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CBSE Class 12 Accountancy syllabus 2026-27

The CBSE Class 12 Accountancy syllabus for 2026-27 has 5 units and 12 chapters. The units are Accounting for Partnership Firms, Accounting for Companies, Analysis of Financial Statements, Cash Flow Statement and Computerised Accounting: Alternative Part B. This outline was checked against the official Central Board of Secondary Education document on 5 October 2026. Rate how clear each chapter feels and the planner suggests what to revise first.

Academic session 2026-27 / Official source checked / 2026-10-05

Part B offers Financial Statement Analysis with Cash Flow OR Computerised Accounting. Select your school’s option; do not add both sets of marks. The computerised option lists CAS, software, spreadsheets, account setup, entries and security. Practical assessment is separate.

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Accounting for Partnership Firms

Accounting for Partnership: Basic Concepts

Partnership deed, capital accounts, appropriation, guarantees and adjustments, Goodwill: average profit, super profit and capitalisation methods

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Reconstitution: Change in Profit-sharing Ratio

Sacrifice/gain, revaluation, reserves and accumulated profits/losses

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Admission of a Partner

Ratios, goodwill, revaluation, reserves and capital adjustment

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Retirement and Death of a Partner

Reconstitution, retiring-partner loan and deceased-partner executor account

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Dissolution of a Partnership Firm

Realisation, capital and cash/bank accounts; specified exclusions apply

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Accounting for Companies

Accounting for Share Capital

Issue, allotment, subscription, calls, forfeiture and reissue, Private placement, ESOP, sweat equity and disclosure

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Accounting for Debentures

Issue, collateral security, interest and writing off loss on issue

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Analysis of Financial Statements

Financial Statements of a Company

Prescribed statement and balance-sheet headings

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Financial Statement Analysis

Comparative/common-size statements, uses and limitations

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Accounting Ratios

Liquidity, solvency, activity and profitability ratios

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Cash Flow Statement

Cash Flow Statement

Operating, investing and financing activities; indirect method under AS 3

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Computerised Accounting: Alternative Part B

Computerised Accounting

Alternative to Financial Statement Analysis and Cash Flow; confirm school choice, CAS overview: introduction, accounting applications, features and structure, Software packages: generic, specific and tailored, Electronic spreadsheets: concept and available features, Spreadsheet applications: bank reconciliation, asset accounting, loan repayment schedule and ratio analysis, Data representation through graphs, charts and diagrams, Using CAS: installation steps, codification, hierarchy of account heads and creation of accounts, Data entry, validation and verification, Adjusting entries; balance sheet and profit and loss account with closing and opening entries, Need for the system and security features

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What is in the CBSE Class 12 Accountancy syllabus for 2026-27?

CBSE Class 12 Accountancy units, marks and chapters
Unit	Marks	Chapters
Accounting for Partnership Firms	36	Accounting for Partnership: Basic Concepts; Reconstitution: Change in Profit-sharing Ratio; Admission of a Partner; Retirement and Death of a Partner; Dissolution of a Partnership Firm
Accounting for Companies	24	Accounting for Share Capital; Accounting for Debentures
Analysis of Financial Statements	12	Financial Statements of a Company; Financial Statement Analysis; Accounting Ratios
Cash Flow Statement	8	Cash Flow Statement
Computerised Accounting: Alternative Part B	20	Computerised Accounting

Official source checked. Last checked 5 October 2026.

Where is the official CBSE Class 12 Accountancy syllabus?

Curriculum for the Academic Year 2026-27, Central Board of Secondary Education, Academic Unit, accessed 2 October 2026
CBSE Class 12 Accountancy curriculum 2026-27, Central Board of Secondary Education, accessed 2 October 2026

Official sample and previous-year papers for this subject are in the Official papers step of the planner above.

Prepared by the Disha Stars team from the sources listed here. Check the latest official notice before you apply.