Accountancy Class 12 Syllabus 2025-26 – Updated Curriculum & PDF Download

Class 12 Accountancy Syllabus Chapter-Wise

Part-A: Accounting for Partnership Firms and Companies

• Unit I: Accounting for Partnership Firms

• Features of partnership and partnership deed

• Provisions of the Indian Partnership Act 1932 (in the absence of a deed)

• Fixed vs fluctuating capital accounts

• Profit-sharing and guarantee of profits

• Goodwill: Meaning, valuation methods (average profit, super profit, capitalization)

• Adjustments: Interest on capital, drawings, salary, profit-sharing ratio

• Unit II: Accounting for Partnership Firms - Reconstitution and Dissolution

• Changes in profit-sharing ratio (sacrificing/gaining ratio)

• Admission, retirement, and death of a partner

• Treatment of goodwill, revaluation of assets, liabilities

• Preparation of Accounts: capital, current accounts, balance sheet, loan accounts

• Dissolution: Types, settlement of accounts, realization account

• Unit III: Accounting for Companies

• Accounting for Share Capital: Types, issue, and allotment

• Public subscription of shares, issue at par/premium, forfeiture & reissue

• Debentures: Meaning, types, issue, and redemption

• Interest on debentures, TDS excluded

Part-B: Financial Statement Analysis

• Unit IV: Analysis of Financial Statements

• Financial Statements: Statement of Profit and Loss, Balance Sheet

• Analysis Methods: Comparative, Common-size, Ratio analysis, Cash flow analysis

• Liquidity Ratios: Current & Quick ratios

• Solvency Ratios: Debt to equity, interest coverage

• Activity Ratios: Inventory turnover, asset turnover

• Profitability Ratios: Gross profit ratio, net profit ratio

• Unit V: Cash Flow Statement

• Meaning, objectives, and benefits

• Cash and Cash Equivalents

• Classification of activities and preparation (Indirect method only)

OR

Part-B: Computerised Accounting

• Unit IV: Overview of Computerised Accounting System

• Introduction to Computerised Accounting

• Features and software packages

• Electronic Spreadsheet: Bank reconciliation, asset accounting, loan schedules

• Data representation: Graphs, charts, and diagrams

• Steps for installation and security features of CAS

Class 12 Accountancy Deleted Syllabus 2025-26

Prescribed Books:

These books can be referred to by students for the CBSE Class 12 Accountancy Board Exam 2025.

• Accountancy - I Class XII NCERT Publication

• Accountancy - II Class XII NCERT Publication 

• Accountancy - Computerised Accounting System Class XII NCERT Publication

Objectives of Accountancy Syllabus Class 12 CBSE 2025-26

• Develop a clear understanding of basic accounting principles and methodologies.

• Gain insights into the various components of financial statements.

• Apply accounting concepts in real-world scenarios.

• Prepare and interpret financial statements for different types of organisations.

• Analyse financial data using various tools and techniques.

• Develop the ability to evaluate financial performance and make informed decisions.

• Familiarise with computerised accounting systems.

• Utilise accounting software for efficient financial management.

The CBSE Accountancy Class 12 Syllabus 2025-26 provides students with a foundation in accounting principles, techniques, and applications. The revised syllabus emphasises practical knowledge, analytical skills, and the use of technology in accounting. Integrating project work and computerised accounting ensures students are well-prepared for higher education and professional careers. This comprehensive approach aims to equip students with the skills to analyse financial data effectively.

Related Topics Pages for Class 12 Accountancy 

For complete preparation for CBSE Class 12 board exams, check out the following links for different study materials available at Vedantu.

Important Study Materials Links for Class 12 Accountancy