CBSE Class 11 Accountancy Syllabus 2025-26

CBSE Class 11 Accountancy Syllabus 2025-26 has been officially released by the Central Board of Secondary Education (CBSE) on its website. This page provides the latest and complete Class 11 Accountancy syllabus exactly as prescribed by CBSE for the current academic year. The subject teaches real accounting skills from journal entries to full financial statements, which are essential for commerce students and future CA, CS or B.Com aspirants.

The updated Cbse Class 11 Accountancy Syllabus 2025-26 helps students understand the chapter-wise distribution of marks, exam pattern and learning outcomes in advance. By checking the official syllabus before starting the course, students can plan their studies in the right order, focus on high-weightage units, practise numerical questions regularly and complete timely revision before the final exam.

Some of the important topics covered in the Class 11 Accountancy syllabus are Financial Accounting, accounting process, bank reconciliation statement, depreciation, provisions and reserves, financial statements of sole proprietorship, and project work based on real business situations. The syllabus builds the base for Class 12 Accountancy and further commerce-related studies.

Table of Contents – CBSE Class 11 Accountancy Syllabus 2025-26

• Overview of CBSE Class 11 Accountancy Syllabus 2025-26
• CBSE Class 11 Accountancy – Unit-wise Marks Distribution
• Unit 1: Theoretical Framework – Detailed Syllabus
• Unit 2: Accounting Process – Detailed Syllabus
• Unit 3: Financial Statements of Sole Proprietorship
• Part C: Accountancy Project Work Guidelines
• Important Topics in Accountancy for Class 11
• Download NCERT Books by Class (1 to 12)
• FAQs on CBSE Accountancy Class 11 Syllabus 2025-26

CBSE Class 11 Accountancy Syllabus 2025-26

Class 11 Accountancy teaches accounting principles, double entry system, recording of business transactions, ledger posting, trial balance, bank reconciliation statement, depreciation, provisions and reserves, bills of exchange and preparation of financial statements. Students learn to maintain books of accounts and interpret financial statements through practical exercises, which helps them in board exam preparation as well as higher studies in commerce.

The syllabus is divided into Part A: Financial Accounting–I, Part B: Financial Accounting–II and Part C: Project Work. Together, these parts cover both theory and practical components so that students gain conceptual clarity and hands-on experience in accounting for sole proprietorship and other simple business forms. Many schools also align their class tests, half-yearly exams and pre-board exams strictly with the CBSE syllabus.

CBSE Class 11 Accountancy – Unit-wise Marks Distribution 2025-26

How To use this table: The following table summarises the unit-wise Cbse Class 11 Accountancy course along with marks. Use it to identify high-weightage units and schedule more practice of journal entries, ledger posting, rectification of errors and financial statements questions. Students targeting high scores in Cbse Class 11 and Class 12 Accountancy should revise Unit 2 and Unit 3 multiple times as they carry major marks.

From the table, it is clear that Accounting Process (Unit 2) carries the highest weightage (44 marks). Students must therefore master topics like journal, ledger, special purpose books, trial balance, bank reconciliation statement, depreciation and rectification of errors. Unit 3 – Financial Statements of Sole Proprietorship (24 marks) tests the ability to prepare Trading Account, Profit & Loss Account and Balance Sheet, which is crucial for both class 11 and class 12 board exam success.

Unit 1 – Theoretical Framework (12 marks) builds the basic terminology, concepts and assumptions of accounting. Although its weightage is lower than Unit 2, it forms the backbone of the entire subject and supports questions based on theory, reasoning and higher order thinking skills in board examinations. Project work (20 marks) helps students connect textbook concepts with real business documentation and analysis.

Unit 1: Theoretical Framework – Detailed Syllabus

Unit 1 introduces students to the meaning, scope and role of financial accounting as a language of business. It explains basic accounting terms, concepts and principles which are consistent with NCERT textbooks and accounting standards followed in practice.

• Accounting – concept, meaning, as a source of information, objectives, advantages and limitations, types of accounting information; users of accounting Information And their needs; qualitative characteristics of accounting information; role of accounting in business.
• Basic Accounting Terms – Entity, Business Transaction, Capital, Drawings, Liabilities (Non-current and Current), Assets (Non-current, Current), Expenditure (Capital and Revenue), Expense, Revenue, Income, Profit, Gain, Loss, Purchase, Sales, Goods, Stock, Debtor, Creditor, Voucher, Discount (Trade discount and Cash Discount).

