CBSE Class 12 Accountancy Syllabus 2027 (subject code 055) carries 80 marks in theory and 20 marks in project work or practical work. CBSE Class 12 Accountancy Syllabus covers partnership firms, company accounts, and financial statement analysis.
- The CBSE Class 12 Accountancy syllabus 2027 has three parts: Part A (common), Part B and Part C.
- Part A is Accounting for Partnership Firms and Companies (60 Marks), Part B is Financial Statement Analysis or Computerised Accounting (20 Marks) and Part C is Project Work (20 Marks)
- The subject carries 100 marks: 80 marks for the 3-hour theory paper and 20 marks for project work or practical work.
- Class 12 CBSE Accountancy has a total of 11 chapters (or core topics) divided into two main parts for the theory syllabus.
- Accounting for Partnership Firms carries 36 marks, which is 45% of the theory paper.
- You can choose Option 1 (Financial Statement Analysis with a project) or Option 2 (Computerised Accounting with practical work).
- The paper follows the NCERT Accountancy Part I and Part II textbooks.
The CBSE Class 12 date sheet for the 2027 board exams is not yet released, and theory exams are expected to start in February 2027.
Also Check:
- CBSE Class 12 Syllabus 2027: Download PDF Link, Topic-Wise Weightage, Question Pattern
- CBSE Class 12 Exam Pattern 2027: Marking Scheme, Passing Criteria, Subject-wise and Chapter-wise Pattern
Key Summary
- The CBSE Class 12 Accountancy syllabus 2027 follows the 2026-27 curriculum published by CBSE.
- Part A (Partnership Firms and Companies) carries 60 of the 80 theory marks.
- Accounting for Partnership Firms has the highest weightage (36 marks).
- Project work or practical work carries 20 marks.
- Practise journal entries and ledger problems daily, then solve CBSE sample papers.
CBSE Class 12 Accountancy Syllabus 2027: Overview
CBSE prescribes the Class 12 Accountancy syllabus for the 2026-27 academic session.
- The curriculum builds on Class 11 accounting and follows the NCERT textbooks.
- You should treat the NCERT Accountancy textbooks as the base for every unit.
- Part I covers Partnership Accounts.
- Part II covers Company Accounts and Analysis of Financial Statements.
| Particulars | Details |
|---|---|
| Board | Central Board of Secondary Education (CBSE) |
| Subject and Code | Accountancy (055) |
| Class and Session | Class 12, 2026-27 (board exam 2027) |
| Total Marks | 100 (80 theory and 20 project or practical work) |
| Theory Duration | 3 hours |
| Parts | Part A (common), Part B (two options), Part C (project or practical) |
| Prescribed Textbook | NCERT Accountancy Part I and Part II (Class 12) |
| Official Website | cbseacademic.nic.in |
Source: CBSE Academic Unit: Curriculum 2026-27
Check the video Class 12 Accounts FULL Syllabus 2026-27 by PW Commerce Wallah Class 12 to understand the CBSE Class 12 Accountancy Syllabus.
CBSE Class 12 Accountancy Syllabus 2027
The CBSE Class 12 Accountancy Syllabus 2027 gives a clear marks distribution across the major units.
- Accounting for Partnership Firms carries 36 marks
- Accounting for Companies carries 24 marks.
- Together, these two units form Part A and carry 60 marks.
- Financial Statement Analysis carries 12 marks
- Cash Flow Statement carries 8 marks.
- These two units form Part B and together carry 20 marks.
| Part | Unit | Marks |
|---|---|---|
| Part A | Accounting for Partnership Firms | 36 |
| Part A | Accounting for Companies | 24 |
| Part B | Analysis of Financial Statements | 12 |
| Part B | Cash Flow Statement | 8 |
| Part B | Computerised Accounting | 20 |
| Part C | Project/Practical Work | 20 |
Check:
- NCERT Class 12 Accountancy Solutions, Notes, Book PDF & Sample Papers 2026-27
- Class 12 Accountancy NCERT Solutions - Free PDF Download
Unit 1: Accounting for Partnership Firms Syllabus (36 Marks)
Unit 1 is the biggest unit in the paper. It carries 36 marks, which is 45% of the theory paper. Students who master partnership accounts can secure most of the 80 theory marks.
