ISC Class 12 Accountancy Syllabus 2025-26 - ISC 12th Accountancy Syllabus Download PDF

ISC Class 12 Accountancy Syllabus 2025-26: The Council for Indian School Certificate Examinations has released the ISC Board Class 12 Accountancy Syllabus 2025-26. You can get the detailed syllabus by visiting the official website of the ISC board. The syllabus is divided into three sections. Section A is worth 60 marks, and Sections B and C are counted for 20 marks each. All the questions in section A will be compulsory. Students can make a choice between questions from section B or C. Students must go through the latest ISC 12th Exam Pattern 2026 of Accountancy.

Students will get 3 hours to solve 80 marks question paper (section A, B, and C). In section A, there are 2 parts with 60 marks. Part 1 is worth 12 marks including different types of questions such as short answer questions, application and skills related to elementary, testing of knowledge, and more. Further, part 2 is divided into sections B and C. Out of three questions here, students can opt for any 2. The ISC Class 12th Board exam 2025 will be held from February 13, 2026, to April 5, 2026 tentatively. The detailed ISC 12th Time Table 2026 will be released in December 2026 tentatively. In this article, students can know all the chapters included in the subject. They can plan a schedule and prepare the ISC class 12 Accountancy syllabus 2025-26.
Read more: ISC Class 12 Sample Paper 2026

ISC Class 12 Accountancy Syllabus 2025-26: Download PDF

Click on the link below to download the ISC Board Class 12 Accountancy Syllabus 2025-26 PDF:

Download ISC Board Class 12 Accountancy Syllabus 2025-26 PDF

ISC Board Class 12 Accountancy Syllabus 2025-26 Course Structure

There are different units consisting of various chapters in all sections. Students can go through the detailed syllabus of the class 12 Accountancy subject to make a study plan. The students can visit the official website at https://www.cisce.online/ and get the syllabus.

Section	Topic	Marks
Partnership Accounts	--	--
Section A	Fundamentals of Partnership	10 marks
	Goodwill	18 marks
	Reconstitution of Partnership
	Admission
	Retirement and Death of a Partner
	Dissolution of a Partnership Firm	8 marks
Joint Stock Company Accounts	--
Issue of Shares	--	11 marks
Issue of Debentures	--	9 marks
Redemption of Debentures	--
Final Accounts of Companies	--	7 marks
SECTION B (MANAGEMENT ACCOUNTING)
Financial Statement Analysis	--	4 marks
Cash Flow Statement	--	8 marks
Ratio Analysis	--	8 marks
SECTION C (COMPUTERISED ACCOUNTING)
Accounting Application of Electronic Spread Sheet	--	10 marks
Database Management System (DBMS)	--	10 marks
Total		80 marks

Also read: ISC Class 12 Syllabus 2026

ISC Class 12 Accountancy Syllabus 2025-26 Chapter-wise

Below are the topics in each chapter that will be covered in ISC Class 12 Accountancy syllabus:

1. Partnership Accounts

• Fundamentals of Partnership
• Provisions of the Indian Partnership Act, 1932
• Profit and Loss Appropriation Account
• Partners’ Capital and Current Accounts
• Concept of Goodwill
• Mode of Valuation
• Reconstitution of Partnership
• Retirement and Death of a Partner
• Dissolution of a Partnership Firm.

2. Joint Stock Company Accounts

• Issues of Shares
• Issue of Debentures
• Redemption of Debentures
• Debenture Redemption Reserve (DRR)
• Final Accounts of Companies

3. Financial Statement Analysis

• Meaning, significance and limitations of Comparative Statements and Common Size Statements
• Preparation of Comparative Balance Sheet and Statement of Profit and Loss (inter-firm and intra-firm) showing absolute change and percentage change.
• Common Size Balance Sheet
• Common Size Statement of Profit and Loss

4. Cash Flow Statement

• Meaning, importance and preparation of a Cash Flow Statement.
• Calculation of net cash flows from operating activities based on Indirect Method only.
• Preparation of Cash Flow Statement on the basis of operating, investing and financing activities.

