CBSE Class 11 Accountancy Syllabus 2025-26

CBSE Class 11 Accountancy Syllabus 2025-26 - Updated Curriculum

Download CBSE Class 11 Accountancy Syllabus 2025-26 PDF & Key Topics

CBSE has announced the new Class 11 Accountancy syllabus 2025-26 course structure. The latest CBSE Class 11 Syllabus for Accountancy, provided by Learn with Manika contains comprehensive information about unit-wise segregation of topics, weightage of marks, internal assessment, question paper design, chapters, and practical requirements. It covers essential areas such as financial accounting, cost accounting, and company accounts.

The Syllabus of Accountancy Class 11 CBSE 2025-26 will help students with the exam preparations but also help them prepare for other competitive exams. Students are advised to thoroughly study the prescribed contents within each topic to gain a deep understanding of the subject. Hence, students need to have clarity over the newly updated Accountancy syllabus. You can download the CBSE Syllabus for Class 11 Accountancy PDF for FREE at Learn with Manika.

New Updation of the Accountancy Class 11 Syllabus 2025-26

· Focus on the Goods and Services Tax (GST).

· Integration of Technology.

· Emphasis on Financial Literacy.

· Incorporation of Contemporary Business Practices.

· Project-based Learning.

· These are potential updates based on general trends, and the actual changes might differ.

CBSE Accountancy Class 11 Syllabus 2025-26 Course Structure

The table below shows the course structure and marks distribution in the updated Accountancy Class 11 Syllabus 2024-25.

Part	Unit	Periods	Marks
A: Financial Accounting-1	Theoretical Framework	25	12
A: Financial Accounting-1	Accounting Process	115	44
B: Financial Accounting-II	Financial Statements of Sole Proprietorship	60	24
C: Project Work	Project Work	20	20

Quick Overview of Accountancy Class 11 Syllabus 2024-25

The Class 11 Accountancy Syllabus 2025-26 provides interesting chapters and topics. It starts with the basics of Accounting and later into complex concepts. Check out the table below for a breakdown of what you'll be learning in each unit.

Part A: Financial Accounting - I

Unit-1: Theoretical Framework

Units/Topics	Learning Outcomes
Introduction to Accounting	* Describe the meaning, significance, objectives, advantages, and limitations of accounting in the modern economic environment. * Identify the users of accounting information and their needs. * Explain the various accounting terms and differentiate between related terms. * Provide examples of accounting terms and concepts. * Explain that sales and purchases include both cash and credit transactions.
Theory Base of Accounting	* Differentiate between income, profit, and gains. * Explain the fundamental accounting assumptions and their importance. * Describe the situations where accounting assumptions are applied. * Explain the meaning, applicability, objectives, advantages, and limitations of accounting standards. * Understand the importance of national and global accounting standards for consistent financial reporting. * Recognize that accounting transactions are recorded using the double entry system. * Explain the cash basis and accrual basis of accounting and why accrual basis is preferred. * Explain the meaning, advantages, and characteristics of the Goods and Services Tax (GST).

Unit-2: Accounting Process

Units/Topics	Learning Outcomes
Recording of Business Transactions	* Explain the accounting equation and how transactions impact it. * Explain how transactions affect elements like assets, liabilities, capital, revenue, and expenses. * Prepare accounting vouchers based on source documents. * Record transactions in the journal and calculate GST. * Understand the purpose and use different cash book formats to record cash transactions. * Record non-cash transactions in appropriate subsidiary books. * Prepare a bank reconciliation statement to reconcile differences between the cash book and bank balances. * Understand ledger posting and develop the skill to post transactions from journals and subsidiary books.
Depreciation, Provisions, and Reserves	* Explain the concept of depreciation, its purpose, causes, and factors. * Differentiate between depreciation, depletion, and amortisation. * Understand and use different methods of depreciation (straight line and written down value). * Record depreciation using two methods: charging to the asset account and creating a provision for depreciation. * Explain the accounting treatment of asset disposal. * Understand the need for provisions and reserves. * Differentiate between provisions and reserves, and various types of reserves (revenue, capital, general, specific, and secret). * Distinguish between capital and revenue reserves.
Trial Balance and Rectification of Errors	* Explain the purpose and objectives of preparing a trial balance, and develop the skill to create one. * Understand different types of accounting errors and their impact on the trial balance. * Identify, locate, and rectify errors, including those that don't affect the trial balance. * Prepare a suspense account.

