Accountancy is one of the most important subjects in the commerce stream, and understanding its syllabus is the first step toward effective preparation. The class 12th accounts syllabus for 2025-26 is designed to strengthen your foundation in accounting concepts and their practical applications.
It covers areas like partnership firms, company accounts, financial statement analysis, and cash flow statements.
The syllabus of class 12th accountancy in CBSE is divided into theory (80 marks) and project work (20 marks), giving equal importance to conceptual clarity and practical exposure.
Below, you will find the detailed unit-wise syllabus, exam pattern, prescribed books, project work guidelines, and preparation tips to score high in your board exams.
Class 12th Accountancy Syllabus 2025-26: Overview
Find the overview of class 12th accounting syllabus for CBSE and NCERT:
| Parts & Units | Topics Covered | Marks |
| Part A: Accounting for Partnership Firms and Companies | 60 | |
| Unit 1: Accounting for Partnership Firms | Partnership deed, fixed vs fluctuating capital, P&L Appropriation A/c, goodwill valuation, admission, retirement, death, reconstitution, dissolution of firms | 36 |
| Unit 2: Accounting for Companies | Share capital (issue, forfeiture, reissue, disclosure), debentures (issue, redemption, interest, collateral security) | 24 |
| Part B: Financial Statement Analysis | 20 | |
| Unit 3: Analysis of Financial Statements | Meaning, objectives, tools (comparative, common-size, ratio analysis), accounting ratios (liquidity, solvency, activity, profitability) | 12 |
| Unit 4: Cash Flow Statement | Preparation of Cash Flow Statement as per AS-3 (Indirect Method) | 8 |
| OR | ||
| Part B: Computerised Accounting | 20 | |
| Unit 4: Computerised Accounting | Features, structure, software packages, spreadsheet applications, using CAS for reports, ratio analysis, and security features | 20 |
| Part C: Project Work | Project File (12 marks) + Viva Voce (8 marks) | 20 |
| Grand Total | Theory (80 Marks) + Project/Practical (20 Marks) | 100 |
📥Download Class 12 Accounting Syllabus PDF
Download Class 12 Accountancy Syllabus PDF and keep it handy for your exam preparation.
Class 12th Accountancy Syllabus 2025-26: Part A
Part A: Accounting for Partnership Firms and Companies (60 Marks)
The first section of the class 12th accounts syllabus focuses on advanced accounting concepts related to partnership firms and companies. Students will learn how to maintain accounts for partnerships, including admission, retirement, death, reconstitution, and dissolution.
Special emphasis is given to profit sharing, goodwill valuation, and adjustments in capital accounts. In company accounts, topics like issue and forfeiture of shares, reissue, debentures, redemption, and disclosure as per Companies Act 2013 are included.
This part of the syllabus of class 12th accountancy in CBSE is crucial, carrying 60 marks in theory, and helps students develop a strong base for higher studies in commerce and finance.
Unit-wise Details:
| Unit | Topics Covered | Marks |
| Unit 1: Accounting for Partnership Firms | • Features • Partnership deed • Provisions of Partnership Act 1932 • Fixed vs fluctuating capital accounts • P&L Appropriation A/c • Guarantee of profits • Past adjustments • Goodwill valuation (average profit, super profit, capitalization) • Reconstitution – change in ratio, admission, retirement, death of a partner • Preparation of revaluation account • Capital accounts • Balance sheet Dissolution of firm (realisation account, settlement of accounts) | 36 |
| Unit 2: Accounting for Companies | • Meaning and types of companies • Share and share capital • Issue of shares at par, premium, oversubscription, undersubscription • Forfeiture and reissue of shares • ESOP, sweat equity • Disclosure of share capital • Debentures – issue at par/premium/discount, redemption, collateral security, interest on debentures, writing off discount/loss | 24 |
More Important Resources for CBSE Exam:
| CBSE Board: All details | CBSE Class 11 Commerce Subjects |
| CBSE Full Form | All about CBSE Class 11th |
| Class 11th Hornbill Syllabus |
Class 12 Accounts Syllabus: Part B
Part B: Financial Statement Analysis (20 Marks)
This section of the class 12th accountancy syllabus teaches students how to interpret and analyze company financial statements. It includes the use of tools like comparative and common-size statements, ratio analysis, and cash flow statements as per AS-3 (Revised).
The unit builds analytical skills by helping students evaluate liquidity, solvency, activity, and profitability ratios. Students also learn how to prepare and interpret cash flow statements using the indirect method.
This part is essential for developing decision-making and analytical abilities, making it highly relevant for both academic exams and real-life applications in business and finance.
