हिंदी
CBSECommerce (English Medium) Class 12
प्रश्न पत्र२५१२
पाठ्यपुस्तक उत्तर२०१८७
MCQ ऑनलाइन अभ्यास परीक्षा४२
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Accountancy Commerce (English Medium) Class 12 CBSE Syllabus 2025-26

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CBSE Class 12 Accountancy Syllabus - Free PDF Download

CBSE Syllabus 2025-26 Class 12: The CBSE Class 12 Accountancy Syllabus for the examination year 2025-26 has been released by the Central Board of Secondary Education, CBSE. The board will hold the final examination at the end of the year following the annual assessment scheme, which has led to the release of the syllabus. The 2025-26 CBSE Class 12 Accountancy Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new CBSE syllabus to prepare for their annual exam properly.

The detailed CBSE Class 12 Accountancy Syllabus for 2025-26 is below.

Academic year:

CBSE Class 12 Accountancy Revised Syllabus

CBSE Class 12 Accountancy and their Unit wise marks distribution

CBSE Class 12 Accountancy Course Structure 2025-26 With Marking Scheme

#Unit/TopicWeightage
1  Accountancy I : Not-For-profit Organisation and Partnership Accounts 
1.1  Accounting for Not-For-Profit Organisation 
1.2  Accounting for Partnership : Basic Concepts 
1.3  Reconstitution of a Partnership Firm – Admission of a Partner 
1.4  Reconstitution of a Partnership Firm – Retirement/Death of a Partner 
1.5  Dissolution of Partnership Firm 
2  Accountancy II : Company Accounts and Analysis of Financial Statements 
2.1  Accounting for Share Capital 
2.2  Issue and Redemption of Debentures 
2.3  Financial Statements of a Company 
2.4  Analysis of Financial Statements 
2.5  Accounting Ratios 
2.6  Cash Flow Statement 
3  Accounting for Partnership Firms and Companies 
3.1  Accounting for Partnership Firms36
3.2  Accounting for Companies24
4  Financial Statement Analysis 
4.1  Analysis of Financial Statements12
4.2  Cash Flow Statement8
5  Accountancy : Computerised Accounting System 
1  Overview of Computerised Accounting System4
2  Spreadsheet4
3  Use of Spreadsheet in Business Applications4
4  Graphs and Charts for Business Data4
5  Data Base Management System for Accounting4
 Total -
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Syllabus

1: Accountancy I : Not-For-profit Organisation and Partnership Accounts [Revision]

CBSE Class 12 Accountancy Syllabus
1.1 Accounting for Not-For-Profit Organisation [Revision]
  • Not for Profit Concern  

    • Meaning

    • Features

    • Need for Accounting

  • Receipts and Payments Account  

    • Nature  

    • Contents  

    • Features 

    • Receipts and Their Types 

    • Payments and Their Types 

    • Specimen 

  • Difference Between Income and Expenditure Account and Profit and Loss Account.  
  • Income and Expenditure Account  

    • Nature

    • Contents  

    • Features 

    • Specimen 

  • Some Peculiar Items  
    • Subscription
    • Donations
    1. Specific Donations
    2. General Donations
    • Legacies
    • Life Membership Fees
    • Entrance Fees
    • Sale of old asset
    • Sale of Periodicals
    • Sale of Sports Materials
    • Payments of Honorarium
    • Endowment Fund
    • Government Grant
    • Special Funds
  • Income and Expenditure Account Based on Trial Balance  
1.2 Accounting for Partnership : Basic Concepts [Revision]
  • Concept of Partnership  

    • Meaning

    • Definition 

    • Features

  • Partnership Deed  

    • Meaning 

    • Contents 

    • Importance 

    • Provisions of the Indian Partnership Act, 1932
  • Special Aspects of Partnership Accounts  
  • Methods of Capital Accounts  
  • Distribution of Profit Among Partners  
    • Profit and Loss Appropriation Account
    • Calculation of Interest on Capital
    • Interest on Drawings
  • Guarantee of Profits to a Partner  
  • Past adjustments  
    • relating to interest on capital, interest on drawing, salary and profit sharing ratio
1.3 Reconstitution of a Partnership Firm – Admission of a Partner [Revision]
  • Reconstitution of Partnership  
    • Meaning 
    • Forms 
  • Admission of a Partner  

    • Rules and Need

    • Revaluation of Assets and Liabilities  

      • Meaning  

      • Accounting Treatment 

      • Specimen of Revaluation Account

    • Adjustment of Other Items  

      • Accumulated Profits and Losses 

      • Capitals 

  • Goodwill > Methods of Valuation  
     

    • Average Profit Method 

    • Super Profit Method

  • Change in Profit Sharing Ratio Among the Existing Partners  
    • Sacrificing ratio and Gaining ratio
  • Goodwill > Goodwill Treatment on Partner's Admission  

