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    CBSE Class 12 Accountancy Syllabus 2025-26: Download PDF Here

    CBSE Class 12 Accountancy Syllabus 2025-26: Download PDF Here

    Garima SihagUpdated on 09 Sep 2025, 04:59 PM IST

    The CBSE board has released the latest CBSE 12th accountancy syllabus 2025-26. Students can download the latest CBSE Class 12 Accountancy syllabus 2025-26 in PDF format below. The board has released the CBSE class 12 accountancy syllabus PDF on the official website, cbseacademic.nic.in. This year, the board has not reduced the CBSE 12th accountancy syllabus 2026. By referring to the Syllabus of CBSE Class 12 Accountancy, students can check the unit-wise important topics, marking schemes, etc. The theory paper of accountancy carries 80 marks, and 20 marks are assigned to the project work. The detailed CBSE syllabus for Class 12 Accountancy 2025-26, along with the marking scheme, question paper design, etc, is given below.
    Direct Link: Download CBSE Class 12 Accountancy Syllabus 2025-26 Here

    Live | May 13, 2026 | 5:27 PM IST
    CBSE Class 12 Accountancy Syllabus 2025-26: Download PDF Here
    CBSE Class 12 Accountancy Syllabus

    CBSE Class 12 Accountancy Syllabus 2025-26

    There are a total of 5 units in the syllabus of Accounts Class 12 CBSE 2026. Refer to the table below to know the latest CBSE syllabus for Class 12 Accountancy, along with important topics and marks allotted for each unit.

    CBSE Class 12 Combined Syllabus for Accountancy

    Unit Name

    Important Topics

    Marks

    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

    • Past adjustments

    • Goodwill: meaning, nature, factors affecting and methods of valuation

    Accounting for Partnership firms - Reconstitution and Dissolution

    • Change in the Profit Sharing Ratio

    • Admission of a partner

    • Retirement and death of a partner

    • Dissolution of a partnership firm

    36

    Accounting for Companies

    Accounting for Share Capital

    • Features and types of companies

    • Share and share capital

    • Accounting for share capital

    • 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

    • Writing off discount/loss on issue of debentures

    • Issue of debentures for consideration other than cash

    24

    Analysis of Financial Statements

    Financial statements of a Company

    • Financial Statement Analysis

    • Tools for Financial Statement Analysis

    • Accounting Ratios

    • Liquidity Ratios

    • Solvency Ratios

    • Activity Ratios

    • Profitability Ratios

    12

    Cash Flow Statement

    • Meaning, objectives and preparation

    8

    Project Work

    20

    Total

    100

    CBSE 12th Syllabus 2025-26

    It is important to understand the CBSE Class 12 syllabus 2025-26 in-depth, as it will help students know topics in detail. Also, they make exam preparation strategies to ace their exams.

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    CBSE Class 12 Accountancy Syllabus 2025-26 for Practical Examination

    Students will have to do project work for class 12 accountancy as per the guidelines given in the CBSE 12th accountancy syllabus 2025-26 PDF. The project work pattern 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.
    • There will be a written test for a total of 12 marks, and the duration of this test will be 1 hour.
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    How to Download CBSE Class 12 Accountancy Syllabus 2025-26?

    CBSE 12th Accountancy syllabus 2025-26 is available in PDF format on the CBSE website or on the link given above. The steps to download the CBSE Accountancy Syllabus for Class 12.

    • Step 1 - Visit the website cbseacademic.nic.in.
    • 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 the option of ‘Academic Electives - (Group-A)’ and then select ‘Accountancy’
    • Step 5 - The CBSE 12th class Accountancy syllabus 2025-26 will be available in PDF format.
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    What are the best books for CBSE 12th Accountancy Exam Preparation?

    CBSE-prescribed books are the best books for the CBSE 12th Accountancy exam preparation. Here is the list of Class 12 prescribed books as given in CBSE Accountancy Class 12 Syllabus 2025-26:

    • Accountancy -I by NCERT Publication
    • Accountancy -II by NCERT Publication
    • Accountancy – Computerised Accounting System by NCERT Publication
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    What is the Exam Pattern of CBSE Class 12 Accountancy?

    The question paper pattern of the CBSE 12th class accountancy subject is provided below. Students must refer to the CBSE Class 12 Accountancy syllabus 2026 along with the question paper design to ace their preparation.

    Question Paper Pattern for CBSE Class 12 Accountancy

    Typology of Questions

    Marks

    Weightage

    Remembering and Understanding

    44

    55%

    Applying

    19

    23.75%

    Analysing, Evaluating and Creating

    17

    21.25%

    Total

    80

    100%

    How to Prepare for the CBSE Class 12 Accountancy Exam?

    Here are some useful tips to follow to prepare for exams strategically.

    • Make sure to read the entire CBSE Class 12 Accountancy syllabus 2026 and check the marks distribution for each unit. Now, prepare the units carrying maximum weightage first and then move on to the other units.

    • This is quite necessary to check your preparation level at 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 beneficial for the last-minute preparations.

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

    Following the syllabus of accounts class 12 CBSE and the preparation tips given above will help students to do better in exams and get good marks in the class 12 CBSE result 2026.

    Relevant Links:


    CBSE Class 12th Syllabus: Subjects & Chapters
    Select your preferred subject to view the chapters

    Frequently Asked Questions (FAQs)

    Q: Are NCERT books enough to cover CBSE Class 12 Accountancy Syllabus 2026?
    A:

    Yes, NCERT Class 12 Accountancy books are enough to cover CBSE Accounts Syllabus Class 12 as these books are a good source of information in easily understandable language.

    Q: Is there any change in accounts syllabus class 12 CBSE 2026?
    A:

    Yes, there are some changes in the accountancy class 12 syllabus as prescribed by CBSE. The latest syllabus is available on this page.

    Q: Is it compulsory to make a project for CBSE 12th accountancy?
    A:

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

    Q: Which books should I read for class 12 accountancy?
    A:

    There are two books: cccountancy - I and II by NCERT Publication which are prescribed by the board. If any student opted for Computerized accounting then he/she will also have to ready accountancy – computerised accounting system by NCERT Publication. 

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    Questions related to CBSE Class 12th

    On Question asked by student community

    Have a question related to CBSE Class 12th ?

    Hello Student,
    Check the article given below to access and download the CBSE question paper for classes 10 and 12.
    Link: https://school.careers360.com/boards/cbse/cbse-previous-year-question-papers

    Dear Student,

    You can appear for improvement exams in other passed subjects after clearning compartment exams. The Central Board of Secondary Education (CBSE) conducts the CBSE Class 12 improvement exams for students who are not satisfied with their scores in the Class 10 and Class 12 board examinations.

    You can

    Hi Madhuri,

    For CBSE Class 12 Maths preparation, especially if your basics are weak, please refer to the link given below:

    https://school.careers360.com/boards/cbse/cbse-class-12-maths-preparation-tips