Maharashtra HSC Accountancy Exam Pattern 2024-25: Check MSBSHSE 12th Accountancy Blueprint Here

Maharashtra HSC Accountancy Exam Pattern 2024-25: The Maharashtra State Board of Secondary and Higher Secondary Education (MSBSHSE) has published the blueprint for the academic year 2024-25. The Maharashtra Board 12th Accountancy exam 2025 will be conducted for a total of 100 marks. The MSBSHSE Class 12 Accountancy blueprint 2024-25 comprises a theory paper and an internal assessment where the theory exam will carry 80 marks and the internal assessment will be worth 20 marks weightage. The marks of internal assessment will be based on the marks of the practical exam, project works, attendance, and behaviour. Students are required to obtain a passing mark of 35% separately in theory and practical exams to pass the subject.

Maharashtra HSC Accountancy Syllabus 2024-25 includes 10 chapters in total. The syllabus is further divided into two sections, Partnership Accounts and Company Accounts. The maximum time duration of the Maharashtra 12th Accountancy Theory exam is 3 hours 15 minutes. MSHSBSE HSC Accountancy exam 2025 will be conducted from 11 AM – 2.10 PM/ 3 PM – 6 .10 PM. Moreover, the Maharashtra HSC Time Table 2025 will be released in November 2024. The Maharashtra HSC exam 2025 is likely to be conducted between February and March 2025. Read the complete article to know more about the Maharashtra HSC Accountancy Exam Pattern 2024-25.

Maharashtra HSC Accountancy Exam Pattern 2024-25

The Mah Class 12th Accountancy exam will be conducted either in the morning and evening shift. There will be a total of 7 questions in the Maharashtra HSC Accountancy paper. All the questions will be compulsory, however, internal choices will be there in some of the questions. The question paper pattern of Maharashtra HSC Accountancy exam is as follows:

Download Maharashtra HSC Accountancy Sample Papers 2024-25

Maharashtra HSC Accountancy Syllabus 2024-25

The Book-keeping and Accountancy will have 25% objective type questions. The remaining question paper will contain very short, short, long, and essay-type questions. The Maharashtra HSC Accountancy syllabus contains 10 chapters that further include topics, and sub topics. Check out the Maharashtra HSC Accountancy exam pattern 2024-25 here:

