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CISCEISC (Commerce) Class 11
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Accounts ISC (Commerce) Class 11 CISCE Syllabus 2026-27

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CISCE Class 11 Accounts Syllabus - Free PDF Download

CISCE Syllabus 2026-27 Class 11: The CISCE Class 11 Accounts Syllabus for the examination year 2026-27 has been released by the Council for the Indian School Certificate Examinations, CISCE. The board will hold the final examination at the end of the year following the annual assessment scheme, which has led to the release of the syllabus. The 2026-27 CISCE Class 11 Accounts Board Exam will entirely be based on the most recent syllabus. Therefore, students must thoroughly understand the new CISCE syllabus to prepare for their annual exam properly.

The detailed CISCE Class 11 Accounts Syllabus for 2026-27 is below.

Academic year:

CISCE Class 11 Accounts Revised Syllabus

CISCE Class 11 Accounts Course Structure 2026-27 With Marking Scheme

#Unit/TopicWeightage
1  Introduction to Accounting 
2  Journal, Ledger and Trial Balance 
3  Bank Reconciliation Statement 
4  Depreciation 
5  Bills of Exchange 
6  Accounting Concepts 
7  Final Accounts and Concept of Trading, Profit and Loss Account and Balance Sheet (With and Without Adjustments), Marshalling of Balance Sheet 
8  Rectification of Errors 
9  Accounts from Incomplete Records 
10  Non Trading Organisation 
11  Introduction to the Use of Computers in Accounting 
 Total -
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Syllabus

