The Central Board of Secondary Education (CBSE) has officially released the Accountancy syllabus for Class 12 for the academic session 2025-26. The syllabus provides a comprehensive framework for theory, project, and practical work, aiming to enhance students' financial literacy, analytical skills, and application-based understanding of financial concepts.
Download CBSE 12 Accountancy Syllabus 2025-26 PDF
Students can download the official syllabus PDF from the CBSE official website under the curriculum section for Class 12.
Click here to download the CBSE 12th Accountancy Syllabus 2026 PDF
Overview of CBSE Class 12 Accountancy Syllabus 2025-26
- Subject Code: 055
- Total Marks: 100 (Theory: 80, Project: 20)
- Exam Duration: 3 Hours
The syllabus is divided into three main parts:
| Part | Unit | Description | Marks |
| Part A | Unit 1: Accounting for Partnership Firms | Partnership features, reconstitution, dissolution etc. | 36 |
| Unit 2: Accounting for Companies | Share capital, debentures, company accounts | 24 | |
| Total (Part A) | 60 | ||
| Part B (Option 1) | Unit 3: Analysis of Financial Statements | Comparative statements, ratios, tools | 12 |
| Unit 4: Cash Flow Statement | Cash flow (Indirect Method as per AS-3) | 8 | |
| Total (Part B - Financial Statement Analysis) | 20 | ||
| Part C (Project Work) | Project File | Based on financial statement analysis | 12 |
| Viva Voce | Oral exam based on project | 8 | |
| Total (Part C - Project Work) | 20 | ||
| OR | |||
| Part B (Option 2) | Unit 4: Computerized Accounting | CAS, spreadsheets, data processing | 20 |
| Part C (Practical Work) | Practical File | Computerized entries and outputs | 12 |
| Viva Voce | Oral on practical application | 8 | |
| Total (Part C - Practical Work) | 20 |
CBSE 12th Accountancy Syllabus 2025-26 PDF: Detailed Syllabus
| Part | Unit | Topics | Learning Outcomes |
| Part A: Accounting for Partnership Firms and Companies | Unit 1: Accounting for Partnership Firms | Partnership features, Deed, Indian Partnership Act provisions, capital accounts, P&L Appropriation, past adjustments, Goodwill valuation (Avg. Profit, Super Profit, Capitalization) | Understand and apply partnership concepts, profit distribution, goodwill valuation, reconstitution (change in ratio, admission, retirement, death), and dissolution of partnership firm |
| Reconstitution of firm: Change in ratio, Admission, Retirement/Death of a partner (Goodwill as per AS-26), Revaluation of assets & liabilities, reserves & accumulated profits, capital adjustment | Calculate sacrificing/gaining ratio, prepare revaluation account, partner's capital/current account and Balance Sheet | ||
| Dissolution: Meaning, types, Realisation Account, Capital and Bank Account, Settlement of accounts | Understand dissolution process and preparation of final accounts | ||
| Unit 2: Accounting for Companies | Accounting for Share Capital: Features & types of companies, shares & share capital, public subscription, ESOP, sweat equity, forfeiture, reissue | Understand share capital transactions, treatment of forfeiture and reissue, and Balance Sheet disclosure as per Schedule III | |
| Accounting for Debentures: Types, Issue at par/premium/discount, collateral security, redemption, writing off discount/loss | Understand accounting of debentures, calculate interest, and treat collateral security | ||
| Part B: Financial Statement Analysis | Unit 3: Analysis of Financial Statements | Meaning, Nature, Format of Financial Statements as per Schedule III, Tools: Comparative, Common-size, Ratios, Cash Flow | Understand objectives and limitations of analysis, preparation and interpretation of comparative/common-size statements |
| Accounting Ratios: Liquidity, Solvency, Activity, Profitability (with computation) | Compute and interpret various financial ratios | ||
| Unit 4: Cash Flow Statement | Cash Flow as per AS 3 (Indirect Method), classification of activities, adjustments | Understand purpose of Cash Flow Statement and prepare using indirect method with adjustments | |
| Part C: Project Work | Project on Financial Statement Analysis | Choose any 2 from: Comparative/Common size, Accounting Ratios, Segment Reports, Cash Flow | Analyze company financials, prepare and present findings |
| Alternative Part B: Computerized Accounting | Unit 4: Computerized Accounting | Overview of CAS, Structure, Software (Generic, Specific, Tailored), Electronic Spreadsheets, Data entry & validation, reports generation, security | Understand computerized accounting system, use spreadsheets for generating accounting info, and perform data entry & reporting |
| Part C: Practical Work (Computerized) | Practical File, Viva Voce | Recording transactions, preparation of reports using CAS | Develop skills in practical application of computerized accounting systems |
CBSE Class 12 Accountancy Question Paper Design (2025–26)
| S. No. | Typology of Questions | Description | Approx. % Weightage | Marks |
| 1 | Remembering and Understanding | Recall of facts, terms, basic concepts; demonstration of understanding through organizing, comparing, translating, interpreting, describing, and stating ideas. | 30% | 32 |
| 2 | Applying | Solving problems by applying acquired knowledge, facts, techniques, and rules to new situations. | 30% | 24 |
| 3 | Analysing, Evaluating and Creating | Analyzing information, identifying motives, making inferences, justifying ideas, making judgments, defending opinions, proposing solutions. | 40% | 24 |
| Total | 100% | 80 |
Prescribed Books for CBSE 12th Accountancy (2025–26)
| Book Title | Class | Publisher |
| Financial Accounting – I | XI | NCERT Publication |
| Accountancy – II | XI | NCERT Publication |
| Accountancy – I | XII | NCERT Publication |
| Accountancy – II | XII | NCERT Publication |
| Accountancy – Computerised Accounting System | XII | NCERT Publication |