• 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 and Objectivity.
• System of Accounting; Basis of Accounting: cash basis and accrual basis.
• Accounting Standards; Applicability in Ind AS.
• Goods and Services Tax (GST): characteristics and advantages.

To study this unit effectively, students should link each concept with simple real-life examples, such as capital introduced by the owner, business purchases, sales and outstanding expenses. Understanding the difference between capital and revenue items, assets and liabilities, and cash versus accrual basis is extremely useful when solving later questions from the accounting process, trial balance and financial statements. This unit also prepares students for future chapters on partnership accounts and company accounts in Class 12.

Unit 2: Accounting Process – Detailed Syllabus

Unit 2 is the core practical portion of the CBSE Class 11 Accountancy syllabus 2025-26. It teaches students How To record business transactions systematically and How To maintain books of accounts in line with the double entry system.

• Voucher and Transactions: source documents and vouchers, preparation of vouchers, accounting equation approach – meaning and analysis, rules of debit and credit.
• Recording of Transactions: Books of Original Entry – Journal.
• Special purpose books:
  • Cash Book – simple cash book, cash book with bank column and petty cash book.
  • Purchases book.
  • Sales book.
  • Purchases return book.
  • Sales return book.
  • Journal proper.
• Ledger – format, posting from journal and subsidiary books, balancing of accounts.

• Bank Reconciliation Statement – need and preparation.

• Depreciation – meaning, features, need, causes and factors.
• Other similar terms – depletion and amortisation.
• Methods of depreciation:
  • Difference between SLM and WDV; advantages of SLM and WDV.
  • Methods of recording depreciation.

• Treatment of disposal of asset.
• Provisions and Reserves – difference between provisions and reserves; types of reserves; difference between capital and revenue reserve.

• Trial balance – objectives, meaning and preparation.
• Errors: classification – errors of omission, commission, principles and compensating; their effect on trial balance.
• Detection and rectification of errors:
  
  (i) Errors which do not affect trial balance
  
  (ii) Errors which affect trial balance
• Preparation of suspense account.

While preparing for this unit, students should solve plenty of numerical questions from NCERT textbooks and sample papers. Regular practice of journal entries, balancing ledger accounts, preparing bank reconciliation statements and solving depreciation problems makes it easier to score well in CBSE board exams and future commerce courses. This unit also builds the base for topics like goodwill adjustment, revaluation and partnership accounts in Class 12.

Unit 3: Financial Statements of Sole Proprietorship

Unit 3 focuses on the preparation of financial statements for a sole proprietorship concern. Students learn how to organise all ledger balances into Trading Account, Profit and Loss Account and Balance Sheet. This unit consolidates all concepts learnt in Units 1 and 2 and helps in understanding the financial position and performance of a business.

Students should practise complete question sets starting from trial balance and adjustments to final accounts. This will improve speed and accuracy, which is essential for the final exam as well as later chapters in Class 12 dealing with partnership accounts and company accounts.

Part C: Project Work (Any One)

Project work in CBSE Class 11 Accountancy carries 20 marks and is designed to connect theoretical learning with real business practices. Students must complete any one of the following suggested projects:

1. Collection of source documents, preparation of vouchers, recording of transactions with the help of vouchers.
2. Preparation of Bank Reconciliation Statement with the given cash book and the pass book with twenty to twenty-five transactions.
3. Comprehensive project of any sole proprietorship business. This may start with journal entries and their ledgering, preparation of trial balance, Trading and Profit and Loss Account and Balance Sheet. Expenses, incomes and profit (loss), assets and liabilities are to be depicted using pie chart / bar diagram.

Students should preserve all workings, formats and charts neatly in a project file. This project not only fetches marks in internal assessment but also builds practical confidence in maintaining books of accounts, which is useful for board exams and higher-level commerce studies.

Important Topics in Accountancy for Class 11

Although some of the topics listed above, like goodwill and partnership deed, are explored in greater depth in Class 12, students of Class 11 Accountancy should start becoming familiar with these terms. Concepts such as balance sheet format, nature of partnership and basic understanding of goodwill help in faster learning when they encounter partnership accounts and company accounts in the next class.

🎓 Download NCERT Books by Class (1 to 12)

Access all NCERT textbooks organized by class. Each class page contains complete books For All subjects with chapter-wise PDFs, NCERT solutions, syllabus and study material. These NCERT textbooks are the best resources for CBSE board exam preparation and for understanding concepts in a simple, structured way.

Frequently Asked Questions on CBSE Accountancy Class 11 Syllabus 2025-26