CBSE Class 12 Accountancy Syllabus 2024-25 PDF Is Out: Download PDF, Check Chapter-Wise Weightage & Important Tips
Content Writer | Updated On - Oct 31, 2025
The CBSE (Central Board of Secondary Education) has issued the subject-wise curriculum for the board’s senior secondary students. The CBSE Class 12 Accountancy Syllabus 2024-25 is also accessible on the board’s website. Check the direct link given below to download the accounts class 12 syllabus
The CBSE Class 12 Accountancy Syllabus is divided into three parts: A, B, and C. Part A carries 60 marks, while parts B and C contain 20 marks each.
- Part A - Accounting for Partnership Firms and Companies
- Part B - Financial Statement Analysis OR Computerized Accounting
- Part C - Project Work OR Practical Work
The accounts class 12 syllabus of CBSE offers students a solid understanding of the fundamental accounting principles, techniques, developments and presentation of financial statements in compliance with the Companies Act 2013.
Table of Contents
- CBSE Class 12 Accountancy Syllabus 2024-25: Highlights
- CBSE Class 12 Accountancy Syllabus 2024-25: What’s New?
- What Is The Course Structure Of CBSE Class 12 Account Syllabus?
3.1 Chapter-wise weightage Of Class 12 Accounts Syllabus
- What Is Chapter-Wise Accountancy Class 12 Syllabus?
4.1 Project Work In Accountancy Class 12 Syllabus
4.2 Deleted Accountancy Syllabus Of Class 12 CBSE 2024-25
4.3 Important Topics Of Accountancy Class 12 Syllabus
- What Is Question Paper Pattern Of CBSE Class 12 Accountancy?
- How To Prepare With CBSE Accounts Syllabus Class 12?
6.1 Recommended Books For CBSE Accounts Syllabus Class 12
6.2 Sample Papers Of Class 12 Accountancy
- What Are The Last Minute Tips Of Toppers To Focus On During Accountancy Exam?
7.1 How To Complete Class 12 Accountancy Paper On Time?
7.2 8 Topics You Should Cover To Score Passing Marks
- FAQs
CBSE Class 12 Accountancy Syllabus 2024-25: Highlights
| Details | Details |
|---|---|
| Name of Board | Central Board Of Secondary Education |
| Official Website | cbse.gov.in |
| Class | CBSE Class 12 |
| Subject Code | Accountancy (055) |
| Exam Duration | 3 Hours |
| Total Marks | 100 Marks |
| Theory | 80 |
| Practical | 20 |
| Mode of Exam | Offline (Pen or Paper) |
CBSE Class 12 Accountancy Syllabus 2024-25: What’s New?
- The updated accounts class 12 syllabus of CBSE includes new chapters, removal of outdated ones, or changes in the prescribed texts. New authors or contemporary works could be included to reflect current literary trends.
- The evaluation pattern is updated, including changes in the weightage of different types of assessments such as internal assessments, practical exams, or board exams.
What Is The Course Structure Of CBSE Class 12 Account Syllabus?
| Units | Name | Periods | Marks |
|---|---|---|---|
| Part A | Accounting for Partnership Firms and Companies | ||
| Unit 1. Accounting for Partnership Firms | 105 | 36 | |
| Unit 2. Accounting for Companies | 45 | 24 | |
| Total | 60 | ||
| Part B | Financial Statement Analysis | ||
| Unit 3. Analysis of Financial Statements | 30 | 12 | |
| Unit 4. Cash Flow Statement | 20 | 8 | |
| Total | 20 | ||
| Part C | Project Work | ||
| Project File | 12 | ||
| Viva Voce | 8 | ||
| Total | 20 | ||
| OR | |||
| Part B | Computerised Accounting | ||
| Unit 4. Computerised Accounting | 50 | 20 | |
| Total | 20 | ||
| Part C | Practical Work | ||
| Project File | 12 | ||
| Viva Voce | 8 | ||
| Total | 20 | ||
| Grand Total | 100 | ||
Chapter-wise weightage Of Class 12 Accounts Syllabus
| Chapters | Weightage |
|---|---|
| Fundamental | 1+1+1+1+1+1+1+1+3 (MCQs Included) |
| Goodwill | 3 (Questions of Past Adjustments) |
| Change in PSR | 1 |
| Admission | 1+1+6 |
| Retirement | 1+3+6 |
| Death | 6 |
| Dissolution | 1+4 |
| Shares | 1+1+1+1+3+4+6 |
| Debentures | 1+1+3 |
| Financial Statements of a company | 3 |
| Financial Statements Analysis | 1 |
| Comparative and common size | 4 |
| Accounting Ratio | 1+1+3 |
| Cash flow statements | 1+1+6 |
What Is Chapter-Wise Accountancy Class 12 Syllabus?
