Class 11 Accountancy Syllabus 2025-26 (With PDF)

If you are a commerce student, understanding the Class 11 Accountancy syllabus is the first step toward building a strong base in the subject. Accountancy in class 11th introduces you to fundamental concepts, accounting processes, and preparation of financial statements. 

The syllabus of Class 11 Accountancy subject for 2025-26 is designed to give you practical knowledge along with theoretical understanding, including topics like GST, journal entries, trial balance, and financial statements of a sole proprietorship. 

Below, we will walk you through the complete syllabus, marks distribution, project work, and exam pattern.

Class 11 Accountancy Syllabus 2025-26: Overview

Parts & Units	Topics Covered	Marks
Part A: Financial Accounting – I		56
Unit 1: Theoretical Framework	Introduction to Accounting Basic Accounting TermsTheory Base of AccountingGST basics	12
Unit 2: Accounting Process	Recording of TransactionsSpecial Purpose BooksLedgerBank Reconciliation StatementDepreciationProvisionsReservesTrial BalanceRectification of Errors	44
Part B: Financial Accounting – II		24
Unit 3: Financial Statements of Sole Proprietorship	Trading and Profit & Loss A/cBalance SheetAdjustments Incomplete Records (Statement of Affairs method)	24
Part C: Project Work	Any one project: VouchersBank ReconciliationComprehensive project of sole proprietorship with GST	20
Total	Theory (80 Marks) + Project (20 Marks) = 100 Marks	100

Download Class 11 Accountancy Syllabus PDF

Download the official Class 11th Accountancy Syllabus 2025-26 PDF and keep it handy for your exam preparation.

Class 11 Accountancy Syllabus 2025-26: Part A

Part A: Financial Accounting – I

The first section of the Class XI Accounts syllabus focuses on building the foundation of the subject. It covers the theoretical framework and the complete accounting process, including journal entries, ledgers, subsidiary books, bank reconciliation statements, depreciation, provisions, reserves, and rectification of errors. 

This part helps students understand the fundamentals of recording and classifying transactions. By mastering Part A of the accounting syllabus for Class 11, students gain the conceptual clarity and practical skills required to solve problems accurately and prepare for higher-level topics.

Unit 1: Theoretical Framework (12 Marks)

Topics	Details
Introduction to Accounting	Concept, meaning, objectives, advantages, limitations, types of accounting information; Users of accounting information; Qualitative characteristics of accounting information; Role of accounting in business.
Basic Accounting Terms	EntityBusiness TransactionCapital, DrawingsLiabilities (non-current and current)Assets (non-current and current)Expenditure (capital and revenue)ExpenseRevenueIncomeProfit, Gain, LossPurchasesSales GoodsStockDebtor, CreditorVoucherDiscounts (trade and cash).
Theory Base of Accounting	Fundamental accounting assumptions GAAP concepts Business Entity Money MeasurementGoing Concern Accounting Period Cost Concept Dual Aspect Revenue Recognition MatchingFull Disclosure ConsistencyConservatismMateriality and Objectivity
System and Basis of Accounting	Cash basis and accrual basis of accounting.
Accounting Standards	Applicability of Accounting Standards (AS) and Indian Accounting Standards (Ind AS).
Goods and Services Tax (GST)	Characteristics and advantages.

Unit 2: Accounting Process (44 Marks)

Topics	Details
Recording of Business Transactions	Source documents, vouchers, accounting equation, rules of debit and credit, journal entries.
Books of Original Entry	Journal, Cash Book (simple, with bank column, petty cash book), Purchases Book, Sales Book, Purchases Return Book, Sales Return Book, Journal proper. (Including GST in simple cases).
Ledger	Format, posting from journal and subsidiary books, balancing of accounts.
Bank Reconciliation Statement	Need and preparation of BRS.
Depreciation	Meaning, features, causes, methods of depreciation (Straight Line Method and Written Down Value Method), disposal of assets, differences between SLM and WDV, provision for depreciation.
Provisions and Reserves	Meaning, differences between provisions and reserves, types of reserves (revenue, capital, general, specific, secret).
Trial Balance	Meaning, objectives, preparation (balance method).
Rectification of Errors	Classification (errors of omission, commission, principle, compensating), effect on trial balance, rectification including suspense account.