Chapter Names	Topics
1. Introduction to Partnership	1.1 Meaning and Definitions 1.2 The Indian Partnership Act 1932 1.3 Methods of capital accounts i) Fixed Capital Method ii) Fluctuating Capital Method
2. Partnership Final Accounts	2.1 Introduction and Necessity of Preparation of Final Accounts with following adjustments.
3. Reconstitution of Partnership	3.1 Meaning and different ways of reconstitution 3.2 Admission of a partner 3.2.1 Meaning and Need 3.2.2 Capital brought by new partner 3.2.3 New profit sharing ratio 3.2.4 Sacrifice ratio 3.2.5 Goodwill - Meaning, Methods of Valuation, and treatment of Goodwill. i) Average profit method ii) Super profit method 3.2.6 Adjustment of accumulated profits and losses. 3.2.7 Revaluation of assets and Liabilities 3.2.8 Adjustment of capitals 3.3 Retirement / Death of a Partner 3.3.1 Meaning, need 3.3.2 New ratio 3.3.3 Gain ratio 3.3.4 Treatment of goodwill 3.3.5 Adjustment of accumulated profits and losses 3.3.6 Revaluation of assets and liabilities 3.3.7 Adjustment of capital 3.3.8 Amount due to retiring partner 3.3.9 Death of partner
4. Dissolution of Partnership Firm	4.1 Simple dissolution 4.2 Dissolution under Insolvency situation
5. Accounts of “Not for Profit” concerns	5.1 Introduction, meaning, and features of “Not-for-Profit” Concerns. 5.2 Receipts and Payments Account Meaning and Features. The distinction between Income and Expenditure accounts. 5.3 Preparation of Income and Expenditure Account and Balance Sheet with the following
6. Single entry system	6.1 Introduction Meaning of single entry system. Difference between single entry and double entry system. 6.2 Preparation of statements 6.3 Additional information.
7. Bill of Exchange (Only Trade Bill)	7.1 Introduction, necessity, Meaning, Definition of Bill of Exchange 7.2 Draft/format of Bills, Parties to the Bill of Exchange, Acceptance of Bill, Terms of Bill, Days of Grace, Date of maturity, Due Date, Types of Bill 7.3 Honouring of Bill, Dishonour of Bill, Noting and Protesting of Bill, Notary Public and Noting Charges 7.4 Accounting Treatment of Bill by the Drawer/Holder and Drawee in the following cases
8. Company Accounts Part-I	Accounting for shares 8.1 Share and share capital, Meaning, Nature and Types 8.2 Accounting for Share Capital: Issue and Allotment of Equity Shares. Private placement of shares. Public subscription of shares. Oversubscription and Under subscription of shares. Issue at Par and premium, and at discount, Calls in advance in arrears, Issue of shares for consideration other than cash 8.3 Accounting treatment of forfeiture and re-issue 8.4 Disclosure of Share Capital in Company’s Balance Sheet (Horizontal form)
9. Company Accounts Part-II	Accounting for Debentures 9.1 Debentures : Meaning, Issue of debentures at par, at premium and at discount 9.2 Issue of debentures for consideration other than cash. Interest on Debentures
10. Analysis of financial statements	10.1 Financial statement Analysis: meaning, objectives and limitations 10.2 Tools for financial statement Analysis-meaning of comparative statements, common size statements, cash flow analysis, and Ratio analysis 10.3 Accounting Ratios : Meaning objectives and classification of Ratios 10.4 Introductions to current ratio, liquid ratio, Gross profit ratio, operating profit ratio and Net profit ratio. ROI, ROCI

Also Read Maharashtra HSC Accountancy Previous Year Question Papers

Maharashtra HSC Accountancy Practical Exam Blueprint 2024-25

The Maharashtra HSC Accountancy Practical Exam will be held for 20 marks. The points that need to be considered in the case of Maharashtra 12th Accountancy Practical Exam.

1. Visit to Partnership Firm and study the management of the firm and a report on it.
2. A report on procedure of registration of Partnership Firm under Partnership Act 1932.
3. Preparation of Financial statement with the help of Journal / subsidiary books of any partnership firm.
4. Analylical study on various adjustments in Final Accounts of Partnership Firm.
5. A report on procedure of winding up Partnership Firm.
6. Study of the methods of valuation of goodwill and accounting treatment in case of Admission, Retirement or Death of a partner.
7. Visit to any not for profit concern. e.g. Library, Sports club, Mahila Bachat Gat, Public Hospitals, Educational Institutions, Temples, Masjids, Gurudwaras, Ganesh Mandal, etc. and preparation of a report on such visit or visits.
8. Analysis of the school college transactions into revenue and capital receipts and revenue and capital expenditure.
9. Study of revenue and capital receipts, revenue and capital expenditure of minimum any ten non profit concerns.
10. Comparative study of Profit Organisations and 'Not for Profit organisations and analysis of adjustments in final accounts of not for profit concern/organization.
11. Preparation of Report on various treatments of Bills of Exchange (Trade bill)
12. A visit to a cloth merchant who is maintaining his books of accounts under single entry system. Preparation of statement of affairs and statement of profit or loss from the data collected.
13. A visit to a Bank & preparation of a report on the procedure of discounting and collecting Hundies (Bills of Exchange)
14. An interview with a sharebroker.
15. A report on the procedure of opening a DEMAT Account.
16. A report on the procedure of purchasing and selling of shares through DEMAT Account.
17. Visit to a company and preparation of informative report on the procedure of issue of shares or Debentures.
18. A comparative study of different ratios to be used in the Annual Report of a company.

Students must be thorough with the Maharashtra HSC Accountancy Exam Pattern 2024-25 before appearing for the exam. This will give them a clear idea on the question paper pattern and marking scheme of the subject. Also Check Maharashtra HSC Result 2025