Class 11 Accountancy Syllabus 2026–27
Complete Breakdown
Everything you need to know about the CBSE Class 11 Accountancy syllabus for the academic year 2026–27 — unit-wise topics, marks distribution, project work guidelines, and question paper design — all in one place.
📄 Official Syllabus PDF
Download the complete CBSE Class 11 Accountancy Syllabus 2026–27 (Subject Code 055)
The Central Board of Secondary Education (CBSE) has released the official Accountancy syllabus for Class 11 (2026–27) under Subject Code 055. The course is divided into Part A: Financial Accounting-I, Part B: Financial Accounting-II, and a mandatory Project Work component. This blog gives you a complete, student-friendly walkthrough of every unit, topic, and exam expectation.
Marks Distribution at a Glance
The total paper is of 100 marks — 80 marks for theory (3 hours) and 20 marks for project work. Here’s how the theory marks are split:
| Part | Unit | Marks |
|---|---|---|
| Part A: Financial Accounting-I | ||
| Unit 1: Theoretical Framework | 12 | |
| Unit 2: Accounting Process | 44 | |
| Part B: Financial Accounting-II | ||
| Unit 3: Financial Statements of Sole Proprietorship | 24 | |
| Part C: Project Work | 20 | |
| Total | 100 | |
- Unit 2 (Accounting Process) carries the highest weightage — 44 marks. Prioritise it.
- Unit 3 (Financial Statements) at 24 marks is the most application-heavy unit. Practise journal entries and balance sheet preparation daily.
- Project Work (20 marks) is your easiest scoring opportunity — do not ignore it.
Unit 1: Theoretical Framework (12 Marks)
Introduction to Accounting
Core TheoryThis section establishes the conceptual foundation. Topics covered:
Basic Accounting Terms:
Theory Base of Accounting
ConceptsUnit 2: Accounting Process (44 Marks)
This is the largest and most marks-dense unit. It covers the complete accounting cycle from source documents to final error rectification.
Recording of Business Transactions
High WeightageVouchers & Accounting Equation
Books of Original Entry
📌 Note: Includes trade discount, freight & cartage expenses for simple GST calculation.
Ledger
Bank Reconciliation Statement
ApplicationStudents should be able to reconcile bank balance as per the cash book with the balance as per the pass book / bank statement.
Depreciation, Provisions & Reserves
Conceptual + PracticalDepreciation
📌 Note: Change of method is excluded from scope.
Provisions & Reserves
Trial Balance & Rectification of Errors
High ImportanceUnit 3: Financial Statements of Sole Proprietorship (24 Marks)
Financial Statements
Most Practical UnitTrading & Profit and Loss Account
Balance Sheet
Adjustments in Financial Statements
Incomplete Records
📌 Note: Conversion method is excluded from scope.
Part C: Project Work (20 Marks)
Students must complete any one of the following three project options:
Source Documents & Vouchers
Collection of source documents, preparation of vouchers, and recording transactions using vouchers.
Bank Reconciliation Statement
Prepare a BRS using a given cash book and pass book with 20–25 transactions.
Comprehensive Business Project
Full-cycle project for a sole proprietorship — journal, ledger, trial balance, P&L and Balance Sheet. Include pie charts / bar diagrams and simple GST transactions.
Students can choose from a wide range of businesses. Some popular choices suggested by CBSE:
- Beauty parlour, Men’s saloon, Tailoring shop
- Cake shop, Chocolate shop, Confectionery
- Grocery shop, Stationery shop, Shoe shop
- Coffee shop, Juice shop, Ice cream parlour
- Ladies wear, Men’s wear, Kiddies wear
Question Paper Design 2026–27
The 80-mark theory paper is structured around three cognitive levels:
Recall facts, basic concepts, interpret and describe ideas
Solve new problems using acquired knowledge, facts and techniques
Break down information, defend opinions, propose alternative solutions
📥 Download the Full Syllabus PDF
Get the official CBSE Class 11 Accountancy Syllabus 2026–27 (Subject Code 055) — free download
