Accountancy – Himachal Pradesh Board – HSC Units Wise Distribution of Marks


Time Allowed: 3 Hrs.                                                                                        Max. Marks 65

Part–A Accounting for not for Profit Organisations, Partnership Firms and Companies


Unit-1: Accounting for Not for Profit Organisation (8 marks)

Break up: 3 (Theory) + 5(Practical or Theory Choice) = (8 marks)


Unit-2: Accounting for Partnership Firms (4 marks)

Break up: 2(Theory) + 2(Practical) = (4 marks)


Unit-3: Reconstitution of Partnership = (17 marks)

Break up: 2(Theory) + 3 (Practical) + 5(Practical or Theory choice) + 7 (Practical or Theory Choice) = 17 marks


Unit-4: Accounting for Share Capital and Debentures (21 marks)

4(i)    : Accounting for Share capital (12 marks)

Break up: 2(Theory) + 2(Theory) + 3(Theory) + 5(Practical) = (12 marks)

4(ii)   : Accounting for Debentures (9 marks)

Break up: 2(Theory) + 3(Theory) + 4(Practical) = (9 marks)


Part–B (Analysis of Financial Statements)


Unit-5: Analysis of Financial Statements (9 marks)

Break up: 2(Theory) + 2(Theory) + 2(Theory) + 3(Practical) = (9 marks)


Unit-6: Cash Flow Statement (6 marks)

Break up: 2(Theory) + 4 (Practical) = (6 marks)

Guidelines for Project Work (Practical)

Part–B (Analysis & Financial Statement)

Time Allowed: 11⁄2 Hrs.                                                                                 Max. Marks 20

Unit wise weightage along with guidelines:-


Unit-I: – PROJECT FILE (4 Marks)


The student will prepare the Project File to record their work related its application oriented problems attempted by them based on Part B. The Project File should be neatly hand written with page number marked. Each step of the solution needs to be highlighted. Conclusions drawn are placed in boxes.


Unit-II: – WRITTEN TEST (12 Marks) (One Hour)

There will be 3 application-oriented Problems of 6 marks each from Accounting Ratio, Comparative Statements and Cash Flow Statement. Out of which the students will attempt any two. Marks will be awarded on the steps taken, data identified and solution arrived at.

Unit-III: – VIVA – VOCE (4 Marks)

The Examiner will ask 3-4 questions to test the authenticity of the work done in the Project file by the student.



The Examination of Project Work (Practical) will be conducted internally by the concerned schools. The marks obtained by the candidates in the Project Work (Practical) may be intimated by the concerned school to Boards office in the month of February every year.

However, students appearing in the capacity of Private candidate(s) shall have to get his Project Work (Practical) examined at an Institution / Examination Centre notified by the Board for the purpose.

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