Book Keeping and Accountancy Question Paper 2025 with Solutions: HSC Board
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As the 2026 HSC Board examinations approach, students in the Commerce stream are intensifying their preparation for one of the most scoring yet challenging subjects: Book Keeping and Accountancy (BK). Understanding the structure of the previous year’s exam is not just a suggestion; it is a strategic necessity. The Book Keeping and Accountancy Question Paper 2025 with Solution serves as a definitive roadmap for students to navigate the complex entries of partnership firms, company accounts, and financial statement analysis.
In this comprehensive guide, we provide a deep dive into the 2025 paper pattern, chapter-wise weightage for 2026, and verified solutions to help you secure a top-tier percentage in your HSC results.
Why 2026 Aspirants Need the 2025 Solved Paper
The Maharashtra State Board of Secondary and Higher Secondary Education (MSBSHSE) often maintains a consistent "vibe" in its questioning style. By analyzing the 2025 paper, 2026 students can identify:
Recurring Adjustment Patterns: Specifically in Partnership Final Accounts and Admission/Retirement of partners.
Weightage Shifts: How much focus is being placed on Computerized Accounting versus traditional manual entries.
Objective Accuracy: The 20 marks allotted to objectives (MCQs, One-word substitutes) are the "low-hanging fruit" that can be mastered through the 2025 solutions.
Pro-Tip: Most successful students use the 2025 paper as a "mock test" under a 3-hour timer to build the stamina required for the actual 2026 exam day.
Detailed Analysis: Book Keeping and Accountancy Question Paper 2025 with Solution
The February 2025 paper followed the standard 80-20 pattern (80 marks theory, 20 marks practical/internal). Below is a breakdown of the key sections encountered in that paper, which are expected to remain relevant for the 2026 academic year.
1. Objective Type Questions (20 Marks)
The 2025 paper included a mix of MCQs, "Agree or Disagree," and "Find the Odd One Out." For instance, a high-frequency question involved the definition of Goodwill as an intangible asset and the nature of the "Income and Expenditure Account" (which is a Nominal Account).
2. Partnership and Reconstitution
A significant portion of the paper was dedicated to the Reconstitution of Partnership. In 2025, the problem focused on the retirement of a partner, requiring the preparation of the Profit and Loss Adjustment Account, Partners’ Capital Accounts, and the new Balance Sheet. 2026 aspirants should pay close attention to the calculation of the "Gain Ratio" versus the "Sacrifice Ratio."
3. Not-for-Profit Concerns (NPO)
The 2025 exam featured a standard NPO problem involving a Sports Club. The primary challenge for students was the treatment of "Capital Fund" and "Specific Donations."
Check Out Related Resources: For a better grip on your other core subjects, read the detailed analysis of the HSC Economics Question Bank 2026: Solutions for SCERT Maharashtra. This will help you balance your accountancy practice with theoretical excellence.
2026 Exam Pattern & Syllabus Insights
For the 2025-26 academic session, the Maharashtra Board has emphasized conceptual clarity over rote learning. The syllabus for Book Keeping and Accountancy includes:
Introduction to Partnership & Final Accounts
Reconstitution of Partnership (Admission, Retirement, Death)
Dissolution of Partnership Firm
Bills of Exchange
Company Accounts (Issue of Shares)
Analysis of Financial Statements
Computer in Accounting
Chapter-Wise Expected Weightage for 2026
Based on the Book Keeping and Accountancy Question Paper 2025 with Solution and previous trends, the weightage is as follows:
Chapter Name | Approximate Marks (With Options) |
Partnership Final Accounts | 12 - 15 Marks |
Not-for-Profit Concerns | 12 Marks |
Admission/Retirement/Death | 10 - 20 Marks |
Dissolution of Firm | 10 Marks |
Bills of Exchange | 10 Marks |
Company Accounts | 8 Marks |
Expert Tips to Solve the 2026 BK Paper
Format Matters: Use a ruler and pencil for all ledger accounts. Cleanliness in your Balance Sheet can earn you the "benefit of the doubt" marks from examiners.
Order of Attempt: Start with the 20-mark objective section to build confidence. Move to the Final Accounts problem only when you are mentally settled, as it requires the most focus.
No Formulas in the Final Blog/Paper: Focus on the "Double Entry" logic. Every debit must have a corresponding credit.
Work on Adjustments: Practice the "Hidden Adjustments" (like interest on bank loans or prepaid insurance) found in the 2025 paper.
Need More Support? If you are looking for a complete guide on how to handle the Commerce stream's most difficult sections, don't miss the Maharashtra Board 12th Accountancy Core Syllabus 2025-26 updates regularly published on College Simplified.
Frequently Asked Questions (FAQs)
1. Where can I find the Book Keeping and Accountancy Question Paper 2025 with Solution?
You can download the full PDF and verified solutions from educational portals like College Simplified or the official MSBSHSE website. Practicing with the 2025 solution is the best way to prepare for the 2026 board exam.
2. Is the syllabus for 2026 different from 2025?
The core chapters remain the same; however, there is a minor shift towards the "Computerized Accounting" system in the 2026 curriculum to better align with modern business practices.
3. How many marks are required to pass BK in HSC 2026?
Students must score a minimum of 35% overall. Typically, this means scoring at least 28 out of 80 in the written theory paper and the remaining through internal assessments.
4. Are previous year papers enough for 2026?
While they are excellent for practice, you should also solve the SCERT Maharashtra Question Bank for 2026 to stay updated on the latest question types.
Conclusion: Take the Next Step
Achieving a 90+ score in Book Keeping and Accountancy is entirely possible with the right resources. By mastering the Book Keeping and Accountancy Question Paper 2025 with Solution, you are effectively eliminating the "fear of the unknown."