| Topic | Topics Covered |
|---|---|
| Partnership Fundamentals | Features of partnership, partnership deed, provisions of the Indian Partnership Act, 1932 when no deed exists, fixed and fluctuating capital, profit and loss appropriation account, interest on capital and drawings, partner's salary, guarantee of profit, past adjustments |
| Goodwill | Nature of goodwill, factors affecting goodwill, valuation by average profit, super profit and capitalisation methods |
| Change in Profit-Sharing Ratio | Sacrificing ratio, gaining ratio, accounting for goodwill, revaluation of assets and liabilities, treatment of reserves |
| Admission of a Partner | New profit-sharing ratio, goodwill, revaluation account, reserves, adjustment of capital accounts |
| Retirement and Death of a Partner | Goodwill, revaluation, gaining ratio, settlement of the retiring partner's or deceased partner's account, calculation of profit up to the date of death |
| Dissolution of a Partnership Firm | Types of dissolution, realisation account, settlement of accounts |
Unit 2: Accounting for Companies Syllabus (24 Marks)
Unit 2 carries 24 marks and covers share capital and debentures. These chapters need regular journal entry practice. Learn the entries for forfeiture and reissue of shares, because they appear in the paper almost every year.
| Topic | Topics Covered |
|---|---|
| Share Capital | Types of companies, types of shares, issue and allotment, oversubscription and undersubscription, calls in advance and calls in arrears, issue for consideration other than cash, private placement, employee stock option plan, sweat equity, forfeiture and reissue of shares, presentation in the balance sheet |
| Issue of Debentures | Issue at par, at premium and at discount, issue for consideration other than cash, terms of issue and redemption, collateral security, interest on debentures, writing off discount and loss on issue |
Related Links:
Unit 3 and 4: Financial Statement Analysis and Cash Flow Statement (Option 1, 20 Marks)
Students who choose Option 1 study Part B and then submit a project in Part C. Part B carries 20 marks in theory. Unit 3 carries 12 marks and Unit 4 carries 8 marks. Ratio analysis and the cash flow statement are numerical, so practise them with full format.
| Unit | Topics Covered | Marks |
|---|---|---|
| Unit 3: Analysis of Financial Statements | Meaning, nature, uses and importance of financial statements, the company Statement of Profit and Loss and Balance Sheet in the prescribed form, tools of analysis such as comparative statements, common size statements and accounting ratios | 12 |
| Unit 4: Cash Flow Statement | Meaning, objectives and benefits, cash and cash equivalents, classification into operating, investing and financing activities, preparation of the cash flow statement by the indirect method | 8 |
Computerised Accounting Syllabus (Option 2, 20 Marks)
Students who choose Option 2 study Computerised Accounting in Part B for 20 marks. They submit practical work in Part C. You should check with your school which option it offers before you start preparing.
| Topic | Topics Covered |
|---|---|
| Overview of Computerised Accounting Systems | Features, structure, and generic, specific and tailored accounting software |
| Electronic Spreadsheet | Use of spreadsheets for accounting, bank reconciliation, asset accounting, loan schedules, ratio analysis and charts |
| Using a Computerised Accounting System | Installation, account codification, data entry and validation, opening and closing entries, security of data |
CBSE Class 12 Accountancy 2027: Unit Wise Marks and Chapter Wise Weightage
The marks below add up to 100. Part A carries 60 of the 80 theory marks, so partnership and company accounts decide your score.