5. Ratio Analysis

• Liquidity Ratios
• Solvency Ratios
• Activity Ratios
• Profitability Ratios

6. Accounting Application of Electronic Spreadsheet

• Concept of Electronic Spreadsheets
• Features Offered by Electronic Spreadsheets
• Application of spreadsheets in generating payroll, sale of goods, marks obtained by students, and business transactions
• Data Presentation

7. Database Management System (DBMS)

• Concept and Features of DBMS
• Types of DBMS
• Basic Commands (Select, Where, And, Or, Update, Delete)
• Basic Functions (Avg, Count, Max, Min, Sum)
• DBMS in Business Application

ISC Class 12 Accountancy Practical Exam Syllabus 2025-26

The ISC Class 12 Accountancy practical exam syllabus includes two project works of 20 marks. The marks allocated for each project work are 10 marks. The marks distribution of each project work is as follows:

Particulars	Weightage
Overall format	1 mark
Content	4 marks
Findings	2 marks
Viva-voce based on the Project only	3 marks

ISC Class 12 Accountancy List of Suggested Projects

You can go through the below-mentioned list of projects that you need to undergo in ISC Class 12 Accountancy exam:

• Preparation of Journal / sub-division of journal, Ledger, Trial balance and Financial Statements of a partnership form of business on the basis of a case study.
• Preparation of a Cash Flow Statement with the help of audited / unaudited / imaginary Balance Sheets of a company for two consecutive accounting years or two consecutive quarters of an accounting year could be taken along with at least five additional information (depreciation, purchase/ sale of fixed assets, dividend paid/ proposed, tax paid/ proposed, amortization of intangible assets, profit or loss on sale of fixed assets including provision for depreciation on them and profit or loss on sale of investment).
• Preparation of Common Size and Comparative Income Statement and Balance Sheet of a company by taking into account its audited, unaudited / imaginary financial results of two consecutive quarters of an accounting year or of two consecutive accounting years.
• Taking the audited/ unaudited / imaginary financial results of any leading company, its liquidity, solvency, activity and profitability ratios of two consecutive accounting years or of two consecutive quarters of an accounting year should be calculated and the comparison of the ratios of both the years or quarters should be shown graphically and/ or pictorially (bar diagrams and pie charts).
• Employee Salary Sheet
• Revenue and Commission Statement
• Spreadsheet on Outstanding Report
• Database Management

(i) Create a Database with at least 10 records with each record having the following fields: Employees Details: PAN Number, Name, Address and Phone Number (ii) Sort the names in alphabetical order. (iii) The Employee database has another table called Loan Details that stores the details of loan taken by various employees. Create a query that gives a list of employees names along with loan details. The loan details table has following fields: Loan Amount, Loan Date, Interest Rate, Amount Paid and Amount Balance.

• Selection Grade Card

How To Download ISC Class 12 Accountancy Syllabus 2025-26?

ISC Board Class 12 Accountancy syllabus 2025-26 is provided on the official website of the board. By following the simple steps, students can download the ISC Board Class 12 Accountancy syllabus 2025-26 and prepare for board exams. Let us take a look at the easy steps to download the syllabus.

• Step 1: Students can visit the official website of the ISC board at https://www.cisce.online/
• Step 2: On the homepage, find and click on the ISC (Class XII) option.
• Step 3: Check the drop-down menu and click on ISC Examination.
• Step 4: Read the description and click on ‘Regulations & Syllabuses’.
• Step 5: The syllabus for different years will appear on the screen. Students can click on the current academic year to download the syllabus

Read more: ISC Class 12 Previous Year Question Paper
Students can keep visiting the page to get the latest updates related to the ISC Board Class 12 Accountancy syllabus 2025-26.