CBSE Class 12 Accountancy Syllabus for 2026-27

The study in Accountancy is introduced at the +2 stages of the Senior Second of Secondary Education because formal Commerce Education is only provided after 10 years of education. Even with how quickly the economy is changing, accounting as a source of financial data has made a name for itself at the senior secondary level. Its instructional materials provide students with a strong foundation in basic accounting concepts and techniques while also introducing them to the changes that are taking place in the preparation and presentation of financial statements in accordance with the Companies Act of 2013 and the corresponding accounting standards.
The Accounting course puts a strong emphasis on fostering fundamental knowledge of accounting as an information system. The production of accounts for a sole proprietorship firm is a focus of Class XI's basic accounting principles and procedures. Additionally, the students are taught how to calculate the GST (Goods and Services Tax) when recording commercial transactions. The accounting treatment of GST is only included in class XI's curriculum.
The entire accountancy curriculum at the senior secondary level introduces students to the corporate world and places a strong emphasis on bolstering the subject's basics.