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

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

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.

CBSE Class 12 Accountancy Syllabus 2025

Latest: CBSE Syllabus 2025 is available for all subjects.

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	44	55%
Applying	19	23.75%
Analysis, evaluating, and creating	17	21.25%
Total	80	100%

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

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

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