SyllabusCBSE class 12 Accountancy syllabus, 2026-27
Units, chapters and marks for Accountancy, from the CBSE curriculum for the session 2026-27.
- Board and class
- CBSE, class 12
- Theory paper
- 80 marks, 3 hours
- Project work
- 20 marks
- Total
- 100 marks
- Official file
- Open the CBSE file (PDF)
- Read on
- 12 November 2026
About this syllabus
The theory paper has two parts. Part A, Accounting for Partnership Firms and Companies, is 60 marks and is common to all. For Part B, 20 marks, there is a choice: Financial Statement Analysis, shown in the table, or Computerised Accounting as a single unit of 20 marks. Those who take Financial Statement Analysis do project work for the remaining 20 marks; those who take Computerised Accounting do practical work.
Marks by unit
| Unit | Marks | Share of the paper |
|---|---|---|
| Part A, Unit 1: Accounting for Partnership Firms | 36 | 45% |
| Part A, Unit 2: Accounting for Companies | 24 | 30% |
| Part B, Unit 3: Analysis of Financial Statements | 12 | 15% |
| Part B, Unit 4: Cash Flow Statement | 8 | 10% |
| Total, theory | 80 | 100% |
Where the marks are
The theory paper is 80 marks in 3 hours. The largest share goes to Part A, Unit 1: Accounting for Partnership Firms with 36 marks, which is 45% of the paper. The smallest is Part B, Unit 4: Cash Flow Statement with 8 marks. The two largest entries in the table together carry 60 marks, 75% of the paper.
The other marks
| Part | Marks | How it is split |
|---|---|---|
| Project work, or practical work for those who take Computerised Accounting | 20 | Project file 12 and viva voce 8; or practical file 12 and viva voce 8 |
Using this to plan
- Partnership accounts alone are 36 marks, 45 percent of the theory paper.
- Part A is 60 marks whichever option you choose in Part B.
- The 20 marks for project or practical work are split 12 for the file and 8 for the viva voce.
Make a study plan from these marks Official file
Questions people ask
How many marks is the CBSE class 12 Accountancy theory paper?
The theory paper is 80 marks. With project work (20) it makes a total of 100.
Which unit carries the most marks in class 12 Accountancy?
Part A, Unit 1: Accounting for Partnership Firms, with 36 of the 80 marks, according to the CBSE curriculum for 2026-27.
Where is the official syllabus?
On CBSE's academic website, cbseacademic.nic.in, under Curriculum. This page links to the exact file for Accountancy.
Always check the official file. This page is a summary of the CBSE curriculum for 2026-27, made from the subject file on cbseacademic.nic.in, which we read on 12 November 2026. CBSE can revise a syllabus by circular during the year. Before an examination, download the current file from the official site. This is an independent site, not connected with CBSE.