| Part | Unit | Marks |
|---|---|---|
| Part A | Unit 1: Accounting for Partnership Firms | 36 |
| Part A | Unit 2: Accounting for Companies | 24 |
| Part B (Option 1) | Unit 3: Analysis of Financial Statements | 12 |
| Part B (Option 1) | Unit 4: Cash Flow Statement | 8 |
| Part C (Option 1) | Project work (file 12 and viva 8) | 20 |
| Part B (Option 2) | Computerised Accounting | 20 |
| Part C (Option 2) | Practical work (practical file and viva voce) | 20 |
CBSE Class 12 Accountancy Syllabus 2027: Top Scoring Areas for Board Exam 2027
| Rank | Area | Why It Scores |
|---|---|---|
| 1 | Admission, retirement and death of a partner | Long answer problems with fixed formats and step marking |
| 2 | Goodwill and change in profit-sharing ratio | Short numericals and journal entries |
| 3 | Share capital and forfeiture | Journal entries that follow set patterns |
| 4 | Debentures | Issue entries with premium or discount |
| 5 | Cash flow statement and ratio analysis | Format-based numericals |
Also Read:
CBSE Class 12 Accountancy Exam Pattern and Question Paper Design
The theory paper has 80 marks and runs for 3 hours. CBSE uses a competency-based design. The table below shows the cognitive split.
| Competency Level | Marks | Share of Paper |
|---|---|---|
| Remembering and understanding | 32 | 40% |
| Applying | 24 | 30% |
| Analysing, evaluating and creating | 24 | 30% |
Question Paper Composition
| Question Type | Share of Paper |
|---|---|
| Competency-focused questions (MCQs, case-based and source-based) | 50% |
| Select-response questions (MCQs) | 20% |
| Constructed-response questions (short and long answer) | 30% |
CBSE Class 12 Accountancy Syllabus: Previous Years' Question Papers
CBSE Class 12 Accountancy's last few years' question papers are tabulated below. This will help students to know the most repeated questions in the CBSE Class 12 Accountancy exam:
| Year | CBSE Class 12 Accountancy Question Paper |
|---|---|
| 2025 | Download CBSE Class 12 Question Paper 2025 |
| 2024 | Download CBSE Class 12 Question Paper 2024 |
| 2023 | Download CBSE Class 12 Question Paper 2023 |
| 2022 | Download CBSE Class 12 Question Paper 2022 |
| 2021 | Download CBSE Class 12 Question Paper 2021 |
| 2020 | Download CBSE Class 12 Question Paper 2020 |
| 2019 | Download CBSE Class 12 Question Paper 2019 |
| 2018 | Download CBSE Class 12 Question Paper 2018 |
| 2017 | Download CBSE Class 12 Question Paper 2017 |
Accountancy Project Work and Practical Work Scheme (20 Marks)
Part C carries 20 marks. Students who choose Option 1 submit a project. Students who choose Option 2 submit practical work.
Option 1: Project Work (20 Marks)
| Component | Marks |
|---|---|
| Project file | 12 |
| Viva voce | 8 |
| Total | 20 |
Option 2: Practical Work (20 Marks)
Practical work carries 20 marks for the practical file, the practical exam on the computer and the viva voce. One source reports a split of 12 marks for the practical exam and 8 marks for the viva. Confirm the exact split with your school.
Related Links:
Best Books for CBSE Class 12 Accountancy 2027
| Book Name | Author / Publisher | Why This Book |
|---|---|---|
| Accountancy Part I (Partnership Accounts) and Part II (Company Accounts and Analysis of Financial Statements) | NCERT | Base text for every unit and the source of the board syllabus |
| Double Entry Book Keeping Vol 1 and Vol 2 | T.S. Grewal, Sultan Chand | Many solved problems on partnership and company accounts |
| Analysis of Financial Statements | T.S. Grewal, Sultan Chand | Clear formats for ratio analysis and cash flow statements |
| Accountancy for Class 12 | D.K. Goel, Arya Publications | Additional practice questions with solutions |
| CBSE Sample Papers and Previous Year Papers | CBSE and private publishers | Exam pattern practice and time management |
How to Download CBSE Class 12 Accountancy Syllabus 2027 PDF
Follow these steps to download the official CBSE Accountancy syllabus for 2026-27.
- Visit the CBSE Academic Unit website at cbseacademic.nic.in/curriculum_2027.html.
- Look for the "Curriculum for the Academic Year 2026-27" section.
- Open the Senior Secondary (Classes XI and XII) list and find Accountancy (055).
- Click on the Accountancy link. The PDF opens in a new tab.