    • Premium Method 

    • Valuation Method 

  • Basic Terms in Accounting  
    • Goodwill  
      • Definition: Goodwill
      • Factors Contributing to Goodwill
      • Types of Goodwill
      • Real-Life Examples
1.4 Reconstitution of a Partnership Firm – Retirement/Death of a Partner [Revision]
  • Ascertaining the Amount Due to Retiring/Deceased Partner  
  • Disposal of Amount Due to Retiring Partner  
  • Adjustment of Partners’ Capitals  
  • Retirement of Partner  

    • Meaning 

    • Process

  • Death of Partner  
1.5 Dissolution of Partnership Firm [Revision]
  • Dissolution of Partnership Firm  

    • Meaning 

    • Definitions 

    • Reasons  

    • Dissolution of Partnership vs. Dissolution of Partnership Firm 

    • Settlement of Accounts on Firm Dissolution

  • Accounting Treatment of Bill - Journal Entries and Ledger  

2: Accountancy II : Company Accounts and Analysis of Financial Statements [Revision]

CBSE Class 12 Accountancy Syllabus
2.1 Accounting for Share Capital [Revision]
  • Features of a Company  
  • Joint Stock Company  
    • Introduction
    • Definition: Joint Stock Company
    • Features
    • Merits
    • Demerits
    • Types of Companies
    • Real-Life Application
    • Key Point Summary
  • Concept of Share  

    • Definition 

    • Types

  • Share Issue  

    • Public Issue        

    • Basic Accounting Entries 

    • Example 1  

    • Example 2 

  • Share Capital  

    • Meaning and Types 

    • Treatment in Balance Sheet 

    • Methods of Issue

  • Forfeiture of Shares  

    • Meaning  

    • Accounting Treatment

2.2 Issue and Redemption of Debentures [Revision]
  • Meaning of Debentures  
  • Distinction Between Shares and Debentures  
    • Ownership
    • Return
    • Repayment
    • Voting Rights
    • Security
    • Convertibility
  • Types of Debentures  
    • From the Point of view of Security
    • From the Point of view of Tenure
    • From the Point of view of Convertibility
    • From Coupon Rate Point of view
    • From the view Point of Registration
  • Issue of Debentures  
    • Issue of Debentures for Cash
    • Issue of Debentures at a Discount
    • Debentures issued at Premium
  • Over Subscription of Shares  

    • Meaning  

    • Types of Share Allotment 

    • Example 1 

    • Example 2 

    • Example 3 

  • Issue of Debentures for Consideration Other than Cash  
    • To promoters
    • To underwriters
    • To vendors
  • Issue of Debentures as Collateral Security for a Loan  
  • Issue of Debentures with Terms of Redemption  
  • Interest on Debentures  
    • Interest on debentures (with TDS)
  • Writing off Discount/Loss on Issue of Debentures  
  • Redemption of Debentures  
    • Payment in lump sum
    • Payment in instalments
    • Purchase in the open market
    • By conversion into shares or new debentures
2.3 Financial Statements of a Company [Revision]
2.4 Analysis of Financial Statements [Revision]
2.5 Accounting Ratios [Revision]
2.6 Cash Flow Statement [Revision]
  • Tools of Financial Statement Analysis  
  • Cash and Cash Equivalents  
    • Cash
    • Bank
    • Short term investments
    • Marketable securities

3: Accounting for Partnership Firms and Companies [Revision]

CBSE Class 12 Accountancy Syllabus
3.1 Accounting for Partnership Firms [Revision]
  • Concept of Partnership  

    • Meaning

    • Definition 

    • Features

  • Partnership Deed  

    • Meaning 

    • Contents 

    • Importance 

    • Provisions of the Indian Partnership Act, 1932
  • Methods of Capital Accounts  
  • Preparation of Profit and Loss Appropriation Account  
  • Division of Profit Among Partners  
  • Guarantee of Profits to a Partner  
  • Goodwill > Methods of Valuation  
     

    • Average Profit Method 

    • Super Profit Method

  • Basic Terms in Accounting  
    • Goodwill  
      • Definition: Goodwill
      • Factors Contributing to Goodwill
      • Types of Goodwill
      • Real-Life Examples
  • Accounting for Partnership Firms - Reconstitution and Dissolution  
  • Change in the Profit Sharing Ratio Among the Existing Partners  
  • Admission of a Partner  
    • Ratios  

