06/12/2025
📢 CBSE ACCOUNTANCY SYLLABUS (2025-26) Detailed Chapter-wise Breakdown for Class 11 & 12
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🟢 CLASS 11 ACCOUNTANCY SYLLABUS (Total Theory: 80 Marks | Project: 20 Marks)
PART A: FINANCIAL ACCOUNTING - I
Unit 1: Theoretical Framework
1) Introduction to Accounting: Meaning, objectives, advantages, limitations, and users of information.
2) Basic Accounting Terms: Assets, Liabilities, Capital, Expenses, Revenue, Debtors, Creditors, Vouchers, etc.
3) Theory Base of Accounting: Fundamental assumptions (GAAP), Business Entity, Money Measurement, Going Concern, Accrual, Consistency, etc.
4) Accounting Standards: Applicability of Ind-AS.
5) GST: Characteristics and advantages.
Unit 2: Accounting Process
1) Recording of Business Transactions:
2) Vouchers and source documents.
3) Accounting Equation.
4) Rules of Debit and Credit.
5) Books of Original Entry: Journal.
6) Cash Book (Simple, Bank column, Petty Cash).
7) Other Subsidiary Books (Purchase, Sales, Purchase Return, Sales Return).
8) Ledger: Posting from Journal and balancing accounts.
9) Bank Reconciliation Statement (BRS): Need and preparation (with adjusted cash book).
10) Depreciation, Provisions, and Reserves:
11) Depreciation methods: Straight Line (SLM) and Written Down Value (WDV).
12) Provisions vs. Reserves.
13) Trial Balance and Rectification of Errors:
14) Preparation of Trial Balance.
15) Classification and Rectification of Errors (Suspense Account).
PART B: FINANCIAL ACCOUNTING - II
Unit 3: Financial Statements of Sole Proprietorship
1) Financial Statements (Without Adjustments): Trading A/c, P&L A/c, and Balance Sheet.
2) Financial Statements (With Adjustments): Closing stock, outstanding/prepaid expenses, accrued income, depreciation, bad debts, provision for doubtful debts, manager's commission.
3) Incomplete Records: Features, reasons, and preparation of Statement of Affairs (Profit/Loss calculation).
PART C: PROJECT WORK (20 Marks)
A) Collection of source documents, preparation of vouchers, and recording transactions.
B) Comprehensive project on Sole Proprietorship.
🔵 CLASS 12 ACCOUNTANCY SYLLABUS (Total Theory: 80 Marks | Project: 20 Marks)
PART A: PARTNERSHIP FIRMS & COMPANIES (60 Marks)
Unit 1: Accounting for Partnership Firms
1) Fundamentals: Partnership Deed, Fixed vs. Fluctuating Capital, P&L Appropriation, Past Adjustments, Guarantee of Profit.
2) Valuation of Goodwill: Average Profit, Super Profit, and Capitalization Methods.
3) Reconstitution of Partnership:
4) Change in Profit Sharing Ratio (Sacrificing/Gaining ratio).
5) Revaluation of Assets & Liabilities.
6) Admission of a Partner.
7) Retirement and Death of a Partner.
8) Dissolution of Partnership Firm: Realisation Account and settlement of accounts.
Unit 2: Accounting for Companies
1) Share Capital: Issue of Equity/Preference shares, Over/Under subscription, Issue at par/premium, Calls in advance/arrears, Forfeiture, and Re-issue of shares.
2) Debentures: Issue of Debentures (at par, premium, discount), Issue for consideration other than cash, Debentures as collateral security, Interest on Debentures, Writing off discount/loss.
PART B: FINANCIAL STATEMENT ANALYSIS (20 Marks) (This is the most common option chosen by schools)
Unit 3: Analysis of Financial Statements
1) Financial Statements of a Company: Balance Sheet and Statement of P&L (Schedule III of Companies Act, 2013).
2) Financial Analysis Tools: Comparative Statements and Common Size Statements.
3) Accounting Ratios:
4) Liquidity Ratios (Current, Quick).
5) Solvency Ratios (Debt to Equity, Total Assets to Debt, Proprietary, Interest Coverage).
6) Activity Ratios (Inventory Turnover, Trade Receivables/Payables Turnover, Working Capital Turnover).
7) Profitability Ratios (Gross Profit, Operating, Net Profit, ROI).
Unit 4: Cash Flow Statement
1) Meaning and preparation (Indirect Method only) as per AS-3.
(Note: Schools may opt for "Computerized Accounting" instead of Part B, but the above is the standard curriculum).
PART C: PROJECT WORK (20 Marks)
Project File (Specific project on Ratio Analysis & Cash Flow).
Viva Voce.
✅ Tips for Students:
1) Focus on formats (Journal, Ledger, Balance Sheet).
2) Practice calculation of Ratios and Goodwill formulas daily.
3) Don't ignore the theory base in Class 11; it builds the foundation for Class 12.