The BSEB (Bihar School Examination Board) has released the notification for the 12th class board exam for 2018. The exam are organised by the BSEB committee. The tentative exam dates are from the 14th of February 2018 to the 25th of February 2018. Download the official syllabus for 12th Arts @

Bihar School Examination Board Twelfth Commerce All Subjects Syllabus

The BSEB 12th class arts syllabus can be downloaded from the official website of BSEB. The official website should be visited to check the details from here. The regular updates from the official website must be seen from the link so that the details can be known to you all. Log on to the official website for more details.

Bihar School Examination Board Twelfth Commerce All Subjects Syllabus
Bihar School Examination Board Twelfth Commerce All Subjects Syllabus

About BSEB (Bihar School Examination Board)

BSEB is the short form of Bihar School Examination Board. It is governed by the Government of Bihar. It is created to promote & modify the education system for the junior & senior classes upto twelfth.

Don’t Miss :- Bihar Board 10th Exam Syllabus 2018 Unit Wise

They also prescribes the syllabus of the various courses and organises many educational programmes throughout the state of Bihar, India. The Bihar School Examination Board (BSEB) is headquartered at Patna, Bihar, India.

Here we are telling you the subjects of 12th Commerce 2018. We are going to provide you all the details from here.

These subjects are

  1. Hindi
  2. English
  3. Business Studies
  4. Accountancy
  5. Entrepreneurship
  6. and Economics.

BSEB Accounts Twelfth Syllabus Unit wise 2018 Board exams

The syllabus for accounts is given here. All the topics which are included in the 2018 syllabus for board exam is given here. Please check the details from here. The students who are from commerce background must check the details of

 Name of the Unit  Topics
 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

 Partnership Final Accounts  

2.1 Introduction and Necessity of preparation of Final Accounts with following adjustments.


a. Closing stock

b. Outstanding expenses

c. Prepaid expenses

d. Income received in advance

e. Income receivable

f. Bad debts

g. Provision for doubtful debts

h. Reserve for discount on debtors and creditors

i. Depreciation

j. Interest on capital, drawings and loans

k. Interest on investment and loans

l. Goods destroyed by fire/ accident (insured / uninsured)

m. Goods stolen

n. Goods distributed as free samples

o. Goods withdrawn by partners

p. Unrecorded purchases and sales

q. Capital expenditure included in revenue expenses and vice-versa

r. Bills Receivable dishonored

s. Bills payable dishonored

t. Deferred expenses

u. Capital receipts included in revenue. Receipts and vice-versa

v. Commission to working partner/ Managers on the basis of Gross profit, Net profit, sales, etc.

 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 lossess

3.3.6 Revaluation of assets and liabilities

3.3.7 Adjustment of capital

3.3.8 Amount due to retiring parter

3.3.9 Death of partner

 Dissolution of Partnership Firm 4.1 Simple dissolution4.2 Dissolution under Insolvency situation
 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. Distinction between Income and Expenditure account.

5.3 Preparation of Income and Expenditure Account and Balance Sheet with the following

a) Additional Information

1. Outstanding expenses and prepaid expenses of the current and previous year

2. Accrued income and income received in advance

3. Subscription received in advance and Subscription outstanding of the current and previous year

4. Depreciation

5. Capitalisation of entrance fees.

6. Creation of special funds out of donations

7. Stock of stationery

8. Opening balances of assets and liabilities

b) Important Items

Entrance fees, Subscriptions, Legacy, life membership fees, Sale of old assets, Scrap, Newspapers, Specific donation, General Donations, Specific Funds, Endowment fund

 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.

_ Additional capital

_ Drawings

_ Depreciation on fixed Asset

_ Bad Debts

_ Reserve for Doubtful Debts

_ Undervaluation and Overvaluation of Assets and Liabilities

_ Interest on loan

_ Interest on capital

_ Interest on Drawings

_ Partners salary

_ Outstanding / Unpaid expenses

_ Prepaid Expenses/ Expenses paid in advance.

 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

following cases

a) Retaining the Bill till due date. honour/dishonour, insolvency of the

drawee/ acceptor

b) Endorsement of the Bill, Honour/ dishonour and also insolvency of


c) Discounting the Bill with the Bank honour/dishonour and insolvency.

d) Sending the Bill to the Bank for

collection, honour/ dishonour and insolvency

e) Renewal of Bill-Reasons for Renewal of the Bill. Renewal of Bill with or

without charging interest

f) Making part payment of basic amount, interest and noting charges and

drawing of new Bill

g) Honour/dishonour of New Bill

h) Insolvency of the acceptor and settlement of his account

i) Retirement of Bill

j) Journal Entries and Ledger

 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. Over

subscription 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)

  Company Accounts Part-II Accounting for Debentures 9.1 Debentures : Meaning, Issue of debentures at par, at premium and at


9.2 Issue of debentures for consideration other than cash. Interest on


 . 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


10.4 Introductions to current ratio, liquid ratio, Gross profit ratio, operating profit ratio and Net profit ratio. ROI, ROCI

Bihar Senior Secondary Board Economics Syllabus for Board Exams 2018 Unit Wise

The candidates who are going for the Economics exam can check the syllabus details from here.  The topics are written in the Units of division. The table will provide you so many details. Download them your use. You preparation plan will be useful after you will cover each topics for the exam. Don’t go blindly. Search & study all the topics. You will be get a good score in the exam.