      • New Ratio 

      • Sacrifice Ratio 

    • Revaluation of Assets and Liabilities  

      • Meaning  

      • Accounting Treatment 

      • Specimen of Revaluation Account

    • Adjustment of Other Items  

      • Accumulated Profits and Losses 

      • Capitals 

  • Change in the Profit Sharing Ratio Among the Existing Partners - Treatment of Reserves and Accumulated Profits  
  • Goodwill > Goodwill Treatment on Partner's Admission  

    • Premium Method 

    • Valuation Method 

  • Change in the Profit Sharing Ratio Among the Existing Partners - Gaining Ratio  
  • Examples on Admission of Partner  

    • Example 1 

    • Example 2 

    • Example 3 

    • Example 4

  • Retirement Or Death of a Partner - Treatment of Goodwill  
  • Retirement of Partner  
    • Adjustments  

      • Treatment of goodwill 

      • Transfer of Reserve Fund/Accumulated Profit or Loss 

      • Revaluation of Assets and Re-assessment of Liabilities 

      • Adjustment of Capital 

      • Calculation of Retiring Partner’s Share of Profit

      • Total Amount Payable to Retiring Partner 

       
  • Calculation of Deceased Partner's Share of Profit Till the Date of Death  
  • Preparation of Deceased Partner's Capital Account, Executor's Account  
  • Types of Firm Dissolution  
  • Dissolution of Partnership Firm  

    • Meaning 

    • Definitions 

    • Reasons  

    • Dissolution of Partnership vs. Dissolution of Partnership Firm 

    • Settlement of Accounts on Firm Dissolution

  • Types of Firm Dissolution > Simple Dissolution  

    • Meaning  

    • Accounts Required to be Opened

  • Past adjustments  
    • relating to interest on capital, interest on drawing, salary and profit sharing ratio
3.2 Accounting for Companies [Revision]

4: Financial Statement Analysis [Revision]

CBSE Class 12 Accountancy Syllabus
4.1 Analysis of Financial Statements [Revision]
  • Financial Statements  

    • Meaning 

    • Important Financial Statements

  • Statement of Profit and Loss and Balance Sheet in the Prescribed Form with Major Headings and Sub Headings  
  • Financial Statement Analysis  

    • Meaning and Aspects

    • Objectives 

    • Limitations

  • Tools of Financial Statement Analysis  
    • Common Size Statement  

      • Meaning

      • Example

      • Advantages 

      • Common Size Balance Sheet 

      • Common Size Income Statement 

  • Ratio Analysis  

    • Meaning and Example 

    • Objectives

  • Types of Ratios  
    • Balance Sheet Ratio  

      • Current Ratio 

      • Liquid Ratio

    • Income Statement Ratio  

      • Gross Profit Ratio 

      • Net Profit Ratio

      • Operating Profit Ratio 

      • Operating Ratio 

    • Income Statement Ratio  

      • Gross Profit Ratio 

      • Net Profit Ratio

      • Operating Profit Ratio 

      • Operating Ratio 

    • Combined/Mixed Ratio  

      • Return on Investment (ROI) 

      • Return on Capital Employed (ROCE)

  • Solvency Ratios - Debt to Equity Ratio  

    Debt to Equity Ratio: `"Debt / Long Term Debt"/"Equity / Shareholders' Funds"`

    Debt = Long Term Borrowings + Long Term Provisions

    Equity / Shareholders’ Funds = Share Capital + Reserves and Surplus

    Or

    Non Current Assets + (Current Assets – Current Liabilities) - Non Current Liabilities

    = Non Current Assets + Working Capital- Non Current Liabilities

    = (Tangible Assets + Intangible Assets + Non Current Investments + Long Term Loans and Advances) +  Working Capital – (Long Term Borrowings + Long Term Provisions)

  • Solvency Ratios - Debt to Total Assets Ratio  

    Debt to Total Assets Ratio: Debt/Total Assets

  • Solvency Ratios - Proprietary Ratio  

    Proprietary Ratio: `"Shareholders Funds/ Equity"/"Total Assets"`

    Total Assets = Non Current Assets + Current Assets = Tangible Assets + Intangible Assets + Non Current Investments + Long Term Loans and Advances

    +

    Current Investments + Inventories (including Loose Tools and Spare Parts) + Trade Receivables + Cash
    and Bank Balance + Short-term Loans and Advances + Other Current Assets

  • Solvency Ratios - Interest Coverage Ratio  

    Interest coverage ratio = Net profit before interest and taxes/Interest

    Interest includes interest on only long term borrowings.

