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The CBSE Class 12 Accountancy Syllabus 2026 has been officially released. The CBSE Class 12 Accountancy syllabus is divided into 3 parts: Part A (Accounting for Partnership Firms and Companies), Part B (Financial Statement Analysis or Computerised Accounting), and Part C (Project Work).
The CBSE Class 12 Accountancy syllabus encompasses theoretical concepts, applied numerical problems, and practical exposure.
- In the CBSE Class 12 Accountancy Syllabus, Part A carries the highest weightage, with 60 marks, focusing on partnership accounting (36 marks) and company accounts (24 marks).
- Part B is of 20 marks and includes Financial Statement Analysis or Computerised accounting.
- Part C accounts for 20 marks by project work, in which 12 marks are given to the project file, and 8 marks for the viva.
In the CBSE Class 12 Accountancy syllabus, the topics Not for profit organisations have been deleted, comparative & common-size statements have been removed, and in computerised Accounting, DBMS and Payroll generation have been removed.
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| Key Summary: In this Article, we have discussed the CBSE Class 12 Accountancy Syllabus, including the Weightage, Important Topics, Deleted Syllabus and Books.
|
- What is the CBSE Class 12 Accountancy Syllabus 2026?
- CBSE Class 12 Accountancy Syllabus 2026: Part-Wise
2.3 CBSE Class 12 Accountancy Syllabus – Part C: Project Work (20 Marks)
- CBSE Class 12 Accountancy Syllabus: Marking Scheme
- CBSE Class 12 Accountancy Syllabus: Important Topics
4.1 Important Topics for CBSE Class 12 Accountancy
- CBSE Class 12 Accountancy Syllabus: Chapter-Wise Weightage
- CBSE Class 12 Accountancy Project Work
- CBSE Class 12 Accountancy Deleted Syllabus
- CBSE Class 12 Accountancy Recommended Books
- CBSE Class 12 Accountancy Syllabus: Previous Years' Question Papers
- CBSE Class 12 Accountancy Blueprint 2026
- CBSE Class 12 Accountancy Preparation Strategy
- FAQs for CBSE Class 12 Accountancy Syllabus
What is the CBSE Class 12 Accountancy Syllabus 2026?
The CBSE Class 12 Accountancy Syllabus includes units, marks distribution, and practical work that should be studied by candidates for the board exam. The CBSE Class 12 Accountancy syllabus includes 3 parts: Part A of 60 marks, Part B of 20 Marks and Part C of 20 Marks.
The CBSE Class 12 Accountancy Syllabus focuses on Partnership & Company Accounts, Financial Statement Analysis and Computerised Accounting.
CBSE Class 12 Accountancy Syllabus: Overview
| Exam Component | Details |
|---|---|
| Exam Conducting Body | Central Board of Secondary Education (CBSE) |
| Subject | Accountancy (Class 12, Commerce Stream) |
| Academic Year | 2025–26 |
| Total Marks | 100 Marks |
| Theory Exam | 80 Marks (3 Hours) |
| Project/Practical | 20 Marks (Project File – 12, Viva Voce – 8) |
| Exam Mode | Offline (Pen & Paper) |
| Question Paper Pattern | Case-based, competency-based, numerical, and theoretical questions |
| Weightage Focus |
|
| Deleted Topics | Not-for-Profit Organisations, Comparative & Common-Size Statements, DBMS & Payroll Generation |
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CBSE Class 12 Accountancy Syllabus 2026: Part-Wise
The CBSE Class 12 Accountancy Syllabus 2025–26 is divided into 3 parts: Part A, Part B, and Part C.
- Part A carries the maximum weightage and covers Partnership Firms and Company Accounts.
- Part B offers a choice between Financial Statement Analysis or Computerised Accounting.
- Part C is Project Work, which is practical in nature.
CBSE Class 12 Accountancy Syllabus – Part A: Accounting for Partnership Firms and Companies (60 Marks)
- In the CBSE Class 12 Accountancy Syllabus, partnership carries 36% of the total marks, making it the most important section.
