• School
  • Engineering and Architecture
  • Management and Business Administration
  • Medicine and Allied Sciences
  • Law
  • Animation and Design
  • Media, Mass Communication and Journalism
  • Finance & Accounts
  • Computer Application and IT
  • Pharmacy
  • Hospitality and Tourism
  • Competition
  • Study Abroad
  • Arts, Commerce & Sciences
  • Learn
  • Online Courses and Certifications
CBSE Class 12 Accountancy Syllabus 2025-26: Download PDF, Check Topics & Marking Scheme
  • CBSE Class 12th Exam
  • CBSE Class 12 Accountancy Syllabus 2025-26: Download PDF, Check Topics & Marking Scheme

CBSE Class 12 Accountancy Syllabus 2025-26: Download PDF, Check Topics & Marking Scheme

#CBSE Class 12th
Mangane PriyankaUpdated on 12 Jun 2025, 11:13 AM IST

The Central Board of Secondary Education released the CBSE 12th Class Accountancy syllabus for the academic year 2025-26. Students can visit the official website at cbseacademic.nic.in to access and download the CBSE Syllabus for Class 12 Accountancy subject. Accounting for Partnership firms and Companies, Analysis of Financial Statements, Cash Flow Statement, and Computerised accounting, etc., are the main units included in the syllabus.

This Story also Contains

  1. Unit-Wise CBSE 12th Class Accountancy Syllabus 2025-26
  2. OR
  3. How Can I Download the CBSE Class 12 Accountancy Syllabus 2025-26 Online?
CBSE Class 12 Accountancy Syllabus 2025-26: Download PDF, Check Topics & Marking Scheme
CBSE Class 12 Accountancy Syllabus 2025-26: Download PDF, Check Topics & Marking Scheme

Students who will appear for the CBSE 12th board examination can check out the following unit-wise syllabus for the Accountancy subject. The board will conduct the CBSE 12th Accountancy exam for 100 marks, out of which 60 marks will be allotted for theory and 40 for project work or practical work. Read the article to learn more about the CBSE Class 12 Accountancy syllabus 2025-26.

CBSE Class 12 Accountancy Syllabus PDF 2025-26

The CBSE Board published the CBSE 12th Accountancy Syllabus PDF. Check out the direct link to the CBSE Class 12 Syllabus 2025-26 for the Accountancy Subject.

Unit-Wise CBSE 12th Class Accountancy Syllabus 2025-26

Candidates must prepare well for the CBSE Board examination based on the Class 12 Accountancy syllabus 2025-26. The CBSE Accountancy syllabus will help students to prepare for the Class 12 board examination. Candidates can check out the detailed CBSE 12th syllabus for the Accountancy subject below.

Part A: Accounting for Partnership Firms and Companies

Unit Name

Concepts

Accounting for Partnership Firms

  • Partnership: features, Partnership Deed.

  • Provisions of the Indian Partnership Act 1932 in the absence of a partnership deed.

  • Fixed v/s fluctuating capital accounts. Preparation of Profit and Loss Appropriation account- division of profit among partners, guarantee of profits.

  • Past adjustments (relating to interest on capital, interest on drawing, salary and profit sharing ratio).

  • Goodwill: meaning, nature, factors affecting and methods of valuation - average profit, super profit and capitalisation.

Accounting for Partnership firms - Reconstitution and Dissolution.

  • Change in the Profit Sharing Ratio among the existing partners - sacrificing ratio, gaining ratio, accounting for revaluation of assets and reassessment of liabilities and treatment of reserves, accumulated profits and losses. Preparation of revaluation account and balance sheet.

  • Admission of a partner - effect of admission of a partner on change in the profit sharing ratio, treatment of goodwill (as per AS 26), treatment for revaluation of assets and re-assessment of liabilities, treatment of reserves, accumulated profits and losses, adjustment of capital accounts and preparation of capital, current account and balance sheet.

  • Retirement and death of a partner: effect of retirement/death of a partner on change in profit sharing ratio, treatment of goodwill (as per AS 26), treatment for revaluation of assets and reassessment of liabilities, adjustment of accumulated profits, losses and reserves, adjustment of capital accounts and preparation of capital, current account and balance sheet. Preparation of the loan account of the retiring partner.

  • Calculation of the deceased partner’s share of profit till the date of death. Preparation of the deceased partner’s capital account and his executor’s account.

  • Dissolution of a partnership firm: meaning of dissolution of partnership and partnership firm, types of dissolution of a firm. Settlement of accounts - preparation of realisation account, and other related accounts: capital accounts of partners and cash/bank a/c (excluding piecemeal distribution, sale to a company and insolvency of partner(s)).

Accounting for Companies

Features and types of companies.

Accounting for Share Capital

  • Share and share capital: nature and types.

  • Accounting for share capital: issue and allotment of equity and preference shares. Public subscription of shares - over subscription and under subscription of shares; issue at par and premium, calls in advance and arrears (excluding interest), issue of shares for consideration other than cash.

