CBSE Class 12 Accountancy Syllabus 2025–26 | NCERT
CBSE Class 12 Accountancy Syllabus (2025–26)
Class: 12
Subject: Accountancy
Board: CBSE (Central Board of Secondary Education)
📌 Question Pattern & Marking Scheme — CBSE Class 12 Accountancy (2025–26)
Total Marks: 100
- Theory Examination: 80 Marks
- Project Work (Internal Assessment): 20 Marks
Duration: 3 Hours
Theory Paper Structure (80 Marks)
- Part A: Accounting for Partnership Firms and Companies – 60 Marks
- Part B: Financial Statement Analysis – 20 Marks
- OR Part C: Computerised Accounting – 20 Marks (Optional in place of Part B)
Types of Questions
- Very Short Answer (VSA): Objective / MCQs
- Short Answer (SA): 3–4 marks
- Long Answer (LA): 5–6 marks
- Case-based / Application-based Questions: Included as per CBSE competency-based assessment guidelines
Project Work (20 Marks)
- Practical application of accounting concepts
- Viva voce and written project file
- Focus on real-life business accounting scenarios
📘 CBSE Class 12 Accountancy Syllabus 2025–26 (NCERT Based)
| Part / Unit | Chapter Title | Short Summary / Learning Outcomes |
|---|---|---|
| Part A – Accounting for Partnership Firms and Companies (60 Marks) | ||
| Unit 1 | Accounting for Partnership Firms – Fundamentals | Meaning of partnership, partnership deed, capital accounts, profit-sharing ratio and basic accounting treatments. |
| Unit 2 | Reconstitution of Partnership Firm – Admission of a Partner | Accounting treatment of goodwill, revaluation of assets and liabilities, and change in profit-sharing ratio. |
| Unit 3 | Reconstitution of Partnership Firm – Retirement and Death of a Partner | Settlement of accounts, goodwill adjustment, revaluation, and payment to retiring/deceased partner. |
| Unit 4 | Dissolution of Partnership Firm | Preparation of realization account, capital accounts, and settlement of liabilities. |
| Unit 5 | Accounting for Share Capital | Issue of shares, forfeiture and re-issue, accounting treatment for share capital transactions. |
| Unit 6 | Accounting for Debentures | Issue and redemption of debentures, interest on debentures, and related journal entries. |
| Part B – Financial Statement Analysis (20 Marks) | ||
| Unit 7 | Financial Statements of a Company | Preparation of balance sheet and statement of profit and loss as per Schedule III of Companies Act. |
| Unit 8 | Analysis of Financial Statements | Meaning, objectives and tools of financial statement analysis. |
| Unit 9 | Accounting Ratios | Calculation and interpretation of liquidity, solvency, activity and profitability ratios. |
| Unit 10 | Cash Flow Statement | Preparation of cash flow statement using indirect method and analysis of cash flows. |
| OR Part C – Computerised Accounting (Optional – 20 Marks) | ||
| Unit 11 | Introduction to Computerised Accounting | Meaning, advantages, limitations and components of computerised accounting system. |
| Unit 12 | Accounting Using Database Management System | Structure of database, tables, forms, queries and reports in accounting software. |
| Unit 13 | Accounting Applications of Electronic Spreadsheet | Use of spreadsheets for accounting calculations, charts and financial analysis. |
📌 The syllabus structure, units and marks distribution are as per the official CBSE curriculum and NCERT textbooks for the academic session 2025–26.
🔑 Related Keyphrases
- CBSE Class 12 Accountancy Syllabus 2025–26
- Class 12 Accountancy NCERT syllabus
- CBSE Accountancy exam pattern Class 12
- Class 12 Accountancy project work guidelines
- CBSE Accountancy marking scheme 2025
❓ FAQs – CBSE Class 12 Accountancy
Q1. Which books are prescribed for CBSE Class 12 Accountancy?
A: NCERT Accountancy textbooks (Part I and Part II) prescribed by CBSE for the 2025–26 session.
Q2. How many marks is the theory paper in Class 12 Accountancy?
A: The theory paper is of 80 marks, while 20 marks are allotted to project work.
Q3. Is Computerised Accounting compulsory in Class 12 Accountancy?
A: No. Students can choose either Financial Statement Analysis (Part B) or Computerised Accounting (Part C).
Q4. Are case-based questions included in the Accountancy exam?
A: Yes. CBSE includes case-based and competency-based questions as part of its assessment pattern.
Q5. What is the importance of project work in Accountancy?
A: Project work helps students apply accounting concepts practically and carries 20 marks, making it crucial for scoring well.