Part B: Financial Accounting - II

Unit 3: Financial Statements of Sole Proprietorship

Units/Topics	Learning Outcomes
Financial Statements	* Explain the meaning and purpose of financial statements. * Define gross profit, operating profit, and net profit, and prepare a trading and profit and loss account. * Understand the need for and prepare a balance sheet. * Apply techniques for grouping and marshalling assets and liabilities. * Recognize the need for adjustments to the trial balance when preparing financial statements. * Understand and perform adjustments for various items (depreciation, closing stock, provisions, etc.) in financial statements. * Develop the skill to prepare trading and profit and loss accounts and balance sheets.
Incomplete Records	* Explain the features, reasons, and limitations of incomplete records. * A Certain profit or loss using the statement of affairs method (excluding the conversion method).

Part C: Project Work (Any One)

1. Collection of source documents, preparation of vouchers, and 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 be stated with journal entries and their lingering preparation of Trial balance. Trading and Profit and Loss Account and Balance Sheet. Expenses, incomes, profit (loss), assets, and liabilities are to be depicted using a pie chart/bar diagram. This may include simple GST-related transactions.

CBSE Accountancy Class 11 Syllabus 2025-26 - (055) Question Paper Design

The Central Board of Secondary Education (CBSE) has released the question paper design for the upcoming 2025-26 academic year Accountancy exam for Class 11 (code 055). This breakdown outlines the format and types of questions you can expect for the test.

S.No.	Typology of Questions	Marks	Percentage
1	Remembering and Understanding Exhibit memory of previously learned material by recalling facts, terms, basic concepts, and answers. Demonstrate understanding of facts and ideas by organising, comparing, translating, interpreting, giving descriptions, and stating main ideas	44	55
2	Applying Solve problems in new situations by applying acquired knowledge, facts, techniques, and rules in a different way.	19	23.75
3	Analysing, Evaluating, and Creating Examine and break information into parts by identifying motives or causes. Make inferences and find evidence to support generalisations. Present and defend opinions by making judgments about information, validity of ideas, or quality of work based on a set of criteria. Compile information together in a different way by combining elements in a new pattern or proposing alternative solutions.	17	21.25
	TOTAL	80	100

Benefits of Downloading Accountancy Class 11 Syllabus PDF

Access a key resource for Accountancy Class 11 Syllabus 2024-25. Here are some reasons why downloading your syllabus are a must-do:

1. The Syllabus outlines the topics you'll cover, the source of learning, and important deadlines.

2. The syllabus often lists learning objectives and assessment formats. Use this information to start researching key concepts, browsing recommended resources, or even forming study groups with classmates.

3. A syllabus often contains information beyond the textbook that can enhance your understanding and offer different perspectives on the material.

4. The syllabus outlines the types of assessments you'll face and their weighting. With this knowledge, you can prepare your study strategies for each specific format.

5. A downloaded syllabus is always at your fingertips. Need to double-check a due date, revisit a specific topic, or stay updated on any changes announced by your teacher.

6. Having the syllabus readily available keeps you organised and ensures you're meeting all course expectations.

Accountancy Class 11 Syllabus 2025-26 Exam Preparation Tips

Here are some tips to help you prepare for your Accountancy Class 11 exams based on the 2025-26 Syllabus:

1. Understand the Syllabus Thoroughly.

2. Focus on the Basics.

3. Utilise Reference Materials.

4. Develop Time Management Skills.

5. Stay Calm and Focused During the Exam.

Prescribed Books for Class 11 Accountancy

· Financial Accounting -I Class XI NCERT Publication.

· Accountancy -II Class XI NCERT Publication.

The Accountancy Class 11 syllabus for 2025-26 provides a key resource for your understanding of financial accounting principles. By following these tips and strategically utilising the resources available, you can prepare effectively for the exams. Understanding the subject and consistent practices are key to learning this subject. Access the Accountancy Class 11 syllabus PDF for your clarification. Good luck with your exams.

S.No.	Typology of Questions
1	Class 11 Accountancy Analysis Of Financial Statements
2	Class 11 Accountancy Appliance and its importance
3	Class 11 Accountancy Profitability Ratios
4	Class 11 Accountancy Debentures
5	Class 11 Accountancy Share Capital

S.No.	Typology of Questions
1	Class 11 Accountancy NCERT Books
2	Class 11 Accountancy NCERT Solutions
3	Class 11 Accountancy Sample Papers
4	Class 11 Accountancy Revision Notes
5	Class 11 Accountancy Important Questions

CBSE Class 11 Accountancy Syllabus 2025-26 - Updated Curriculum