{"id":27420,"date":"2025-09-27T10:01:29","date_gmt":"2025-09-27T10:01:29","guid":{"rendered":"https:\/\/www.lawpreptutorial.com\/blog\/?page_id=27420"},"modified":"2026-04-01T17:27:01","modified_gmt":"2026-04-01T17:27:01","slug":"accountancy-syllabus","status":"publish","type":"page","link":"https:\/\/www.lawpreptutorial.com\/blog\/cbse\/class-12\/accountancy-syllabus\/","title":{"rendered":"Class 12 Accountancy Syllabus 2026-27: CBSE\/NCERT PDF"},"content":{"rendered":"\n

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 2026-27 is designed to strengthen your foundation in accounting concepts and their practical applications. <\/p>\n\n\n\n

It covers areas like partnership firms, company accounts, financial statement analysis, and cash flow statements.<\/p>\n\n\n\n

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. <\/p>\n\n\n\n

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

Class 12th Accountancy Syllabus 2026-27: Overview<\/strong><\/h2>\n\n\n\n

Find the overview of class 12th accounting syllabus for CBSE and NCERT:<\/p>\n\n\n\n

Parts & Units<\/strong><\/td>Topics Covered<\/strong><\/td>Marks<\/strong><\/td><\/tr>
Part A: Accounting for Partnership Firms and Companies<\/strong><\/td><\/td>60<\/td><\/tr>
Unit 1: Accounting for Partnership Firms<\/td>Partnership deed, fixed vs fluctuating capital, P&L Appropriation A\/c, goodwill valuation, admission, retirement, death, reconstitution, dissolution of firms<\/td>36<\/td><\/tr>
Unit 2: Accounting for Companies<\/td>Share capital (issue, forfeiture, reissue, disclosure), debentures (issue, redemption, interest, collateral security)<\/td>24<\/td><\/tr>
Part B: Financial Statement Analysis<\/strong><\/td><\/td>20<\/td><\/tr>
Unit 3: Analysis of Financial Statements<\/td>Meaning, objectives, tools (comparative, common-size, ratio analysis), accounting ratios (liquidity, solvency, activity, profitability)<\/td>12<\/td><\/tr>
Unit 4: Cash Flow Statement<\/td>Preparation of Cash Flow Statement as per AS-3 (Indirect Method)<\/td>8<\/td><\/tr>
OR<\/td><\/td><\/td><\/tr>
Part B: Computerised Accounting<\/strong><\/td><\/td>20<\/td><\/tr>
Unit 4: Computerised Accounting<\/td>Features, structure, software packages, spreadsheet applications, using CAS for reports, ratio analysis, and security features<\/td>20<\/td><\/tr>
Part C: Project Work<\/td>Project File (12 marks) + Viva Voce (8 marks)<\/td>20<\/td><\/tr>
Grand Total<\/td>Theory (80 Marks) + Project\/Practical (20 Marks)<\/td>100<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\ud83d\udce5Download Class 12 Accounting Syllabus PDF<\/strong><\/h2>\n\n\n\n

Download Class 12 Accountancy Syllabus 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 12th Accountancy Syllabus 2026-27: Part A<\/strong><\/h2>\n\n\n\n

Part A: Accounting for Partnership Firms and Companies (60 Marks)<\/strong><\/h3>\n\n\n\n

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. <\/p>\n\n\n\n

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. <\/p>\n\n\n\n

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

Unit-wise Details:<\/strong><\/h3>\n\n\n\n
Unit<\/strong><\/td>Topics Covered<\/strong><\/td>Marks<\/strong><\/td><\/tr>
Unit 1: Accounting for Partnership Firms<\/td>\u2022 Features
\u2022 Partnership deed
\u2022 Provisions of Partnership Act 1932 
\u2022 Fixed vs fluctuating capital accounts
\u2022 P&L Appropriation A\/c
\u2022 Guarantee of profits
\u2022 Past adjustments
\u2022 Goodwill valuation (average profit, super profit, capitalization)
\u2022 Reconstitution – change in ratio, admission, retirement, death of a partner
\u2022 Preparation of revaluation account
\u2022 Capital accounts
\u2022 Balance sheet Dissolution of firm (realisation account, settlement of accounts)<\/td>		36<\/td><\/tr>
Unit 2: Accounting for Companies<\/td>\u2022 Meaning and types of companies 
\u2022 Share and share capital 
\u2022 Issue of shares at par, premium, oversubscription, undersubscription
\u2022 Forfeiture and reissue of shares
\u2022 ESOP, sweat equity 
\u2022 Disclosure of share capital 
\u2022 Debentures \u2013 issue at par\/premium\/discount, redemption, collateral security, interest on debentures, writing off discount\/loss<\/td>		24<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

