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The CBSE (Central Board of Secondary Education) has made certain changes to the 12th-class Accountancy syllabus. The latest CBSE 12th Accountancy Deleted Syllabus 2026 will help in rationalizing the curriculum and it will also reduce the workload of students. The decision to cut off some parts of the syllabus shows alignment with the National Education Policy. Thus, if you are preparing for the CBSE 12th Exam 2026, then make sure to follow the updated syllabus only.
The CBSE 12th Deleted Syllabus 2026 will certainly help you to achieve academic excellence. Various topics and sub-topics have been crossed out in the subject of Accountancy. Hence, it is an outstanding opportunity to strengthen the core concepts in this subject. The entire chapters related to Accounting for Not-for-Profit Organizations and Database Management System for Accounting have been deleted. Furthermore, comparative and common-size statement topics have also been eliminated. So, it will become a lot easier to create an ideal exam strategy.
This write-up shares all the fundamental aspects of the CBSE 12th Accountancy Deleted Syllabus 2026. Hence, if you are a CBSE 12th Commerce student then carefully go through the upcoming details.
Also Read: CBSE Class 12 Syllabus 2026
Once you comprehend the CBSE 12th Accountancy Deleted Syllabus 2026 then it will get very easy to create a study plan. Here is the chapter-wise list of deleted topics -
|
Chapters |
Deleted Topics |
|
Part A – Accounting for Not-for-Profit Organizations |
Complete chapter deleted |
|
Part B – Financial Statement Analysis |
Comparative statements and common size statements have been deleted |
|
Part B – Computerized Accounting |
The entire chapter related to the Database Management System for Accounting has been removed |
Also Read: CBSE 12th Class Admit Card
Whenever you start preparing for the subject of Accountancy then make sure to have an updated syllabus by your side. It will help you to get rid of all sorts of doubts. Here is the table with the updated PDF for the CBSE 12th Accountancy syllabus -
|
CBSE 12th Accountancy Syllabus 2026 – Download PDF |
Also Read: CBSE Class 12th Previous Year Question Papers
The CBSE 12th Accountancy Theory question paper is of 80 marks and 20 marks are reserved for the project work. Hence, the total weightage of the CBSE 12th Accountancy paper is 100 marks. You will be given the initial 15 minutes to read the question paper and in the subsequent 3 hours, you will have to write the answers. The theory question paper will have 2 parts (A and B). Part A is compulsory for all students and from Part B; you can either choose Option 1 (Analysis of Financial Statements) or Option 2 (Computerized Accounting). There will be 34 questions in total (in parts A and B). The question paper will be a mix of MCQS, short, and long answer-type questions. Part A will carry 60 marks and Part B will carry 20 marks. The table below will help you to understand the CBSE 12th Accountancy theory question paper pattern in the right way -
|
Section/Part |
Number of Questions |
Marks Allotted |
|
A |
Question number 1 to 16 are MCQs of 1 mark each.
Question number 17 to 20 are short answer type questions of 3 marks each.
Question numbers 21 and 22 are long answer type - 1 questions of 4 marks each.
Question numbers 23 to 26 are long answer type - 2 questions of 6 marks each.
|
16 x 1 = 16
4 x 3 = 12
2 x 4 = 8
4 x 6 = 24 |
|
B |
Question numbers 27 to 30 are MCQs of 1 mark each.
Question numbers 31 and 32 are short answer type questions of 3 marks each.
Question number 33 is a long answer type - 1 question of 4 marks.
Question number 34 is a long answer type - 2 question of 6 marks. |
4 x 1 = 4
2 x 3 = 6
1 x 4 = 4
1 x 6 = 6 |
|
Total |
|
80 Marks |
Also Read: CBSE Class 12th Sample Papers
It is important to understand the exact weightage of different topics for the CBSE 12th Accountancy. Once you analyze the weightage, sufficient time can be allocated to every topic. Here is a realistic idea about the topic-wise weightage pattern -
|
Topics |
Weightage |
|
Part A - Accounting for Partnership Firms – partnership deed, capital accounts, appropriation account, profit sharing ratio, withdrawals by partners, goodwill, admission, retirement, and death of a partner, reconstitution & dissolution of a partnership firm, etc. |
30% |
|
Part A - Accounting for Companies – share capital, debentures, redemption terms, collateral, issuance at par, premium, and discount, equity and preference shares, over and under subscription, calls in arrears and advances, disclosure of share capital in balance sheet, etc. |
30% |
|
Part B - Financial Statement Analysis and Cash Flow Statement – financial statements of a company, profit and loss statement, balance sheet, comparative statements, solvency ratios, activity ratios, profitability ratios, cash and cash flow equivalents, preparation of cash flow statement, etc.
OR
Part B – Computerized Accounting – computerized accounting system overview, software packages, electronic spreadsheet idea, diagram-based depiction of data, applications to create ratio analysis, etc. |
20% |
|
Practical Work |
20% |
You must understand that these percentages are approximate values based on the findings of the CBSE 12th Accountancy latest syllabus pattern. To obtain the correct and most up-to-date knowledge about the weightage or syllabus, you must visit the designated website of the board at cbseacademic.nic.in.
Also Read: CBSE Class 12th Exam Preparation Tips
There are many benefits of the CBSE 12th Accountancy Deleted Syllabus 2026 and here is a general idea about the advantages –
You can create a better exam strategy because of the reduced syllabus.
More attention can be paid to the fundamental topics.
Your academic anxiety will go away.
While solving the previous years’ CBSE Accountancy question papers and test papers, you can leave out the questions from the deleted syllabus.
Your conceptual knowledge will get better, and you will get more time for practice and revision.
For more knowledge-worthy updates about the CBSE 12th Exam, follow Getmyuni!
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