CBSE Class 12 Accountancy Syllabus 2025–26 | Complete Guide for 2026 Boards

CBSE Class 12 Accountancy Syllabus 2025–26 | Complete Guide for 2026 Board Exam

The CBSE Class 12 Accountancy syllabus 2025–26 (Code 055) is designed to help students understand partnership accounting, company accounts, financial statement analysis, and computerized accounting in a simple and practical way.

This guide explains the latest syllabus, unit-wise topics, marks distribution, exam pattern, and deleted topics clearly so that every student can prepare confidently for the 2026 CBSE board exam.

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Overview of CBSE Class 12 Accountancy Syllabus (2026)

Theory Exam: 80 Marks
Project Work: 20 Marks
Time Duration: 3 Hours

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Part A – Accounting for Partnership Firms and Companies (60 Marks)

Part A is the most important section and contributes 60 marks to the theory paper.

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Unit 1: Accounting for Partnership Firms (36 Marks)

This unit focuses on how partnerships work and how changes in partners affect accounts.

Topics Covered:

1. Basics of Partnership

• Partnership deed

• Fixed capital accounts

• Fluctuating capital accounts

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2. Profit & Loss Appropriation

• P&L appropriation account

• Guarantee of profits

• Past adjustments

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3. Goodwill Valuation Methods

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4. Reconstitution of Partnership Firm

Covers situations like:

• Change in profit-sharing ratio

• Admission of partner

• Retirement of partner

• Death of partner

Including:

• Treatment of goodwill

• Revaluation account

• Accumulated profits and losses

• New balance sheet preparation

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5. Dissolution of Partnership Firm

• Realisation account

• Settlement of accounts

• Insolvency of partners

• Garner vs Murray rule

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Unit 2: Accounting for Companies (24 Marks)

This unit deals with how companies raise funds and manage liabilities.

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A. Share Capital

• Issue of shares at:

  • Par

  • Premium

  • Discount

• Oversubscription & undersubscription

• Forfeiture of shares

• Reissue of forfeited shares

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B. Debentures

• Issue of debentures at:

  • Par

  • Premium

  • Discount

• Redemption:

  • At par

  • At premium

  • Lump sum

  • Instalments

• Interest on debentures

• Debentures as collateral security

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C. Disclosure of Share Capital

• Presentation in company’s balance sheet (Schedule III)

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Part B – Choose Any One (20 Marks)

Students must select only one option:

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Option 1: Financial Statement Analysis (20 Marks)

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Unit 3: Analysis of Financial Statements (12 Marks)

Topics:

• Meaning of financial statement analysis

• Objectives

• Importance

Accounting Ratios:

Includes:

• Formulae

• Interpretation

• Practical applications

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Unit 4: Cash Flow Statement (8 Marks)

• AS-3 (Indirect method only)

• Classification of activities:

  • Operating

  • Investing

  • Financing

• Preparation of cash flow statement

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Option 2: Computerised Accounting (20 Marks)

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Unit 4: Computerised Accounting System

Topics include:

• Features of computerised accounting

• Structure of accounting software

• Types of software:

  • Generic

  • Specific

  • Tailored

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Electronic Spreadsheets

• Bank reconciliation

• Asset accounting

• Loan repayment schedule

• Ratio analysis

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Data Representation

• Graphs

• Charts

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Software Installation & Security

• Installation steps

• Data security features

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Part C – Project Work (20 Marks)

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Suggested Project Topics:

• Study of accounting ratios of a real company

• Analysis of published annual reports

• Impact of financing decisions

• Impact of dividend decisions

• Debenture issue and redemption analysis

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CBSE Class 12 Accountancy Exam Pattern 2026

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Deleted Topics for 2025–26 Syllabus

The following topics are removed:

• Not-for-profit organisations
• Comparative statements
• Common-size statements
• DBMS
• Payroll generation

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How to Prepare for CBSE Class 12 Accountancy Easily

1. Focus more on partnership & company accounts
2. Practice numericals daily
3. Learn formats properly
4. Revise journal entries
5. Practice cash flow questions
6. Prepare ratio formulas
7. Complete project early

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