Also checkout CBSE Class 11th all details!

Class 11 Accounts Syllabus 2025-26: Part B

Part B: Financial Accounting – II

This part of the class 11th accounts syllabus deals with the preparation of financial statements of a sole proprietorship. Students learn how to prepare Trading Accounts, Profit and Loss Accounts, and Balance Sheets with proper adjustments such as closing stock, depreciation, provisions, and accrued income. 

The unit also includes incomplete records and their treatment using the Statement of Affairs method. Part B of the accounting syllabus for Class 11 ensures that learners can apply accounting concepts to real-life business situations, analyze results, and develop strong financial reporting skills.

Unit 3: Financial Statements of Sole Proprietorship (24 Marks)

Topics	Details
Financial Statements	Meaning, objectives, importance of financial statements.
Trading and Profit & Loss Account	Meaning of gross profit, operating profit, net profit. Preparation of Trading A/c and Profit & Loss A/c.
Balance Sheet	NeedGrouping and marshalling of assets and liabilities Preparation of Balance Sheet.
Adjustments	Closing stockOutstanding expenses Prepaid expensesAccrued income Income received in advanceDepreciation Bad debts Provisions for doubtful debts Provisions for discount on debtors Abnormal loss Goods withdrawn for personal use/staff welfareInterest on capital Manager’s commission
Incomplete Records	Features, reasons, limitations. Ascertainment of profit/loss by Statement of Affairs method (excluding conversion method).

Class 11 Accounts Syllabus: Part C

Part C: Project Work

The project work component of the Class XI Accounts syllabus is designed to provide students with hands-on experience in applying theoretical concepts. It carries 20 marks and includes practical exercises like preparing vouchers, creating bank reconciliation statements, and making a comprehensive project for a sole proprietorship business. 

The class 11th accounts syllabus emphasizes project work to encourage observation, creativity, and practical application of accounting principles. It also develops analytical thinking, presentation skills, and confidence, making it an essential part of overall learning and exam preparation.

Type of Project	Details
Voucher-based Project	Collection of source documents, preparation of vouchers, recording of transactions.
Bank Reconciliation Statement	Preparation of BRS using given Cash Book and Pass Book entries (20–25 transactions).
Comprehensive Project	Sole proprietorship project covering journal entries, ledgering, trial balance, Trading A/c, P&L A/c, Balance Sheet with adjustments and GST. Presentation with charts/graphs recommended.

More Important Resources for CBSE Exam:

CBSE Full Form	CBSE Class 11 English Syllabus
All about CBSE Class 11th	Class 11th Hornbill Syllabus
CBSE Class 11 Economics Syllabus	CBSE Class 11 Commerce Subjects

Suggested Project Topics for Class 11 Accountancy

• Collection of source documents, preparation of vouchers, and recording of transactions.
• Preparation of a Bank Reconciliation Statement using a given Cash Book and Pass Book with 20–25 transactions.
• Comprehensive project on a sole proprietorship business covering:
  • Journal entries
  • Ledger posting
  • Trial Balance
  • Trading Account
  • Profit & Loss Account
  • Balance Sheet with adjustments and GST treatment
  • Presentation using pie charts or bar diagrams.

Examples of Businesses for Class 11 Accountancy Project Work

S. No.	Example Business	S. No.	Example Business
1	Beauty Parlour	14	Artificial Jewellery Shop
2	Men’s Saloon	15	Small Restaurant
3	Tailoring Shop	16	Sweet Shop
4	Canteen	17	Grocery Shop
5	Cake Shop	18	Shoe Shop
6	Confectionery Shop	19	Coffee Shop
7	Chocolate Shop	20	Music Shop
8	Dry Cleaner	21	Juice Shop
9	Stationery Shop	22	School Canteen
10	Men’s Wear Shop	23	Ice Cream Parlour
11	Ladies’ Wear Shop	24	Sandwich Shop
12	Kiddies’ Wear Shop	25	Flower Shop
13	Saree Shop

