CBSE Class 12 Accountancy Syllabus 2025-26: Complete Guide

Introduction

CBSE Class 12 Accountancy Syllabus 2025-26: Accountancy is an important subject for Commerce students. It helps in understanding financial statements, business transactions, and accounting principles. The CBSE Class 12 Accountancy Syllabus 2025-26 prepares students for higher studies and careers like Chartered Accountant (CA), Company Secretary (CS), and B.Com.

In this blog, we will discuss the complete syllabus, exam pattern, important books, study tips, and career options after Class 12 Accountancy.

CBSE Class 12 Accountancy Exam Pattern 2025-26

It is important to understand the exam pattern to prepare well. The Class 12 Accountancy exam has two parts:

Theory Paper (80 Marks)

The theory paper has two sections:

Part A: Financial Statements for Not-for-Profit Organizations, Partnership Firms, and Companies (60 Marks)
Part B: Analysis of Financial Statements and Cash Flow Statement (20 Marks)

Project Work (20 Marks)

The project work is practical and helps students understand accountancy concepts better.

CBSE Class 12 Accountancy Syllabus 2025-26 (Chapter-wise Breakdown)

The syllabus is divided into Part A and Part B.

Part A: Financial Statements for Not-for-Profit Organizations, Partnership Firms, and Companies (60 Marks)

1. Accounting for Not-for-Profit Organizations

Meaning and Features
How to Prepare Income & Expenditure Account and Balance Sheet

2. Accounting for Partnership Firms

What is a Partnership Deed?
Profit Sharing Ratio, Goodwill, Admission, Retirement, and Death of a Partner
Dissolution of a Partnership Firm

3. Accounting for Companies

Issue of Shares and Debentures
Redemption of Debentures
Financial Statements of a Company

Part B: Analysis of Financial Statements and Cash Flow Statement (20 Marks)

4. Financial Statement Analysis

What is Financial Statement Analysis?
Comparative and Common Size Statements

5. Accounting Ratios

Types of Ratios: Liquidity, Solvency, Profitability, and Activity Ratios

6. Cash Flow Statement

Meaning and How to Prepare a Cash Flow Statement

Important Books for Class 12 Accountancy

Here are some good books to help students prepare well:

NCERT Accountancy Textbooks (Part 1 & Part 2) – Official CBSE textbook
TS Grewal’s Double Entry Book Keeping for Class 12 – Covers all important concepts
DK Goel’s Accountancy for Class 12 – Best for practice questions
Sultan Chand Accountancy for Class 12 – Good for understanding concepts

Study Tips to Score Well in Class 12 Accountancy

1. Understand Concepts Clearly

Do not just memorize formulas. Understand journal entries, ledger accounts, and balance sheets properly.

2. Solve Previous Year Papers

Practicing old question papers and sample papers will help you know the exam pattern and important topics.

3. Write Answers Neatly

Make sure your calculations are clear and statements are well-formatted to score full marks.

4. Revise Regularly

Make summary notes for each chapter and revise them often to remember key points.

5. Practice Numerical Questions

Most of the exam has numerical questions. Solve as many as possible to improve speed and accuracy.

Career Options After Class 12 Accountancy

Studying Accountancy can help you choose different career options. Some good choices are:

1. Chartered Accountant (CA)

A highly respected career where you handle auditing, taxation, and financial planning.

2. Company Secretary (CS)

A CS takes care of corporate laws and company management.

3. Bachelor of Commerce (B.Com)

A general degree that helps in careers related to finance, banking, and accounting.

4. Cost and Management Accountant (CMA)

CMAs help businesses with financial management and cost analysis.

5. Banking and Finance

You can prepare for banking exams like IBPS, RBI, and SBI PO and build a career in banking.

6. Business Analyst

A business analyst studies financial data to improve business performance.

Conclusion

The CBSE Class 12 Accountancy Syllabus 2025-26 helps students build a strong foundation in accounting. By following the right books, study methods, and preparation strategies, students can score well and explore great career options in commerce and finance.

Stay focused, practice regularly, and use the right resources to do well in Class 12 Accountancy!

ALSO READ: CBSE Class 12 Commerce Syllabus 2025-26: A Simple Guide for Students