CBSE Class 12 Accountancy Syllabus 2020
Updated on Dec 12, 2019 - 2:46 p.m. IST by Apoorva Singh
#CBSE Class 12th

CBSE Class 12 Accountancy Syllabus 2020 - Students preparing for CBSE class 12th Accountancy exams must check the syllabus. CBSE 12th Accountancy syllabus is available in PDF form on cbseacademic.nic. By referring to the Syllabus of CBSE Class 12 Accountancy, students can check the unit wise important topics, marking scheme, etc. The theory paper of accountancy carries 80 marks and 20 marks are assigned to the project work. CBSE Class 12 Accountancy Syllabus 2020 comprises of five units namely, Financial statements of not-for-profit organizations, Accounting for partnership firms, Accounting for companies, Analysis of financial statements, Cash flow statement. The exam duration for theory paper will be 3 hours. CBSE 12th Exams 2020 will commence from February 15, 2020, tentatively. The detailed CBSE Class 12 Accountancy syllabus 2020 along with marking scheme, question paper design, etc are given here in this article.

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CBSE Class 12 Accountancy Syllabus 2020

There are a total of 5 units in the CBSE 12th accountancy syllabus. The total marks for theory paper are 80 and 20 marks are allotted for project work. Time duration for theory examination is 3 hours. Refer to the table below, to know in CBSE syllabus for Class 12 Accountancy, along with important topics and marks allotted for each unit.

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CBSE Class 12 Syllabus for Accountancy

Unit Name

Important Topics


Financial Statements of Not-for-Profit Organizations

  • Not-for-profit organizations

  • Income and Expenditure Account

  • Receipts and Payments Account


Accounting for Partnership Firms

  • Partnership

  • Provisions of the Indian Partnership Act 1932

  • Fixed v/s fluctuating capital accounts.

  • Preparation of Profit and Loss Appropriation account


Accounting for Companies

  • Share and share capital

  • Accounting for share capital

  • Public subscription of shares

  • Concept of Private Placement and Employee Stock Option Plan (ESOP).

  • Accounting treatment of forfeiture and re-issue of shares.

  • Disclosure of share capital in the Balance Sheet of a company.

Accounting for Debentures

  • Debentures

  • Writting off discount / loss on issue of debentures.

  • Redemption of debentures

  • Creation of Debenture Redemption Reserve.


Analysis of Financial Statements

  • Financial Statement Sheet

  • Financial Statement Analysis

  • Tools for Financial Statement Analysis

  • Accounting Ratios

  • Liquidity Ratios

  • Solvency Ratios

  • Activity Ratios

  • Profitability Ratios


Cash Flow Statement

  • Meaning, objectives and preparation


Project Work




CBSE Class 12 Accountancy Syllabus 2020 for Practical Examination

Some schools of CBSE will conduct the practical examinations whereas others will conduct project work for class 12 Accountancy. The details of practical examination is provided below.

  • The total marks for practical exams are 20.

  • 4 marks are allotted for the Practical file.

  • Viva Voice will be of 4 marks.

  • Practical examination will of 12 marks and exam duration will be 1 hour.

CBSE Class 12 Accountancy Syllabus 2020 for Project Work

The project work for accountancy is of 20 marks. This includes Project File for 4 Marks, Viva Voce for 4 marks and a Written Test 12 Marks. The duration of the written test is 1 Hour. The topics included in the Project work are described below.

  • Overview of Computerised Accounting System

  • Accounting Application of Electronic Spreadsheet

  • Using Computerized Accounting System

  • Database Management System (DBMS)

CBSE Class 12 Accountancy - Question Paper Design

In the table below, the question paper design of CBSE Class 12 accountancy subject is provided. Students must refer to the CBSE Class 12 Accountancy syllabus 2020 along with the question paper design to ace your their preparation.

Question Paper Design for CBSE Class 12 Accountancy

Typology of Questions

VSA Objective Type

(1 mark)

(3 marks

(4 marks)


(6 marks)


(8 marks)





(Knowledge based

Questions, specific facts, terms, concepts,

Principles, etc)









Understanding - (Comprehension based questions)









Application based questions









High Order Thinking Skills









Evaluation based questions














80(23) +20 Project


How to download CBSE Class 12 Accountancy syllabus 2020

The CBSE 12th Accountancy Syllabus is available in PDF format on the CBSE website. The steps to download the Syllabus of CBSE Class 12 Accountancy.