  • Activity Ratios - Inventory Turnover Ratio  

    Inventory Turnover Ratio = (Cost of Goods Sold /Cost of Revenue from Operation)/Average Inventory

    Cost of goods sold= Opening Stock + Net Purchases + Direct Expenses – Closing Stock

    Cost of Revenue from Operations = Revenue from Operations – Gross Profit

    Or

    Cost of Material Consumed (including direct expenses) + Change in inventories of WIP and Finished Goods

    Or

    Opening Inventory + Net Purchases+ Direct Expenses – Closing inventory

    Average Inventory = (Opening Inventory + Closing Inventory)/2

  • Activity Ratios - Trade Receivables Turnover Ratio  

    Trade Receivable Turnover Ratio: = Credit Revenue from Operation/Average Trade Receivable

    Credit Revenue from Operation = Revenue from Operation – Cash Revenue from Operation

    Average Trade Receivables = Opening Trade Receivable + Closing Trade Receivable/2

  • Activity Ratios - Trade Payables Turnover Ratio  

    Trade Payable Turnover Ratio: = Net Credit Purchases/Average Trade Payable

    Average Trade Payables = Opening Trade Payable + Closing Trade Payable  / 2

  • Activity Ratios - Working Capital Turnover Ratio  

    Working Capital Turnover Ratio = Revenue from Operations/Working Capital

  • Profitability Ratios - Earning per Share  

    `"Earning per share" = "Net Profit after Tax and Preference Dividend"/"No. of Equity Shares"`

     

  • Profitability Ratios - Price Earning Ratio  

    `"Price Earning Ratio" = "Market Value of an Equity share"/"Earning per share"`



4.2 Cash Flow Statement [Revision]

5: Accountancy : Computerised Accounting System [Revision]

CBSE Class 12 Accountancy Syllabus
1 Overview of Computerised Accounting System [Revision]
  • Computerized Accounting System (CAS)  

    • Meaning 

    • Features 

    • Importance 

    • Components  

    • Manual Accounting Process vs. Computerized Accounting Process 

  • Grouping of Accounts  
    • Accounting Equation
    1. Equity and Liabilities
      i. Shareholder’s Funds
    2. Assets
      i. Non-Current Assets
      ii. Current Assets
    3. Revenues
    4. Expenses
    • Codification of Accounts  
      • Method of Codification
        1. Sequential Codes 
        2. Block Codes 
        3. Mnemonic Codes 
    • Methodology to Develop Coding Structure and Coding  
  • Using Software of Computerised Accounting System  
    • Security features of CAS Software
      i. Password Security
      ii.  Data Audit
      iii. Data Vault
  • Accounting Information System (AIS)  
    1.  Cash and Bank Sub-System
    2. Sales and Accounts Receivable Sub-System
    3.  Inventory Sub-System
    4.  Purchase and Accounts Payable Sub-System
    5. Payroll Accounting Sub-System
    6. Fixed Assets Accounting Sub-System
    7.  Expense Accounting Sub-System
    8. Tax Accounting Sub-System
    9. Final Accounts Sub-System
    10. Costing Sub-System
    11. Budget Sub-System
    12. Management Information System 
  • Accounting Software  

