CBSE Class 12 Accountancy Syllabus 2025-26 Term I, Term II
CBSE Class 12 Accountancy Syllabus 2025-26 is now available on the official website. Students can obtain the Accountancy Class 12 Syllabus PDF from here.
Mridula Sharma7 Apr, 2025
Share
CBSE Class 12 Accountancy Syllabus 2025-26: The CBSE (Central Board of Secondary Education) has issued the subject-wise curriculum for the board's senior secondary students. The Accountancy curriculum is also accessible on the board's website. The CBSE Class 12 Accountancy Syllabus offers students a solid understanding of the fundamental accounting principles, techniques, and developments in the compilation and presentation of financial statements in compliance with the Companies Act 2013. Check out the CBSE Class 12 Accountancy Syllabus 2025-26 and get the PDF from the link at the bottom of this post to get started on your Accountancy study plan.
CBSE Class 12 Accountancy Syllabus 2025-26
In this article students can find the latest CBSE Class 12 Accountancy Syllabus. with the help of this detailed syllabus students can boosts their preparation as for any examination it is very important to go through the syllabus in detail. Students are advised to check the CBSE Class 12 Accountancy Syllabus properly and prepare accordingly for their exams.CBSE Class 12 Accountancy Syllabus 2025-26 Unit-Wise Weightage
The unit-wise distribution of marks for the CBSE Class 12 Accountancy Syllabus 2025-26 is shown in the table below. By this unit wise weightage students can get an idea of the marks that each unit carries and prepare accordingly.
| CBSE Class 12 Accountancy Syllabus Unit-Wise Weightage | ||
| Unit No. | Unit Name | Marks |
| Part A: Accounting for Partnership Firms and Companies | ||
| 1. | Accounting for Partnership Firms | 36 Marks |
| 2. | Accounting for Companies | 24 Marks |
| Total | 60 Marks | |
| Part B: Financial Statement Analysis | ||
| 3. | Analysis of Financial Statements | 12 Marks |
| 4. | Cash Flow Statement | 08 Marks |
| Total | 20 Marks | |
| Part C: Project Work | ||
| 1. | Project File | 12 Marks |
| 2. | Viva Voce | 08 Marks |
| Total | 20 Marks | |
| OR | ||
| Part B: Computerized Accounting | ||
| 4. | Computerized Accounting | 20 Marks |
| Total | 20 Marks | |
| Part C: Practical Work | ||
| 1. | Practical File | 12 Marks |
| 3. | Viva Voce | 08 Marks |
| Total | 20 Marks | |
| Grand Total | 100 Marks | |
CBSE Class 12 Accountancy Syllabus 2025-26 PDF
The CBSE Class 12 Accountancy Syllabus for the academic year 2025-26 is an important resource for students studying accountancy. This syllabus outlines the topics and concepts that students will cover throughout the academic year. Understanding the syllabus helps students plan their study schedule effectively, allocate time for each topic, and ensure comprehensive learning. With the PDF link provided below, students can easily download and refer to the CBSE Class 12 accountancy Syllabus whenever needed. This enables students to stay organized, track their progress, and prepare thoroughly for their accountancy classes and examinations.CBSE Class 12th Accountancy Syllabus
2025-26
CBSE Class 12 Accountancy Syllabus 2025-26 Chapter-Wise Topics
Below we have provided CBSE Class 12 Accountancy Syllabus Chapter-Wise Topics for the ease of students as from here students can cross check the topics they have prepared for their upcoming exam. The CBSE Class 12 Accountancy Syllabus 2025-26 is shown in the table below, along with unit-wise topics:
| CBSE Class 12 Accountancy Syllabus Chapter-Wise Topics | ||
| Unit No. | Unit | Topics |
| Part A: Accounting for Partnership Firms and Companies | ||
| 1. | Accounting for Partnership Firms | Partnership – Features and Partnership Deed, provisions for the Indian Partnership Act 1932, Fixed vs Fluctuating capital account, profit and loss appropriation account, past adjustments, goodwill Accounting for Partnership Firms – Reconstitution and Dissolution – Change in profit sharing ratio, admission of a partner, retirement, and death of a partner, dissolution of a partnership firm |
| 3. | Accounting for Companies | Accounting for Share Capital – Features and type of companies, share and share capital, accounting for share capital, concept of private placement and Employee Stock Option Plan (ESOP), sweat equity, accounting treatment of forfeiture and re-issue of shares, disclosure of share capital Accounting for Debentures – Debentures - meaning, types, issue of debenture, issue of debenture for consideration other than cash, issue of debenture with terms of redemption, debentures as collateral security concept, interest on debenture, writing off discount/loss on issue of debenture |
| Part B: Financial Statement Analysis | ||
| 4. | Analysis of Financial Statements | Financial Statements of a Company Financial Statement Analysis Tools for Financial Statement Analysis Accounting Ratios Liquidity Ratios Solvency Ratios Activity Ratios Profitability Ratios |
| 5. | Cash Flow Statement | Meaning, objectives, benefits, cash and cash equivalents, classification of activities, and preparation |
| OR | ||
| Part B: Computerised Accounting | ||
| 4. | Computerised Accounting | Overview of Computerised Accounting System Accounting Application of Electronic Spreadsheet Using a Computerised Accounting System |
CBSE Class 12 Accountancy Syllabus 2025-26 Deleted Syllabus
Below we have provided the CBSE Class 12 Accountancy Deleted Syllabus 2025-26 for the students so that students can be aware of the topics that are recently deleted from the class 12 Accountancy syllabus. CBSE Class 12 Accountancy Deleted Syllabus 2025-26 is available in the table below:
| CBSE Class 12 Accountancy Syllabus Deleted Syllabus | |
| Unit | Deleted Topics |
