CBSE Class 12 Accountancy Syllabus

CBSE Class 12 Accountancy Syllabus

Class 11 Accountancy Syllabus

Given below is the syllabus for Class 12 Accountancy


1. Introduction to Accounting

2. Theory Base of Accounting

3. Recording of Transactions – 1

4. Recording of Transactions – 2

Detailed syllabus of Accountancy


Part A: Accounting for Companies and Partnership Firms

Unit 1: Accounting for Partnerships – Basic concepts

  • Accounting for Partnership firms
  • Retirement and death of a partner
  • Admission of a partner
  • Dissolution of a partnership firm

Unit 2: Accounting for Companies

  • Accounting for Share Capital
  • Accounting for Debentures


Part B: Financial Statement Analysis

Unit 3: Analysis of Financial Statements

  • Financial statements of a company
  • Financial Statement Analysis
  • Accounting Ratios
  • Meaning of Accounting Ratios
  • Objectives of Ratio Analysis
  • Advantages and Disadvantages of Ratio Analysis
  • Limitations of Ratio Analysis
  • Types of Ratios
  • Liquidity Ratios
  • Solvency Ratios
  • Activity (or Turnover) Ratio
  • Profitability Ratios

Unit 4: Cash Flow Statement

  • Cash and Cash Equivalents
  • What is Operating Cash Flow?


Choose EduSaksham¢î
Embrace Better Learning