण (Details)	जानकारी (Information)
Board	BSEB (Bihar Board)
Class	12th (Intermediate)
Subject	Accountancy (लेखाशास्त्र)
Paper Type	Elective (ऐच्छिक)
Subject Code	220
Stream	I.COM. (आई.कॉम.)
Full Marks	100
Total Questions	138
Total Printed Pages	37
Exam Duration	3 Hours 15 Minutes
Paper Type	Objective + Subjective
Sections	Section A + Section B
Passing Marks	33%
Negative Marking	No

Bihar Board 12th Accountancy Model Paper 2025-26: Question Paper Pattern (Official)

Section	Question Type	Total Questions	Attempt	Marks Each	Total Marks
Section A (खण्ड-अ)	Objective (MCQ)	100	50	1 Mark	50 Marks
Section B (खण्ड-ब)	Short Answer	30	15	2 Marks	30 Marks
Section B (खण्ड-ब)	Long Answer	8	4	5 Marks	20 Marks
Total	-	138	69	-	100 Marks

Section A: Objective Questions (OMR Based) – Official Pattern

Details	Information
Question Type	Objective (MCQ)
Total Questions	100
Questions to Attempt	50
Marks per Question	1 Mark
Total Marks	50 Marks
Answer Sheet	OMR Sheet
Pen to Use	Blue/Black Ball Pen
Evaluation	First 50 answers evaluated if more attempted

Important Instructions for Section A (खण्ड-अ के लिए निर्देश):

• In Section – A, there are 100 objective type questions, out of which any 50 questions are to be answered.
• If more than 50 questions are answered, then only first 50 will be evaluated.
• Each question carries 1 mark.
• For answering these darken the circle with blue/black ball pen against the correct option on OMR answer sheet provided to you.
• Do not use whitener/liquid/blade/nail etc. on the OMR answer sheet otherwise the result will be treated invalid.

Section B: Subjective Questions – Official Pattern

Question Type	Total Questions	Attempt	Marks Each	Total Marks
Short Answer (लघु उत्तरीय)	30	15	2 Marks	30 Marks
Long Answer (दीर्घ उत्तरीय)	8	4	5 Marks	20 Marks
Total	38	19	-	50 Marks

Important Instructions for Section B (खण्ड-ब के लिए निर्देश):

• In Section-B, there are 30 short Answer Type Questions. Each carrying 2 marks. Out of which any 15 questions are to be answered.
• Apart from these, there are 8 Long answer type questions, each carrying 5 marks, out of which any 4 questions are to be answered.

Bihar Board 12th Accountancy 2025-26: Marks Distribution

Part	Marks	Percentage
Objective (Section A)	50 Marks	50%
Subjective (Section B)	50 Marks	50%
Total	100 Marks	100%

Section-wise Marks Breakdown:

Section	Component	Marks
Section A	MCQ (50 × 1)	50 Marks
Section B	Short Answer (15 × 2)	30 Marks
Section B	Long Answer (4 × 5)	20 Marks
Total	-	100 Marks

Bihar Board 12th Accountancy 2025-26: Chapter-wise Weightage

Part A: Accounting for Partnership Firms and Companies (साझेदारी फर्मों एवं कंपनियों के लिए लेखांकन)

Chapter	Topic (Hindi/English)	Expected Weightage
1	साझेदारी लेखांकन - आधारभूत अवधारणाएँ (Accounting for Partnership: Basic Concepts)	10-12 Marks
2	साझेदारी फर्म का पुनर्गठन - साझेदार का प्रवेश (Reconstitution of Partnership - Admission of a Partner)	12-14 Marks
3	साझेदारी फर्म का पुनर्गठन - साझेदार की सेवानिवृत्ति/मृत्यु (Reconstitution - Retirement/Death of a Partner)	10-12 Marks
4	साझेदारी फर्म का विघटन (Dissolution of Partnership Firm)	8-10 Marks
5	कंपनी के अंशों का निर्गमन (Issue of Shares)	10-12 Marks
6	कंपनी के ऋणपत्रों का निर्गमन (Issue of Debentures)	8-10 Marks

Part B: Financial Statement Analysis (वित्तीय विवरण विश्लेषण)

Chapter	Topic (Hindi/English)	Expected Weightage
7	वित्तीय विवरण (Financial Statements of a Company)	6-8 Marks
8	वित्तीय विवरणों का विश्लेषण (Analysis of Financial Statements)	8-10 Marks
9	लेखांकन अनुपात (Accounting Ratios)	10-12 Marks
10	रोकड़ प्रवाह विवरण (Cash Flow Statement)	10-12 Marks

Bihar Board 12th Accountancy 2025-26: Marking Scheme

Question Type	Marks	Marking Method
Objective (MCQ)	1 Mark	Correct answer = 1 mark
Short Answer (2 Marks)	2 Marks	Step-wise marking
Long Answer (5 Marks)	5 Marks	Step-wise marking with proper format

Detailed Marking Criteria:

Question Type	Marking Criteria
MCQ (1 Mark)	Full marks for the correct answer.
Short Answer (2 Marks)	Formula/Format - 0.5 marks, Calculation - 1 mark, Correct answer - 0.5 marks
Long Answer (5 Marks)	Journal Entry/Format - 1.5 marks, Working Notes - 1 mark, Calculation - 2 marks, Correct Answer - 0.5 marks

General Instructions for Candidates

क्र.सं.	Instructions (English)
1	Candidate must enter his/her Question Booklet Serial No. (10 Digits) in the OMR Answer Sheet.
2	Candidates are required to give answer in their own words as far as practicable.
3	Figures in the right-hand margin indicate full marks.
4	15 minutes of extra time have been allotted for the candidates to read the questions carefully.
5	This question booklet is divided into two sections – Section-A and Section-B.
6	Use of any electronic appliances is strictly prohibited.

