CBSE Class 11 Accountancy Syllabus 2025–26 | NCERT
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CBSE CLASS 11 – ACCOUNTANCY (NCERT) | SYLLABUS 2025–26
Class: XI
Subject: Accountancy
Board: Central Board of Secondary Education (CBSE)
📒 Question Paper Pattern & Marking Scheme (CBSE 2025–26)
Annual Examination (Theory): 80 Marks
Internal Assessment / Project: 20 Marks
Total: 100 Marks
Question Paper Structure (Theory – 80 Marks)
- Section A: Very Short Answer (VSA) / MCQs
1 mark each – accounting terms, concepts, and basic principles - Section B: Short Answer–I (SA-I)
3 marks each – journal entries, brief explanations - Section C: Short Answer–II (SA-II)
4 marks each – numerical problems and conceptual clarity - Section D: Long Answer (LA)
6 marks each – detailed numerical questions, preparation of accounts
Internal Assessment / Project (20 Marks)
- Project Work (Practical Record) – 10 marks
- Viva Voce – 5 marks
- Written Test / Periodic Assessment – 5 marks
Note: Project work focuses on understanding accounting concepts, preparation of accounts, and analysis of financial information.
📊 CBSE Class 11 Accountancy Syllabus (NCERT) – 2025–26
Part A: Financial Accounting – I
| Unit | Chapter Title | Brief Chapter Summary / Learning Outcomes |
|---|---|---|
| I | Introduction to Accounting | Meaning, objectives, advantages, and limitations of accounting; users of accounting information. |
| II | Theory Base of Accounting | Accounting principles, concepts, conventions, accounting standards, and bases of accounting. |
| III | Recording of Transactions – I | Accounting equation, double entry system, journal, and ledger. |
| IV | Recording of Transactions – II | Special purpose books, cash book, petty cash book, and balancing of accounts. |
| V | Bank Reconciliation Statement | Causes of differences between cash book and pass book; preparation of BRS. |
| VI | Trial Balance and Rectification of Errors | Preparation of trial balance and correction of accounting errors. |
Part B: Financial Accounting – II
| Unit | Chapter Title | Brief Chapter Summary / Learning Outcomes |
|---|---|---|
| VII | Depreciation, Provisions and Reserves | Meaning, methods of depreciation, accounting treatment, and importance of provisions. |
| VIII | Bills of Exchange | Concept, types of bills, accounting treatment in the books of drawer, drawee, and payee. |
| IX | Financial Statements – I | Preparation of Trading Account, Profit & Loss Account, and Balance Sheet. |
| X | Financial Statements – II | Adjustments in final accounts and preparation of complete financial statements. |
| XI | Accounts from Incomplete Records (Single Entry System) | Meaning, features, statement of affairs, and determination of profit or loss. |
Part C: Project Work
| Area | Focus | Learning Outcomes |
|---|---|---|
| Project | Practical Accounting Project | Application of accounting principles, preparation and analysis of accounts, and viva-based assessment. |
✅ Key Highlights
- Fully aligned with NCERT textbooks and CBSE academic session 2025–26
- Strong emphasis on numerical accuracy, accounting principles, and practical application
- Builds a solid foundation for Class 12 Accountancy, CA Foundation, and commerce studies
🔍 Related Keyphrases
- CBSE Class 11 Accountancy Syllabus 2025–26
- NCERT Class 11 Accountancy Curriculum
- Class 11 Accountancy Exam Pattern CBSE
- CBSE Financial Accounting Class 11
- Class 11 Accountancy Project Work