- Press Ctrl + S (Windows) or Cmd + S (Mac) to save the PDF.
Related Links:
CBSE Class 12 Accountancy Preparation Tips 2027
Partnership Accounts
- Learn the sacrificing ratio and gaining ratio formulas and apply them in every problem.
- Solve at least five admission and five retirement problems each week.
- Practise the revaluation account and partners' capital account formats until they are automatic.
Company Accounts
- Write the journal entries for share issue, forfeiture and reissue from memory.
- Practise debenture entries for issue at par, premium and discount.
- Learn the balance sheet format of a company with the correct heads and sub-heads.
Financial Statement Analysis and Cash Flow
- Memorise the formula and the standard ratio for each accounting ratio.
- Prepare the cash flow statement in the proper format, with separate sections for each activity.
- Revise the project file early, because the viva depends on your own project.
Last-Month Strategy
- Solve at least 10 CBSE sample papers in exam conditions.
- Check your working notes, because step marks matter in long problems.
- Revise case-based and MCQ practice questions, because they test application.
Common Mistakes to Avoid
- Do not skip working notes, because examiners give step marks for them.
- Do not mix up the sacrificing ratio and the gaining ratio.
- Do not forget to adjust the capital accounts after goodwill and revaluation entries.
- Do not present the company balance sheet without the correct major heads and sub-heads.
- Do not leave the project to the last week, because the viva checks your own work.
CBSE Class 12 Accountancy Syllabus 2027: FAQs
Ques. Is the CBSE Class 12 Accountancy syllabus 2027 the same as last year?
Ans. The structure looks the same. The subject keeps 80 theory marks and 20 marks for project or practical work. We could not find an official notice that adds or removes a unit. Check the CBSE curriculum page for any update.
Ques. How many marks are there in theory and project for Accountancy?
Ans. The theory paper carries 80 marks and the project or practical work carries 20 marks. The total is 100 marks. You need 33% in each part to pass.
Ques. Which unit has the highest weightage in Class 12 Accountancy?
Ans. Accounting for Partnership Firms has the highest weightage with 36 marks. Accounting for Companies follows with 24 marks.
Ques. What is the difference between Option 1 and Option 2 in Accountancy?
Ans. Option 1 covers Analysis of Financial Statements and Cash Flow Statement with a project. Option 2 covers Computerised Accounting with practical work. Your school decides which option you take.
Ques. Where can I download the CBSE Class 12 Accountancy syllabus 2027 PDF?
Ans. Open cbseacademic.nic.in and go to the Curriculum 2026-27 page. Find Accountancy (055) in the senior secondary list and download the PDF.
Ques. What does the Accountancy project include?
Ans. The project is a financial statement analysis of one company. It covers any two of comparative and common size statements, accounting ratios, segment reports and cash flow statements. It carries 12 marks for the file and 8 marks for the viva.
Ques. Is NCERT enough for the CBSE Class 12 Accountancy board exam?
Ans. NCERT covers the syllabus. Most students add T.S. Grewal or D.K. Goel for more practice problems. Solve CBSE sample papers for exam-style questions.
Ques. Is the direct method of the cash flow statement in the syllabus?
Ans. Secondary sources report that only the indirect method is tested. Confirm this in the official curriculum document before you finalise your plan.
Ques. Which are the most important chapters in Class 12 Accountancy?
Ans. Admission, retirement and death of a partner, goodwill, share capital and debentures carry the most marks. The cash flow statement and ratio analysis are also scoring.
Ques. Is computerised accounting compulsory in Class 12?
Ans. No. Computerised Accounting is an alternative to Analysis of Financial Statements and Cash Flow Statement. You choose one of the two options.
Ques. When will the CBSE Class 12 date sheet 2027 be released?
Ans. CBSE has not released it yet. Reports expect it by October or November 2026, with theory exams starting in February 2027. Follow cbse.gov.in for the official date.
Ques. How should I cover the Accountancy syllabus in the time left?
Ans. Finish partnership accounts first because they carry 36 marks. Then cover company accounts, and keep the last month for sample papers and the project viva.
Comments