Important Topics for Accountancy Exam

Part A: Partnership & Company Accounts

Chapter	Important Topics
Partnership Basics	Profit Sharing Ratio, Interest on Capital/Drawings, Partner's Salary, Goodwill
Admission of Partner	Calculation of New Ratio, Sacrificing Ratio, Goodwill Treatment, Revaluation A/c
Retirement/Death	Gaining Ratio, Settlement of Retiring Partner, Treatment of Goodwill
Dissolution	Realisation A/c, Distribution of Cash, Settlement of Accounts
Issue of Shares	Issue at Par, Premium, Discount, Forfeiture & Reissue
Issue of Debentures	Issue at Par, Premium, Discount, as Collateral Security

Part B: Financial Statement Analysis

Chapter	Important Topics
Financial Statements	Balance Sheet, Profit & Loss Statement Format
Analysis of FS	Comparative Statements, Common Size Statements
Accounting Ratios	Liquidity, Solvency, Profitability, Activity Ratios
Cash Flow Statement	Operating, Investing, Financing Activities

Important Formulas for Accountancy

Partnership Formulas:

Formula	Description
New Ratio = Old Ratio - Sacrificing Ratio	For Admission
Sacrificing Ratio = Old Ratio - New Ratio	Partner giving up share
Gaining Ratio = New Ratio - Old Ratio	For Retirement
Hidden Goodwill = Total Capital - Net Assets	Implied Goodwill

Ratio Formulas:

Ratio	Formula
Current Ratio	Current Assets ÷ Current Liabilities
Quick Ratio	Quick Assets ÷ Current Liabilities
Debt-Equity Ratio	Debt ÷ Equity
Gross Profit Ratio	(Gross Profit ÷ Net Sales) × 100
Net Profit Ratio	(Net Profit ÷ Net Sales) × 100
Operating Ratio	(Operating Cost ÷ Net Sales) × 100
Stock Turnover Ratio	Cost of Goods Sold ÷ Average Stock
Debtors Turnover Ratio	Credit Sales ÷ Average Debtors
Working Capital Turnover	Net Sales ÷ Working Capital
Return on Investment	(Net Profit before Interest & Tax ÷ Capital Employed) × 100

Important Journal Entries

Partnership:

Transaction	Journal Entry
Interest on Capital	P&L Appropriation A/c Dr. → To Partner's Capital A/c
Interest on Drawings	Partner's Capital A/c Dr. → To P&L Appropriation A/c
Partner's Salary	P&L Appropriation A/c Dr. → To Partner's Capital A/c
Goodwill Raised	Goodwill A/c Dr. → To Old Partners' Capital A/c
Goodwill Written Off	New Partners' Capital A/c Dr. → To Goodwill A/c

Company Accounts:

Transaction	Journal Entry
Share Application	Bank A/c Dr. → To Share Application A/c
Allotment	Share Application A/c Dr. → To Share Capital A/c
Share Premium	Bank A/c Dr. → To Share Capital A/c, To Securities Premium A/c
Forfeiture	Share Capital A/c Dr. → To Share Forfeiture A/c, To Calls in Arrear
Reissue	Bank A/c Dr., Share Forfeiture A/c Dr. → To Share Capital A/c

Important Accounts to Remember

Account	Purpose
Revaluation A/c	To record change in value of assets/liabilities
Realisation A/c	To close books on dissolution
P&L Appropriation A/c	To distribute profit among partners
Securities Premium A/c	Premium received on issue of shares
Share Forfeiture A/c	Amount forfeited from shareholders
Goodwill A/c	To record goodwill in partnership

Comparison: I.COM Stream Subjects

Detail	Accountancy	Business Studies	Economics
Subject Code	220	217	219
Full Marks	100	100	100
Total Questions	138	138	138
MCQs	100 (50 attempt)	100 (50 attempt)	100 (50 attempt)
Short Answer	30 (15 attempt)	30 (15 attempt)	30 (15 attempt)
Long Answer	8 (4 attempt)	8 (4 attempt)	8 (4 attempt)
Total Pages	37	37	36
Nature	Numerical + Theory	Theory Based	Theory + Numerical

Important Tips for Exam Preparation (परीक्षा की तैयारी के लिए टिप्स)

1. NCERT पुस्तक को अच्छी तरह से पढ़ें - Part A और Part B दोनों को समान महत्व दें
2. Numerical Problems का खूब अभ्यास करें - यह सबसे महत्वपूर्ण है
3. Journal Entries और Formats याद करें
4. Formulas की list बनाकर याद करें
5. Working Notes लिखने का अभ्यास करें
6. Model Paper और Previous Year Questions हल करें
7. Ratios के formulas और interpretation समझें
8. Cash Flow Statement का format और adjustments समझें
9. Calculator का प्रयोग न करें, manual calculation करें
10. समय प्रबंधन का ध्यान रखें - Numerical में ज्यादा समय लगता है