BPSC Teacher Syllabus 2026 : Overview
| Organization Name |
Bihar Public Service Commission (BPSC) |
| Exam Name |
Bihar Teacher Recruitment Exam (TRE 4.0) |
| Post Name |
Higher Secondary School Teacher Accountancy |
| Total Vacancies |
66 |
| Mode of Apply |
Online |
| Category |
Syllabus and Exam Pattern |
| Job Location |
Bihar |
| Official Website |
https://bpsc.bih.nic.in. |
Bihar Higher Secondary School Teacher Accountancy Syllabus 2026
Part I :
English :
1. Vocabulary
2. Grammar
3. Noun
4. Pronoun
5. Verb
6. Adverb
7. Reading Comprehension
8. Idioms and Phrases, etc
Hindi language :
1. त्रुटि पहचान
2. बुनियादी समझ और लेखन क्षमता, आदि।
3. वर्तनी
4. रिक्त स्थानों की पूर्ति करें (क्रिया, पूर्वसर्ग, लेख आदि का प्रयोग करके)
5. शब्दावली
6. वाक्य की बनावट
7. व्याकरण
8. विलोम शब्द
9. वाक्य पूरा करना
10. समानार्थी शब्द
11. वाक्यांशों और शब्दों का मुहावरेदार उपयोग, आदि
Part II: General Studies :-
Elementary Mathematics :
1. Percentage
2. Profit and Loss
3. Interest
4. Time and Work
5. Ratio and Proportion
6. Problems Based on Ages
7. Number System
8. Partnership
9. Speed Time and Distance
10. Mixture and Alligations
11. Average
12. Algebra
13. Mensuration
14. Geometry
Mental ability test :
1. Analogies
2. Letter and Symbol series
3. Classification
4. Blood Relation
5. Number Series
6. Ranking and Order
7. Verbal Classification
8. Coding and Decoding
9. Direction Sense
10. Statement and Conclusion
11. Sitting Arrangement
12. Syllogism
13. Statement and Assumption, etc.
General Awareness :
1. India and its Neighboring Countries
2. Current Affairs
3. Sports
4. History
5. Culture
6. Geography
7. Economic Science
8. Policy
9. Indian Constitution
General Science :-
Physics :
1. Work, Energy, and Power
2. Force and Laws of Motions
3. Electromagnetic Waves
4. Heat
5. Optics
6. Gravitation
7. Physical World & Measurement
8. Atoms & Nuclei
9. Currents
10. Heat & Thermodynamics
11. Electrostatics
Chemistry :
1. Structure of Atom
2. Periodic Classification of Elements
3. Acids, Bases, and Salts
4. Metal and Non-Metals
5. States of Matter
Biology :
1. Plants
2. Animals
3. Skeleton System
4. Nervous System
5. Digestive System
6. Vitamins and Minerals
Social Science :
1. India and the Contemporary World
2. Contemporary India
3. Democratic Politics
4. Understanding Economic Development, etc.
Indian National Movements :
1. India on the Eve of British Conquest
2. British Conquest of Bengal
3. Mysore’s Resistance to the Company
4. Expansion and Consolidation of British Power in India
5. Causes of British Success in India
6. Era of Militant Nationalism (1905-1909)
7. Anglo-Maratha Struggle for Supremacy
8. Extension of British Paramountcy through Administrative Policy
9. Relations of British India with Neighboring Countries
10. British India and the North-West Frontier
11. Resistance against the British Before 1857
12. The Revolt of 1857: Causes, Events, Spread, Leaders
13. First World War and Nationalist Response
14. Beginning of Modern Nationalism in India
15.Foundation of Indian National Congress
16. Conquest of Sindh
17. Conquest of Punjab
18. First Phase of Revolutionary Activities (1907-1917)
19. Emergence of Gandhi
20. Non-Cooperation Movement and Khilafat Andolan
Geography and Environment :
1. Solar System
2. Planets
3. Earth
4. Continent
5. Volcano
6. Indian Geography
7. Mountains and Plateau
8. Environment
9. Human Geography – People, Human Activities, etc
Part III: Concerned Subject :- (Expected)
Accountancy :
Unit 1: Theoretical Framework of Accounting :
Introduction to Accounting: Meaning, objectives, scope, qualitative characteristics of accounting information, role of accounting in business, users of accounting information.
Basic Accounting Terms: Asset, liability, capital, drawings, revenue, expenditure, expense, gain, loss, purchase, sales, stock, debtor, creditor, voucher, discount (trade and cash).
Theory Base of Accounting: Generally Accepted Accounting Principles (GAAP); accounting concepts and conventions (Going Concern, Consistency, Accrual, Business Entity, Money Measurement, Accounting Period, Cost Concept, Dual Aspect, Revenue Recognition, Matching, Full Disclosure, Materiality, Conservatism/Prudence).
Accounting Standards & IFRS: Concept and objectives of Accounting Standards (AS) issued by ICAI; introduction to Indian Accounting Standards (Ind AS) and International Financial Reporting Standards (IFRS).
Bases of Accounting: Cash basis vs. Accrual basis of accounting.
Unit 2: Accounting Process & Recording of Transactions :
Source Documents & Vouchers: Preparation of accounting vouchers, transfer vouchers, compound vouchers.
Recording Transactions: Rules of debit and credit; traditional vs. modern approach; Journal entries; Goods and Services Tax (GST) accounting entries (CGST, SGST, IGST).
Subdivision of Journal (Special Purpose Books): Cash Book (Simple, Double Column, Petty Cash Book on Imprest system); Purchases Book; Sales Book; Purchases Return Book; Sales Return Book; Journal Proper.
