CBSE Class 12 Accountancy Syllabus 2027; PDF Download
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CBSE has released the CBSE Class 12 Accountancy Syllabus 2027. The theory paper carries 80 marks and project work carries 20 marks. Check the unit-wise marks, topics, exam pattern and PDF link below.
CBSE Class 12 Accountancy Syllabus 2027; PDF DownloadCBSE Class 12 Accountancy Syllabus 2027 : The Central Board of Secondary Education (CBSE) has set the marks for the CBSE Class 12 Accountancy Syllabus 2027. The subject is worth 100 marks in total. The theory paper carries 80 marks. The other 20 marks come from project work or practical work. The syllabus is for the 2026-27 academic session. The subject code is 055. The theory paper has two parts. Part A covers Accounting for Partnership Firms and Companies. It carries 60 marks.
Every student must study it. Part B has two options. Students can choose Analysis of Financial Statements or Computerised Accounting. Each option carries 20 marks. Partnership accounts alone carry 36 marks. That makes it the biggest unit. More board exam news is on the CBSE 12th page.
Below, you will find the PDF link, unit-wise marks, topics, exam pattern, project details and study tips.
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- CBSE Class 12 Accountancy Syllabus 2026-27 Overview
- CBSE Class 12 Accountancy Syllabus PDF Download
- CBSE Class 12 Accountancy Syllabus 2027: Unit-wise Marks Distribution
- Accountancy Class 12 Syllabus Chapter Wise Topics
- CBSE Class 12 Accountancy Part B Options and Computerised Accounting Syllabus
- CBSE Class 12 Accountancy Exam Pattern 2027
- CBSE Class 12 Accountancy Question Paper Design 2026-27
- CBSE Class 12 Accountancy Project Work and Practical
- Topics Not Included in CBSE Class 12 Accountancy Syllabus 2026-27
- How to Download CBSE Class 12 Accountancy Syllabus PDF
- NCERT Books for CBSE Class 12 Accountancy
- Preparation Tips for CBSE Class 12 Accountancy Syllabus 2026-27
CBSE Class 12 Accountancy Syllabus 2026-27 Overview
The table below gives the key details of the Class 12 Accounts syllabus.
| Item | Details |
|---|---|
| Board Name | Central Board of Secondary Education (CBSE) |
| Class | 12th Class |
| Subject | Accountancy |
| Subject Code | 055 |
| Academic Session | 2026-27 |
| Theory Marks | 80 marks |
| Project / Practical Work | 20 marks |
| Total Marks | 100 marks |
| Exam Duration | 3 hours |
| Total Questions | 34 |
| Part A (for all students) | 60 marks |
| Part B (one option) | 20 marks |
CBSE Class 12 Accountancy Syllabus PDF Download
The syllabus PDF and other study papers are listed in the table below. Students who want more practice papers can visit the CBSE 12th Question Papers page.
| Document | Session / Year | Status |
|---|---|---|
| Accountancy Syllabus | 2026-27 | |
| Accountancy Sample Paper | 2026-27 | |
| Accountancy Marking Scheme | 2026-27 | |
| Accountancy Question Paper | 2026 |
CBSE Class 12 Accountancy Syllabus 2027: Unit-wise Marks Distribution
CBSE has split the theory paper into units. Each unit has fixed marks. Read the full subject list on the CBSE 12th Syllabus page.
| Part | Unit | Marks |
|---|---|---|
| Part A | Unit 1: Accounting for Partnership Firms | 36 |
| Part A | Unit 2: Accounting for Companies | 24 |
| Part A Total | 60 | |
| Part B (Option I) | Unit 3: Analysis of Financial Statements | 12 |
| Part B (Option I) | Unit 4: Cash Flow Statement | 8 |
| Part B (Option II) | Computerised Accounting | 20 |
| Part B Total | 20 | |
| Part C | Project Work or Practical Work | 20 |
| Grand Total | 100 |
Unit 1 carries the highest marks. Part A gives 60 out of 80 theory marks. So students should give most of their time to Part A.
Commonly asked questions
CBSE Class 12 Accountancy is a 100-mark subject. The theory paper carries 80 marks. The other 20 marks come from project work or practical work. This includes a file and a viva voce (oral test).
