ISC Class 11 Accountancy Syllabus 2025-26

Detailed Unit-wise Breakdown of ISC Class 11 Accountancy Syllabus 2025-26

The ISC Class 11 Accountancy Syllabus, 2025-26 is structured into key units, each focusing on essential accounting concepts.

Paper I Theory (80 Marks)

1. Introduction to Accounting

• Evolution of accounting
• Basic accounting terms (Assets, Liabilities, Capital, Revenue, Expenses)
• Accounting equation and accounting cycle

2. Journal, Ledger, and Trial Balance

• Rules of journalizing
• Posting to ledger accounts
• Preparation of Trial Balance

3. Bank Reconciliation Statement

• Need and preparation of BRS
• Adjustments in cash book and passbook

4. Depreciation

• Straight Line Method (SLM) vs. Written Down Value (WDV) Method
• Recording depreciation in financial statements

5. Bills of Exchange

• Promissory notes, cheques, and bills of exchange
• Journal entries for bills transactions

6. Accounting Concepts (GAAP & IFRS)

• Principles like Going Concern, Accrual Concept, Consistency
• Difference between Indian GAAP and IFRS

7. Final Accounts (With & Without Adjustments)

• Trading and Profit & Loss Account
• Balance Sheet preparation (Order of Permanence & Liquidity)

8. Rectification of Errors

• Types of errors (Omission, Commission, Principle)
• Correction through Suspense Account

9. Non-Trading Organizations

• Preparation of Receipts & Payments Account
• Income & Expenditure Account and Balance Sheet

Paper II Project Work (20 Marks)

The ISC Class 11 Accountancy Syllabus, 2025-26 includes project work to enhance practical understanding. Students must complete two projects from the following suggested topics:

Case Study on Sole Proprietorship

• Journal entries, ledger posting, and financial statements for a trading business.

Non-Profit Organization Accounts

• Preparation of Income & Expenditure Account and Balance Sheet.

Bank Reconciliation Statement

• Practical problem-solving using cash book and passbook extracts.

Accounting Ratios & Graphical Representation

• Calculation and comparison of liquidity, solvency, and profitability ratios.

Why the ISC Class 11 Accountancy Syllabus, 2025-26 Matters

The ISC Class 11 Accountancy Syllabus, 2025-26 is crucial for students aiming for careers in commerce, finance, or business management. It provides:
Strong theoretical foundation in accounting principles.
Practical exposure through project work and case studies.
Preparation for competitive exams like CA, CS, and CMA.

With a balanced mix of theory and application, the ISC Class 11 Accountancy Syllabus, 2025-26 ensures students develop critical financial literacy and analytical skills.

The ISC Class 11 Accountancy Syllabus, 2025-26 is a well-structured curriculum that equips students with essential accounting knowledge and practical skills. By mastering this syllabus, students can build a strong foundation for future studies in commerce and finance.

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