    • Meaning 

    • Components

  • Steps in Installation of CAS (Computerised Accounting System)  
  • Codification and Hierarchy of Account Heads  
  • Using Computerized Accounting System - Creation of Accounts  
  • Using Computerized Accounting System  
    • Adjusting entries, Preparation of financial statements, preparation of balance sheet, profit and loss account with closing entries and opening entries.
2 Spreadsheet [Revision]
  • Introduction to Spreadsheet  
  • Basic Concepts of Spreadsheet  
    • Labels  
    • Formulas  
      • cell reference
      • nested conditional (what-if scenario) if scenario)
      • order of mathematical (expression) operations rules
      • spreadsheet
    • Functions  
      • = FunctionName(Data), range of cells, SUM or AutoSum (Σ), Naming Ranges – IF Functions – Nested IF Functions, Naming Cells and Ranges, Numbers Numbers,  = SUMIF (Numbers,”<6), IF (logical_test, value_if_ture, value_if_false), logical_test,  value_if_true, value_if_false, = IF (AVERAGE (A2:A6) > 10, SUM (B2:B6), 0), = IF (logical_test, value_if_true, value_if_false)
    • Useful Functions  
  • Useful Functions > Date and Time Function  
    • TODAY () , NOW () , DAY (serial_number), DATEVALUE (date_text)
  • Useful Functions > Mathematical Function  
    • SUMIF (range, criteria, sum_range), ROUND (number, num_digits) and COUNT
  • Useful Functions > Text Manipulation Function  
    • Text, Concatenate
  • Useful Functions > Logical Function  
    • AND, OR
  • Useful Functions > Lookup and References Function  
    • LOOKUP (Vector Form), LOOKUP (Array Form), VLOOKUP, HLOOKUP
  • Useful Functions > Financial Functions  
    • ACCRINT, CUMIPMT, PV, FV, PMT, RATE and NPV 
  • Data Entry, Text Management and Cell Formatting  
  • Data Entry  
    • The data fill options
    • Import/Copy Data from other sources
  • Data Validation  
  • Data Formatting  
    • Formatting Tools 
  • Output Reports  
    • Defining the Print Area 
  • Preparation of Reports Using Pivot Table  
    • One-Variable Data Table
    • Two-Variable Data Table 
    • Pivot Tables 
  • Advantages of Pivot Table (Report)  
  • Common Errors (Messages) in Spreadsheet  
    • Mark Common Formula Errors
  • Data Representation - Graphs, Charts and Diagrams  
  • Concept of Electronic Spreadsheet (ES)  
  • Features Offered by Electronic Spreadsheet  
  • Using Computerised Accounting System - Data  
    • Data entry, Data validation, and Data verification
3 Use of Spreadsheet in Business Applications [Revision]
  • Introduction to Use of Spreadsheet in Business Application  
  • Payroll Accounting  
  • Payroll Components  
    • Current payroll period (Month and Year)
    • Earnings 
      Basic Pay (BP), Grade Pay (GP), Dearness Pay (DP), Dearness Allowance (DA), House Rent Allowance (HRA), Transport Allowance (TRA), Any Other Earning
    • Deductions 
      Professional Tax (Applicable in some states) (PT), Provident Fund (PF), Tax Deduction at Source (TDS), Recovery of Loan Instalment (LOAN), Any Other Deduction
  • Elements Used in Payroll Calculation  
    • Basic Pay Earned (BPE), Dearness Allowance (DA), Transport Allowance (TRA), Total Earnings (TE), Provident Fund (PF), Tax Deduction at Source (TDS), Recovery of Loan Instalments (LOAN), Total Deductions (TD), Net Salary (NS) = Total Earnings (TE) – Total Deductions (TD) Net Salary (NS) = Total Earnings (TE) – Total Deductions (TD)
    • Template Design  
  • Asset Accounting  
  • Introduction to Asset Accounting  
  • Computerised Asset Accounting  
    • Straight Line Method  
    • Written Down Value (WDV) Method  
    • Schedule Forming Part of the Balance Sheet  
  • Loan Repayment Schedule  
    • Loan 
    • Calculating Interest and Repayments of Loan
  • Application in Generating Accounting Information - Bank Reconciliation Statement  
  • Application in Generating Accounting Information - Asset Accounting  
  • Application in Generating Accounting Information - Loan Repayment of Loan Schedule  
  • Ratio Analysis  

    • Meaning and Example 

    • Objectives

4 Graphs and Charts for Business Data [Revision]
  • Introduction to Graphs and Charts for Business Data  
  • Graphs and Charts  
  • Basics Steps for Graphs/Charts/Diagrams Using Excel  
  • Elements of a Chart/Graph  
    • The chart area, The plot area, The data points, The horizontal (category) and vertical (value) axis, The legend, A chart and axes titles, A data label
  • Formatting of Chart  
    • Formatting the Chart (using design option)
    • Changing the format of a selected chart element
    • Changing the layout of the chart element
  • Change the Chart Type  
  • Resizing of Chart/Graph  
  • 2D - 3D Charts/Graphs  
  • Advantages in Using Graph/Chart  
    • Help to Explore, Help to Present, Help to Convince
5 Data Base Management System for Accounting [Revision]
  • Introduction Data Base Management System for Accounting  
  • Introduction to Database Concepts Using Libre Office Base  
  • Features of Database Management System (DBMS)  
    • A conceptual understanding of the basic features of the Data Base Management System (DBMS), i.e. data update and retrieval using basic functions and commands of SQL.
    • Basic Commands: Select, Where, And, Or, Update, Delete and
    • Basic Functions: Avg, Count, Max, Min, Sum.
  • Understanding and Defining the Database Requirement  
  • Identification of Data to Be Stored in Tables  
  • Logical Structuring of Data in Tables  
  • Creating Database Tables in Microsoft Access  
  • Creation of Query in Microsoft Access  
  • Creation of Forms in Microsoft Access  
  • Creation of Reports in Microsoft Access  

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