Unit-wise Details:
| Unit | Topics Covered | Marks |
| Unit 3: Analysis of Financial Statements | • Financial statements of a company: meaning, nature, objectives, uses, importance, limitations • Tools: comparative statements, common-size statements, ratio analysis; • Types of ratios : liquidity (current, quick), solvency (debt-equity, proprietary, interest coverage), activity (inventory turnover, trade receivables/payables, asset turnover), profitability (gross profit, operating, net profit, ROI) | 12 |
| Unit 4: Cash Flow Statement | • Meaning, objectives, benefits, classification of activities • Preparation of cash flow statement (indirect method) as per AS-3 • Adjustments for depreciation, amortisation, profit/loss on sale of assets, dividend, tax • Treatment of overdraft and current investments | 8 |
Class 12 Accountancy Syllabus: Part B (Alternative)
Part B (Alternative): Computerised Accounting (20 Marks)
Instead of Financial Statement Analysis, students may opt for Computerised Accounting. This section introduces ICT-based accounting systems, software applications, spreadsheets, and data management.
It focuses on how technology simplifies financial reporting and analysis. Students gain practical skills such as generating reports, preparing bank reconciliation statements, loan schedules, and ratio analysis using spreadsheets.
The class 12th accounts syllabus here emphasizes security features, installation, codification, and data validation in computerized systems. It prepares learners for modern business environments where digital accounting is a necessity.
Unit-wise Details:
| Unit | Topics Covered | Marks |
| Unit 4: Computerised Accounting System | • Introduction, features, structure, generic/specific/tailored software • Spreadsheet applications – BRS, asset accounting, loan repayment, ratio analysis, data representation • Steps in installation of CAS • Creation of accounts • Data entry, validation and verification • Preparation of reports (balance sheet, P&L A/c) • Need and security features of CAS | 20 |
Class 12th Accounting Syllabus: Part C
Part C: Project Work (20 Marks)
The final part of the syllabus of class 12th accountancy in CBSE is project work. It aims to give students practical exposure to applying accounting concepts. The project carries 20 marks (12 for file submission and 8 for viva voce).
Students can prepare projects based on financial statement analysis, accounting ratios, segment reporting, or cash flow statements. Alternatively, computerized accounting projects can also be done.
This section is designed to test students’ ability to research, analyze, and present accounting data in a structured manner, preparing them for higher studies and professional courses in commerce.
Project Work Details:
| Component | Marks |
| Project File | 12 |
| Viva Voce | 8 |
| Total | 20 |
Class 12 Accountancy Syllabus: Question Paper Design
| Typology of Questions | Learning Outcomes / Skills Tested | Marks | Weightage |
| Remembering & Understanding | Recall of facts, concepts, terms, definitions; demonstrate understanding by explaining, comparing, interpreting, organizing ideas | 32 | 40% |
| Applying | Apply accounting knowledge, principles, and rules to solve new problems and practical situations | 24 | 30% |
| Analysing, Evaluating & Creating | Break information into parts, make inferences, evaluate solutions, present judgments, compile information creatively | 24 | 30% |
| Total (Theory Paper) | 80 | 100% | |
| Project Work / Practical | Project File (12 Marks) + Viva (8 Marks) | 20 | – |
| Grand Total | 100 | – |
Prescribed Books for Class 12 Accounting Syllabus
- NCERT Accountancy: Part I (Class XII)
- NCERT Accountancy: Part II (Class XII)
- NCERT Accountancy: Computerised Accounting System (Class XII) (if opted)
Suggested Project Topics for Class 12 Accounts Syllabus
Students are required to prepare one project carrying 20 marks (12 for project file + 8 for viva voce). The project should be practical, data-based, and related to concepts in the syllabus.
Possible Project Areas:
- Ratio Analysis of a Company: Analyze liquidity, solvency, activity, and profitability ratios.
- Comparative and Common-Size Financial Statements: Prepare and analyze financial statements of a company.
- Segment Reporting: Study performance of different business segments of a company.
- Cash Flow Statement: Preparation and analysis of cash flow statement (as per AS-3).
- Study of Accounting Ratios in Real-Life Companies: Application of ratios like current ratio, debt-equity, ROI.
- Analysis of Published Annual Reports; Using balance sheets and profit & loss accounts of listed companies.
- Effect of Financing Decisions on Financial Position: Based on debt vs equity funding.
- Impact of Dividend Decisions: Using secondary data from company reports.
- Study of Debenture Issues and Redemption: Practical application of debenture accounting.
Read the chapter-wise summaries of Class 11 English here:
Tips to Prepare For Class 12 Accounts Syllabus
1. Focus on Partnership and Company Accounts
Since Part A carries 60 marks, prioritize topics like admission, retirement, death, dissolution of partnership firms, and issue of shares/debentures. These chapters have heavy weightage in exams.
2. Practice Adjustments Regularly
Adjustments in financial statements (like depreciation, provisions, goodwill, interest on capital, manager’s commission) are scoring areas. Practice them daily to avoid silly mistakes.