- The Accounting for companies focuses on numerical problem-solving, and consistent practice is required to score well.
- These 2 units together make 60% weightage of the exam.
| Unit | Topics Covered | Details / Subtopics | Marks |
|---|---|---|---|
| Unit 1: Accounting for Partnership Firms |
|
| 36 |
| Unit 2: Accounting for Companies | Share Capital & Debentures |
| 24 |
| Total | — | — | 60 |
CBSE Class 12 Accountancy Syllabus – Part B: Financial Statement Analysis OR Computerised Accounting (20 Marks)
- The Candidates have to choose between the financial statement analysis and computerised accounting.
- The Schools select the financial analysis, as it focuses on ratios and cash flow concepts for further studies.
- In computerised accounting, focus is on spreadsheets and software applications, as it is important for exposure in practicals.
| Option | Unit | Topics Covered | Subtopics | Marks |
|---|---|---|---|---|
| Option 1: Financial Statement Analysis | Unit 3: Analysis of Financial Statements | Tools of analysis |
| 12 + 8 = 20 |
| Unit 4: Cash Flow Statement | Indirect method | Classification of activities: Operating, Investing, Financing | — | |
| Option 2: Computerised Accounting | Unit 4: CAS | Overview of Computerised Accounting System |
| 20 |
CBSE Class 12 Accountancy Syllabus – Part C: Project Work (20 Marks)
- The Project work is a scoring section and includes 20% marks of the subject marks.
- Candidates should maintain a proper project file and practice for Viva to ensure full marks.
- In this section, candidates will be tested for practical skills over theory.
| Component | Details | Marks |
|---|---|---|
| Project File | Based on topics like Partnership Accounts, Company Accounts, Financial Statement Analysis, or CAS | 12 |
| Viva Voce | Oral test on project work and basic accounting concepts | 8 |
| Total | — | 20 |
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CBSE CLASS 12 Exam PatternCBSE Class 12 Accountancy Syllabus: Marking Scheme
The CBSE Class 12 Accountancy Exam carries 100 marks, which is divided as 80 marks for theory and 20 marks for project work.
- The Weightage of Part A is the highest of 60 marks, and Part B is of 20 marks for the financial statement or computerised accounting.
- The Other 20 marks are allocated to the project work, including the project file and viva.
Source: Cbse.nic.in
CBSE Class 12 Accountancy Syllabus: Important Topics
The CBSE Class 12 Accountancy Syllabus includes different topics, but some of the topics contain high weightage and are frequently asked in the exam.
Including the Partnership Accounts, Company Accounts, Ratio Analysis and Cash Flow Statements.
Important Topics for CBSE Class 12 Accountancy
- The Highest weightage is given to partnership accounts with 36 marks, and focus should be on admission, retirement, death of a partner and dissolution.
- The Company account carries a weightage of 24 marks, including share capital and debenture-related problems.
- The Analysis section carries 20 marks, in which the ratio analysis and cash flow statement are scored sections if practised properly.
- The Project work carries 20 marks, if the file is well prepared and a strong viva performance is there.
| Unit | Important Topics | Weightage (Marks) |
|---|---|---|
| Partnership Firms | Reconstitution of partnership (Admission, Retirement, Death), Goodwill valuation, Dissolution of firm | 36 |
| Company Accounts | Issue of shares, Forfeiture & Reissue, Debentures (Issue, Redemption, Interest) | 24 |
| Financial Statement Analysis | Ratio Analysis (Liquidity, Solvency, Activity, Profitability Ratios), Cash Flow Statement (Indirect method) | 20 |
| Computerised Accounting (if opted) | Features of CAS, Spreadsheet-based accounting, and Data representation through graphs | 20 |
| Project Work | Project File preparation, Viva Voce based on real-life accounting cases | 20 |
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CBSE Class 12 Paper AnalysisCBSE Class 12 Accountancy Syllabus: Chapter-Wise Weightage
The CBSE Class 12 Accountancy Exam carries 80 marks for theory, which is divided into 2 main parts:
- Part A: Accounting for Partnership Firms and Companies (60 marks)
- Part B: Financial Statement Analysis OR Computerised Accounting (20 marks)
By the CBSE Class 12 Accountancy Chapter-wise weightage, candidates can prioritise the high-scoring topics such as partnership and company accounts, which carry 75% of the total theory exam.
