CBSE Class 12 Accountancy Syllabus 2025-26 Out, Download PDF

The Central Board of Secondary Education is to conduct the CBSE Class 12 Accountancy Exam 2026 in the February – March 2026. All the students who have got their admissions into the Class 12th commerce stream and have Accountancy as one of their main subjects need to start preparing for the exam by reading about all the topics mentioned in the CBSE Class 12 Accountancy Syllabus 2025-26.

To guide students through their preparation stage, we have shared the updated CBSE Class 12 Accountancy Syllabus 2025-26 in the article below, along with the detailed exam pattern for better understanding of the exam paper.

CBSE Class 12 Accountancy Syllabus 2025-26

The Accountancy is a main and major subject of the commerce stream and is also considered the backbone of any business, teaching students to record, classify, and analyze financial transactions and prepare financial statements to provide information to decision-makers. The students opting for the Accountancy need to learn in depth about Accounting Principles, Financial Statements, Partnership and Company Accounts, Financial Statement Analysis, etc.

While preparing for the final examinations, all the students need to note that they must try to solve as many CBSE Class 12 Sample Papers as possible, as it helps them gather understanding of the types of questions being asked in the previous years, build a strong understanding of the core topics, improve time management, etc.

CBSE Class 12 Accountancy Syllabus Chapter-Wise

Below, we have detailed the complete CBSE Class 12 Accountancy Syllabus Chapter Wise so that all the aspirants for the final exam can have a look at it and start preparing accoundingly. Check the article below:

Part-A: Accounting for Partnership Firms and Companies

• Unit I: Accounting for Partnership Firms
  • Features of partnership and partnership deed
  • Provisions of the Indian Partnership Act 1932 (in the absence of a deed)
  • Fixed vs fluctuating capital accounts
  • Profit-sharing and guarantee of profits
  • Goodwill: Meaning, valuation methods (average profit, super profit, capitalization)
  • Adjustments: Interest on capital, drawings, salary, profit-sharing ratio
• Unit II: Accounting for Partnership Firms – Reconstitution and Dissolution
  • Changes in profit-sharing ratio (sacrificing/gaining ratio)
  • Admission, retirement, and death of a partner
  • Treatment of goodwill, revaluation of assets, and liabilities
  • Preparation of Accounts: capital, current accounts, balance sheet, loan accounts
  • Dissolution: Types, settlement of accounts, realization account
• Unit III: Accounting for Companies
  • Accounting for Share Capital: Types, issues, and allotment
  • Public subscription of shares, issue at par/premium, forfeiture & reissue
  • Debentures: Meaning, types, issue, and redemption
  • Interest on debentures, TDS excluded

Part-B: Financial Statement Analysis

• Unit IV: Analysis of Financial Statements
  • Financial Statements: Statement of Profit and Loss, Balance Sheet
  • Analysis Methods: Comparative, Common-size, Ratio analysis, Cash flow analysis
  • Liquidity Ratios: Current & Quick Ratios
  • Solvency Ratios: Debt to equity, interest coverage
  • Activity Ratios: Inventory turnover, asset turnover
  • Profitability Ratios: Gross profit ratio, net profit ratio
• Unit V: Cash Flow Statement
  • Meaning, objectives, and benefits
  • Cash and Cash Equivalents
  • Classification of activities and preparation (Indirect method only)

OR

Part-B: Computerised Accounting

• Unit IV: Overview of Computerised Accounting System
  • Introduction to Computerised Accounting
  • Features and software packages
  • Electronic Spreadsheet: Bank reconciliation, asset accounting, loan schedules
  • Data representation: Graphs, charts, and diagrams
  • Steps for installation and security features of CAS

Preparation Tips for CBSE Class 12 Accountancy Exam

Here are some of the tips that can help and guide any aspirant to score well in the CBSE Class 12 Accountancy Exam. Check the tips:

• Go through the updated syllabus carefully. Check what’s new, what’s removed, and which topics carry more weight. Focus on core areas like Partnership Firms, Company Accounts, Ratios, and Cash Flow Statements (or Computerised Accounting if you’ve opted for that).
• Don’t skip the NCERT textbook—it’s your best resource for building a strong base. Once you’re comfortable, move on to sample papers, previous years’ papers, and extra practice questions.
• Partnership adjustments, goodwill, revaluation, debentures, shares, ratios, and cash flow statements should be revised thoroughly since they appear often in exams.
• In Accounts, presentation matters. Work on journal entries, ledgers, and balance sheets neatly. Even if your final answer isn’t 100% accurate, correct formats can still earn you partial marks.
• During preparation, practice full-length mock tests in the same time frame as the exam. On the actual day, use the first 15 minutes to read the paper calmly, then manage your time between short answers, long answers, and revision.
• Whether it’s on Accounting, BRS, or a Sole Proprietorship, keep your project neat, clear, and well-presented. Add charts or diagrams to make it stand out.
• Make a daily study plan, revise regularly, and don’t burn yourself out. Take small breaks, relax with hobbies, and keep your mind fresh—it’ll help you stay focused and confident.

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