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Are you a Class 11 student wondering what topics are included in the CBSE Accountancy syllabus for 2025–26? Curious about how to plan your studies, what chapters carry the most weight, or what kind of questions might appear in the final exam? You're not alone! Accountancy is an important subject for students pursuing the Commerce stream, and understanding its concepts early on can help lay a strong foundation for Class 12 and beyond.
In this blog, we’ll break down the latest CBSE Class 11 Accountancy syllabus in simple terms. Whether you're just starting your academic year or revising for exams, this guide will help you get a clear idea of what to expect—without overwhelming you with jargon.
We’ll cover essential topics like the theory base of accounting, recording of transactions, bank reconciliation, depreciation, financial statements, and more. Plus, we'll answer common questions like:
Let’s explore the syllabus in detail and find smart strategies to stay ahead this academic year.
2025-26 Class 11 Accountancy Syllabus
The Class 11 Accountancy paper for the academic year 2025–26 is divided into two parts, following a well-structured format that tests both your understanding of concepts and practical application.
Total Marks and Time
Question Paper Design: Important Highlights
Short Answer Questions (1 or 2 marks): These test your basic understanding of concepts. You’ll be asked to define terms, state reasons, or solve small calculations.
Medium Answer Questions (3 or 4 marks): These check your ability to explain processes, compare methods, or solve practical problems.
Long Answer Questions (6 marks): These require detailed explanations, usually covering journal entries, ledger accounts, or preparing financial statements.
Understanding the blueprint of the CBSE Class 11 Accountancy paper for 2025–26 can make your exam preparation more focused and effective. A blueprint is like a map—it tells you how many marks each chapter or unit carries and how questions will be distributed across different difficulty levels.
Let’s break it down in a simple and student-friendly way.
Important Points to Remember
By following this blueprint, you’ll know exactly where to focus your time and energy. Whether you're aiming for full marks or just want to pass with confidence, this structure will guide your preparation in the right direction.
The CBSE Class 11 Accountancy syllabus for the academic year 2025–26 is designed to introduce students to the basic principles of accounting. It lays the foundation for financial literacy and helps learners understand how businesses maintain and interpret financial records.
If you're a Commerce student, this subject is not just important for exams—it's essential for building future careers in finance, business, and management.
Part A carries 56 marks weightage and includes two units:
Unit 1 includes two subtopics:
Introduction to Accounting: It includes Accounting: concept, meaning, source of information, objectives, advantages and limitations, types of accounting information, and Basic Accounting Terms: Entity, Business Transaction, Capital, and Drawings. Liabilities (non-current and current) The non-current and current assets include capital and revenue expenditures, expenses, income, profit, gain, loss, purchases, sales, goods, stock, debtors, creditors, vouchers, and discounts.
Theory Base of Accounting: Fundamental Accounting Assumptions: GAAP: Concept, Basic Accounting Concept: Business Entity, Materiality and Objectivity, System of Accounting. Basis of Accounting: cash basis and accrual basis; Accounting Standards: The applicability of Accounting Standards (AS), Indian Accounting Standards (IndAS), and Goods and Services Tax (GST) are included in this.
Unit two includes four sub-topics, that are:
Recording of Business Transactions: Vouchers 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, Purchases Book, Sales Book, Purchases Return Book, Sales Return Book, and Journal Proper.
Bank Reconciliation Statement: Need and preparation of the bank reconciliation statement are included in this.
Depreciation, Provisions, and Reserves: Depreciation: meaning, features, need, causes, factors, Other similar terms: Depletion and amortization, Methods of depreciation: Straight Line Method (SLM), Written Down Value Method (WDV), Difference between SLM and WDV, Advantages of SLM and WDV, Method of recoding depreciation, Charging an asset account, Creating provision for depreciation/accumulated depreciation account treatment of disposal of assets, Provisions, Reserves, Difference Between Provisions and Reserves, Types of Reserves.
Trial balance and rectification of errors: trial balance, objectives, meaning and preparation, errors, detection and rectification of errors, and preparation of a suspense account.
Unit 3 includes two subtopics:
Financial Statements: This includes meaning, objectives, and importance; revenue and capital receipts; revenue and capital expenditure; and deferred revenue expenditure. Opening journal entry. Trading and Profit and Loss Account: Gross Profit, Operating Profit, and Net Profit Preparation. Balance Sheet: need, grouping, and marshalling of assets and liabilities. Preparation, etc.
Incomplete records: features, reasons, and limitations. Ascertainment of Profit or Loss by the Statement of Affairs Method (excluding the conversion method).