Step 1 - Visit the website cbseacademic.nic

Step 2 - Click on the ‘curriculum’ option available on the home screen.

Step 3 - Now click on the ‘Senior secondary curriculum (XI-XII)’

Step 4 - Select option of ‘Academic Electives - (Group-A)’ and then select the ‘Accountancy’

Step 5 - The CBSE Class 12 Accountancy Syllabus 2020 will be available in PDF format.

Preparation Tips for CBSE Class 12 Accountancy Exam

  • Make sure to read the entire CBSE Class 12 Accountancy syllabus 2020 and check the marks distribution for each unit. Now prepare the units carrying maximum weightage first and then move on to the other units.

  • Finish the CBSE Class 12 Accountancy syllabus at least a month before the declaration CBSE Class 12 date sheet 2020. This way, you will get ample time to revise.

  • This is quite necessary to check your preparation level on regular intervals. Hence students must practice with the CBSE Class 12 sample papers.

  • Students are advised to make handwritten short notes to memorise the concepts and formulae. These short notes will be really beneficial for the last minute preparations.

  • Practice with CBSE Class 12 question paper to know the examination pattern, important topics, marking scheme, etc for accountancy examination.

Following the syllabus and preparation tips given above will help students to do better in exam and get good marks in class 12 CBSE result 2020.

Frequently Asked Question (FAQs) - CBSE Class 12 Accountancy Syllabus 2020

Question: What are the passing marks of CBSE 12th Accountancy exam?


The passing marks for CBSE 12th are 33.

Question: Is there any change in CBSE Class 12 Accountancy Syllabus 2020?


No, there are no major changes in the accountancy syllabus for class 12 as prescribed by CBSE. 

Question: Is it compulsory to make project for CBSE 12th Economics?


Yes, project work carries 20 marks, hence it is mandatory to make project.

More like CBSE Class 12th

Questions related to CBSE Class 12th

Showing 23 out of 23 Questions

nit me b.arch admission keleye cbse class 12th me kitna pecentage hona chahiye.


Taj, NIT me BArch me admission ke liye JEE Mains Paper 2 dena hota hai. Admission Paper 2 ke rank ke hisaab se hoga. Lekin admission ke liye aapko ya to 12th boards me 75% marks chahiye (SC/ ST ke liye 65%) ya aapko apne board ke top 20 percentile me hona chahiye.

Board wise top 20 percentile cutoff marks ke liye aap neeche diye website pe jaa skte hain:

2019 ka CBSE ka top 20 percentile cutoff marks (category wise) neeche diya hai:

  • General: 432/500
  • OBC-NCL: 424/500
  • SC: 410/500
  • ST: 390/500
  • PwD: 390/500

1 View

how to prepare myself for humanities 12 th board papers.

Rose Mary George 12th Jan, 2020

Hi Shyam ,

First of all you should collect all the materials which you need for your preparations.This should include texts which you are planning to refer,notes and most importantly previous year question papers with answers.

Secondly make timetable so that you can complete the portions within the time provided. Just roughly refer the previous year question papers so as to get an idea about the pattern of questions .

Now it's time to study. You should understand each and every topic and also maintain your own views about  the same.

It is subject in which the examiner evaluates you on length but you should have a very good time management. Also keep in mind that examiner is not going to read all your answers.Underline important points,make flow charts etc.

Hope this helps.


Is stream change allowed after 11th?

Abinash Panigrahi 3rd Jan, 2020

Dear aspirant,

Change of stream is a very complicated procedure which can be done only while you're in your 11th and during a certain time decided by the school authorities. But you can't just change your stream after 11th.

But you can do it if you want to repeat your 11th again and start over with the 1st year itself. Only through this way you can get to change your stream.

Hope you got your answer!


when will result of nse exams (2019-2020) be declared?

ÑÍthesh 25th Dec, 2019

Hello !!
NSE exam results will be released  in the month of january 2020.Thank you!!

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