| Accountancy Class 12 Syllabus | ||
|---|---|---|
| Unit No. | Unit | Topics |
| Part A - Accounting for Partnership Firms and Companies | ||
| 1. | Accounting for Partnership Firms | Partnership – Features and Partnership Deed, provisions for the Indian Partnership Act 1932, Fixed vs Fluctuating capital account, profit and loss appropriation account, past adjustments, goodwill |
| Accounting for Partnership Firms – Reconstitution and Dissolution – Change in profit sharing ratio, admission of a partner, retirement, and death of a partner, dissolution of a partnership firm | ||
| 3. | Accounting for Companies | Accounting for Share Capital – Features and type of companies, share and share capital, accounting for share capital, concept of private placement and Employee Stock Option Plan (ESOP), sweat equity, accounting treatment of forfeiture and re-issue of shares, disclosure of share capital |
| Accounting for Debentures – Debentures – meaning, types, issue of debenture, issue of debenture for consideration other than cash, issue of debenture with terms of redemption, debentures as collateral security concept, interest on debenture, writing off discount/loss on issue of debenture | ||
| Part B - Financial Statement Analysis | ||
| 4. | Analysis of Financial Statements | Financial Statements of a Company, Financial Statement Analysis, Tools for Financial Statement Analysis, Accounting Ratios, Liquidity Ratios, Solvency Ratios, Activity Ratios, Profitability Ratios |
| 5. | Cash Flow Statement | Meaning, objectives, benefits, cash and cash equivalents, classification of activities, and preparation |
| OR | ||
| Part B - Computerised Accounting | ||
| 4. | Computerised Accounting | Introduction: Application in Accounting, Features of Computerised Accounting System, Structure of CAS, Software Packages: Generic; Specific; Tailored. Accounting Application of Electronic Spreadsheet, Concept of electronic spreadsheet, Features offered by electronic spreadsheet, Application in generating accounting information - bank reconciliation statement, asset accounting; loan repayment of loan schedule, ratio analysis, Data representation- graphs, charts, and diagrams. Using a Computerized Accounting System, Steps in the installation of CAS, codification, and Hierarchy of account heads, creation of accounts, Data: Entry, validation and verification, Adjusting entries, preparation of balance sheet, profit, and loss account with closing entries and opening entries, Need and security features of the system. |
Project Work In Accountancy Class 12 Syllabus
For project work in the accountancy syllabus of class 12 CBSE 2024-25, 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
Deleted Accountancy Syllabus Of Class 12 CBSE 2024-25
The details of the Deleted Accountancy Syllabus of class 12 CBSE 2024-25 are mentioned below.