Project work includes making a project on topics that are given below:
When it comes to Class 11 Accountancy, smart study is just as important as hard work. With a vast syllabus, it's natural to wonder: Which chapters should I focus on to score better in the exam? The good news is, some chapters carry more weight in the question paper and are easier to score in—if you prepare them well.
Here’s a list of the most important chapters based on their marks distribution, conceptual value, and previous year paper trends:
Recording of Transactions – I & II: Why it’s important:
These chapters form the heart of accounting. You’ll learn how to journalise transactions, post them to ledger accounts, and prepare a trial balance. Questions from this section are mostly practical and straightforward, making it easier to score if your basics are clear.
Bank Reconciliation Statement: Why it’s important:
A short but scoring chapter. BRS questions often appear as 3- or 4-mark questions. Once you understand the format and rules, solving them becomes quick.
Trial Balance and Rectification of Errors: Why it’s important:
This chapter tests your accuracy and understanding of the accounting process. It also helps in correcting common mistakes. You can expect both theory and practical questions here.
Depreciation, Provisions and Reserves: Why it’s important:
This chapter is frequently tested and carries good weightage. It involves calculations and journal entries, which are easy to score once you practise them thoroughly.
Financial Statements of Sole Proprietorship (with and without adjustments): Why it’s important:
This is one of the most scoring chapters in the entire syllabus. Learning how to prepare Trading, Profit & Loss accounts, and Balance Sheets can fetch you long-answer questions worth 6 marks or more.
Computers in Accounting: Why it’s important:
While theory-based, this chapter is easy to revise and often features short answer questions. A great option for last-minute scoring.
Pro Tip for Scoring High:
By giving more attention to these high-scoring chapters and managing your time well, you can improve your overall performance in Accountancy and build a solid base for Class 12.
One of the biggest challenges Class 11 Commerce students face in Accountancy is balancing the theory and practical portions of the syllabus. While the subject is mostly calculation-based, theory questions do make up a good portion of the exam—and neglecting either part can cost you valuable marks.
So, how can you manage both theory and practice effectively? Here are some smart and simple strategies to help you prepare with confidence:
Understand, Don’t Memorise
When it comes to theory, avoid rote learning. Focus on understanding important terms, concepts, and the logic behind them. Topics like the meaning of accounting, accounting principles, and types of accounts are easy to grasp if you relate them to real-life situations.
Practise Practical Questions Regularly
The practical part includes topics like journal entries, ledger accounts, trial balance, BRS, depreciation, and final accounts. These require regular practice. Set aside time every day to solve numerical questions and revisit mistakes to learn from them.
Make Summary Notes
For theory chapters, create short notes with definitions, principles, and differences (e.g., between capital and revenue, cash and accrual basis). This will help you during revision and for answering 1- to 3-mark questions quickly.
Follow a Balanced Study Timetable
Don’t dedicate all your time to either theory or practicals. Create a balanced schedule—for example:
Use NCERT Books and Sample Papers
Stick to the NCERT textbook as your base. Then, move on to sample papers, previous years’ questions, and mock tests. This helps you understand the paper pattern and manage time during the actual exam.
Understand the Marking Scheme
Theory often appears in short-answer form (1–3 marks), while practical questions can range up to 6 marks. Knowing this helps you allocate time wisely during preparation and in the exam.
Treat both theory and practicals with equal importance. A strong hold on concepts and consistent practice is the key to scoring well in CBSE Class 11 Accountancy.
A common question most Class 11 students ask is: “Are NCERT books enough to prepare for the Accountancy exam?” The short answer is—yes, they are more than enough, especially if you're following the CBSE syllabus.
Let’s break it down to understand why NCERT is the go-to resource and where you might consider additional help.
Strictly Follows CBSE Syllabus: The NCERT textbook is designed as per the latest CBSE syllabus. Most of the questions in your school exams and even the final CBSE board exams are based directly on NCERT content.
Simple and Clear Language: NCERT books are written in easy-to-understand language, making concepts like journal entries, trial balances, and financial statements easier to grasp—even if you’re learning them for the first time.
Covers All the Basics: From theory to practicals, NCERT ensures every topic is covered. It provides clear definitions, solved examples, and practice questions to help build a strong foundation.
Best for Theory Questions: Many 1-, 3-, and even 4-mark questions in the exam are directly picked or adapted from NCERT exercises. Memorising theory from NCERT can help you score full marks in these sections.
When You May Need Extra Practice Books
While NCERT is sufficient for understanding concepts and covering the syllabus, you might consider reference books if:
NCERT is your first and most important resource for Class 11 Accountancy preparation. Focus on understanding every concept and solving all the back questions thoroughly. Once that’s done, you can move to reference books for revision and practice. Remember, quality matters more than quantity.
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