CBSE Class 11 Accountancy Syllabus 2025-26: Download PDF & Full Exam Pattern

Updated CBSE Class 11 Accountancy Syllabus for 2025-26 – Get the latest chapter-wise syllabus, marking scheme, and study tips. Download the official PDF at the end!

Overview of CBSE Class 11 Accountancy Syllabus 2025-26

The Class 11 CBSE syllabus for Accountancy plays a crucial role in board exams and competitive exams like CUET. This year, CBSE has introduced competency-based questions and a revised weightage system to encourage conceptual learning over rote memorization.

ACCOUNTANCY (Subject Code 055)

CLASS XI (2025-26)

• Theory: 80 Marks
• Duration: 3 Hours
• Project: 20 Marks
• Total: 100 Marks

Mark Distribution by Unit

Detailed Syllabus

Part A: Financial Accounting - I (56 Marks)

Unit 1: Theoretical Framework (12 Marks)

• Introduction to Accounting:
• Concept, Meaning, Source of Information, Objectives, Advantages, Limitations.
• Types of Accounting Information, Users and Their Needs.
• Qualitative Characteristics of Accounting Information.
• Role of Accounting in Business.
• Basic Accounting Terms: Entity, Business Transaction, Capital, Drawings, Liabilities (Non-Current, Current), Assets (Non-Current, Current), Expenditure (Capital, Revenue), Expense, Revenue, Income, Profit, Gain, Loss, Purchase, Sales, Goods, Stock, Debtor, Creditor, Voucher, Discount (Trade, Cash).
• Theory Base of Accounting:
• Fundamental Accounting Assumptions: GAAP (Concept).
• Basic Accounting Concepts: Business Entity, Money Measurement, Going Concern, Accounting Period, Cost Concept, Dual Aspect, Revenue Recognition, Matching, Full Disclosure, Consistency, Conservatism, Materiality, Objectivity.
• Systems of Accounting, Basis of Accounting: Cash Basis, Accrual Basis.
• Accounting Standards: Applicability of AS and IndAS.
• Goods and Services Tax (GST): Characteristics, Advantages.
• Learning Outcomes:
• Describe meaning, significance, objectives, advantages, and limitations of accounting.
• Identify users of accounting information and their decision-making needs.
• Explain and differentiate accounting terms (e.g., current vs. non-current, capital vs. revenue).
• Understand fundamental assumptions, accounting concepts, and their relevance.
• Explain applicability and objectives of accounting standards.
• Appreciate double-entry system and accrual basis for accurate financial depiction.
• Explain meaning, advantages, and characteristics of GST.

Unit 2: Accounting Process (44 Marks)

• Recording of Business Transactions:
• Voucher and Transactions: Source Documents, Vouchers, Preparation.
• Accounting Equation: Meaning, Analysis, Rules of Debit and Credit.
• Books of Original Entry: Journal.
• Special Purpose Books:
  • Cash Book (Simple, With Bank Column, Petty Cash Book).
  • Purchases Book, Sales Book, Purchases Return Book, Sales Return Book, Journal Proper.
  • Note: Includes trade discount, freight, cartage for simple GST calculation.
• Ledger: Format, Posting from Journal and Subsidiary Books, Balancing.
• Bank Reconciliation Statement:
• Need, Preparation.
• Depreciation, Provisions, and Reserves:
• Depreciation: Meaning, Features, Need, Causes, Factors.
• Other Terms: Depletion, Amortisation.
• Methods: Straight Line Method (SLM), Written Down Value Method (WDV).
  • Note: Excludes change of method.
• Differences, Advantages of SLM vs. WDV.
• Recording Depreciation: Charging to Asset Account, Creating Provision for Depreciation/Accumulated Depreciation Account.
• Treatment of Asset Disposal.
• Provisions and Reserves: Meaning, Differences.
• Types of Reserves: Revenue, Capital, General, Specific, Secret.
• Difference between Capital and Revenue Reserves.
• Trial Balance and Rectification of Errors:
• Trial Balance: Objectives, Meaning, Preparation (Balance Method Only).
• Errors: Types (Omission, Commission, Principles, Compensating), Effects on Trial Balance.
• Detection and Rectification: Errors not affecting Trial Balance, Errors affecting Trial Balance, Suspense Account.
• Learning Outcomes:
• Explain accounting equation and transaction effects on assets, liabilities, capital, revenue, expenses.
• Understand voucher preparation and recording in Journal and Subsidiary Books (including GST).
• Prepare and explain Cash Book types and ledger posting.
• Prepare Bank Reconciliation Statement to reconcile cash book and pass book balances.
• Compute depreciation using SLM and WDV, and record it appropriately.
• Understand asset disposal, provisions, reserves, and their differences.
• Prepare Trial Balance and rectify errors using suspense account.

Part B: Financial Accounting - II (24 Marks)

Unit 3: Financial Statements of Sole Proprietorship (24 Marks)

• Financial Statements:
• Meaning, Objectives, Importance.
• Revenue and Capital Receipts, Revenue and Capital Expenditure, Deferred Revenue Expenditure.
• Opening Journal Entry.
• Trading and Profit and Loss Account: Gross Profit, Operating Profit, Net Profit, Preparation.
• Balance Sheet: Need, Grouping, Marshalling of Assets and Liabilities, Preparation.
• Adjustments: Closing Stock, Outstanding Expenses, Prepaid Expenses, Accrued Income, Income Received in Advance, Depreciation, Bad Debts, Provision for Doubtful Debts, Provision for Discount on Debtors, Abnormal Loss, Goods Taken for Personal Use/Staff Welfare, Interest on Capital, Manager’s Commission.
• Preparation of Trading and Profit and Loss Account and Balance Sheet with Adjustments.
• Incomplete Records:
• Features, Reasons, Limitations.
• Ascertainment of Profit/Loss by Statement of Affairs Method (Excluding Conversion Method).
• Learning Outcomes:
• State meaning and purpose of financial statements.
• Prepare Trading and Profit and Loss Account (Gross, Operating, Net Profit).
• Prepare Balance Sheet with grouping and marshalling.
• Apply adjustments in financial statements (e.g., depreciation, provisions, closing stock).
• Understand features and limitations of incomplete records and calculate profit/loss using Statement of Affairs.

Part C: Project Work (20 Marks)

• Any One of the Following:

1. Collection of source documents, preparation of vouchers, recording transactions with vouchers.
2. Preparation of Bank Reconciliation Statement with cash book and pass book (20-25 transactions).
3. Comprehensive project of a sole proprietorship business: Journal entries, ledgering, Trial Balance, Trading and Profit and Loss Account, Balance Sheet, depiction of expenses, incomes, profit/loss, assets, and liabilities using pie chart/bar diagram (includes simple GST transactions).

Download CBSE Class 11 Accountancy Syllabus 2025-26 PDF

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