CBSE Class 11 Accountancy Syllabus 2025-26: Download PDF

CBSE Class 11 Accountancy Syllabus 2025-26: Download PDF

Upcoming Event

CBSE Class 12th Exam Date:01 Jan' 26 - 14 Feb' 26

Mallika ThaledderUpdated on 09 Apr 2025, 12:43 PM IST

The Central Board of Secondary Education (CBSE) has released the CBSE class 11th Accountancy syllabus for the academic year 2025-26. Students can download the CBSE 11th accountancy syllabus online in a PDF format. They can visit the official website, cbseacademic.nic.in, to download the class 11 CBSE accounting syllabus 2025-26 PDF.

This Story also Contains

  1. CBSE Class 11th Accountancy Syllabus 2025-26 PDF Link
  2. CBSE Class 11th Syllabus for Accountancy 2025-26
  3. How to Download CBSE Class 11th Accountancy Syllabus 2025-26?
  4. CBSE Class 11th Accountancy Marking Scheme 2025-26
  5. Steps to Prepare for CBSE 11th Accountancy Exam 2025
CBSE Class 11 Accountancy Syllabus 2025-26: Download PDF
CBSE Class 11 Accountancy Syllabus 2025-26

The board has designed the CBSE 11th syllabus for Accountancy to provide students with a comprehensive understanding of the principles and practices of financial accounting. The CBSE class 11th Accountancy course consists of two books, Financial Accounting-1 and Financial Accounting-2. The syllabus includes the names of units and chapters that will be covered in the CBSE 11th exam. It also includes the marking scheme. Hence, reading and analysing the entire syllabus before the examination is advisable. Read further to learn more about the CBSE class 11th Accountancy syllabus 2025-26.

CBSE Class 11th Accountancy Syllabus 2025-26 PDF Link

  • Download CBSE Class 11 Accountancy Syllabus PDF 2025-26

CBSE Class 11th Syllabus for Accountancy 2025-26

The Accountancy exam will be held for 100 marks in total, out of which 80 marks are for the theory paper, while the remaining 20 marks are allotted for practical/ internal assessment. Students preparing for the CBSE 11th Accountancy exam 2025 can check out the detailed syllabus below and prepare for the examination accordingly.

CBSE 12 Class Free Mock Test
Boost your exam preparation with our CBSE 12 Class Free Mock Test, designed as per the latest exam pattern.
Attempt Now

Units

Topics

Part A: Financial Accounting-1

Unit 1: Theoretical Framework

Introduction to Accounting

  • Meaning of Accounting

  • Accounting as a Source of Information

  • Objectives of Accounting

  • Role of Accounting

  • Basic Terms in Accounting

Theory Base of Accounting

  • Generally Accepted Accounting Principles

  • Basic Accounting Concepts

  • Systems of Accounting

  • Basis of Accounting

  • Accounting Standards

Unit 2: Accounting Process

Recording of Business Transactions

  • Business Transactions and Source Document

  • Accounting Equation

  • Using Debit and Credit

  • Books of Original Entry

  • The Ledger

  • Posting from Journal

  • Cash Book

  • Purchases (Journal) Book

  • Purchases Return (Journal) Book

  • Sales (Journal) Book

  • Sales Return (Journal) Book

  • Journal Proper

  • Balancing the Accounts

Bank Reconciliation Statement

  • Need for Reconciliation

  • Preparation of Bank Reconciliation Statement

Depreciation, Provisions and Reserves

  • Depreciation

  • Depreciation and Other Similar Terms

  • Causes of Depreciation

  • Need for Depreciation

  • Factors Affecting the Amount of Depreciation

  • Methods of Calculating Depreciation Amount

  • Straight Line Method and Written Down Method: A Comparative Analysis

  • Methods of Recording Depreciation

  • Disposal of Asset

  • Effect of any Addition or Extension to the Existing Asset

  • Provisions

  • Reserves

  • Secret Reserve

Trial Balance and Rectification of Errors

  • Meaning of Trial Balance

  • Objectives of Preparing the Trial Balance

  • Preparation of Trial Balance

  • Significance of Agreement of Trial Balance

  • Searching of Errors

  • Rectification of Errors

Part B: Financial Accounting-II

Unit 3: Financial Statements of Sole Proprietorship

Financial Statements

  • Stakeholders and Their Information Requirements

  • Distinction between Capital and Revenue

  • Financial Statements

  • Trading and Profit and Loss Account

  • Operating Profit (EBIT)

  • Balance Sheet

  • Opening Entry

Incomplete Records

  • Features

  • Reasons and limitations

  • Ascertainment of Profit/Loss by Statement of Affairs method (excluding conversion method)

How to Download CBSE Class 11th Accountancy Syllabus 2025-26?