| Part | Units / Chapters | Marks |
|---|---|---|
| Part A – Accounting for Partnership Firms and Companies (60 Marks) | Fundamentals of Partnership Firms | 6 |
| Reconstitution of Partnership (Admission, Retirement, Death, Change in Ratio) | 18 | |
| Dissolution of Partnership Firm | 6 | |
| Accounting for Share Capital | 8 | |
| Accounting for Debentures | 12 | |
| Total Part A | — | 60 |
| Part B – Financial Statement Analysis OR Computerised Accounting (20 Marks) | Analysis of Financial Statements (including Cash Flow Statement, Ratio Analysis) OR Computerised Accounting | 20 |
| Total Part B | — | 20 |
| Part C – Project Work | Project File (12) + Viva Voce (8) | 20 |
| Grand Total | — | 100 |
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CBSE Class 12 Chapter-wise weightageCBSE Class 12 Accountancy Project Work
For CBSE Class 12 Accountancy project work, students have to prepare one project on the Financial Statement Analysis of a Company, covering any two of the following aspects:
- Comparative and common-size financial statements
- Accounting ratios
- Segment reports
- Cash flow statements
CBSE Class 12 Accountancy Deleted Syllabus
The following table contains the CBSE Class 12 Accountancy Deleted Syllabus 2026-26:
| Unit | Deleted Topics |
|---|---|
| Part A: Accounting for Not-for-Profit Organisations, Partnership Firms, and Companies | Financial Statements of Not-for-Profit Organisations (Complete Chapter) |
| Part B: Financial Statement Analysis |
|
| Part B: Computerised Accounting |
|
CBSE Class 12 Accountancy Recommended Books
The following table includes the list of books prescribed by CBSE for Class 12 Accountancy. Apart from the books prescribed below, there are many other reference books available for class 12 students. You can also follow online guides for the account syllabus class 12.
| Name of Book | Publication |
|---|---|
| Accountancy – I | NCERT Publication |
| Accountancy – II | NCERT Publication |
| Accountancy – Computerised Accounting System | NCERT Publication |
CBSE Class 12 Accountancy Syllabus: Previous Years' Question Papers
CBSE Class 12 Accountancy's last few years' question papers are tabulated below. This will help the students to know the most repeated questions in the CBSE Class 12 Accountancy exam:
| Year | CBSE Class 12 Accountancy Question Paper |
|---|---|
| 2025 | Download CBSE Class 12 Question Paper 2025 |
| 2024 | Download CBSE Class 12 Question Paper 2024 |
| 2023 | Download CBSE Class 12 Question Paper 2023 |
| 2022 | Download CBSE Class 12 Question Paper 2022 |
| 2021 | Download CBSE Class 12 Question Paper 2021 |
| 2020 | Download CBSE Class 12 Question Paper 2020 |
| 2019 | Download CBSE Class 12 Question Paper 2019 |
| 2018 | Download CBSE Class 12 Question Paper 2018 |
| 2017 | Download CBSE Class 12 Question Paper 2017 |
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CBSE Class 12 Previous year question paperCBSE Class 12 Accountancy Blueprint 2026
In the CBSE Class 12 Accountancy Theory paper, there will be 34 questions, and the paper will be divided into 2 parts: A and B.
You can check the blueprint of Accountancy Class 12 CBSE 2026-26 below:
| Questions | Marks |
|---|---|
| Questions 1 – 16 and 27 – 30 | 1 mark each |
| Questions 17 – 20, 31 and 32 | 3 marks each |
| Questions 21, 22 and 33 | 4 marks each |
| Questions 23 – 26 and 34 | 6 marks each |
CBSE Class 12 Accountancy Preparation Strategy
The CBSE Class 12 Accountancy carries 100 marks, 80 marks for theory and 20 marks for project work.
