MP Board 12th Business Studies Blueprint & Marking Scheme 2025-26 (English Medium)
नमस्कार विद्यार्थियों,
माध्यमिक शिक्षा मंडल (MPBSE) ने सत्र 2025-26 के लिए ब्लूप्रिंट जारी कर दिया है। चूंकि आधिकारिक ब्लूप्रिंट हिंदी में होता है, इसलिए अंग्रेजी माध्यम (English Medium) के छात्रों की सुविधा के लिए हमने इसका अंग्रेजी अनुवाद तैयार किया है।
यह अनुवाद Gyan Deep Info द्वारा श्री दीपक हलवे सर (Shri Deepak Halve Sir) के मार्गदर्शन में विशेष रूप से आपके लिए तैयार किया गया है।
इस पोस्ट में शामिल है:
- यूनिट-वार अंकों का विभाजन (Unit-wise Marks)
- प्रश्न पत्र का पैटर्न (Question Paper Pattern)
- पूरा सिलेबस अंग्रेजी में (Full Syllabus in English)
👇 Blueprint / Marking Scheme (Business Studies) 👇
Board of Secondary Education, Madhya Pradesh, Bhopal
Higher Secondary Examination Session 2025-26
Marking Scheme (English Medium)
MP Education Gyan Deep
| Class: 12th |
Subject: Accountancy |
| Max. Marks: 80 |
Time: 3:00 Hours |
| S.No. |
Part / Chapter Content |
Allocated Marks |
| Part-1: Accounting for Partnership Firms |
| 1 |
Chapter-1: Accounting for Partnership - Basic Concepts
Nature of Partnership, Partnership Deed, Special Aspects of Partnership Accounts, Maintenance of Capital Accounts of Partners, Distribution of Profit among Partners, Guarantee of Profit to a Partner, Past Adjustments. |
12 |
| 2 |
Chapter-2: Reconstitution of a Partnership Firm: Admission of a Partner
Modes of Reconstitution of a Partnership Firm, Admission of a Partner, New Profit Sharing Ratio, Sacrificing Ratio, Goodwill, Adjustment for Accumulated Profits and Losses, Revaluation of Assets and Reassessment of Liabilities, Adjustment of Capital, Change in Profit Sharing Ratio among the Existing Partners. |
12 |
| 3 |
Chapter-3: Reconstitution of a Partnership Firm: Retirement/Death of a Partner
Ascertaining the Amount Due to Retiring/Deceased Partner, New Profit Sharing Ratio, Gaining Ratio, Treatment of Goodwill, Adjustment for Revaluation of Assets and Liabilities, Adjustment of Accumulated Profits and Losses, Settlement of Amount Due to Retiring Partner, Adjustment of Partners' Capital, Death of a Partner. |
08 |
| 4 |
Chapter-4: Dissolution of Partnership Firm
Dissolution of Partnership, Dissolution of a Firm, Settlement of Accounts, Accounting Treatment. |
04 |
| Part-2: Company Accounts and Financial Statements Analysis |
| 5 |
Chapter-1: Accounting for Share Capital
Features of a Company, Types of Companies, Share Capital of a Company, Categories and Nature of Shares, Issue of Shares, Accounting Treatment, Forfeiture of Shares. |
16 |
| 6 |
Chapter-2: Issue of Debentures
Meaning of Debentures, Distinction between Shares and Debentures, Types of Debentures, Issue of Debentures, Over Subscription, Issue of Debentures for Consideration other than Cash, Issue of Debentures as a Collateral Security, Terms of Issue of Debentures, Interest on Debentures, Writing off Discount/Loss on Issue of Debentures. |
08 |
| 7 |
Chapter-3: Financial Statements of a Company
Meaning of Financial Statements, Nature of Financial Statements, Objectives of Financial Statements, Types of Financial Statements, Uses and Importance of Financial Statements, Limitations of Financial Statements. |
08 |
| 8 |
Chapter-4: Accounting Ratios
Meaning of Accounting Ratios, Objectives of Ratio Analysis, Advantages of Ratio Analysis, Limitations of Ratio Analysis, Types of Ratios: Liquidity Ratios, Solvency Ratios, Activity (or Turnover) Ratios, Profitability Ratios. |
04 |
| 9 |
Chapter-5: Cash Flow Statement
Objectives of Cash Flow Statement, Benefits of Cash Flow Statement, Cash and Cash Equivalents, Cash Flows, Classification of Activities for Preparation of Cash Flow Statement, Calculation of Cash Flow from Operating Activities, Calculation of Cash Flow from Investing and Financing Activities, Preparation of Cash Flow Statement. |
08 |
| Grand Total |
80 |
Note - Question Paper Pattern:
- Question No. 1 to 5: 32 Objective Type Questions. Each question carries 01 mark.
- Question No. 1: Choose the Correct Option (06 Marks)
- Question No. 2: Fill in the Blanks (06 Marks)
- Question No. 3: True / False (06 Marks)
- Question No. 4: Match the Columns (07 Marks)
- Question No. 5: Answer in One Sentence (07 Marks)
- Question No. 6 to 15: Total 10 Questions. Each question carries 02 marks.
- Question No. 16 to 19: Total 04 Questions. Each question carries 03 marks.
- Question No. 20 to 23: Total 04 Questions. Each question carries 04 marks.
महत्वपूर्ण जानकारी:
- कक्षा: 12वीं
- विषय: Business Studies
- सत्र: 2025-26
- स्रोत: Gyan Deep Info (श्री दीपक हलवे सर के मार्गदर्शन में)
नोट: यह अनुवाद आपकी सुविधा के लिए है। किसी भी त्रुटि की स्थिति में MP Board का हिंदी ब्लूप्रिंट ही मान्य होगा।
इसे अपने दोस्तों के साथ शेयर करें और अन्य विषयों के लिए Gyan Deep Info पर विजिट करें।
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