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Introduction: The Board of School Education, Haryana, Bhiwani has updated the class 11th accountancy syllabus for the academic year 2025-26. Those candidates who have taken admission in class 11th can download the syllabus from the official website. Knowing the syllabus well is very important for the students entering the 11th class in the Commerce stream, as it is for the first time that they will be studying the subject Accountancy. The syllabus contains a detailed list of topics that are relevant from an exam point of view. Along with the syllabus, chapter-wise division of marks has also been provided to the students. This will help the students gain a clear understanding of the syllabus and weightage of the topics.
HBSE Class 11 Accountancy - Syllabus and Chapter-wise Division of Marks (2025-26)
Class- XI
Subject: Accountancy
Code: 903
General Instructions:-
The Annual Examination will be of 60 marks, the Practical Examination will be of 20 marks and 20 marks weightage shall be for Internal Assessment.
For Practical Examination: i) Practical File 04 marks. ii) Written test based on project 12 marks. iii) Viva-voce of 04 marks.
For Internal Assessment:
There will be a Periodic Assessment that would include:
i) For 6 marks- Three SAT exams will be conducted and will have a weightage of 06 marks towards the final Internal Assessment.
ii) For 2 marks- One half-yearly exam will be conducted and will have a weightage of 02 marks towards the final Internal Assessment.
iii) For 2 marks- The Subject teacher will assess and give a maximum of 02 marks for CRP (Classroom participation).
iv) For 5 marks- A project work to be done by students and will have a weightage of 05 marks towards the final Internal Assessment.
v) For 5 marks- Attendance of the student will be awarded 05 marks as:
| 75% to 80% - | 01 marks |
| Above 80% to 85% | 02 marks |
| Above 85% to 90% | 03 marks |
| Above 90% to 95% | 04 marks |
| Above 95% | 05 mark |
HBSE Class 11 Accountancy - Syllabus 2025 Course Structure
| S No. | Units | Marks |
| 1 | Unit 1. Introduction to accounting Introduction to accounting Basic Accounting Terms Unit 2.Theory base of accounting Accounting Principles Process and Base of Accounting Systems of Accounting | 14 |
| 2 | Unit 3. Recording of Transactions-I Business Transactions and Source Documents Accounting Equation Journal with GST Ledger | 11 |
| 3 | Unit 4. Recording Of Transactions -II Cash Book Special purpose Subsidiary Books | 10 |
| 4 | Unit 5. Bank Reconciliation Statement Unit 6. Trial Balance And Rectification of errors Unit 7. Depreciation and Provisions and Reserves | 15 |
| 5 | Unit 8. Financial Statements-I Unit 9. Financial Statements-II (with adjustments) | 15 |
| Total | 60 | |
| Practical Examination | 20 | |
| Internal Assessment | 20 | |
| Grand Total | 100 | |
Haryana BSEH Class 11 Accountancy Syllabus 2025
In the table given below, students can find all the important topics related to the subject which will be helpful in understanding the syllabus.
| Units | Topics and Sub-Topics |
| CHAPTER 1 INTRODUCTION TO ACCOUNTING | Meaning of Accounting Accounting as a source of information Objectives of Accounting Role of Accounting Basic terms in accounting |
| CHAPTER 2 THEORY BASE OF ACCOUNTING | Fundamental accounting assumptions: GAAP: Concept Basic accounting concepts Systems of Accounting Basis of accounting Accounting standards Goods and Service Tax |
| CHAPTER 3 RECORDING OF TRANSACTIONS-I | Business Transactions and Source Documents Accounting Equation Using Debit and Credit Books of Original Entry The Ledger Posting From Journal |
| CHAPTER 4 RECORDING OF TRANSACTIONS- II | Cash Book Purchase Book Purchase Return Book Sales Book Sales Return Book Journal Proper Balancing Of Accounts |
| CHAPTER 5 BANK RECONCILIATION STATEMENT | Need for Bank Reconciliation Statement. Preparation of Bank Reconciliation Statement. |
| CHAPTER 6 TRIAL BALANCE AND RECTIFICATION OF ERRORS | Trial balance: Meaning, Objectives and preparation of Trial Balance Significance of Agreement of Trial Balance Detection and rectification of Errors |
| CHAPTER 7 DEPRECIATION, PROVISIONS AND RESERVES | Depreciation: Meaning, Features, Need, Causes Other similar terms: Depletion and Amortization Factors affecting the amount of Depreciation Methods of Depreciation:
Difference between Straight Line Method and Written down Value Method Method of recoding depreciation Effect of addition or extension to the existing asset Treatment of disposal of asset. Provisions Reserves Secret Reserves |
| CHAPTER 8 FINANCIAL STATEMENTS-I | Shareholders and their Information Requirements Distinction between Revenue and Capital Financial statements Trading and Profit and Loss Account Operating Profit (EBIT) Preparation of Balance Sheet Opening Entry |
| CHAPTER 9 FINANCIAL STATEMENTS-II (WITH ADJUSTMENTS) | Need for Adjustments. Adjustments in preparation of financial statements with respect to: - Closing stock, outstanding expenses, prepaid expenses, accrued income, income received in advance. Depreciation, bad debts, provision for doubtful debts, provision for discount on debtors. Interest on capital and manager’s commission. Methods of Presenting the Financial Statements |
HBSE Class 11 Accountancy Syllabus 2025-26 PDF Download Here:
Download HBSE Class 11 Accountancy Syllabus PDF
HBSE Class 11 Accountancy Question Paper Design
| Competencies | Marks | Percentage |
| Knowledge | 24 | 40% |
| Understanding | 18 | 30% |
| Application | 12 | 20% |
| Skill | 06 | 10% |
| Total | 60 | 100% |
| Type of Question | Marks | Number | Description | Total Marks |
| Objective Questions | 1 | 15 | 6 Multiple Choice Questions, 3 Fill in the Blanks Questions, 3 One Word Answer Type Questions, 3 AssertionReason Questions | 15 |
| Very Short Answer Type Question | 2 | 06 | Internal choice will be given in any 2 questions | 12 |
| Short Answer Type Question | 3 | 06 | Internal choice will be given in any 2 questions | 18 |
| Essay Answer Type Question | 5 | 03 | Internal options will be given in all the questions | 15 |
| Total | 30 | 60 |
HBSE Class 11 Accountancy 2025-26: PRESCRIBED BOOKS:
Financial Accounting -I Class XI BSEH Publication NCERT
Financial Accounting –II Class XI BSEH Publication NCERT
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