 Name of the Unit  Topics
 Section A Micro Economics  

1. Introduction to Micro Economics

2. Consumers behavior

3. Demand

a. Analysis of Demand

b. Elasticity of Demand

4. Analysis of Supply

5. Types of Market & Price determination under Perfect competition

6. Factors of Production

 Section B Macro Economics 7. Introduction to Macro Economics

8. National Income

9. Determinants of Aggregates

10. Money

11. Commercial Bank

12. Central Bank

13. Public Economics

Bihar Board Syllabus for Class 12  Mathematics

Mathematics is one of the important subject for a students. There can be a good score for a students if he gets a good marks. The topics which are included in the bihar board maths syllabus can be seen thoroughly

 Name of the Unit  Topics
 Mathematical logic 1.1 Statements

1.2 Logical Connectives

1.3 Statement patterns and logical equivalence

1.4 Algebra of statements

1.5 Venn diagrams

 Matrices 2.1 Definition and types of matrices

2.2 Algebra of matrices

2.3 Inverse of a matrix

2.4 Solution of equations

 Continuity  3.1 Continuity of a function at a point
 Differentiation 4.1 Derivative of Inverse function

4.2 Logarithmic Differentiation

4.3 Derivative of implicit function

4.4 Derivative of parametric function

4.5 Second order derivative

 Applications of Derivative 5.1 Increasing and decreasing functions

5.2 Maxima and minima

  Indefinite Integration 6.1 Definition of an integral

6.2 Integral of standard functions

6.3 Rules of Integration

6.4 Methods of Integration

6.5 Integration by parts

 Definite Integrals 7.1 Definite Integral

7.2 Properties

7.3 Applications

 PART – 2
 Ratio, Proportion and Partnership  Ratio, proportion and partnership
 Commission, Brokerage and Discount 2.1 Commission and Brokerage

2.2 Discount

 Insurance and Annuity 3.1 Insurance

3.2 Annuity

 Demography 4.1 Introduction, Definition

4.2 Uses of vital statistics

4.3 Measurements of Mortality

4.4 Life tables

 Bivariate Data and Correlation 5.1 Bivariate frequency distribution

5.2 Karl Pearson�s coefficient of correlation

5.3 Rank correlation

  Regression Analysis Introduction 6.1 Equation of line of regression

6.2 Regression coefficients and their properties

 Random Variable and Probability Distribution 7.1 Definition and types of random variables

7.2 Probability Distribution of a Discrete Random Variable

7.3 Probability Distribution of a Continuous Random Variable

7.4 Binomial Theorem

7.5 Binomial Distribution

7.6 Poisson Distribution

7.7 Normal Distribution

 Management Mathematics 8.1 Inequations

8.2 Linear Programming Problem

8.3 Assignment Problem

8.4 Sequencing

Bihar Board Senior Secondary Commerce Syllabus 2018

Commerce syllabus is given as there. Check the topics for the bihar sate board commerce syllabus can be seen here.

 Name of the Unit  Topics
 UNIT-1 Forms of business organizations
  • Sole proprietorship, Joint Hindu Family Business � meaning, features, merits and demerits.
  • Partnership � meaning, types, registration, merits, limitations, types of partners.
  • Co � Operative societies � types, merits and limitations.
  • Company � Private Ltd, Public Ltd � merits, limitations.
  • Starting a business � Basic factors.
  • Choice of forms of business organizations
 UNIT-2 Business services
  1. Nature and types of Business services
  2. Banking, Insurance, Transportation, Warehousing, communication.
  3. Banking � types of banks, functions of commercial banks, E
  4. banking.
  5. Insurance � principles & types of life, fire, marine insurances.
  6. Postal and Telecom services.
  7. Warehousing � types and functions.
  8. Transport � meaning, role, means.
 UNIT -3 Emerging modes of Business
  • business � Meaning, Scope and benefits. Resource required for successful
  • Business implementation. On � line transactions, payment mechanism.
  •  Security and safety of business transactions.
  •  Outsourcing � Concept, need and scope.
 UNIT-4 Social Responsibilities of business and business ethics.
  1. Concept of social responsibility.
  2. Cases for social responsibility.
  3.  Responsibility towards different interest groups, owners, investors, employees, consumers, government, community, public in general.
  4. Business ethics � concept and elements.
  5. Business and environmental protection.
 UNIT-5 Consumer protection
  1. Importance of consumer protection.
  2. _ Rights of consumers
  3. _ Consumer responsibilities.
  4. _ Ways and means of consumer protection.
  5. _ Consumer awareness and legal redressal with special reference to Consumer
  6. Protection Act.
  7. _ Role of Consumer Organization and NGOS.
 UNIT-6 Principles of Management
  1. Principles of Management � meaning, nature and significance.
  2.  Fayol�s Principles of Management.
  3. Taylor�s scientific management � Principles and Techniques.
 UNIT-7 Functions of Management
  1. Planning � Meaning, Nature, Importance.
  2. _ Organizing � Meaning, Nature, Importance.
  3. _ Staffing � Meaning, Nature, Importance.
  4. _ Directing � Meaning, Nature, Importance.
  5. _ Controlling � Meaning, Nature, Importance.
  6. _ Coordinating � Meaning, Nature, Importance
 UNIT-8 Entrepreneurship Development
  1. Concept, Functions and Need.
  2. _ Entrepreneurship: Characteristics and Competencies.
  3. _ Process of entrepreneurship development.
  4. _ Entrepreneurship Values: Attitudes and Motivation- Meaning and concept.

Procedure for Downloading the BSEB 12th Date Sheet 2018

  1. Open the official website of Bihar School Examination Board (BSEB) i.e.
  2. Click on the Notification section from the Home page.
  3. Click on the Syllabus link
  4. Download the pdf file
  5. Retain a printout of the Syllabus for further reference

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