For scoring well in the exam, candidates should follow a strategic approach and focus on high-weightage chapters, practical application and accuracy in calculations as well.
Preparation tips for CBSE Class 12 Accountancy:
| Preparation Tips | Description |
|---|---|
| Prioritize High-Weightage Areas | As the Partnership & Company Accounts carry 60/80 marks, the candidates should dedicate at least 60–65% of their study time here. |
| Focus on Ratio Analysis & Cash Flow | These 2 topics together contribute 20 marks (25% of theory), making them scoring sections. |
| Daily Practice | Solve 3–4 numerical problems per topic to build speed and avoid calculation errors. |
| Revision Strategy | Revise formulas, journal entries, and formats weekly; they contribute directly to step-wise marking. |
| Project Work | Score the full 20 marks by preparing a neat project file and practice viva questions as they can be scored easily. |
| Sample Papers | Solve at least 5 previous year papers + latest CBSE sample paper to align with exam trends. |
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CBSE Class 12 Preparation TipsFAQs for CBSE Class 12 Accountancy Syllabus
Ques. What are the three parts into which the CBSE Class 12 Accountancy syllabus is divided, and how are they weighted in terms of marks?
Ans. The CBSE Class 12 Accounting syllabus is divided into three sections: Part A, Part B, and Part C.
- Accounting for Partnership Firms and Companies is the subject of Part A, which is worth 60 marks.
- Part B gives a choice between Computerised Accounting and Financial Statement Analysis, each worth 20 marks.
- Project work (project file and viva voce), worth 20 points, is included in Part C.
The accountancy theory paper has a maximum score of 80 points overall.
Ques. Which topics have been deleted from the CBSE Class 12 Accountancy syllabus for the academic year 2025–26?
Ans.For the academic year 2025–26, the following topics have been deleted from the CBSE Class 12 Accountancy syllabus:
- Financial Statements of Not-for-Profit Organisations (Complete Chapter)
- Comparative Statements
- Common Size Statements
- DBMS (Database Management System)
- Concept and Features of DBMS
- DBMS in Business Application
- Generating Accounting Information Payroll
Ques. What are some recommended books for CBSE Class 12 Accountancy?
Ans.Some recommended books for CBSE Class 12 Accountancy preparation are given below:
- "Accountancy – I" published by NCERT Publication.
- "Accountancy – II" published by NCERT Publication.
- "Accountancy – Computerised Accounting System" published by NCERT Publication.
Ques. How many chapters are in Accountancy in Class 12?
Ans.In CBSE Class 12 Accountancy, 8 main chapters are included, they are:
| Section | Chapters |
|---|---|
| Partnership Accounting | 4 Chapters (Fundamentals, Reconstitution, Dissolution, Goodwill/Change in Ratio) |
| Company Accounts | 2 Chapters (Share Capital, Debentures) |
| Financial Statement Analysis (Optional) | 2 Chapters (Company FS, Ratio Analysis + Cash Flow) |
| Computerised Accounting (Optional) | 1 Chapter (Applications of Computerised System) |
Ques. What is the hardest chapter in Accountancy Class 12?
Ans.As per the candidates' feedback and previous year exam analysis:
- Dissolution of Partnership Firm – Difficult because of multiple adjustments (creditors, partners’ loans, realisation a/c).
- Cash Flow Statement – Tricky because of indirect method adjustments.
- Debentures – Require conceptual clarity in redemption methods.
Ques. Is a calculator allowed in CBSE Class 12 Accountancy 2025–26?
Ans.No, calculators are not allowed in the CBSE Class 12 Accountancy Exam.
- The candidates should perform all the calculations by themselves.
- Marks will be given to the candidates for the correct format, steps, and notes applied.
*The article might have information for the previous academic years, which will be updated soon subject to the notification issued by the University/College.
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