Accountancy tuition Class 12 lives in the working notes, and Edutara's hundreds of commerce tutors teach it at home or online. A tutor sits with one learner, watches the pen move, and fixes the step where the balance sheet stops balancing.
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What is
Accountancy is subject code 055 in the CBSE senior secondary scheme, and it runs across both years as one subject. Class 11 builds the process that turns a voucher into a balance sheet for a sole trader. Class 12 takes that same process into firms with several owners and into companies. In each year the CBSE paper is 80 marks in three hours, with 20 marks kept aside for project work. Almost every mark comes from a question the learner solves on paper, with the figures shown.
Key Points
CBSE gives Class 11 twelve marks for the theoretical framework, 44 for the accounting process and 24 for the financial statements of a sole proprietorship.
In Class 12, Part A holds 60 marks: partnership firms take 36 of them and company accounts 24.
Part B is a 20-mark choice: Financial Statement Analysis with the Cash Flow Statement, or Computerised Accounting.
Project work carries 20 marks in both years, split by CBSE into a 12-mark file and an 8-mark viva voce.
The ISC Accounts paper (858) also runs three hours for 80 marks, arranged in Sections A, B and C.
Ledger work needs a surface to write on and a person who can see what was written. Both of these formats keep that.
The tutor comes to your home with a register and a pen. Long questions on partnership and company accounts are worked side by side, so a wrong posting is caught in the third line, long before the end of the page.
Lessons run over a call with a shared screen or a writing tablet. The learner photographs a solved question, the tutor marks it live, and every working note is read line by line.
Class 11 is where the habits are built. Class 12 is where they are tested on firms, on companies and on a board paper.
Vouchers, journal, subsidiary books, ledger and trial balance, then the trading and profit and loss account and the balance sheet of a sole trader. GST calculation is taught here and stays here.
Subjects:
Focus Areas:
Sixty of the eighty marks. Profit and loss appropriation, goodwill and its valuation, admission, retirement, death and dissolution, then share capital and debentures presented as Schedule III requires.
Subjects:
Focus Areas:
A school follows either Financial Statement Analysis, which carries 12 marks of ratios and comparative statements with 8 marks for the cash flow statement, or Computerised Accounting for the whole 20.
Subjects:
Focus Areas:
The same ledgers reappear in a B.Com degree, in CUET (UG), where the NTA lists Accountancy / Book-Keeping as domain subject 301, and in the ICAI Foundation course, whose first paper is Accounting.
Subjects:
Focus Areas:
The modules follow the CBSE units in the order the textbooks teach them. An ISC learner covers the same ground in a different arrangement.
Based on the CBSE Accountancy (055) curriculum for the 2026-27 session and the CISCE Accounts (858) syllabus.
| Module & Description | Topics Covered |
|---|---|
Theoretical framework The vocabulary the rest of the subject is written in: entity, drawings, capital and revenue expenditure, the accounting assumptions, the difference between the cash basis and the accrual basis, and where accounting standards apply. |
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Recording and the ledger Source documents become vouchers, vouchers become journal entries, and entries are split across the cash book, the purchases and sales books, the two return books and the journal proper before anything is posted. |
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Trial balance, errors and reconciliation Where a Class 11 learner first meets a figure that will not agree. Errors are classified, located and rectified, a suspense account holds the difference, and the bank column is reconciled with the pass book. |
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Depreciation, provisions and reserves Straight line and written down value, charged either to the asset account or to a provision for depreciation account, with the disposal of an asset worked through. Reserves are then sorted into their kinds. |
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Financial statements of a sole proprietorship Trading account, profit and loss account and balance sheet, together with the adjustments that decide the marks: closing stock, outstanding and prepaid expenses, accrued income, bad debts and the manager's commission. |
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Accounting for partnership firms Thirty-six of the eighty marks in Class 12. The appropriation account divides the profit, goodwill puts a value on reputation, and every change in the firm rewrites the capital accounts and the balance sheet. |
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Accounting for companies Shares and debentures seen from the company's own books: what happens when an issue is oversubscribed, when a shareholder stops paying, and when forfeited shares are put back on the market. |
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Analysis, cash flow and the computerised option The Part B choice. One route reads a company's published statements through comparative and common size statements, ratios and a cash flow statement. The other route does the accounting work on a computer. |
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| Total: 8 modules, 47 topics | |
Commerce arrives suddenly in Class 11, and the people who ask for help with it are usually at one of four points.
Nobody has taught accountancy before Class 11, so the whole class starts level. The ones who struggle later are usually the ones who learned a journal entry by its shape and never asked which account was being debited.
Recommended:
Sixty of the eighty marks sit in partnership and company accounts, and both are long-form. This learner needs speed with a clean format, and a tutor who marks working notes the way an examiner reads them.
