CBSE Class 11 Accountancy Syllabus 2026-27: PDF, Chapters & Marks Weightage

The CBSE Class 11 Accountancy syllabus introduces students to fundamental accounting concepts, accounting processes and the preparation of financial statements for a sole proprietorship. The syllabus carries 80 marks for theory and 20 marks for project work, with the theory paper having a duration of 3 hours.

Students should understand the latest syllabus before beginning their preparation because it helps them identify the topics covered in each unit, understand the marks distribution and plan their revision effectively. The official CBSE curriculum for 2026-27 divides Accountancy into three theory units: Theoretical Framework, Accounting Process, and Financial Statements of Sole Proprietorship.

CBSE Class 11 Accountancy Syllabus 2026-27 Overview

The CBSE Class 11 Accountancy syllabus for 2026-27 is designed to build a strong foundation in accounting principles and their practical application. The subject includes theoretical concepts, recording of business transactions, trial balance, rectification of errors and preparation of financial statements.

CBSE Class 11 Accountancy Syllabus 2026-27 PDF

Students can download the official CBSE Class 11 Accountancy Syllabus 2026-27 PDF from the CBSE Academic website. The official curriculum specifies the units, topics, learning outcomes and project-work requirements for the subject.

CBSE Class 11 Accountancy Marks Weightage 2026-27

The CBSE Class 11 Accountancy theory paper carries 80 marks, while project work carries 20 marks. The theory syllabus is divided into three units. Unit 2: Accounting Process has the highest weightage with 44 marks, followed by Unit 3 with 24 marks and Unit 1 with 12 marks.

Which Unit Has the Highest Weightage in Class 11 Accountancy?

Accounting Process has the highest weightage in the CBSE Class 11 Accountancy syllabus, carrying 44 marks. Students should therefore give sufficient practice time to recording transactions, the accounting process, bank reconciliation, depreciation, trial balance and rectification of errors.

CBSE Class 11 Accountancy Syllabus 2026-27: Detailed Topics

Part A: Financial Accounting-I

Part A consists of two units: Theoretical Framework and Accounting Process. Together, these units carry 56 marks in the theory component.

Unit 1: Theoretical Framework

Marks: 12

The first unit introduces students to accounting and the basic terminology used in the subject.

Important topics include:

• Meaning, concept and objectives of accounting
• Accounting as a source of information
• Advantages and limitations of accounting
• Types of accounting information
• Users of accounting information and their needs
• Qualitative characteristics of accounting information
• Role of accounting in business
• Basic accounting terms
• Entity and business transactions
• Capital and drawings
• Current and non-current liabilities
• Current and non-current assets
• Capital and revenue expenditure
• Expense, revenue, income, profit, gain and loss
• Purchase, sales, goods and stock
• Debtor and creditor
• Voucher
• Trade discount and cash discount
• Fundamental accounting assumptions
• GAAP concept
• Basic accounting concepts
• System and basis of accounting
• Accounting Standards and their applicability
• Goods and Services Tax (GST)

The unit is intended to help students understand accounting terminology, the role of accounting information and the basic concepts on which accounting is based.

Unit 2: Accounting Process

Marks: 44

Accounting Process is the highest-weighted unit in the Class 11 Accountancy theory syllabus. It focuses on the practical process of recording and processing business transactions.

Major topics include:

• Recording of business transactions
• Vouchers and transactions
• Recording of transactions
• Special purpose books
• Ledger
• Bank Reconciliation Statement
• Depreciation
• Provisions and reserves
• Trial balance
• Rectification of errors
• Classification of errors
• Errors of omission
• Errors of commission
• Errors of principle
• Compensating errors
• Effect of errors on the trial balance
• Detection and rectification of errors
• Suspense account

The CBSE curriculum specifically includes the preparation of a trial balance using the balance method only. It also covers errors that affect and do not affect the trial balance and the preparation of a suspense account.

Part B: Financial Accounting-II

Unit 3: Financial Statements of Sole Proprietorship

Marks: 24

Unit 3 focuses on preparing financial statements for a sole proprietorship. Students learn about the purpose of financial statements, trading and profit and loss accounts, balance sheets and adjustments.