Below, we have provided the general steps to download the CBSE 11th syllabus for the Accountancy subject.

  • Visit the official website, cbseacademic.nic.in.

  • Go to the “Curriculum” tab and click on “Curriculum 2025-26”.

  • On the next page, open the ”Senior Secondary Curriculum (XI- XII)” links.

  • After that, open the “Academic Electives” link and tap on the link of CBSE class 11 Accountancy syllabus 2025-26.

  • The CBSE 11th Accountancy Syllabus PDF file will be displayed on the screen.

  • Download the same and save it for future reference.

CBSE Class 11th Accountancy Marking Scheme 2025-26

The syllabus also includes the CBSE 11th class Accountancy marking scheme. The 11th class Accountancy course is divided into two parts: Part A: Financial Accounting- 1 and Part B: Financial Accounting- II. Check out the marking scheme below.

Units

Marks

Part A: Financial Accounting-1

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: Internal Assessment

20

Total

100

Steps to Prepare for CBSE 11th Accountancy Exam 2025

Students appearing for the exam can check out the steps given below to prepare for the CBSE 11th accountancy exam 2025.

  • First, analyse the CBSE 11th Accountancy syllabus and understand the units and topics that will be covered in the exam.

  • Prepare a study schedule and practice every day.

  • Make short notes of important formulas and principles. It will help with revisions later.

  • Make sure to complete the syllabus at least a month before the examination to have enough time to revise everything.

Also, read

Frequently Asked Questions (FAQs)

Q: What is the total mark distribution for the CBSE 11th Accountancy exam 2025?
A:

The CBSE Accountancy exam will be held for a total of 100 marks, out of which 80 marks will be allotted for the theory paper and 20 marks will be assigned to the internal assessment. 

Q: Where can I download the CBSE 11th accountancy syllabus PDF?
A:

Students can download the CBSE 11th syllabus online from the official website, cbseacademic.nic.in.

Articles
|
Upcoming School Exams
Ongoing Dates
Goa Board HSSC Application Date

14 Oct'25 - 25 Nov'25 (Online)

Certifications By Top Providers
Explore Top Universities Across Globe

Questions related to CBSE Class 12th

On Question asked by student community

Have a question related to CBSE Class 12th ?

Hello,

You can get the Class 11 English Syllabus 2025-26 from the Careers360 website. This resource also provides details about exam dates, previous year papers, exam paper analysis, exam patterns, preparation tips and many more. you search in this site or you can ask question we will provide you the direct link to your query.

LINK: https://school.careers360.com/boards/cbse/cbse-class-11-english-syllabus

Hello,

No, it’s not true that GSEB (Gujarat Board) students get first preference in college admissions.

Your daughter can continue with CBSE, as all recognized boards CBSE, ICSE, and State Boards (like GSEB) which are equally accepted for college admissions across India.

However, state quota seats in Gujarat colleges (like medical or engineering) may give slight preference to GSEB students for state-level counselling, not for all courses.

So, keep her in CBSE unless she plans to apply only under Gujarat state quota. For national-level exams like JEE or NEET, CBSE is equally valid and widely preferred.

Hope it helps.

Hello,

The Central Board of Secondary Education (CBSE) releases the previous year's question papers for Class 12.

You can download these CBSE Class 12 previous year question papers from this link : CBSE Class 12 previous year question papers (http://CBSE%20Class%2012%20previous%20year%20question%20papers)

Hope it helps !

Hi dear candidate,

On our official website, you can download the class 12th practice question paper for all the commerce subjects (accountancy, economics, business studies and English) in PDF format with solutions as well.

Kindly refer to the link attached below to download:

CBSE Class 12 Accountancy Question Paper 2025

CBSE Class 12 Economics Sample Paper 2025-26 Out! Download 12th Economics SQP and MS PDF

CBSE Class 12 Business Studies Question Paper 2025

CBSE Class 12 English Sample Papers 2025-26 Out – Download PDF, Marking Scheme

BEST REGARDS

Hello,

Since you have passed 10th and 12th from Delhi and your residency is Delhi, but your domicile is UP, here’s how NEET counselling works:

1. Counselling Eligibility: For UP NEET counselling, your UP domicile makes you eligible, regardless of where your schooling was. You can participate in UP state counselling according to your NEET rank.

2. Delhi Counselling: For Delhi state quota, usually 10th/12th + residency matters. Since your school and residency are in Delhi, you might also be eligible for Delhi state quota, but it depends on specific state rules.

So, having a Delhi Aadhaar will not automatically reject you in UP counselling as long as you have a UP domicile certificate.

Hope you understand.