{"id":26304,"date":"2025-09-17T05:23:58","date_gmt":"2025-09-17T05:23:58","guid":{"rendered":"https:\/\/www.lawpreptutorial.com\/blog\/?page_id=26304"},"modified":"2026-04-01T12:36:52","modified_gmt":"2026-04-01T12:36:52","slug":"accountancy-syllabus","status":"publish","type":"page","link":"https:\/\/www.lawpreptutorial.com\/blog\/cbse\/class-11\/accountancy-syllabus\/","title":{"rendered":"Class 11 Accountancy Syllabus 2026-27 (With PDF)"},"content":{"rendered":"\n

If you are a commerce student, understanding the Class 11 Accountancy syllabus<\/strong> 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. <\/p>\n\n\n\n

The syllabus of Class 11 Accountancy subject for 2026-27 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. <\/p>\n\n\n\n

Below, we will walk you through the complete syllabus, marks distribution, project work, and exam pattern.<\/p>\n\n\n\n

Class 11 Accountancy Syllabus 2026-27: Overview<\/strong><\/h2>\n\n\n\n
Parts & Units<\/strong><\/td>Topics Covered<\/strong><\/td>Marks<\/strong><\/td><\/tr>
Part A: Financial Accounting \u2013 I<\/strong><\/td><\/td>56<\/td><\/tr>
Unit 1: Theoretical Framework<\/td>Introduction to Accounting Basic Accounting TermsTheory Base of AccountingGST basics<\/td>12<\/td><\/tr>
Unit 2: Accounting Process<\/td>Recording of TransactionsSpecial Purpose BooksLedgerBank Reconciliation StatementDepreciationProvisionsReservesTrial BalanceRectification of Errors<\/td>44<\/td><\/tr>
Part B: Financial Accounting \u2013 II<\/strong><\/td><\/td>24<\/td><\/tr>
Unit 3: Financial Statements of Sole Proprietorship<\/td>Trading and Profit & Loss A\/cBalance SheetAdjustments Incomplete Records (Statement of Affairs method)<\/td>24<\/td><\/tr>
Part C: Project Work<\/td>Any one project: VouchersBank ReconciliationComprehensive project of sole proprietorship with GST<\/td>20<\/td><\/tr>
Total<\/strong><\/td>Theory (80 Marks) + Project (20 Marks) = 100 Marks<\/strong><\/td>100<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Download Class 11 Accountancy Syllabus PDF<\/strong><\/h2>\n\n\n\n

Download the official Class 11th Accountancy Syllabus 2026-27 PDF and keep it handy for your exam preparation.<\/p>\n\n\n\n

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Download Full Syllabus PDF<\/strong><\/a><\/div>\n<\/div>\n\n\n\n

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Class 11 Accountancy Syllabus 2026-27: Part A<\/strong><\/h2>\n\n\n\n

Part A: Financial Accounting \u2013 I<\/strong><\/h3>\n\n\n\n

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. <\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Unit 1: Theoretical Framework (12 Marks)<\/strong><\/p>\n\n\n\n

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

Unit 2: Accounting Process (44 Marks)<\/strong><\/p>\n\n\n\n

Topics<\/strong><\/td>Details<\/strong><\/td><\/tr>
Recording of Business Transactions<\/td>Source documents, vouchers, accounting equation, rules of debit and credit, journal entries.<\/td><\/tr>
Books of Original Entry<\/td>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).<\/td><\/tr>
Ledger<\/td>Format, posting from journal and subsidiary books, balancing of accounts.<\/td><\/tr>
Bank Reconciliation Statement<\/td>Need and preparation of BRS.<\/td><\/tr>
Depreciation<\/td>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.<\/td><\/tr>
Provisions and Reserves<\/td>Meaning, differences between provisions and reserves, types of reserves (revenue, capital, general, specific, secret).<\/td><\/tr>
Trial Balance<\/td>Meaning, objectives, preparation (balance method).<\/td><\/tr>
Rectification of Errors<\/td>Classification (errors of omission, commission, principle, compensating), effect on trial balance, rectification including suspense account.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

More Important Resources for CBSE Exam:<\/strong><\/p>\n\n\n\n

Class 11th Hornbill Syllabus<\/strong><\/a><\/td>CBSE Class 11th Commerce Subjects<\/a><\/strong><\/td><\/tr>
CBSE Full Form<\/a><\/strong><\/td>All about CBSE Class 11th<\/a><\/strong><\/td><\/tr>
Class 11th Syllabus<\/a><\/strong><\/td>Class 12th Syllabus<\/a><\/strong><\/td><\/tr>
Class 11th Commerce Books<\/a><\/strong><\/td>CBSE Board: All details<\/strong><\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Class 11 Accounts Syllabus 2026-27: Part B<\/strong><\/h2>\n\n\n\n

Part B: Financial Accounting \u2013 II<\/strong><\/h3>\n\n\n\n

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. <\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Unit 3: Financial Statements of Sole Proprietorship (24 Marks)<\/strong><\/p>\n\n\n\n

Topics<\/strong><\/td>Details<\/strong><\/td><\/tr>
Financial Statements<\/td>Meaning, objectives, importance of financial statements.<\/td><\/tr>
Trading and Profit & Loss Account<\/td>Meaning of gross profit, operating profit, net profit. Preparation of Trading A\/c and Profit & Loss A\/c.<\/td><\/tr>
Balance Sheet<\/td>NeedGrouping and marshalling of assets and liabilities Preparation of Balance Sheet.<\/td><\/tr>
Adjustments<\/td>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\u2019s commission<\/td><\/tr>
Incomplete Records<\/td>Features, reasons, limitations. Ascertainment of profit\/loss by Statement of Affairs method (excluding conversion method).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Class 11 Accounts Syllabus: Part C<\/strong><\/h2>\n\n\n\n

Part C: Project Work<\/strong><\/h3>\n\n\n\n

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. <\/p>\n\n\n\n

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.<\/p>\n\n\n\n

Type of Project<\/strong><\/td>Details<\/strong><\/td><\/tr>
Voucher-based Project<\/td>Collection of source documents, preparation of vouchers, recording of transactions.<\/td><\/tr>
Bank Reconciliation Statement<\/td>Preparation of BRS using given Cash Book and Pass Book entries (20\u201325 transactions).<\/td><\/tr>
Comprehensive Project<\/td>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.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Suggested Project Topics for Class 11 Accountancy<\/strong><\/h2>\n\n\n\n