Accounting for Partnership Firms carries the most marks. It is worth 36 out of 80 theory marks. It covers goodwill, admission, retirement, death of a partner and dissolution of a firm.
The paper has 34 questions. Part A has 26 questions worth 60 marks. Part B has 8 questions worth 20 marks. The paper is 3 hours long.
Part B has two options. These are Analysis of Financial Statements and Computerised Accounting. Students must choose only one. Both options carry 20 marks in the theory paper.
Accountancy Class 12 Syllabus Chapter Wise Topics
The table below lists the main topics in each unit. These topics come from the official CBSE syllabus.
| Unit | Topic Area | Main Topics |
|---|---|---|
| Unit 1 | Basics of Partnership | Features of partnership, partnership deed, Indian Partnership Act 1932 rules, fixed and fluctuating capital, Profit and Loss Appropriation Account, guarantee of profits, past adjustments |
| Unit 1 | Goodwill | Meaning, factors that affect it, need for valuation, average profit, super profit and capitalisation methods |
| Unit 1 | Change in Partnership | Change in profit sharing ratio, admission of a partner, retirement and death of a partner, revaluation, reserves, capital accounts |
| Unit 1 | Dissolution | Types of dissolution, Realisation Account, partners' capital accounts, cash or bank account |
| Unit 2 | Share Capital | Types of companies, equity and preference shares, over and under subscription, issue at par and premium, calls in advance and arrears, private placement, ESOP, sweat equity, forfeiture and reissue |
| Unit 2 | Debentures | Issue at par, premium and discount, issue for other than cash, terms of redemption, collateral security, interest on debentures, writing off loss on issue |
| Unit 3 | Financial Statements | Statement of Profit and Loss and Balance Sheet as per Schedule III of the Companies Act, 2013 |
| Unit 3 | Tools of Analysis | Comparative statements, common size statements, ratio analysis, cash flow analysis |
| Unit 3 | Accounting Ratios | Liquidity, solvency, activity and profitability ratios |
| Unit 4 | Cash Flow Statement | Meaning, cash and cash equivalents, types of activities, preparation as per AS 3 (indirect method only) |
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CBSE Class 12 Accountancy Part B Options and Computerised Accounting Syllabus
Part B gives students a choice. They must pick only one option. The table below compares both options.
| Item | Option I | Option II |
|---|---|---|
| Option Name | Analysis of Financial Statements | Computerised Accounting |
| Units | Unit 3 (12 marks) + Unit 4 (8 marks) | Computerised Accounting (20 marks) |
| Theory Marks | 20 marks | 20 marks |
| Part C | Project Work | Practical Work |
| Part C Marks | 20 marks | 20 marks |
| Questions in Paper | Q27 to Q34 | Q27 to Q34 |
The Computerised Accounting option has three main parts. These are listed below.
- Overview of Computerised Accounting System: Features, structure and types of software (generic, specific and tailored)
- Electronic Spreadsheet: Features, bank reconciliation statement, asset accounting, loan repayment schedule, ratio analysis, graphs and charts
- Using Computerised Accounting System: Installation, codes for account heads, data entry and checking, adjusting entries, final accounts, security features
Commonly asked questions
Piecemeal distribution, sale to a company and insolvency of partners are not included in dissolution. Interest on calls and TDS on debenture interest are also left out. For cash flow, only the indirect method is in the syllabus.
Students can download it from cbseacademic.nic.in. It is in the Secondary Curriculum Part 2 section of the 2026-27 curriculum. The PDF link is also given in the download table above.
CBSE Class 12 Accountancy Exam Pattern 2027
The Accountancy paper has 34 questions. The time given is 3 hours. Students must answer all questions. Some questions have an OR option. Students can attempt either one. Learn more about board exam formats on the CBSE 12th Pattern page.
| Question Type | Question Numbers | Marks per Question | Total Questions | Total Marks |
|---|---|---|---|---|
| Multiple Choice | 1 to 16 and 27 to 30 | 1 | 20 | 20 |
| Short Answer | 17 to 20, 31 and 32 | 3 | 6 | 18 |
| Long Answer I | 21, 22 and 33 | 4 | 3 | 12 |
| Long Answer II | 23 to 26 and 34 | 6 | 5 | 30 |
| Total | 34 | 80 |
Part A has 26 questions worth 60 marks. Part B has 8 questions worth 20 marks. The 2026 question paper also gave 15 minutes of reading time. Students could only read the paper during this time.
