CBSE Class 12 Accountancy Syllabus 2025-26
Official chapter-wise syllabus for CBSE Class 12 Accountancy — unit-wise marks distribution, list of deleted/reduced topics, and the 2025-26 exam paper pattern. Use this page alongside the Class 12 Accountancy preparation guide for full exam readiness.
2025-26
Academic Year
80
Theory Marks
20
Practical Marks
10
Total Chapters
Unit-Wise Marks Distribution
80 marks (theory)Part A: Accounting for Partnership Firms and Companies
Accounting for Partnership Firms — Fundamentals · Reconstitution of Partnership Firm · Dissolution of Partnership Firm · Accounting for Share Capital · Issue and Redemption of Debentures
75% of theory marks
Part B: Financial Statement Analysis
Overview of Financial Statements · Financial Statement Analysis · Ratio Analysis · Cash Flow Statement
25% of theory marks
Chapter-Wise Syllabus
10 chapters| # | Chapter | Marks |
|---|---|---|
| 1 | Accounting for Partnership — Basic Concepts | 6 |
| 2 | Reconstitution of Partnership — Admission of a Partner | 10 |
| 3 | Reconstitution of Partnership — Retirement & Death | 10 |
| 4 | Dissolution of Partnership Firm | 8 |
| 5 | Accounting for Share Capital | 10 |
| 6 | Issue and Redemption of Debentures | 8 |
| 7 | Financial Statements of Companies | 6 |
| 8 | Analysis of Financial Statements | 8 |
| 9 | Accounting Ratios | 8 |
| 10 | Cash Flow Statement | 6 |
Deleted / Reduced Topics 2025-26
Note: The following topics have been deleted or reduced from the CBSE Class 12 Accountancy syllabus. Do not spend time studying these for the 2025-26 board exam. Always verify with the official CBSE syllabus document before your exam.
Dissolution of Partnership Firm
Insolvency of partners — detailed legal treatment
Issue and Redemption of Debentures
Own debentures — some complex journal entries
Cash Flow Statement
Only indirect method tested; direct method removed
Exam Paper Pattern 2025-26
80 marks total| Section | Marks/Q | Count | Total | |
|---|---|---|---|---|
| Part A | 1 | 20 | 20 | |
| Part B | 3 | 4 | 12 | |
| Part C | 6 | 4 | 24 | |
| Part D | 8 | 3 | 24 | |
| Total Theory Marks | 80 | |||
Practical / Internal Assessment Marks — assessed throughout the year by your school (projects, lab work, notebooks).
How to Use This Syllabus
Prioritise by marks
Use the unit-wise distribution above. Focus first on units with 20+ marks — they give the best return on study time.
Skip deleted topics
CBSE will not ask deleted topics in the board exam. Don't waste time on them — use that time for NCERT exercises instead.
Know the paper pattern
Section E (Case Study) has new-format questions many students ignore. Practise these separately — they're easy marks.
You know the syllabus. Now practise it.
ClearSteps gives you chapter-wise mock tests aligned to the exact CBSE Class 12 Accountancy syllabus, with AI evaluation against the official marking scheme.