cbse class 12 accountancy syllaabus

CBSE Class 12 Accountancy Syllabus 2025

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The Central Board of Secondary Education released the CBSE class 12 accountancy syllabus 2025 on its official website, i.e., www.cbse.gov.in. The board had released the CBSE 12th syllabus in PDF format, so that it can be easily downloaded by candidates. 

The CBSE 2025 class 12 accountancy syllabus helps the students in knowing the important topics, marking scheme, exam pattern, etc in order for the candidates to prepare effectively. The syllabus carries topics and sub-topics which will be asked in the CBSE exam 2025. To get a detailed CBSE accountancy class 12 syllabus 2025, continue reading the complete article below. 

CBSE 12th Accountancy Syllabus PDF Download Link

Steps to Download the CBSE Class 12 Accountancy Syllabus 2025

In order to download the CBSE accountancy class 12 syllabus 2025 from the official website, the candidates can follow the simple steps mentioned below. 

  • Visit the official website, www.cbse.gov.in syllabus 2025.
  • After landing on the official website, the candidates need to click on the ‘curriculum’ option.
  • Now, the candidates need to click on the ‘Senior secondary curriculum (XI-XII)’ option present on the screen.
  • From here the candidates are supposed to click on ‘Academic electives – Group A’ and then select the ‘Accountancy’ option. 
  • The CBSE 12th class Accountancy syllabus 2025 will be displayed on the screen. 
  • The candidates can now download the syllabus and prepare for their exams. 

CBSE Class 12 Accountancy Syllabus 2025

The CBSE board has allotted a maximum of 5 units for the accountancy syllabus. candidates need to study all five units to score well in CBSE Class 12 commerce result 2025. The detailed CBSE class 12th accountancy syllabus 2025 is given below. 

Unit Name 

Important Topics

Accounting for partnership firm 

  • Partnership
  • Provisions of the Indian Partnership Act 1932
  • Fixed v/s fluctuating capital accounts.
  • Preparation of Profit and Loss Appropriation account
  • Past adjustments
  • Goodwill: meaning, nature, factors affecting and methods of valuation
  • Accounting for Partnership firms – Reconstitution and Dissolution
  • Change in the Profit Sharing Ratio
  • Admission of a partner
  • Retirement and death of a partner
  • Dissolution of a partnership firm

Accounting for companies 

Accounting for Share Capital

  • Features and types of companies
  • Share and share capital
  • Accounting for share capital
  • Concept of Private Placement and Employee Stock Option Plan (ESOP).
  • Accounting treatment of forfeiture and re-issue of shares.
  • Disclosure of share capital in the Balance Sheet of a company.

Accounting for Debentures

  • Debentures
  • Writing off discount/loss on issue of debentures
  • Issue of debentures for consideration other than cash

Analysis of financial statement 

Financial statements of a Company

  • Financial Statement Analysis
  • Tools for Financial Statement Analysis
  • Accounting Ratios
  • Liquidity Ratios
  • Solvency Ratios
  • Activity Ratios
  • Profitability Ratios

Cash flow statement 

Meanings, Objectives, and preparation 

CBSE Class 12 Accountancy Exam Pattern 

Along with the syllabus, it is very important to know the CBSE New pattern Class 12 as it helps the candidates in determining the maximum marks and the maximum weightage a topic has. The exam pattern is as follows. 

Type of questions Marks Weightage 
Remembering and understanding 4455%
Applying 1923.75%
Analysis, evaluating, and creating 1721.25%
Total 80100%
CBSE 12th Accountancy 2025 Exam Pattern

Benefits of CBSE Class 12 Accountancy Syllabus 2025

There are a lot of benefits of studying from the CBSE 12th accountancy syllabus 2025. Some of the benefits are as follows.

  • Studying with the help of the syllabus enables a candidate to prepare effectively without studying any extra topic. 
  • The candidates can determine which topic contains maximum marks and put the main focus on those topics. 
  • The CBSE class 12 accountancy syllabus 2025 helps in maintaining the time of the candidates. 
  • The syllabus informs the students of the course structure, goals, and learning outcomes. 

Also, read 

FAQs related to CBSE Class 12 Accountancy Syllabus 2025

  1. Can I prepare just from the NCERT Class 12 accountancy books?

    Yes, the NCERT books are more than enough to cover the entire syllabus. 

  2. Are there any changes in the accountancy syllabus?

    There may be a few changes made in the syllabus. The candidates can refer to the updated syllabus on this page itself. 

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