CBSE Class 11 Accountancy Syllabus: Class 11 students must recognize the significance of accounting, as it forms a vital part of their curriculum. The Class 11 Accountancy Syllabus introduces them to the fundamental principles and techniques of accounting, which are further applied in conjunction with the concept of Goods and Services Tax (GST).
In order to familiarize themselves with the syllabus, students are encouraged to access and download the CBSE Class 11 Accountancy Syllabus 2025-26 in PDF format. It should be noted that the syllabus for the upcoming academic year maintains the same structure and content as the previous year, as per the guidelines issued by CBSE. This ensures continuity and consistency in the teaching and evaluation processes. By understanding and adhering to the prescribed Accountancy syllabus, students can effectively navigate the subject of accountancy and develop a strong foundation in this field. You can download the syllabus by clicking on the link below.The CBSE Class 11 Accountancy Syllabus is designed to give students a comprehensive understanding of the subject. It covers a wide range of concepts and serves as an introductory platform for students venturing into the field of accountancy. For the academic year 2025-26, the syllabus has been made easily accessible to students. By accessing the syllabus, students gain valuable insight into the content and scope of the subject. They become aware of the key concepts, methods, and techniques they will explore during their study. This knowledge empowers students to prepare themselves adequately, align their learning objectives, and plan their study schedules. Furthermore, the availability of the syllabus in PDF format enhances its convenience and usability. Students can easily download and save it on their devices, making it accessible anytime and anywhere. They can refer to the CBSE Class 11 Accountancy Syllabus whenever needed, facilitating efficient revision and aiding them in staying on track with their studies. The important things to know about this curriculum are as follows.
Class 11 Accountancy Syllabus Overview | |
Aspects | Details |
Education Board | CBSE |
Full Form | Central Board of Secondary Education |
Class | Class 11 |
Subject | Accountancy |
The CBSE Class 11 Accountancy Syllabus for the academic year 2025-26 provides a breakdown of the marks weightage for this subject. It offers students a clear understanding of the marks distribution per the CBSE guidelines. By referring to the marks' weightage, students can identify the significance of each topic and allocate their study time accordingly. It allows them to prioritize certain areas with higher marks, ensuring a strategic approach to their preparation. Look at the marks weightage of the Accountancy subject according to the CBSE Syllabus. Theory: 80 Marks Time: 3 Hours
CBSE Class 11 Accountancy Syllabus 2025-26 | ||
Units | Marks | |
Part A: Financial Accounting-I | ||
Unit-1 | Theoretical Framework | 12 |
Unit-2 | Accounting Process | 44 |
Part B: Financial Accounting-II | ||
Unit-3 | Financial Statements of Sole Proprietorship | 24 |
Part C: Project Work | 20 | |
Total | 100 |
Check the table below for the detailed Class 11 Accountancy Syllabus:
Class 11 Accountancy Syllabus | ||
---|---|---|
Parts | Units | Topics |
Part A: Financial Accounting - I | Unit 1: Theoretical Frame Work | Introduction to Accounting: - Concept, meaning, objectives, advantages, limitations - Types of accounting information - Users of accounting information and their needs - Qualitative Characteristics of Accounting Information - Role of Accounting in Business - Basic Accounting Terms - Theory Base of Accounting |
- Fundamental accounting assumptions: GAAP: Concept - Basic accounting concepts - System of Accounting - Basis of Accounting - Accounting Standards: Applicability in IndAS - Goods and Services Tax (GST): Characteristics and Advantages | ||
Unit 2: Accounting Process | Recording of Business Transactions: - Voucher and Transactions - Recording of Transactions - Special Purpose books - Ledger - Bank Reconciliation Statement - Depreciation, Provisions, and Reserves - Trial balance and Rectification of Errors | |
Part B: Financial Accounting - II | Unit 3: Financial Statements of Sole Proprietorship | Financial Statements: - Meaning, objectives, and importance - Trading and Profit and Loss Account - Balance Sheet - Adjustments in preparation of financial statements - Incomplete Records - Ascertainment of Profit/Loss by Statement of Affairs method |
Part C: Project Work (Any One) | Collection of source documents, preparation of vouchers, recording of transactions - Preparation of Bank Reconciliation Statement - Comprehensive project of any sole proprietorship business: journal entries, ledgering, preparation of Trial balance, Trading and Profit and Loss Account, Balance Sheet, depiction using pie chart/bar diagram |
The question paper design for the CBSE Class 11 Accountancy Syllabus 2025-26 is shown in the table below.
CBSE Class 11 Accountancy Syllabus 2025-26 Question paper design | ||
Question Paper Design 2025-26 Theory = 80 Marks Project = 20 Marks | ||
Typology of Questions | Marks | Percentage |
Remembering and Understanding: Exhibit memory of previously learned material by recalling facts, terms, basic concepts, and answers. Demonstrate understanding of facts and ideas by organizing, comparing, translating, interpreting, giving descriptions, and stating main ideas | 44 | 55 |
Applying: Solve problems to new situations by applying acquired knowledge, facts, techniques and rules in a different way. | 19 | 23.75 |
Analysing, Evaluating and Creating: Examine and break information into parts by identifying motives or causes. Make inferences and find evidence to support generalizations. Present and defend opinions by making judgments about information, validity of ideas, or quality of work based on a set of criteria. Compile information together in a different way by combining elements in a new pattern or proposing alternative solutions. | 17 | 21.25 |
TOTAL | 80 | 100 |
Class 11th students must be informed of the removed CBSE Class 11 Accountancy Syllabus 2025-26 so that they only study the necessary topics. The CBSE Class 11 Accountancy Syllabus 2025-26 deleted syllabus is available here.
CBSE Class 11 Accountancy Syllabus 2025-26 Deleted Syllabus | ||
Unit | Chapter | Topics |
I. | Financial Statements of Sole Proprietorship | Incomplete Records Difference between accounts from incomplete records and statements of affairs Preparation of Trading, Profit and Loss account and Balance Sheet |
II. | Computers in Accounting | Introduction to operating software, utility software and application software. Introduction to accounting information system (AIS) as a part of Management Information System. Stages in automation: Accounting process in a computerised environment; comparison between manual accounting process and computerised accounting process, Sourcing of accounting software; kinds of software: readymade software, customised software, and tailor-made software; generic considerations before sourcing accounting software Creation of account groups and hierarchy Generation of reports – trial balance, profit and loss account and balance sheet |
Class 11 NCERT Accountancy book covers essential accounting principles and practices. Following the latest curriculum helps students grasp the subject well and do better in exams. Enroll Now in PW Commerce Arambh Batches and keep up with accounting trends for success in CBSE Class 11 Accountancy. Best wishes for your studies!