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

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

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

Accounting for Debentures

  • Debentures: Meaning, types, Issue of debentures at par, at a premium and a discount. Issue of debentures for consideration other than cash; Issue of debentures with terms of redemption; debentures as collateral security-concept, interest on debentures (concept of TDS is excluded). Writing off discount/loss on the issue of debentures.


Part B: Financial Statement Analysis

Unit Name

Concepts

Analysis of Financial Statements

  • Financial statements of a Company: Meaning, Nature, Uses and importance of financial Statements.

  • Statement of Profit and Loss and Balance Sheet in prescribed form with major headings and subheadings (as per Schedule III to the Companies Act, 2013)

  • Financial Statement Analysis: Meaning, Significance, Objectives, importance and limitations.

  • Tools for Financial Statement Analysis: Comparative statements, common size statements, Ratio analysis, and cash flow analysis.

  • Accounting Ratios: Meaning, Objectives, Advantages, classification and computation.

  • Liquidity Ratios: Current ratio and Quick ratio.

  • Solvency Ratios: Debt to Equity Ratio, Total Asset to Debt Ratio, Proprietary Ratio and Interest Coverage Ratio. Debt to Capital Employed Ratio.

  • Activity Ratios: Inventory Turnover Ratio, Trade Receivables Turnover Ratio, Trade Payables Turnover Ratio, Fixed Asset Turnover Ratio, Net Asset Turnover Ratio and Working Capital Turnover Ratio.

  • Profitability Ratios: Gross Profit Ratio, Operating Ratio, Operating Profit Ratio, Net

  • Profit Ratio and Return on Investment.

Cash Flow Statement

Meaning, objectives, Benefits, Cash and Cash Equivalents, Classification of Activities and preparation

Part C: Project Work

Students will have to opt for project work if they are taking the Part B - Financial Statement Analysis. They will have to work on one specific project based on the following topics -

  • Comparative and common-size financial statements

  • Accounting Ratios

  • Segment Reports

  • Cash Flow Statements

Aakash Repeater Courses

Take Aakash iACST and get instant scholarship on coaching programs.

Apply

OR

Part B: Computerised Accounting

Chapter name

Topics

Overview of Computerised Accounting System

  • Introduction: Application in Accounting.

  • Features of Computerised Accounting System.

  • Structure of CAS.

  • Software Packages: Generic, Specific, Tailored.

Accounting Application of Electronic Spreadsheet

  • Concept of the electronic spreadsheet.

  • Features offered by an electronic spreadsheet.

  • Application in generating accounting information - bank reconciliation statement, asset accounting, loan repayment of loan schedule, ratio analysis

  • Data representation- graphs, charts and diagrams.

Using a Computerised Accounting System

  • Steps in the installation of CAS, codification and Hierarchy of account heads, creation of accounts.

  • Data: Entry, validation and verification.

  • Adjusting entries, preparation of balance sheet, profit and loss account, with closing entries and opening entries.

  • Need and security features of the system.


Part C: Practical Work

If students choose Part B - Computerised Accounting, they will have to opt for practical work, which includes working on some entries that include financial accounting, accountancy subject topics.

Marks Distribution of CBSE 12th Accountancy Syllabus 2025-26

Units


Marks

Part A

Accounting for Partnership Firms and Companies



Unit 1. Accounting for Partnership Firms

36


Unit 2. Accounting for Companies

24



60

Part B

Financial Statement Analysis



Unit 3. Analysis of Financial Statements

12


Unit 4. Cash Flow Statement

8



20

Part C

Project Work

20


Project work will include:



Project File

12 Marks



Viva Voce

8 Marks


Or

Part B

Computerised Accounting



Unit 4. Computerised Accounting

20

Part C

Practical Work

20


Practical work will include:



Practical File 12 Marks



Viva Voce 8 Marks


How Can I Download the CBSE Class 12 Accountancy Syllabus 2025-26 Online?

Students can check out the steps below to learn more about how to download the CBSE 12th syllabus 2025-26 for the Accountancy subject in online mode.

  • Step 1: Visit the official website at cbseacademic.nic.in.
    Step 2: Click on the “Academic Website” on the homepage.

  • Step 3: Click on the “Curriculum” from the list of options mentioned in the menu bar.

  • Step 4: Select the “Curriculum 2025-26” from the dropdown menu.

  • Step 5: Click on the “Senior Secondary Curriculum” link for the Class 12 syllabus.

  • Step 6: Select the “Academic Subjects” link to download the Accountancy syllabus PDF.

  • Step 7: Download the CBSE 12th Accountancy syllabus for 2025-26 for future reference.

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

Note: With the help of the Accountancy subject, students can develop their accounting skills. They can understand the value of maintaining accounts and financial accuracy in the present world.

Recommended eBooks

Related eBooks & Sample Papers

Frequently Asked Questions (FAQs)

Q: What are the parts included in the CBSE 12th Accountancy syllabus 2025-26?
A:

The CBSE board included the following parts in the Class 12 Accountancy 2025-26 syllabus. 