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

Class 11th <\/a><\/strong>Hornbill Syllabus<\/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 12 Accounts Syllabus: Part B<\/strong><\/h2>\n\n\n\n

Part B: Financial Statement Analysis (20 Marks)<\/strong><\/h3>\n\n\n\n

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). <\/p>\n\n\n\n

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. <\/p>\n\n\n\n

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

Unit-wise Details:<\/strong><\/h3>\n\n\n\n
Unit<\/strong><\/td>Topics Covered<\/strong><\/td>Marks<\/strong><\/td><\/tr>
Unit 3: Analysis of Financial Statements<\/td>\u2022 Financial statements of a company: meaning, nature, objectives, uses, importance, limitations
\u2022 Tools: comparative statements, common-size statements, ratio analysis; 
\u2022 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)<\/td>		12<\/td><\/tr>
Unit 4: Cash Flow Statement<\/td>\u2022 Meaning, objectives, benefits, classification of activities
\u2022 Preparation of cash flow statement (indirect method) as per AS-3
\u2022 Adjustments for depreciation, amortisation, profit\/loss on sale of assets, dividend, tax
\u2022 Treatment of overdraft and current investments<\/td>		8<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Class 12 Accountancy Syllabus: Part B (Alternative)<\/strong><\/h2>\n\n\n\n

Part B (Alternative): Computerised Accounting (20 Marks)<\/strong><\/h3>\n\n\n\n

Instead of Financial Statement Analysis, students may opt for Computerised Accounting. This section introduces ICT-based accounting systems, software applications, spreadsheets, and data management. <\/p>\n\n\n\n

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. <\/p>\n\n\n\n

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

Unit-wise Details:<\/strong><\/h3>\n\n\n\n
Unit<\/strong><\/td>Topics Covered<\/strong><\/td>Marks<\/strong><\/td><\/tr>
Unit 4: Computerised Accounting System<\/td>\u2022 Introduction, features, structure, generic\/specific\/tailored software
\u2022 Spreadsheet applications \u2013 BRS, asset accounting, loan repayment, ratio analysis, data representation 
\u2022 Steps in installation of CAS 
\u2022 Creation of accounts 
\u2022 Data entry, validation and verification 
\u2022 Preparation of reports (balance sheet, P&L A\/c) 
\u2022 Need and security features of CAS<\/td>		20<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Class 12th Accounting Syllabus: Part C<\/strong><\/h2>\n\n\n\n

Part C: Project Work (20 Marks)<\/strong><\/h3>\n\n\n\n

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). <\/p>\n\n\n\n

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. <\/p>\n\n\n\n

This section is designed to test students\u2019 ability to research, analyze, and present accounting data in a structured manner, preparing them for higher studies and professional courses in commerce.<\/p>\n\n\n\n

Project Work Details:<\/strong><\/h3>\n\n\n\n
Component<\/strong><\/td>Marks<\/strong><\/td><\/tr>
Project File<\/td>12<\/td><\/tr>
Viva Voce<\/td>8<\/td><\/tr>
Total<\/td>20<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Class 12 Accountancy Syllabus: Question Paper Design<\/strong><\/h2>\n\n\n\n
Typology of Questions<\/strong><\/td>Learning Outcomes \/ Skills Tested<\/strong><\/td>Marks<\/strong><\/td>Weightage<\/strong><\/td><\/tr>
Remembering & Understanding<\/td>Recall of facts, concepts, terms, definitions; demonstrate understanding by explaining, comparing, interpreting, organizing ideas<\/td>32<\/td>40%<\/td><\/tr>
Applying<\/td>Apply accounting knowledge, principles, and rules to solve new problems and practical situations<\/td>24<\/td>30%<\/td><\/tr>
Analysing, Evaluating & Creating<\/td>Break information into parts, make inferences, evaluate solutions, present judgments, compile information creatively<\/td>24<\/td>30%<\/td><\/tr>
Total (Theory Paper)<\/td><\/td>80<\/td>100%<\/td><\/tr>
Project Work \/ Practical<\/td>Project File (12 Marks) + Viva (8 Marks)<\/td>20<\/td>–<\/td><\/tr>
Grand Total<\/td><\/td>100<\/td>–<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Prescribed Books for Class 12 Accounting Syllabus<\/strong><\/h2>\n\n\n\n