The CBSE Class 11 Accountancy syllabus 2025-26 introduces students to general accounting concepts and principles, financial accounting preparation and reporting, and recording transactions that occur in any business. By considering the syllabus in the context of accounting careers, further studies in commerce, management (like accounting), and finance (like accounting), students will develop a solid foundation to develop their career aspirations. For this course, students will use textbooks in Accountancy and Lekha Shastra. The curriculum covers several topics, including the following: the theory base of accounting; accounting equations; journal entries; ledger account postings and closing; trial balances; income statement and balance sheet preparation.
The CBSE Class 11 Accountancy syllabus is designed to develop students' analytical, critical thinking, decision making abilities, and knowledge about accounting systems and processes. It aims to develop students' practical and theoretical knowledge about accounting standards and practices. The syllabus promotes application-based learning to develop students' experiences in representing actual business transactions, preparing and presenting accounts, and analyzing financial information. Given the use of concrete, relevant examples, and unit plan sequences, students are encouraged to make explicit connections between accountancy principles with the daily operations of any business and the financial decision-making processes. The syllabus also prepares students for their board examination, while gaining an effective basis for studying higher level accounting, and furthering their career in accounting, finance, management, and similar fields.
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Unit No |
Unit Name |
Chapter No |
Chapter Name |
Marks |
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1 |
Introduction to Accounting |
1.1 |
Meaning of Accounting |
12 |
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Accounting as a Source of Information |
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Objectives of Accounting |
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Role of Accounting |
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Basic Terms in Accounting |
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1.2 |
Generally Accepted Accounting Principles |
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Basic Accounting Concepts |
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Systems of Accounting |
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Basis of Accounting |
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Accounting Standards |
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2 |
Recording of Transactions |
2.1 |
Business Transactions and Source Document |
24 |
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Accounting Equation |
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Rules of Debit and Credit |
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Books of Original Entry |
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The Ledger |
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Posting from Journal |
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2.2 |
Cash Book |
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Purchases (Journal) Book |
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Purchases Return (Journal) Book |
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Sales (Journal) Book |
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Sales Return (Journal) Book |
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Journal Proper |
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Balancing the Accounts |
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3 |
Bank Reconciliation and Trial Balance |
3.1 |
Need for Reconciliation |
10 |
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Preparation of Bank Reconciliation Statement |
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Meaning of Trial Balance |
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Objectives of Preparing Trial Balance |
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3.2 |
Preparation of Trial Balance |
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Significance of Agreement of Trial Balance |
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Searching of Errors |
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Rectification of Errors |
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4 |
Depreciation, Provisions and Reserves |
4.1 |
Depreciation |
10 |
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Depreciation and other Similar Terms |
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Causes of Depreciation |
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Need for Depreciation |
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Factors Affecting the Amount of Depreciation |
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Methods of Calculating Depreciation Amount |
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Straight Line Method and Written Down Method |
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Methods of Recording Depreciation |
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Disposals of Assets |
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Effect of any Addition or Extension to the Existing Asset |
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Provisions |
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Reserves |
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Secret Reserve |
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5 |
Financial Accounting - II |
5.1 |
Financial Statements |
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Features, reasons and limitations. |
24 |
Understand basic accounting principles, concepts, and standards in order to account for business transactions.
Developed the ability to prepare appropriate financial statements,including journals, ledgers, trial balances, and bank reconciliation statements.
Understand the concept and importance of depreciation, provisions and reserves from the perspective of recording accounts.
Enhance your analytical and problem solving skills through the development of your ability to identify errors and interpret the financial data.
Build an understanding of practical knowledge to apply accounting practices to real world business decision making.
Encourage an understanding of how to prepare, balance and analyze different books of accounts and the importance of each in terms of business processes.
Encourage ethical values by understanding the social duties and ethical value of ethically performing the tasks related to maintaining financial records.
Provide a basis for further study and professional courses in commerce, finance and accountancy.
Disclaimer: The syllabus and academic information provided here are taken from official CBSE and NCERT sources. For any updates or confusion, please refer to the official CBSE or NCERT websites.
Syllabus focuses on introducing students to fundamental accounting principles, recording transactions, preparing financial statements and understanding business related to business.
The syllabus is based on the accounting and accounting textbooks determined by CBSE.
The course includes four major units: introduction of accounting, recording of transactions, bank harmony and testing balance, and depreciation, provisions, and stores.
Yes, the course gives equal importance to practical applications such as theoretical concepts and practical applications such as laders, cash books and trial balance.
Yes, subjects such as errors and improvement of adjustment in financial statements have been included to develop students' problem-solution skills.
It creates a strong base for advanced study in Finance, Auditing and Business Management in Accounting, CA, CMA, CS and career.
CBSE regularly updates minor updates; Students should mention the latest NCERT textbooks and CBSE circulars for updated courses.
Important chapters include the principle of accounting base, recording of transactions, bank cohesion details and depreciation.