Recommended:
The CISCE paper has its own arrangement: a compulsory Section A, then a choice between Management Accounting and Computerised Accounting, and two project assignments assessed with a visiting examiner.
Recommended:
B.Com admission, the accountancy paper in CUET (UG) and the ICAI Foundation course all reopen these chapters. Steady work in Class 11 and 12 is what makes every one of them feel familiar later.
Recommended:
CBSE publishes the marks for every unit before the year begins, so a learner can see which chapters deserve the most hours.
80 marks
Theory paper
3 hours
Duration
20 marks
Project work
2026-27
Session
PART
Everything that happens to a firm while its owners change. The appropriation account divides the profit, goodwill puts a value on reputation, and each reconstitution rewrites the capital accounts and the balance sheet.
Core Topics
Common Sticking Points
Admission, retirement, death and dissolution use overlapping steps in a different order each time. A learner who memorises one sequence will put a revaluation account into a dissolution question.
Marks in the CBSE paper
36 marks
Marks are from the CBSE Accountancy (055) curriculum for the 2026-27 session. Part B is a single choice worth twenty marks: a school follows either Financial Statement Analysis or Computerised Accounting, and the project or practical work carries a further twenty.
Written for this page, in the shape a tutor would put in front of a Class 12 learner during the first week of partnership accounts.
Accounts and ratios you will need
Build the figure
Check yourself
A and B share profits 3:2. They admit C for a one-fifth share, and C takes it equally from A and B.
Question: What is the new profit sharing ratio, and in what ratio do A and B receive the premium for goodwill?
Answer: C's one-fifth is 2/10, taken 1/10 from each partner. A falls from 6/10 to 5/10 and B from 4/10 to 3/10, so the new ratio is 5:3:2. A and B each sacrificed 1/10, so the premium is divided equally between them.
The figures are invented for practice. Work each line out before reading the answer.
These are the places a tutor sees the same error in learner after learner, in both years of the subject.
Challenge
Root cause
An adjustment given outside the trial balance has two effects, one in the trading or profit and loss account and one in the balance sheet. Outstanding salary is an expense and a liability at the same time. A learner in a hurry records the expense, feels the work is done, and the balance sheet then refuses to agree by exactly that amount.
What helps
A tutor makes the learner say the double effect aloud before anything is written, and for a few weeks insists on a two-column rough note: what this adjustment does above, what it does below. The habit outlives the note.
Challenge
Root cause
Self-generated goodwill is never recorded, so the premium a new partner brings is adjusted through the partners' capital accounts, and goodwill already standing in the old balance sheet is written off in the old ratio first. Guide books printed for older syllabus years still show a Goodwill Account being opened, and the learner copies what is in front of them.
What helps
The tutor works the same admission question twice on one page, once by raising goodwill and once by adjusting it, then marks which of the two the CBSE syllabus accepts. Seeing the discarded method beside the correct one is what makes the rule stay.
Challenge
Root cause
Both are nominal accounts opened when a firm changes, both take in assets and liabilities, and their names begin with the same four letters. A revaluation account restates values while the firm carries on. A realisation account closes the firm, and every asset and liability moves into it.
What helps
A tutor asks one question before any entry is written: is this firm continuing. The answer decides the account and the rest follows from it. Practice then alternates admission questions with dissolution questions, so the choice is made fresh every time.
Challenge
Root cause
Partnership and company questions carry marks for the steps themselves: the calculation of the sacrificing ratio, the pro-rata allotment working, the share of profit up to the date of a partner's death. An answer that shows only the final journal entry leaves those marks on the table even when the entry is correct.
What helps
The tutor marks the learner's paper as an examiner would, awarding nothing that is invisible, until the learner writes the workings inside the answer and numbers them against the entries they support.
Challenge
Root cause
A company balance sheet follows the headings and sub-headings of Schedule III to the Companies Act, 2013, and the Class 12 paper expects that order: shareholders' funds, non-current liabilities, current liabilities, and then the assets in their own sequence. Marks are attached to the presentation itself.
What helps
The tutor has the learner draw the blank Schedule III skeleton from memory at the start of a few lessons, before any figures arrive. Within a fortnight the headings come in the right order without thought, and the figures fill a form the learner already owns.
Edutara matches one learner with one tutor. For this subject the match has to be exact, because Class 12 splits into two different Part B papers.
Tell Edutara the class, the board and which twenty-mark option the school follows. A tutor is then looked for who teaches that combination, because a Computerised Accounting learner and a Cash Flow learner need different lessons.
This subject works when the learner is willing to show a wrong answer to somebody. That is a matter of temperament as much as teaching. A learner who keeps a wrong ledger hidden from this tutor needs a different one, and Edutara makes that switch free of charge, as often as the learner asks.