| Deleted Accountancy Syllabus Of Class 12 CBSE 2024-25 | |
|---|---|
| Unit | Deleted Topics |
| Part A - Accounting for Not-for-Profit Organizations, Partnership Firms, and Companies | Financial Statements of Not-for-Profit Organizations (Complete Chapter) |
| Part B - Financial Statement Analysis | Comparative Statements, Common Size Statements |
| Part B - Computerised Accounting | DBMS, Concept and Features of DBMS, DBMS in Business Application, Generating Accounting Information Payroll |
Important Topics Of Accountancy Class 12 Syllabus
| Unit | Chapter | Important Topics |
|---|---|---|
| I. | Accounting for Partnership Firms | Goodwill – Nature, factors affecting and methods of valuation – average profit, super profit, and capitalization. |
| Change in Profit Sharing Ratio – Sacrificing ratio, gaining ratio, accounting for revaluation of assets, reassessment of liabilities and treatment of reserves, accumulated profits and losses, preparation of revaluation account and balance sheet. | ||
| Admission of a Partner – Effect of admission of a partner on change in the profit sharing ratio, treatment for revaluation of assets and reassessment of liabilities, treatment of goodwill (as per AS 26), treatment of reserves, accumulated profits and losses, adjustment of capital accounts and preparation of capital, current account and balance sheet. | ||
| Retirement and Death of a Partner – Effect of retirement/death of a partner on change in the profit sharing ratio, treatment for revaluation of assets and reassessment of liabilities, treatment of goodwill (as per AS 26), losses and reserves, adjustment of accumulated profits, adjustment of capital accounts and preparation of capital, current account and balance sheet, preparation of loan account of the retiring partner, calculation of deceased partner’s share of profit till the date of death, preparation of deceased partner’s capital account and his executor’s account. | ||
| Dissolution of a Partnership Firm – Meaning and dissolution of partnership and partnership firm, types of dissolution, settlement of accounts – preparation of realization account, and other related accounts, capital accounts of partners and cash/bank a/c (excluding piecemeal distribution, sale to a company and insolvency of partner/s. | ||
| II. | Accounting for Companies | Accounting for Share Capital – Issue and allotment of equity and preferences shares, Public subscription of shares – over subscription and under subscription of shares, issue at par and premium, calls in advance and arrears (excluding interest), issue of shares for consideration other than cash. |
| Debentures – Meaning, types, issue of debentures at par, at a premium, and at a discount, issue of debentures with terms of redemption, debentures as collateral security concept, interest on debentures, loss on issue of debentures. Discount or loss on the issue of debentures should be written in the year debentures are allowed from Security Premium Reserve (if present) and then from State of Profit and Loss as Financial Cost (AS 16). | ||
| III. | Analysis of Financial Statements | Financial Statements of a Company – Meaning, nature, uses and importance, statement of profit and loss, and balance sheet in prescribed form with major headings and sub-headings (as per Schedule III to the Companies Act, 2013). |
| Financial Statement Analysis – Meaning and significance, objectives, importance and limitations. | ||
| Tools for Financial Statement Analysis – Cash flow analysis and ratio analysis. | ||
| Accounting Ratios – Meaning, objectives, advantages, classification and computation. | ||
| Liquidity Ratios – Current ratio, and quick ratio. | ||
| Solvency Ratios – Debt to Equity ratio, total asset to debt ratio, proprietary ratio, interest coverage ratio, debt to capital employed ratio. | ||
| Activity Ratios – Inventory turnover ratio, trade receivables turnover ratio, trade payables turnover ratio, fixed asset turnover ratio, net asset turnover ratio, and working capital turnover ratio. | ||
| Profitability Ratios – Gross profit ratio, operating ratio, operating profit ratio, net profit ratio, and return on investment | ||
| IV. | Computerised Accounting | Overview of Computerised Accounting System – Application in accounting, features of computerised accounting system, structure of CAS, software packages – generic, specific, tailored. |
| Accounting Application of Electronic Spreadsheet – Concept of electronic spreadsheet, features offered by electronic spreadsheet, application in generating accounting information – bank reconciliation statement, asset accounting, loan repayment of loan schedule, ratio analysis, data representation – graphs, charts, and diagrams. | ||
| Using Computerised Accounting System – Steps in the installation of CAS, codification and hierarchy of accounts heads, creation of accounts, data entry, data validation, and verification, adjusting entries, preparation of balance sheet, profit and loss account with closing entries and opening entries, need and security features of the system. |
What Is Question Paper Pattern Of CBSE Class 12 Accountancy?
- The theory paper will consist of 34 questions divided into 2 parts – A and B.
- Part A is compulsory for all, while in part B, students are required to attempt only one out of the Financial Statement Analysis and Computerised Accounting.
The marks distribution for the different types of questions in the CBSE Class 12 Accountancy Question Paper is as follows.
| 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 Question Paper Pattern assess students on 3 parameters, which are as follows.
| Type of Questions | Marks | Percentage |
|---|---|---|
| Remembering and Understanding: Exhibit memory of previously learned material by recalling facts, terms, basic concepts, and answers. Demonstrate understanding of facts and ideas by organizing, comparing, translating, interpreting, giving descriptions, and stating main ideas | 44 | 55 |
| Applying: Solve problems in new situations by applying acquired knowledge, facts, techniques, and rules in a different way. | 19 | 23.75 |
| Analyzing, Evaluating, and Creating: Examine and break information into parts by identifying motives or causes. Make inferences and find evidence to support generalizations. Present and defend opinions by making judgments about information, validity of ideas, or quality of work based on a set of criteria. Compile information together in a different way by combining elements in a new pattern or proposing alternative solutions. | 17 | 21.25 |
How To Prepare With CBSE Accounts Syllabus Class 12?
