JAC Class 12 Accountancy Exam Pattern 2024-25: Check Jharkhand Board 12th Accountancy Blueprint Here

JAC Class 12 Accountancy Exam Pattern 2024-25 is expected to be same this year as well. The Jharkhand Board 12th Accountancy paper will have 100 marks weightage. Out of the total 100 marks, 80 marks will be allotted for the theory exam, and the practical exam or project work will be for the remaining 20 marks. The minimum marks to pass the JAC 12th Accountancy exam 2025 is 26 marks combining both theory and practical exams. The JAC Class 12 Accountancy question paper is divided into two parts, Part A and Part B. Both Part A and B are compulsory for all the students. Part A will have 44 marks objective questions, and Part B will consist of 36 marks subjective questions. Students appearing for the upcoming JAC 12th exam 2025, can access the 12th Accountancy blueprint 2024-25 along with the JAC Class 12 Accountancy Syllabus 2024-25 on the state board's official website at jac.jharkhand.gov.in.

The JAC Class 12 Accountancy Syllabus 2024-25 is divided into two parts, Part A: Accounting for Partnership Firms and Companies, and Part B: Financial Statement Analysis. Part A will carry a total of 60 marks, while Part B will have 20 marks. These are further divided into chapters. The Accountancy paper will contain all kind of questions including MCQ+VSA)/VST/SAT/LAT. There will be 40% objective questions and 40% subjective questions. The state board will release the JAC 12th Time Table 2025 in January 2025 tentatively. The JAC 12th board exams 2025 are to be held in February 2025. Continue reading the article to know more about JAC Class 12 Accountancy Exam Pattern 2024-25.

JAC Class 12 Accountancy Exam Pattern 2024-25

The detailed JAC Class 12 Exam Pattern 2024-25 for Accountancy exam is tabulated below:

Part A: Accounting for Partnership Firms and Companies

Units	Marks
Accounting for Partnership Firms	36
Accounting for Companies	24

Part B: Financial Statement Analysis

Units	Marks
Analysis of Financial Statements	12
Cash Flow Statement	8
Project Work	20

Also read: JAC Class 12 Accountancy previous year question paper

JAC Class 12 Accountancy Course Structure 2024-25

There are 10 chapters in total in the JAC Class 12 Accountancy syllabus 2025, where Part A has 4 chapters and Part B has 6 chapters.

Parts	Chapters	Topics	Periods
Part A: Accounting for Partnership Firms and Companies	Chapter 1 Accounting for Partnership: Basic Concepts	1.1 Nature of Partnership 1.2 Partnership Deed 1.3 Special Aspects of Partnership Accounts 1.4 Maintenance of Capital Accounts of Partners 1.5 Distribution of Profit among Partners 1.6 Guarantee of Profit to a Partner 1.7 Past Adjustments 1.8 Final Accounts	2 2 2 2 3 2 3 3
	Chapter 2 Reconstitution of a Partnership Firm Admission 108 of a Partner	2.1 Modes of Reconstitution of a Partnership Firm 2.2 Admission of a New Partner 2.3 New Profit Sharing Ratio 2.4 Sacrificing Ratio 2.5 Goodwill 2.6 Adjustment for Accumulated Profits and Losses 2.7 Revaluation of Assets and Reassessment of Liabilities 2.8 Adjustment of Capitals 2.9 Change in Profit Sharing Ratio among the  Existing Partners	1 1 3 2 5 3 3 5 1
	Chapter 3 Reconstitution of a Partnership Firm Retirement/ Death of a Partner	3.1 Ascertaining the Amount Due to Retiring/Deceased Partner 3.2 New Profit Sharing Ratio 3.3 Gaining Ratio 3.4 Treatment of Goodwill 3.5 Adjustment for Revaluation of Assets and Liabilities 3.6 Adjustment of Accumulated Profits and Losses 3.7 Disposal of Amount Due to Retiring Partner 3.8 Adjustment of Partners’ Capitals 3.9 Death of a Partner	3 2 2 3 2 2 2 4 3
	Chapter 4 Dissolution of Partnership Firm	4.1 Dissolution of Partnership 4.2 Dissolution of a Firm 4.3 Settlement of Accounts 4.4 Accounting Treatment	1 1 4 5
Part B: Financial Statement Analysis	Chapter 1 Accounting for Share Capital	1.1 Features of a Company 1.2 Kinds of Companies 1.3 Share Capital of a Company 1.4 Nature and Classes of Shares 1.5 Issue of Shares 1.6 Accounting Treatment 1.7 Forfeiture of Shares 5	2 2 1 2 5 5 5
	Chapter 2 Issue and Redemption of Debentures	2.1 Meaning of Debentures 2.2 Distinction between Shares and Debentures 2.3 Types of Debentures 2.4 Issue of Debentures 2.5 Over Subscription 2.6 Issue of Debentures for Consideration other than Cash 2.7 Issue of Debentures as a Collateral Security 2.8 Terms of Issue of Debentures 2.9 Interest on Debentures 2.10 Writing off Discount/Loss on Issue of Debentures 2.11 Redemption of Debentures 2.12 Redemption by Payment in Lump Sum 2.13 Redemption by Purchase in Open Market 2.14 Redemption by Conversion	1 1 1 1 1 2 2 3 1 2 2 1 2 2
	Chapter 3 Financial Statements of a Company	3.1 Meaning of Financial Statements 3.2 Nature of Financial Statements 3.3 Objectives of Financial Statements 3.4 Types of Financial Statements 3.5 Uses and Importance of Financial Statements 3.6 Limitations of Financial Statements	2
	Chapter 4 Analysis of Financial Statements	4.1 Meaning of Analysis of Financial Statements 4.2 Significance of Analysis of Financial Statements 4.3 Objectives of Analysis of Financial Statements 4.4 Tools of Analysis of Financial Statements 4.5 Comparative Statements 4.6 Common Size Statement 4.7 Limitations of Financial Analysis	6
	Chapter 5 Accounting Ratios	5.1 Meaning of Accounting Ratios 5.2 Objectives of Ratio Analysis 5.3 Advantages of Ratio Analysis 5.4 Limitations of Ratio Analysis 5.5 Types of Ratios 5.6 Liquidity Ratios 5.7 Solvency Ratios 5.8 Activity (or Turnover) Ratio 5.9 Profitability Ratios	1 1 1 1 1 2 2 2 3
	Chapter 6 Cash Flow Statement	6.1 Objectives of Cash Flow Statement 6.2 Benefits of Cash Flow Statement 6.3 Cash and Cash Equivalents 6.4 Cash Flows 6.5 Classification of Activities for the Preparation of Cash Flow Statement 6.7 Ascertainment of Cash Flow from Investing  and Financing Activities 6.8 Preparation of Cash Flow Statement	2 2 2 2 5

JAC Class 12 Accountancy Question Paper Pattern 2024-25

The JAC Class 12 Accountancy exam will be conducted for 3 hours. The JAC Class 12 Accountancy question paper is divided into two parts, Part A and Part B. There will be MCQs, very short answer type, short answer type, and long answer type questions. The question paper pattern of Jharkhand Board Class 12 Accountancy exam 2025 is as follows:
It is advisable for all the board exam appearing students to go through the JAC Class 12 Accountancy exam pattern and syllabus 2024-25 very well. This will help them prepare as well as score well in the JAC Class 12 Result 2025 .