1 Introduction to Accounting
  • Accountancy  
    • Meaning
    • Relationship with Book-Keeping and Accounting
    • Definition : Accountancy
    • Real-Life Examples
    • Key Takeaways
  • Concept of Account  
    • Types of Accounts  
      • Chart Showing Classification of Accounts in Double Entry System
      • Personal Accounts and Their Types 
      • Impersonal Accounts and Their Types 
  • Accounting Standards  
    • Introduction
    • Definition: Accounting Standards 
    • International Financial Reporting Standards (IFRS)
    • Examples of IFRS
    • Accounting Standards in India
    • How Accounting Standards in India Are Made
    • AS vs. Ind AS vs. IFRS
    • Explanation of Certain AS
    • Examples of Accounting Standards in India
    • Key Takeaways
  • Accounting Equation  
    • Definition: Accounting Equation
    • Formula: Accounting Equation
    • Origin of the Accounting Equation
    • Examples
  • Financial Accounting  
  • Cost Accounting  
  • Management Accounting  
  • Qualitative Characteristics of Accounting Information  
    • Introduction
    • Qualitative Characteristics 
    • Chart Showing Qualitative Characteristics 
    • Real-Life Examples
    • Key Takeaways
  • Advantages and Limitations of Accounting Users of Accounting Information  
  • Types of Accounting Documents  
    • Voucher  
      • Definition: Voucher
      • Types of Vouchers
      • Important Points Regarding Voucher Types
      • Examples for Each Voucher Type
      • Importance of Vouchers
      • Information Given by a Voucher
      • How to Prepare a Voucher
      • Key Takeaways
  • Basic Terms in Accounting  
    • Need to Know
    • Chart Showing Basic Accounting Terms
  • Purchases  
  • Sales  
  • Stock  
  • Profit  
    • Meaning of Profit
    • Kinds of Profit
    • Concepts of Profit
  • Loss  
  • Accounting  
    • Introduction
    • Definition: Accounting
    • Flowchart Showing Evolution of Accounting
    • Stages of Evolution
    • Real-Life Examples for Each Stage
    • Key Takeaways
  • Book-Keeping vs. Accountancy  
2 Journal, Ledger and Trial Balance
  • Books of Accounts > Journal  
    • Definition: Journal
    • Importance and Utility
    • Format and Contents
    • Example: Recording a Transaction in the Journal
    • Definition: Casting
    • Reasons for Casting of Journal
    • Steps in Journal Casting
    • Definition: Journalising
    • Process of Journalising
    • Key Takeaways
  • Recording of Journal Entries  
  • Concept of Account  
    • Types of Accounts  
      • Chart Showing Classification of Accounts in Double Entry System
      • Personal Accounts and Their Types 
      • Impersonal Accounts and Their Types 
  • Methods of Recording Accounting Information  
    • Book-Keeping Systems
    • Comparison between Book-Keeping Systems
  • Books of Accounts  
    • Definition: Books of Accounts
    • Purpose
    • Types
    • How Books of Accounts Help People Involved with the Business
    • Key Takeaways
  • Understanding the Ledger  
    • Importance of Ledger
    • Formats of Ledger
    • Example: Recording a Transaction in Ledger
    • Definition: Computerised Ledger Software
    • Manual Ledger vs. Computerised Ledger
    • Tally—An Example of Accounting Software
    • Key Takeaways
    • Balancing of Ledger Accounts  
      • Definition: Balancing of A Ledger Account
      • Process of Balancing
      • Balance B/d vs. Balance C/d
      • Examples: Balance B/d vs. Balance C/d
      • Example: Process of Balancing
      • Understanding Debit and Credit Balances
      • Types of Accounts and Their Balances
      • Key Takeaways
    • Posting  
      • Definition: Posting
      • Process of Posting
      • Examples: Posting from Journal
      • Example: Posting from Cash Book and Petty Cash Book
      • Example: Posting from Purchase Book and Sales Book
      • Example: Posting from Purchase Return Book and Sales Return Book
      • Example: Posting from Journal Proper
  • Practical Problems on Journal and Ledger.  
  • Cash Book > Petty Cash Book  
    • Definition: Petty Cash Book
    • Need to Maintain
    • Definition: Petty Cashier
    • Responsibilities of Petty Cashier
    • Types of Petty Cash Book
  • Sales Book  
    • Definition: Sales Book
    • Other Names of Sales Book Explained
    • Format and Contents
    • Example: Recording Transactions in Sales Book
  • Purchase Book  
    • Definition: Purchase Book
    • Other Names of Purchase Book Explained
    • Format and Contents
    • Example: Recording Transactions in Purchase Book
  • Sales Return Book  
    • Definition: Sales Return Book
    • Process of Sales Return
    • Format and Contents
    • Example: Recording Transactions in Sales Return Book
  • Purchase Return Book  
    • Definition: Purchase Return Book
    • Definition: Debit Note