Ledger & Trial Balance: Posting from journal/subsidiary books to ledger accounts; balancing of accounts; preparation, objectives, and limitations of Trial Balance.
Bank Reconciliation Statement (BRS): Meaning, need, and preparation of BRS; causes of difference between Cash Book and Pass Book balances; preparation of BRS with amended Cash Book.
Depreciation, Provisions, and Reserves:
Depreciation: Concept, causes, and factors affecting depreciation; Straight Line Method (SLM) vs. Written Down Value Method (WDV); accounting treatment (charging to asset vs. creating Provision for Depreciation account); disposal of asset.
Provisions & Reserves: Difference between provision and reserve; types of reserves (Revenue Reserve, Capital Reserve, General Reserve, Specific Reserve, Secret Reserve).
Rectification of Errors: Types of errors (Errors of Omission, Commission, Principle, Compensating Errors); errors affecting and not affecting Trial Balance; rectification before and after preparation of Trial Balance; Suspense Account.
Unit 3: Financial Statements of Sole Proprietorship & Non-Profit Organizations :
Financial Statements of Sole Proprietorship:
(i) Capital vs. Revenue expenditures and receipts.
(ii) Preparation of Trading Account, Profit and Loss Account, and Balance Sheet (order of permanence and liquidity).
(iii) Adjustments in final accounts: Closing stock, outstanding expenses, prepaid expenses, accrued income, income received in advance, depreciation, bad debts, provision for doubtful debts, provision for discount on debtors, interest on capital, interest on drawings, abnormal loss.
(iv) Accounts from Incomplete Records (Single Entry System): Features, reasons for incompleteness, limitations; determination of profit or loss using Statement of Affairs method; conversion into double entry method.
(v) Accounting for Not-for-Profit Organizations (NPO): Meaning, characteristics, and accounting records; Receipt and Payment Account; Income and Expenditure Account; Balance Sheet (treatment of subscription, entrance fees, legacy, life membership fees, donation, endowment fund).
Unit 4: Accounting for Partnership Firms :
Fundamentals of Partnership: Partnership Deed (meaning, importance, provisions of Indian Partnership Act 1932 in the absence of deed); fixed vs. fluctuating capital accounts; Profit and Loss Appropriation Account; interest on capital, interest on drawings (methods of calculation), salary/commission to partners; past adjustments; guarantee of profits.
Reconstitution of a Partnership Firm: Change in Profit Sharing Ratio: Sacrificing ratio and Gaining ratio; accounting for revaluation of assets and reassessment of liabilities; treatment of reserves and accumulated profits.
Valuation & Treatment of Goodwill: Meaning, factors affecting goodwill, methods of valuation (Average Profit Method, Super Profit Method, Capitalization Method); accounting treatment of goodwill under AS-26.
Admission of a Partner: Calculation of new profit sharing ratio and sacrificing ratio; treatment of goodwill, revaluation account, adjustment of capitals.
Retirement / Death of a Partner: Calculation of new ratio and gaining ratio; treatment of goodwill, revalued assets/liabilities; adjustment of accumulated profits/losses; payment to retiring partner (loan account); calculation of deceased partner’s share of profit up to date of death; Executors' Account.
Dissolution of Partnership Firm: Meaning and difference between dissolution of partnership vs. dissolution of firm; modes of dissolution; settlement of accounts; Realization Account; preparation of Partners' Capital Accounts, Cash/Bank Account, and Partners' Loan Account (treatment of unrecorded assets/liabilities).
Unit 5: Company Accounts (Accounting for Corporate Entities) :
Accounting for Share Capital:
Features and types of companies; nature and classes of shares (Equity and Preference).
Issue and allotment of shares: At par, at premium, and at discount (as per Companies Act 2013 provisions).
Calls in arrears and calls in advance; issue of shares for consideration other than cash; private placement and Employees Stock Option Plan (ESOP).
Over-subscription and under-subscription; pro-rata allotment.
Forfeiture of shares (accounting entries and conditions); reissue of forfeited shares; transfer of profit on reissue to Capital Reserve.
Accounting for Debentures: Meaning and types of debentures; issue of debentures at par, premium, and discount; issue as collateral security; interest on debentures and writing off discount/loss on issue of debentures.
Redemption of debentures: Methods of redemption (lump sum, draw of lots); Debenture Redemption Reserve (DRR) and Debenture Redemption Investment (DRI) rules.
Unit 6: Financial Statement Analysis & Computerized Accounting :
Financial Statements of a Company: Meaning, nature, and objectives; preparation of Balance Sheet and Statement of Profit and Loss according to Schedule III of the Companies Act, 2013.
Financial Statement Analysis: Meaning, significance, and limitations; tools of financial analysis (Comparative Statements, Common Size Statements).
Accounting Ratios: Meaning, objectives, classification, and computation:
Liquidity Ratios: Current Ratio, Quick/Liquid Ratio.
Solvency Ratios: Debt-to-Equity, Total Assets to Debt, Proprietary Ratio, Interest Coverage Ratio.
Activity / Turnover Ratios: Inventory Turnover, Trade Receivables Turnover, Trade Payables Turnover, Working Capital Turnover.
Profitability Ratios: Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net Profit Ratio, Return on Investment (ROI/ROCE).
Cash Flow Statement (CFS): Meaning, objectives, and importance; preparation of CFS as per AS-3 (Revised) using the Indirect Method; classification of activities into Operating, Investing, and Financing activities.
Computerized Accounting System (CAS): Concept, components, features, and advantages of CAS; differences between manual and computerized accounting; Database Management System (DBMS) basics and electronic spreadsheet applications in accounting.
Bihar Higher Secondary School Teacher Accountancy Exam Pattern 2026
