The CBSE Class 12 Accountancy Syllabus for the academic year 2025-26 is prepared by CBSE board to help students understand the foundation and practices of modern accounting. It covers important topics like partnership accounts, company accounts, and financial statement analysis. This syllabus provides the right approach to master this subject with theoretical knowledge including practical application skills through project work and computerized accounting.
The syllabus consists of real life business transactions which is ideal for students planning careers in commerce, business, or finance in future. It encourages analytical thinking, systematic recording, and interpretation of financial data. Students learn how businesses maintain accounts, distribute profits, and prepare financial reports as per accounting standards.
Divided into two parts including theory (80 marks) and project/practical work (20 marks), the syllabus follows the latest NCERT framework. Whether students want traditional financial analysis or modern computerized accounting, the course provides them with relevant knowledge for both board exams and future studies in commerce.
Units |
Topics |
Part A |
Accounting for Partnership Firms and Companies |
Unit 1 |
Accounting for Partnership Firms |
Unit 2 |
Accounting for Companies |
Part B |
Financial Statement Analysis |
Unit 3 |
Analysis of Financial Statements |
Unit 4 |
Cash Flow Statement |
OR |
|
Part B |
Computerized Accounting |
Part C |
Project Work |
1 |
Project File |
2 |
Viva Voce |
* Students can either choose Financial statement analysis or Computerized accounting for Part B. |
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.
The exam is of 100 marks-80 for theory and 20 for practical/project work.
Yes, Part B offers two options: Financial Statement Analysis + Cash Flow, or Computerized Accounting.
Project/practical work is worth 20 marks: 12 for file preparation and 8 for viva voce or written test.
36 marks are allocated to accounting for partnership firms out of 60 in Part A
24 marks are allocated to company accounting within Part A.
This includes comparative and common-size statements, ratio analysis, and covers 12 marks.
Yes, preparation and understanding of cash flow statements (AS-3) carry 8 marks.
It’s mostly theory plus practical tasks using software or spreadsheets for a total of 20 marks.
NCERT is sufficient and strongly recommended, especially for board exams and practical understanding.
Yes-many students score full marks if project files are well-prepared and viva is handled confidently.