Important topics include:

• Meaning, objectives and importance of financial statements
• Revenue receipts and capital receipts
• Revenue expenditure and capital expenditure
• Deferred revenue expenditure
• Opening journal entry
• Trading Account
• Gross profit
• Operating profit
• Net profit
• Profit and Loss Account
• Balance Sheet
• Grouping and marshalling of assets and liabilities
• Adjustments in preparation of financial statements
• Closing stock
• Outstanding expenses
• Prepaid expenses
• Accrued income
• Income received in advance
• Depreciation
• Bad debts
• Provision for doubtful debts
• Provision for discount on debtors
• Abnormal loss
• Goods taken for personal use or staff welfare
• Interest on capital
• Manager's commission
• Preparation of Trading and Profit and Loss Account
• Preparation of Balance Sheet
• Incomplete records
• Ascertainment of profit or loss using the Statement of Affairs method

The CBSE syllabus specifies that the Statement of Affairs method is included for ascertaining profit or loss.

CBSE Class 11 Accountancy Question Paper Design 2026-27

The Class 11 Accountancy theory examination carries 80 marks. The CBSE question-paper design assesses students across remembering and understanding, applying, and analysing, evaluating and creating. The distribution is:

This means students should not rely only on memorising accounting concepts. They should also practise numerical questions and application-based problems.

CBSE Class 11 Accountancy Project Work 2026-27

Project work carries 20 marks in the Class 11 Accountancy curriculum. Students can undertake any one of the project options prescribed by CBSE.

Project Option 1: Source Documents and Vouchers

Students can collect source documents, prepare vouchers and record transactions using the vouchers.

Project Option 2: Bank Reconciliation Statement

Students can prepare a Bank Reconciliation Statement using a given cash book and passbook containing 20 to 25 transactions.

Project Option 3: Comprehensive Sole Proprietorship Project

Students can prepare a comprehensive project for a sole proprietorship business covering:

• Journal entries
• Ledger posting
• Trial balance
• Trading Account
• Profit and Loss Account
• Balance Sheet
• Expenses and income
• Profit or loss
• Assets and liabilities
• Pie chart or bar diagram

The project may also include simple GST-related transactions.

How to Prepare for CBSE Class 11 Accountancy

1. Understand the Accounting Basics

Start with fundamental concepts and terminology before moving to numerical problems. A strong understanding of accounting concepts makes later chapters easier to solve.

2. Give More Time to Accounting Process

Since Accounting Process carries 44 marks, students should devote significant preparation time to this unit. Practise journal-related concepts, ledgers, bank reconciliation, depreciation, trial balance and rectification of errors regularly.

3. Practise Numerical Questions

Accountancy requires consistent problem-solving practice. After learning a concept, solve questions without looking at the solution and check where mistakes occurred.

4. Maintain a Formula and Concept Notebook

Keep important accounting rules, formats, adjustments and concepts in one place. Revise these notes regularly.

5. Practise Financial Statement Adjustments

Give special attention to adjustments such as closing stock, outstanding expenses, prepaid expenses, accrued income, depreciation and provisions because these form part of Unit 3.

6. Prepare for Application-Based Questions

The question-paper design allocates marks to applying and higher-order competencies. Therefore, students should practise questions that require them to apply accounting concepts to new situations.

7. Complete the Project Work Properly

Project work contributes 20 marks to the final assessment. Choose one prescribed project and maintain accurate records, calculations and presentation.

Class 11 Accountancy Important Topics

Some important areas to prioritise during preparation include:

• Basic accounting terms
• Accounting concepts and assumptions
• Accounting process
• Special purpose books
• Ledger
• Bank Reconciliation Statement
• Depreciation
• Provisions and reserves
• Trial balance
• Rectification of errors
• Suspense account
• Financial statements
• Trading and Profit and Loss Account
• Balance Sheet
• Financial statement adjustments
• Incomplete records
• Statement of Affairs method

Students should study the complete syllabus rather than preparing only selected topics because the examination assesses different competencies across the syllabus.

Class 11 Accountancy Preparation Strategy

A practical preparation strategy can be divided into three stages:

Concept Building: First understand the accounting rules, terminology and formats.

Practice: Solve questions regularly, especially from the Accounting Process and Financial Statements units.

Revision: Revise concepts, formats and common adjustments and attempt sample questions before the examination.

Students should also refer to the latest CBSE syllabus while preparing to ensure that their study material matches the prescribed curriculum.