CBSE Class 12 Accountancy Syllabus 2026-27 and Exam Pattern, Check Marking Scheme, Chapter-wise Exam Pattern

Check the complete CBSE Class 12 Accountancy Syllabus 2026-27 with updated topics, deleted portions, detailed exam pattern, project work guidelines, and expert preparation tips to help students score high in board exams

The Central Board of Secondary Education CBSE Class 12 Accountancy Exam 2026 is likely to be held in February to March 2026. All the students who have opted Accountancy(055) as one of their main subjects need to kick start their preparation for the exam by reading all the topics that are mentioned in the CBSE Class 12 Accountancy Syllabus 2026-27.

To guide the students who are in their preparation stage, Check the updated CBSE Class 12 Accountancy Syllabus 2026-27 and Exam pattern in the article below.

CBSE Class 12 Accountancy Syllabus Overview

Accountancy, subject code(055) is a major subject of the commerce stream. The class 12 Accountancy syllabus has a theory component of 80 marks and a project and practical component of 20 marks. And the instructed timing for the theory paper is 3 hours. For the students opting Accountancy needs to learn in depth about Accounting Principles, Financial Statements, Partnership and Company Accounts, Financial Statement Analysis, etc.

CBSE Class 12 Accountancy Syllabus Chapter-Wise

Students looking for CBSE Class 12 Accountancy syllabus that covers major areas of accounting through partnership firms, companies, financial statements analysis, cash flow statements and computer accounting. The detailed chapter-wise syllabus for your easy understanding is mentioned 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

CBSE Class 12 Accountancy Exam Pattern

CBSE Class 12 Accountancy Preparation Tips:

Tips to guide any aspirant to score well in the CBSE Class 12 Accountancy Exam. Check the tips:

• Complete the syllabus first.
• Do complete your NCERT textbook.
• Do revision regularly.
• Try to build writing presentation skills.
• Practice Mock tests.
• Polish the projects.
• Stay balanced and focused.