  • Accounting for Partnership Firms and Companies

  • Financial Statement Analysis

  • Computerised Accounting 

Q: Where can I find the CBSE Class 12 Accountancy 2025-26 syllabus?
A:

Students can download the CBSE syllabus for 12th Class 2025-26 Accountancy from the article above. They can also visit the official website of the CBSE board at cbseacademic.nic.in.  

Articles
Related Stories
|
Upcoming School Exams
Assam High School Leaving Certificate Examination
Ongoing Dates
Assam HSLC Application Date

1 Sep'25 - 4 Oct'25 (Online)

Telangana Open School Society Intermediate Examination
Ongoing Dates
TOSS Intermediate Late Fee Application Date

8 Sep'25 - 20 Sep'25 (Online)

Certifications By Top Providers
Introduction to Accounting-Part 1 Basics of Financial Statements
Via Indian Institute of Management Bangalore
Basic 3D Animation using Blender
Via Indian Institute of Technology Bombay
People Management with Impact
Via Indian Institute of Management Bangalore
Essentials of Program Strategy and Evaluation
Via Stanford University, Stanford
Learn to Speak Korean 1
Via Yonsei University, Seoul
Edx
 1074 courses
Coursera
 817 courses
Udemy
 394 courses
Futurelearn
 273 courses
Explore Top Universities Across Globe
University of Essex, Colchester
Wivenhoe Park Colchester CO4 3SQ
University College London, London
Gower Street, London, WC1E 6BT
The University of Edinburgh, Edinburgh
Old College, South Bridge, Edinburgh, Post Code EH8 9YL
University of Nottingham, Nottingham
University Park, Nottingham NG7 2RD
Bristol Baptist College, Bristol
The Promenade, Clifton Down, Bristol BS8 3NJ

Questions related to CBSE Class 12th

On Question asked by student community

Have a question related to CBSE Class 12th ?
Can i improve my 12 result this year in PCM

Hello,

If you want to improve the Class 12 PCM results, you can appear in the improvement exam. This exam will help you to retake one or more subjects to achieve a better score. You should check the official website for details and the deadline of this exam.

I hope it will clear your query!!

Read Complete Answer
R
Rahul Mandal
8 Sep'25
how may marks should i get in my 12th board exams to get fee concesion in sastra university

Hello Aspirant,

SASTRA University commonly provides concessions and scholarships based on merit in class 12 board exams and JEE Main purposes with regard to board merit you need above 95% in PCM (or on aggregate) to get bigger concessions, usually if you scored 90% and above you may get partial concessions. I suppose the exact cut offs may change yearly on application rates too.

Read Complete Answer
G
gopi
4 Sep'25
Which course is best for computer science students after 12th standard

Hello,

After 12th, if you are interested in computer science, the best courses are:

  • B.Tech in Computer Science Engineering (CSE) – most popular choice.

  • BCA (Bachelor of Computer Applications) – good for software and IT jobs.

  • B.Sc. Computer Science / IT – good for higher studies and research.

  • B.Tech in Information Technology (IT) – focuses on IT and networking.

All these courses have good career scope. Choose based on your interest in coding, software, hardware, or IT field.

Hope it helps !

Read Complete Answer
P
Prachi Kumari
4 Sep'25
I am a CBSE class 12 private candidate will my maksheet of CBSE supplement exam will be delivered on main exam form address for supplementary exam form address ,my both addresses are different please tell

Hello Vanshika,

CBSE generally forwards the marksheet for the supplementary exam to the correspondence address as identified in the supplementary exam application form. It is not sent to the address indicated in the main exam form. Addresses that differ will use the supplementary exam address.

Read Complete Answer
G
gopi
3 Sep'25
12 arts previous years board paper 2025

To find Class 12 Arts board papers, go to the official website of your education board, then click on the Sample Papers, Previous Years Question Papers(PYQ) or Model Papers section, and select the Arts stream. You will find papers for the various academic year. You can then select the year of which you want to solve and do your practice. There are many other educational websites that post pyqs on their website you can also visit that.

Read Complete Answer
A
Anshika Gupta
10 Sep'25
View all

Study Resources, Applications and Opportunities

Aakash Repeater Courses
Apply

Take Aakash iACST and get instant scholarship on coaching programs.

NEET Most scoring concepts
Get now

This ebook serves as a valuable study guide for NEET 2025 exam.

NEET Previous 10 Year Questions
Get now

This e-book offers NEET PYQ and serves as an indispensable NEET study material.

JEE Main Important Physics formulas
Get now

As per latest syllabus. Physics formulas, equations, & laws of class 11 & 12th chapters

JEE Main Important Chemistry formulas
Get now

As per latest syllabus. Chemistry formulas, equations, & laws of class 11 & 12th chapters

JEE Main high scoring chapters and topics
Get now

As per latest 2024 syllabus. Study 40% syllabus and score upto 100% marks in JEE

View all Application Forms

CBSE Class 12th Notifications

Latest updates

Never miss an CBSE Class 12th update

Get timely CBSE Class 12th updates directly to your inbox. Stay informed!