| Part A: Accounting for Not-for-Profit Organizations, Partnership Firms, and Companies | Financial Statements of Not-for-Profit Organizations (Complete Chapter) |
| Part B: Financial Statement Analysis | Comparative Statements, Common Size Statements |
| Part B: Computerised Accounting | DBMS, Concept and Features of DBMS, DBMS in Business Application, Generating Accounting Information Payroll |
CBSE Class 12 Accountancy Syllabus 2025-26 Term I and II
The CBSE has not separated the Accountancy Class 12 Syllabus 2025-26 into two terms. In their CBSE Class 12 Exam 2025-26, students must take the full curriculum. CBSE eliminated the term-based test policy in 2025-26.
CBSE Class 12 Accountancy Syllabus 2025-26 Important Topics
The following are the detailed unit-wise major subjects to be covered for the CBSE Class 12 Accountancy Syllabus 2025-26.
| CBSE Class 12 Accountancy Syllabus Important Topics | ||
| Unit | Chapter | Important Topics |
| I. | Accounting for Partnership Firms | Goodwill – Nature, factors affecting and methods of valuation – average profit, super profit, and capitalization. Change in Profit Sharing Ratio – Sacrificing ratio, gaining ratio, accounting for revaluation of assets, reassessment of liabilities and treatment of reserves, accumulated profits and losses, preparation of revaluation account and balance sheet. Admission of a Partner – Effect of admission of a partner on change in the profit sharing ratio, treatment for revaluation of assets and reassessment of liabilities, treatment of goodwill (as per AS 26), treatment of reserves, accumulated profits and losses, adjustment of capital accounts and preparation of capital, current account and balance sheet. Retirement and Death of a Partner – Effect of retirement/death of a partner on change in the profit sharing ratio, treatment for revaluation of assets and reassessment of liabilities, treatment of goodwill (as per AS 26), losses and reserves, adjustment of accumulated profits, adjustment of capital accounts and preparation of capital, current account and balance sheet, preparation of loan account of the retiring partner, calculation of deceased partner’s share of profit till the date of death, preparation of deceased partner’s capital account and his executor’s account. Dissolution of a Partnership Firm – Meaning and dissolution of partnership and partnership firm, types of dissolution, settlement of accounts – preparation of realization account, and other related accounts, capital accounts of partners and cash/bank a/c (excluding piecemeal distribution, sale to a company and insolvency of partner/s. |
| II. | Accounting for Companies | Accounting for Share Capital – Issue and allotment of equity and preferences shares, Public subscription of shares – over subscription and under subscription of shares, issue at par and premium, calls in advance and arrears (excluding interest), issue of shares for consideration other than cash. Debentures – Meaning, types, issue of debentures at par, at a premium, and at a discount, issue of debentures with terms of redemption, debentures as collateral security concept, interest on debentures, loss on issue of debentures. Discount or loss on the issue of debentures should be written in the year debentures are allowed from Security Premium Reserve (if present) and then from State of Profit and Loss as Financial Cost (AS 16). |
| III. | Analysis of Financial Statements | Financial Statements of a Company – Meaning, nature, uses and importance, statement of profit and loss, and balance sheet in prescribed form with major headings and sub-headings (as per Schedule III to the Companies Act, 2013). Financial Statement Analysis – Meaning and significance, objectives, importance and limitations. Tools for Financial Statement Analysis – Cash flow analysis and ratio analysis. Accounting Ratios – Meaning, objectives, advantages, classification and computation. Liquidity Ratios – Current ratio, and quick ratio. Solvency Ratios – Debt to Equity ratio, total asset to debt ratio, proprietary ratio, interest coverage ratio, debt to capital employed ratio. Activity Ratios – Inventory turnover ratio, trade receivables turnover ratio, trade payables turnover ratio, fixed asset turnover ratio, net asset turnover ratio, and working capital turnover ratio. Profitability Ratios – Gross profit ratio, operating ratio, operating profit ratio, net profit ratio, and return on investment. |
| IV. | Computerised Accounting | Overview of Computerised Accounting System – Application in accounting, features of computerised accounting system, structure of CAS, software packages – generic, specific, tailored. Accounting Application of Electronic Spreadsheet – Concept of electronic spreadsheet, features offered by electronic spreadsheet, application in generating accounting information – bank reconciliation statement, asset accounting, loan repayment of loan schedule, ratio analysis, data representation – graphs, charts, and diagrams. Using Computerised Accounting System – Steps in the installation of CAS, codification and hierarchy of accounts heads, creation of accounts, data entry, data validation, and verification, adjusting entries, preparation of balance sheet, profit and loss account with closing entries and opening entries, need and security features of the system. |
CBSE Class 12 Accountancy Syllabus 2025-26 Preparation Tips
In Commerce Class 12 , Accounting is divided into two parts: theory and practice. The conceptual component needed study, while the practical component required practice. Students are recommended to follow the following suggestions to do well in their CBSE class 12 Accountancy paper:
- Theory: To answer the most difficult accounting issues, it is necessary to first master the theory. Go over the definitions, meanings, ideas, and explanations before moving on to the application section.