    • Purchase Return Book: Format and Contents
    • Sample Debit Note, with Contents
    • Definition: Credit Note
    • Process of Purchase Return
    • Debit and Credit Notes: Names Explained
    • Example: Recording Transactions in Purchase Return Book
    • Key Takeaways
  • Journal Proper  
    • Definition: Journal Proper
    • Comparison with Journal
    • Entries Recorded in Journal Proper
    • Example: Recording Transactions in Journal Proper
  • Cash Book  
    • Definition: Cash Book
    • Features
    • Purpose
    • Types
    • Key Takeaways
  • Trial Balance  
    • Definition: Trial Balance
    • Advantages and Disadvantages, with Examples
    • Types
    • Methods of Preparation
    • Steps to Prepare Trial Balance
    • Example: Preparation of Trial Balance
    • Road to Trial Balance
    • Key Takeaways
  • Preparation of the Trial Balance by the Balance Method  
3 Bank Reconciliation Statement
  • Bank Reconciliation Statement(BRS)  
    • Definition: Bank Reconciliation Statement (BRS)
    • Difference between "Debit" and "Credit" Systems of the Bank and Businesses
    • Example: Difference between "Debit" and "Credit" Systems of the Bank and Businesses
    • Example : Understanding the Concept of BRS
    • Need for BRS
    • Key Takeaways
  • Preparation of an Amended Cash Book and a Bank Reconciliation Statement from the Given Cash Book Balance  
  • Preparation of an Amended Cash Book and a Bank Reconciliation Statement from the Given Cash Book Balance  
  • Preparation of an Amended Cash Book and a Bank Reconciliation Statement from the Extract of the Cash Book as Well as the Pass Book Relating to the Same Month  
4 Depreciation
  • Concept of Depreciation  
    • Introduction
    • Definition: Depreciation
    • Origin and Meaning of the Word “Depreciation”
    • Exceptions to Depreciation
    • Causes of Depreciation
    • Examples: Causes of Depreciation
    • Importance of Charging Depreciation
    • Examples: Importance of Charging Depreciation
    • Conditions for Charging Depreciation
    • Depreciation vs. Provisions vs. Reserves
    • Examples: Depreciation vs. Provisions vs. Reserves
    • Key Takeaways
  • Methods of Depreciation  
    • Fixed Instalment Method  
      • Definition: Fixed Instalment Method
      • Overview
      • Advantages and Disadvantages
      • Formula: When Scrap Value is Given
      • Example: When Scrap Value is Given
      • Formula: When Rate of Depreciation is Given
      • Example: When Rate of Depreciation is Given
      • Key Takeaways
    • Written Down Value Method  
      • Definition: Written Down Value (WDV) Method
      • Overview
      • Formula
      • Advantages and Disadvantages
      • Real-life Example
      • Comparison with Fixed Instalment Method
      • Key Takeaways
  • Accounting Treatment under Fixed Instalment and Written Down Value Methods  
    • Life Cycle of a Depreciable Asset
    • Journal Entries: In the Year of Purchase
    • Journal Entries: Second Year Onwards
    • Journal Entries: During the Year of Sale
    • Example under SLM Method: Purchase of Asset and Depreciation on the Same
    • Example under SLM Method: Partial Sale and Depreciation on Remaining Asset
    • Example under WDV Method : Purchase of Asset and Depreciation for First 2 Years
    • Example under WDV Method: Partial Sale and Depreciation of Remaining Asset
    • Key Takeaways
  • Accounting Treatment of Depreciation-By Creating Provision for Depreciation  
  • Accounting Treatment of Depreciation-Accumulated Depreciation Account  
  • Problems Relating to Purchase and Sale of Assets Incorporating the Application of Depreciation Under the Two Stated Methods  
5 Bills of Exchange
6 Accounting Concepts
  • Basis (Methods) of Accounting System  
    • Introduction
    • Methods
    • Real-Life Examples
    • Key Takeaways
  • Accounting Standards  
    • Introduction
    • Definition: Accounting Standards 
    • International Financial Reporting Standards (IFRS)
    • Examples of IFRS
    • Accounting Standards in India
    • How Accounting Standards in India Are Made
    • AS vs. Ind AS vs. IFRS
    • Explanation of Certain AS
    • Examples of Accounting Standards in India
    • Key Takeaways
  • Accounting Assumptions - Verifiable Objective  
  • Core Accounting Concepts  
    • Explanation of Concepts
    • Real-Life Examples
  • Accounting Assumptions - Timeliness  
7 Final Accounts and Concept of Trading, Profit and Loss Account and Balance Sheet (With and Without Adjustments), Marshalling of Balance Sheet
  • Provisions and Reserves  
    • Meaning
    • Difference Between Provisions and Reserves
    • Examples
  • Types of Reserves-Revenue Reserve  
  • Types of Reserves-Capital Reserve  
  • Types of Reserves-General Reserve  
  • Types of Reserves-Specific Reserves  