Class 11 Accountancy Syllabus: Question Paper Design

Typology of Questions	Learning Outcomes/Skills Tested	Marks	Weightage
Remembering & Understanding	Recall facts, terms, basic concepts, definitions; demonstrate understanding by explaining, comparing, translating, organizing ideas.	32	40%
Applying	Use of concepts to solve new problems; application of rules, methods, techniques in practical situations.	24	30%
Analysing, Evaluating & Creating	Break information into parts, identify motives/causes, infer and generalize, defend opinions, compile information in new ways, propose solutions.	24	30%
Total (Theory)		80	100%
Project Work	Practical/Project/Case Study	20	–
Grand Total		100	–

Prescribed Books for Class 11 Accountancy Syllabus 2025-26

• NCERT: Financial Accounting Part I (Class XI)
• NCERT: Accountancy Part II (Class XI)

These NCERT books cover the complete CBSE Accountancy syllabus for class 11. 2025-26, including theory, accounting processes, financial statements, and project guidelines. 

Tips to Prepare Class 11 Accountancy Syllabus 2025-26

1. Understand the Basics First

Before solving problems, focus on the fundamentals—like accounting concepts, principles, and terms. A clear base makes advanced chapters easier to handle.

2. Practice Journal Entries Daily

Journal entries form the backbone of accounting. Dedicate time each day to practice entries for different transactions, including GST adjustments, so you don’t lose marks in basics.

3. Master Ledger and Trial Balance

Ledger posting and trial balance are scoring areas. Practice balancing accounts and learn to detect and rectify errors—these steps directly link to financial statement preparation.

4. Work on Bank Reconciliation Statements

Many students struggle here. Practice with different types of questions (cheques deposited but not cleared, bank charges, errors) to gain confidence.

5. Focus on Adjustments in Financial Statements

Items like depreciation, provisions, prepaid expenses, and accrued income often appear in exams. Prepare adjustment-based questions thoroughly since they carry significant marks.

6. Prepare Depreciation, Provisions & Reserves Well

These topics are tricky but high-scoring. Learn the difference between provisions and reserves, and practice depreciation under both SLM and WDV methods.

7. Don’t Ignore Project Work

The project carries 20 marks and is easy to score. Complete it neatly, include charts/graphs where possible, and prepare for the viva. It can make a big difference in your final grade.

8. Solve Previous Year Papers & Sample Papers

Practice with CBSE sample papers and past years’ questions. This helps you understand exam patterns, time management, and common question types.

Read the chapter-wise summaries of Class 11 English here:

The Portrait of a Lady	Discovering Tut: The Saga Continues
We’re Not Afraid to Die	The Landscape of The Soul
The Ailing Planet	The Browning Version
The Adventure	A Photograph
Silk Road	The Voice of The Rain
Childhood	Father to Son
Birth	Mother’s Day
The Summer of The Beautiful White Horse	The Address
The Laburnum Top

Objectives of Accountancy Syllabus for Class 11

The CBSE Class 11 Accountancy syllabus is designed to give students a strong foundation in accounting concepts, processes, and practical applications. The main objectives are:

• Understand Emerging Areas of Accounting: To familiarize students with the preparation and presentation of financial statements in line with Accounting Standards and the Companies Act 2013.
• Learn Basic Concepts of Accounting: To acquaint students with fundamental accounting terms, assumptions, and principles that guide financial reporting.
• Develop Analytical & Recording Skills: To help students learn the process of recording business transactions and preparing financial statements systematically.
• Appreciate ICT in Business Operations: To make students aware of the increasing role of Information and Communication Technology (ICT) in maintaining computerized accounting systems.
• Build Practical Knowledge of Business Accounting: To train students in preparing accounts for sole proprietorship firms and performing GST-related accounting treatments.
• Enhance Understanding of Partnerships and Companies (for higher classes): To lay the foundation for advanced topics in Class 12 like Partnership Accounts and Company Accounts.
• Skill Development in Database Management: To develop the ability to design and manage accounting databases for real-life business situations.
• Encourage Application in Real-Life Scenarios: To help students connect accounting knowledge with practical business and financial decision-making.

FAQs About Class 11 Accountancy Syllabus 2025-26