CBSE Class 12 Accountancy 2026: Syllabus & Paper Pattern

🧾 CBSE Accountancy Exam Pattern (2025–26)

Project Work:

• File + Viva + Written Report (Financial Statement or Cash Flow Analysis)

📚 Accountancy Units & Weightage

Part A: Accounting for Partnership Firms and Companies (40 Marks)

📘 Syllabus Overview – Class 12 Accountancy

Part A: Accounting for Partnership Firms and Companies

1. Partnership Firms

   • Fundamentals

   • Change in Profit-Sharing Ratio

   • Admission of a Partner

   • Retirement / Death of a Partner

   • Dissolution of Partnership Firm

2. Company Accounts

   • Accounting for Share Capital

   • Issue of Debentures

Part B: Financial Statement Analysis

1. Financial Statements of a Company

   • Statement of Profit & Loss

   • Balance Sheet

   • Notes to Accounts

2. Tools for Financial Analysis

   • Comparative and Common Size Statements

   • Accounting Ratios

   • Cash Flow Statement

🧠 Important Chapters & Focus Areas

🔹 Partnership Firms

• Admission, Retirement, and Death of a Partner

• Goodwill valuation & adjustments

• Reconstitution and Dissolution

🔹 Company Accounts

• Issue of Shares and Debentures

• Redemption of Debentures

• Financial Statements of Companies

🔹 Financial Statement Analysis

• Comparative & Common Size Statements

• Ratios (Liquidity, Solvency, Profitability, Activity)

• Cash Flow Statement (Direct & Indirect Method)

📝 Project Work (20 Marks)

1. File (Written) – 4 Marks

2. Viva Voce – 8 Marks

3. Practical Work (Analysis, Presentation) – 8 Marks

Students can choose from:

• Ratio Analysis project

• Comparative company report

• Case study based on company’s financials

📈 Section-Wise Scoring Tips

📋 Partnership & Company Accounts
✔️ Memorize formats: Revaluation A/c, Capital A/c, Balance Sheet
✔️ Practice journal entries daily
✔️ Focus on logic behind adjustments

📊 Financial Analysis
✔️ Understand ratio logic (not just formulas)
✔️ Use sample balance sheets for analysis
✔️ Solve multiple Cash Flow questions for fluency

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• 📈 Auto-generated balance sheets for financial analysis

• 📘 Cash Flow Statement generator with hints

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✍️ Smart Preparation Tips

✅ Concept Clarity: Understand journal entries, ledgers, and formats deeply
✅ Revise Formats: Practice formats for balance sheets, P&L, and Cash Flows
✅ Ratio Analysis: Learn formulas + interpret real-life case studies
✅ Practice Time Management: Solve sample papers in 3-hour slots
✅ Project File: Make a clean, data-backed, and visually neat project

💡 Pro Tip:
Accountancy is scoring if you maintain accuracy and format. Even complex problems can fetch full marks with proper steps and presentation.

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