Students are recommended to follow the following suggestions to do well in their CBSE class 12 Accountancy paper.
- Theory - To answer the most difficult accounting issues, it is necessary to first master the theory. Go over the definitions, meanings, ideas, and explanations before moving on to the application section.
- Practice - Accountancy demands a significant amount of practice regularly. Students should get acquainted with the ideas of bookkeeping, ledgers, balance sheets, and so on, and answer as many issues as they can based on them.
- Presentation - Your presentation of the solution will get you as many points as the answer itself. Prepare relevant tables with correct formats and header labelling. Maintain excellent working notes when tackling difficulties and be clear in your presentation.
Recommended Books For CBSE Accounts Syllabus Class 12
| Name of Book | Publication |
|---|---|
| Accountancy – I | NCERT Publication |
| Accountancy – II | NCERT Publication |
| Accountancy – Computerized Accounting System | NCERT Publication |
Also Check: CBSE Class 12 NCERT Books
Sample Papers Of Class 12 Accountancy
To prepare for their board exam, students can download the Accountancy Sample Papers from the table given below.
| Year | Download Link |
|---|---|
| 2023 | Check Here |
| 2022 | |
| 2021 | Check Here |
| 2020 | Check Here |
| 2019 | Check Here |
| 2018 | Check Here |
| 2017 | Check Here |
What Are The Last Minute Tips Of Toppers To Focus On During Accountancy Exam?
- Pay attention to the recurring question patterns in the previous year's question papers.
- When presenting your answers, ensure they are organized and well-structured.
- Always indicate the name when creating ledger accounts and providing narrations in the Journal.
- Make sure to leave a wide margin on your sheet for your working notes.
How To Complete Class 12 Accountancy Paper On Time?
- Remember, when you see a long question paper, stay calm and have confidence in your hard work to achieve good marks.
- Start with good speed, which you should have developed through practice.
- Remember to label the account name on the ledger account, write debit and credit on the appropriate sides, and draw neat margins and account lines. These small details can help you get good marks.
- Avoid overwriting in theory questions and answer them directly.
- Make sure to carefully read each question and provide the correct answer.
8 Topics You Should Cover To Score Passing Marks
| Topics | Marks |
|---|---|
| PL Appropriation Account | 4 |
| Past Adjustments | 3 |
| Retirement | 11 (8+3) |
| Debentures | 8 |
| Dissolution | 3 |
| Extract of Balance Sheet Shares | 4 |
| Other than cash | 3 |
| Comparative Income Statement | 4 |
| Grand Total |
FAQs
Ques. Is CBSE Class 12 accountancy hard?
Ans. The Accountancy exam is of moderate difficulty level. With proper preparation, students can score well on the exam.
Ques. Which is the toughest chapter in the Accounts class 12 syllabus?
Ans. Questions about partnership were sometimes difficult since there were several modifications to be made, and if you missed one of them, you may get the whole solution incorrect. Aside from that, another difficult topic is accounting for non-profit organisations.
Ques. Is the Accountancy class 12 syllabus released?
Ans. The Central Board of Secondary Education has released the new Class 12 Syllabus 2024-25 on the official website. The new curriculum has experienced several changes in contrast to previous years. There is no term-based examination system this year, and the CBSE has returned to the one-time test format.
Ques. What are the passing marks for the CBSE Class 12 Accountancy Paper?
Ans. A minimum of 33% marks are required to be declared passed in the Accountancy paper.
Ques. Are NCERT books sufficient to cover the Accounts class 12 syllabus?
Ans. Yes, NCERT books are sufficient to cover the class 12 account syllabus as questions in the CBSE board exam are based on these. But, students should also refer to some good reference books to score well.
*The article might have information for the previous academic years, please refer the official website of the exam.