- Accountancy demands a significant amount of practice regularly. Students should get acquainted with the ideas of bookkeeping, ledgers, balance sheets, and so on, and answer as many issues as they can based on them.
- Presentation: Your presentation of the solution will get you as many points as the answer itself. Prepare relevant tables with correct formats and header labelling. Maintain excellent working notes when tackling difficulties and be clear in your presentation.
- Practice: Review the memorising section regularly to ensure that you remember the statistics section. Use CBSE class 12 sample papers to familiarise yourself with the most recent grading system.
CBSE Class 12 Accountancy Syllabus 2025-26 FAQs
What is the marking scheme of Class 12 accountancy?
The CBSE Class 12th Accountancy Syllabus is worth 80 marks. The theoretical exam is worth 80 marks, while the practical paper is worth 20.
Is 12th accountancy easy?
The majority of students and instructors stated the test was somewhat tough, with the majority of questions based on CBSE sample papers. "According to the students, they were able to finish the assignment on time and edit it. Most of the questions might be answered with a comprehensive understanding of fundamental principles.
What is the accountancy syllabus?
Financial statement analysis tools include comparative statements, common size statements, ratio analysis, and cash flow analysis. Accounting Ratios: Definition, Objectives, Benefits, Classification, and Calculation. There are two liquidity ratios: current ratio and quick ratio.
Which is the toughest chapter in Accounts class 12?
Questions about partnership were sometimes difficult since there were several modifications to be made, and if you missed one of them, you may get the whole solution incorrect. Aside from partnering, another difficult area for me was accounting for non-profit organisations.
Is the CBSE 2025-26 class 12 syllabus released?
The Central Board of Secondary Education has released the new CBSE Class 12 Syllabus 2025-26. The new CBSE curriculum has experienced several changes in contrast to previous years. There is no term-based examination system this year, and the CBSE has returned to the one-time test format.
Join 15 Million students on the app today!
Live & recorded classes available at easeDashboard for progress trackingMillions of practice questions at your fingertips
Free Learning Resources
PW Books
Notes (Class 10-12)
PW Study Materials
Notes (Class 6-9)
Ncert Solutions
Govt Exams
Class 6th to 12th Online Courses
Govt Job Exams Courses
UPSC Coaching
Defence Exam Coaching
Gate Exam Coaching
Other Exams
Know about Physics Wallah
Physics Wallah is an Indian edtech platform that provides accessible & comprehensive learning experiences to students from Class 6th to postgraduate level. We also provide extensive NCERT solutions, sample paper, NEET, JEE Mains, BITSAT previous year papers & more such resources to students. Physics Wallah also caters to over 3.5 million registered students and over 78 lakh+ Youtube subscribers with 4.8 rating on its app.
We Stand Out because
We provide students with intensive courses with India’s qualified & experienced faculties & mentors. PW strives to make the learning experience comprehensive and accessible for students of all sections of society. We believe in empowering every single student who couldn't dream of a good career in engineering and medical field earlier.
Our Key Focus Areas
Physics Wallah's main focus is to make the learning experience as economical as possible for all students. With our affordable courses like Lakshya, Udaan and Arjuna and many others, we have been able to provide a platform for lakhs of aspirants. From providing Chemistry, Maths, Physics formula to giving e-books of eminent authors like RD Sharma, RS Aggarwal and Lakhmir Singh, PW focuses on every single student's need for preparation.
What Makes Us Different
Physics Wallah strives to develop a comprehensive pedagogical structure for students, where they get a state-of-the-art learning experience with study material and resources. Apart from catering students preparing for JEE Mains and NEET, PW also provides study material for each state board like Uttar Pradesh, Bihar, and others
Copyright © 2025 Physicswallah Limited All rights reserved.