  • Types of Reserves-Secret Reserves  
  • Basic Terms in Accounting  
    • Need to Know
    • Chart Showing Basic Accounting Terms
  • Revenue and Deferred Revenue Expenditure  
    • Features of deferred revenue expenditure
  • Meaning of Capital Income and Revenue Income  
  • Difference Between Capital Income and Revenue Income  
  • Meaning of Capital Profit and Revenue Profit  
  • Difference Between Capital Profit and Revenue Profit  
  • Meaning of Capital Loss and Revenue Loss  
  • Difference Between Capital Loss and Revenue Loss  
  • Marshalling of a Balance Sheet Or Assets and Liabilities  
  • Final Accounts : Proprietary Concern  
    • Trading Account  
      • Definition: Trading Account
      • Format and Contents
      • Nature and Working of Trading Account
      • Journal Entries for Preparing Trading Account
      • Real-Life Example
      • Key Takeaways
    • Profit and Loss Account  
      • Definition: Profit and Loss Account
      • Comparison with Trading Account
      • Format and Contents
      • Reason for Deduction of Old RDD from Bad Debts
      • Wages & Salaries vs. Salaries & Wages
      • Gross Profit/Loss vs. Net Profit/Loss
      • Journal Entries for Preparing Profit and Loss Account
      • Real-Life Example
      • Key Takeaways
    • Balance Sheet  
      • Definition: Balance Sheet
      • Key Features and Rules
      • Format and Contents
      • Journal Entries for Preparing Balance Sheet
      • Definition: Adjustments in Final Accounts
      • Features of Adjustments in Final Accounts
      • Important Adjustments: Final Accounts of a Proprietary Concern
      • Key Takeaways
  • Adjustments of Financial Statements - Goods Distributed as Free Samples and Manager's Commission  
  • Adjustments of Financial Statements - Abnormal Loss  
8 Rectification of Errors
  • Errors in Accounting  
    • Introduction
    • Definition: Errors in Accounting
    • Definition: Rectification of Accounting Errors
    • Need for Rectification of Accounting Errors
    • Reasons for Accounting Errors
    • Key Takeaways
    • Types of Errors  
      • Overview
      • Examples: Errors of Omission
      • Examples: Errors of Commission
      • Examples: Errors of Principle
      • Examples: Compensating Errors
      • One-Sided Errors vs. Two-Sided Errors
      • Classification of One-Sided and Two-Sided Errors
      • Key Takeaways
  • Detection and Rectification of Errors  
    • Definition: Rectification of Accounting Errors
    • Methods of Rectification
    • Definition: Rectifying Entry
    • Formula for Rectifying Entry
    • Example: Rectifying Entry
    • Examples: Rectification of Errors
    • Key Takeaways
  • Suspense Account  
    • Definition: Suspense Account
    • Importance
    • Situations Requiring a Suspense Account
    • Rules and Facts Regarding Suspense Account
    • Real-life Analogy
    • Example: Opening Suspense Account
    • Process of Closing Suspense Account
    • Key Takeaways
  • Rectification of Errors After the Preparation of Final Accounts Through P/L Adjustment A/C  
9 Accounts from Incomplete Records
  • Characteristics and Limitations of Single Entry  
  • Concept of Single Entry System  
    • Introduction
    • Definitions
    • Reasons for Suitability
  • Ascertainment of Profit or Loss by Statement of Affairs Method  
    • Preparing Statement of Affairs
    • Difference between Statement of Affairs and Balance Sheet
10 Non Trading Organisation
  • Meaning of Non Trading Organization  
  • Objectives of Non Trading Organisation  
  • Non Trading Organisation - Necessity and Treatment of Specific Items  
  • Receipts and Payments Account  
    • Introduction
    • Format
    • Features
    • Types of Receipts
    • Types of Payments
    • Specimen of Receipts and Payments Account
  • Difference Between Receipts and Payments Account and Cash Book  
  • Income and Expenditure Account  
    • Introduction
    • Features
    • Specimen
  • Difference Between Income and Expenditure Account and Profit and Loss Account.  
11 Introduction to the Use of Computers in Accounting
  • Computerized Accounting System (CAS)  
    • Meaning
    • Features
    • Importance
    • Components  
    • Creation of Accounting Documents
  • Advantages and Limitations of CAS (Computer Accounting System)  
  • Introduction to Accounting Information System (AIS) as a Part of MIS  
  • Management Information System.  
  • Trial Balance  
    • Definition: Trial Balance
    • Advantages and Disadvantages, with Examples
    • Types
    • Methods of Preparation
    • Steps to Prepare Trial Balance
    • Example: Preparation of Trial Balance
    • Road to Trial Balance
    • Key Takeaways
  • Preparation of Profit and Loss Account  
  • Accounting Software  

Question PapersVIEW ALL [6]

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