Edutara sets the fee for Class 12 accountancy from the board and the city, shares it at enrolment and bills it monthly.
No joining fee and no charge for a lead. A commerce graduate who wants to teach accountancy applies free of cost, and Edutara pays for every lesson taught.
This subject rewards someone who has worked through real ledgers, and who can slow down to the speed of a learner seeing a suspense account for the first time.
A partnership chapter opened with definitions puts a learner to sleep. Opened with a firm whose partner has just retired, it raises the very questions the definitions answer, and the theory then lands where it is wanted.
The skeleton of a revaluation account, a realisation account and a Schedule III balance sheet is drawn empty, again and again, until it comes without effort. Figures are then poured into a shape the learner already owns.
Solved answers are checked against the marks each step would earn, with the missing working notes circled in the margin. A learner marked strictly at home is rarely surprised in the examination hall.
CBSE suggests the Class 11 project is taken up once financial statements are done, and the Class 12 project studies one company's statements. A tutor starts it early so it develops alongside the syllabus.
Commerce students in most cities have three options in front of them, and each one suits a different kind of learner.
Online tuition
Anywhere in India, over a callOnline tuition
Anywhere in India, over a callA tutor and a learner in different cities can still work through a realisation account together, as long as both can see the same page. Evening slots suit a Class 12 school timetable.
Timezone: IST (UTC+5:30)
Home tuition
At the learner's homeHome tuition
At the learner's homeFor a learner who works better with someone at the same table, lessons run at home. Edutara looks for a tutor who can reach you, and the city pages open as those matches are made.
Available cities:
The ones that come up in the first conversation about Class 11 or Class 12 accountancy.
Accountancy is one subject written across two years. CBSE gives it the code 055 and the same shape in both: an 80-mark theory paper of three hours, and 20 marks of project work.
Class 11 teaches the machinery. A transaction leaves a source document, becomes a voucher, is journalised, is posted to a ledger, is checked by a trial balance, and finally appears in a trading and profit and loss account and a balance sheet for a sole trader. Goods and Services Tax calculation is taught in Class 11 and stays there; the Class 12 course does not come back to it.
Class 12 takes the same machinery and points it at firms with more than one owner, and then at companies. Partnership accounts carry 36 marks, company accounts 24, and the remaining 20 come from whichever Part B option the school has chosen.
A learner who is shaky in Class 11 will feel it in Class 12, because a partner's capital account is only a ledger account and a company balance sheet is only a balance sheet with prescribed headings. That is why a tutor engaged in Class 12 very often spends the first fortnight on Class 11 ground.
Part B of the CBSE Class 12 paper is worth 20 marks and exists in two versions. One is Financial Statement Analysis: 12 marks for the analysis of financial statements, which covers comparative and common size statements together with the accounting ratios, and 8 marks for the cash flow statement prepared by the indirect method under AS 3. The other is Computerised Accounting, worth the whole 20, covering the structure of a computerised accounting system and the use of electronic spreadsheets to generate accounting information.
The school makes that choice. What the learner controls is making sure the tutor teaches the version the school actually runs. The choice also decides what Part C means: schools on the analysis route do project work, schools on the computerised route do practical work, and each carries 20 marks split into a 12-mark file and an 8-mark viva voce.
ISC arranges the same fork as Section B, Management Accounting, against Section C, Computerised Accounting, each worth 20 marks, with two questions to be answered out of three.
Practical Tips
CBSE keeps 20 marks of every accountancy year outside the written paper, and those are the easiest marks in the course to secure and the easiest to lose by starting late.
In Class 11 a learner picks one of three projects: collecting source documents and preparing vouchers from them, preparing a bank reconciliation statement from a given cash book and pass book with twenty to twenty-five transactions, or a comprehensive project on a sole proprietorship business carried from journal entries through ledgers to a trial balance and the final accounts, with pie charts or bar diagrams for the expenses, incomes, assets and liabilities. The curriculum even suggests a list of small businesses to choose from, a tailoring shop, a stationery shop, a juice shop, and advises the learner to visit one nearby so the amounts resemble reality.
In Class 12 the project is one study of a company's financial statements, covering any two of comparative and common size statements, accounting ratios, segment reports and cash flow statements. CBSE splits the marks as 12 for the project file and 8 for the viva voce, so the learner has to be able to talk about the work as well as hand it in.
ISC asks instead for two assignments from any topic in the theory syllabus, each worth 10 marks, assessed by the teacher and a visiting examiner approved by CISCE, with three of those ten marks given to a viva based on the project itself.
Mistakes & Solutions
Most commerce students end up mixing all three. What decides the board result is how often a full question is solved from a blank page and then marked honestly, and any of these arrangements can be built around that.
Tell us the class, the board and the Part B option your school follows. If the pair stops working at any point, Edutara changes the tutor free.