CBSE Class 12 Accountancy Question Paper Design 2026-27
CBSE also sets marks by the type of thinking a question needs. The table below shows this split.
| Skill Tested | Marks | Percentage |
|---|---|---|
| Remembering and Understanding | 32 | 40% |
| Applying | 24 | 30% |
| Analysing, Evaluating and Creating | 24 | 30% |
| Total | 80 | 100% |
So 60% of the paper tests how well students use what they know. Simple memory work is not enough.
CBSE Class 12 Accountancy Project Work and Practical
The project or practical work carries 20 marks. The split is the same for both options.
| Part | Option I: Project Work | Option II: Practical Work |
|---|---|---|
| File | Project File: 12 marks | Practical File: 12 marks |
| Viva Voce (oral test) | 8 marks | 8 marks |
| Total | 20 marks | 20 marks |
Option I students make one project. It is based on the financial statements of a company. The project must cover any two of these topics:
- Comparative and common size financial statements
- Accounting ratios
- Segment reports
- Cash flow statements
Topics Not Included in CBSE Class 12 Accountancy Syllabus 2026-27
Many students look for a deleted syllabus. CBSE has not given a separate deleted list for Class 12. But the syllabus keeps some topics out. Students do not need to study them for the board exam.
| Unit | Topic Not Included |
|---|---|
| Dissolution of a Firm | Piecemeal distribution |
| Dissolution of a Firm | Sale to a company |
| Dissolution of a Firm | Insolvency of partners |
| Share Capital | Interest on calls in advance and calls in arrears |
| Debentures | TDS on debenture interest |
| Financial Statements | Exceptional items, extraordinary items and profit or loss from discontinued operations |
| Cash Flow Statement | Only the indirect method is in the syllabus |
The syllabus also gives a few rules for solving questions. These rules are listed below.
- Interest on a partner's loan is a charge against profits.
- In dissolution, if the sale value of a tangible asset is not given, take its book value.
- If the sale value of an intangible asset is not given, take it as nil.
- In cash flow, treat bank overdraft and cash credit as short-term borrowings.
How to Download CBSE Class 12 Accountancy Syllabus PDF
The syllabus is on the CBSE Academic website. Follow these steps to get it.
- Go to the official website, cbseacademic.nic.in.
- Open the Curriculum/Syllabus section.
- Look for Curriculum for the Academic Year 2026-27.
- Click on Secondary Curriculum: Part 2 (XI-XII).
- Open the Academic Electives (Group-A) list.
- Click on Accountancy. The PDF will open.
- Save the file on your phone or computer.
The PDF has both Class 11 and Class 12 syllabus. The Class 12 part starts after the Class 11 question paper design.
NCERT Books for CBSE Class 12 Accountancy
CBSE follows NCERT books for this subject. The books are listed below.
- Accountancy Part I, Class XII (NCERT)
- Accountancy Part II, Class XII (NCERT)
- Accountancy: Computerised Accounting System, Class XII (NCERT), for Option II students
Preparation Tips for CBSE Class 12 Accountancy Syllabus 2026-27
Good planning makes Accountancy easier. These tips can help students score well. More study plans are on the CBSE 12th Preparation page.
- Start with partnership accounts. Unit 1 alone carries 36 marks.
- Practise journal entries every day. They come up in almost every unit.
- Learn the format of each account well. Neat formats help you get full marks.
- Write all ratio formulas on one sheet. Revise them often.
- Practise cash flow questions by the indirect method only.
- Solve the 2026-27 sample paper and the 2026 question paper. Time yourself for 3 hours.
- Skip the topics CBSE has left out. Spend that time on Part A.
- Option II students should practise spreadsheet functions on a computer.
The CBSE Class 12 Accountancy Syllabus 2027 gives students a clear map of the subject. Part A carries 60 marks and is the same for everyone. Part B lets students choose between two options. The paper has 34 questions and runs for 3 hours. Students should follow the NCERT books and practise sums daily. They should also solve sample papers before the exam. This will help them write the paper with confidence.
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