3. Master Ratio Analysis and Cash Flow Statement
In Part B, ratio analysis and cash flow are crucial. Learn formulas thoroughly, understand their meaning, and solve plenty of numerical questions.
4. Write Proper Formats
Accountancy answers require neat presentation. Use proper headings, account formats, narrations, and working notes. Examiners award marks for correct formats even if calculations are partly wrong.
5. Solve Previous Year Papers and Sample Papers
Practicing CBSE sample papers and PYQs helps you understand the question pattern, marking scheme, and common problem types in the class 12th accounts syllabus.
6. Don’t Ignore Project Work
Project work carries 20 marks and is easy to score. Complete it neatly, use charts or graphs, and prepare well for the viva.
7. Manage Time During Preparation
Set aside specific days for each unit—Partnership, Companies, Financial Statement Analysis, Cash Flow—so that all topics are revised before exams.
8. Clear Doubts Immediately
Don’t leave concepts like goodwill valuation or revaluation accounts unclear. Seek help from teachers, guides, or peers to strengthen weak areas.
Objectives of Class 12 Accounts Syllabus 2025-26
The syllabus of class 12th accountancy in CBSE is designed to deepen students’ understanding of advanced accounting concepts and their practical applications. The main objectives are:
- Understand Partnership and Company Accounts: To equip students with knowledge of accounting for partnership firms and companies, including profit sharing, goodwill valuation, reconstitution, and dissolution.
- Develop Financial Analysis Skills: To enable students to analyze financial statements using tools like ratio analysis, comparative and common-size statements, and cash flow statements.
- Enhance Practical Application: To connect classroom learning with real-life business situations, ensuring students can apply concepts in solving practical problems.
- Familiarize with Accounting Standards and Companies Act 2013: To help students learn the correct presentation and preparation of financial statements in compliance with statutory requirements.
- Introduce Computerised Accounting Systems: To provide knowledge of ICT applications in accounting and familiarize students with computerized accounting as an alternative to manual systems.
- Strengthen Problem-Solving and Analytical Skills: To train students to handle numerical, adjustment-based, and case-study questions with logical reasoning.
- Promote Research and Presentation through Project Work: To develop independent thinking, research ability, and presentation skills through project files and viva voce.
- Prepare for Higher Studies and Careers in Commerce: To lay a solid foundation for professional courses like CA, CS, CMA, B.Com, and management studies.
Find detailed questions and answers from all chapters of English Class 11 now:
FAQs About Class 12th Accountancy Syllabus
The class 12th accounts syllabus has 80 marks for theory and 20 marks for project/practical work, making a total of 100 marks.
No. Students can choose between Financial Statement Analysis or Computerised Accounting System in Part B.
Company Accounts covers issue, forfeiture, reissue of shares, disclosure of share capital, and issue/redemption of debentures.
Ratio Analysis is included under Financial Statement Analysis and carries significant weightage within 12 marks.
The CBSE Class 12 Accountancy theory exam is of 3 hours duration.
Project work carries 20 marks: 12 marks for the file and 8 marks for viva voce.
Projects can be based on ratio analysis, segment reporting, cash flow statements, computerized accounting, or financial analysis of companies.
The prescribed books are NCERT Accountancy Part I and Part II (Class XII), and Computerised Accounting System (if opted).
No. GST is introduced only in Class 11 and is not part of the syllabus of class 12th accountancy in CBSE.
It may seem challenging initially, but with daily practice of journal entries, ratios, and cash flow, it becomes a scoring subject.
Accountancy is very important. It builds a foundation for CA, CS, CMA, B.Com, MBA, and other commerce-related fields.
Check the latest CBSE Class 11 syllabus for all subjects below:
| Class 11th History Syllabus | Class 11th Chemistry Syllabus |
| Class 11th Legal Studies Syllabus | Class 11th Biology Syllabus |
| Class 11th Accountancy Syllabus | Class 11th Psychology Syllabus |
| Class 11th Entrepreneurship Syllabus | Class 11th Fine Arts Syllabus |
| Class 11th Business Studies Syllabus | Class 11th Sociology Syllabus |
| Class 11th Maths Syllabus | Class 11th Economics Syllabus |
| Class 11th Political Science Syllabus | Class 11th English Syllabus |
| Class 11th Physics Syllabus | Class 11th Hindi Syllabus |
| Class 11th Geography Syllabus | Class 11th Computer Science Syllabus |
| Class 11th Informatics Practices Syllabus | Class 11th Physical Education Syllabus |
| Class 11th Home Science Syllabus | Class 11th Sanskrit Syllabus |
Discover CLAT exam resources that can help you get started early:
Explore CLAT coaching centers across different cities: