The National Institute of Open Schooling (NIOS) has released the updated Class 12 syllabus for the 2025-26 academic year. Students planning to appear for the October 2025 examinations should download this new syllabus promptly.
Beyond the syllabus, NIOS offers vital supplementary resources to help students achieve success. To enhance exam preparation, NIOS has provided detailed sample papers and comprehensive question paper designs. These resources are essential tools for excelling in the examinations.
Students are strongly encouraged to integrate both the official syllabus and the provided sample papers into their study regimen. This combined approach allows for a multifaceted learning experience. By thoroughly engaging with the syllabus, students can systematically understand the entire curriculum, ensuring no topic is overlooked. Concurrently, using the sample papers helps students identify frequently assessed topics, understand the typical weightage of different sections, and grasp the nuances of the examination pattern. Furthermore, exposure to various question types through the sample papers familiarizes students with the demands of the actual examination, enabling them to strategize their time management and answer presentation effectively.
NIOS Class 12 Accountancy Syllabus 2025
The NIOS Class 12 Accountancy syllabus for 2025–2026 comprises 34 lessons, divided into two main parts. The syllabus is structured with 40% (14 lessons) allocated to the Tutor Marked Assignment (TMA) and 60% (20 lessons) to the Public Examination. Further details regarding the syllabus modules can be found below the table.\
| MODULE | (14 lessons) | (20 lessons) |
| 1. Accounting: An Introduction (8 lessons) | L-1 Accounting: An Introduction L-2 Accounting Concepts L-3 Accounting Conventions and Standards L-7 Cash Book L-8 Special Purpose Books | L-4 Accounting for Business Transactions L-5 Journal L-6 Ledger |
| Trial Balance and Computers (5 lessons) | L-9 Trial Balance L-10 Bank reconciliation Statement L-11 Bills of Exchange | L-12 Errors and their Rectification L-13 Computer and Computerised Accounting System |
| 3. Financial statements (8 lessons) | L-14 Depreciation L-15 Provisions and Reserves | L-16 Financial Statements: An Introduction L-17 Financial Statements -I L-18 Financial Statements -II L-19 NPO: An Introduction L-20 Financial Statements (NPOs) L-21 Accounts from Incomplete Records |
| 4. Partnership Accounts (4 lessons) | L-22 Partnership: An Introduction | L-23 Admission of a Partner L-24 Retirement and Death of a Partner L-25 Dissolution of a Partnership Firm |
| 5. Company Accounts (5 lessons) | L-26 Company An Introduction L-30 Issue of Debentures | L-27 Issue of Shares L-28 Forfeiture of Shares L-29 Reissue of Forfeited Shares |
| 6. Analysis of Financial Statements (4 lessons) | L-31 Financial Statement Analysis- An Introduction | L-32 Accounting Ratio-I L-33 Accounting Ratio- II L-34 Cash Flow Statement OR |
| 6.Application of Computers in Financial Accounting (4 lessons) | L-35 Electronic Spreadsheet | L-36 Use of spreadsheet in Business L-37 Graphs and Charts for Business L-38 Database Management System for Accounting |
NIOS Class 12th Accountancy Sample Paper 2025-26
Accountancy Sample Paper - Download Here
NIOS Class 12 Accountancy Question Paper Design
Weightage by Objectives
| Objective | TOTAL | % of the total marks |
| Knowledge | 20 | 20% |
| Understanding | 30 | 30% |
| Application | 50 | 50% |
| 100 | 100% |
Weightage by type of questions
| Types of questions | No. Of questions | Marks per Question | Total marks |
| OBJECTIVE (OBJ) MCQs (1 mark) Other (1*2 = 2 marks) Fill ups/match the following/complete the statements Other (1*4 = 4 marks) Match the following/true & false/short obj ques | 20 7 4 | 1 2 4 | 20 14 16 |
| Very Short Answer (VSA) | 6 *3 | 2 | 12 |
| Short Answer (SA) | 6*3 | 3 | 18 |
| Long Answer Type (LA) | 4*2 | 5 | 20 |
| Total | 47 | 100 |
Weightage by Contents
| Modules | Marks |
| Accounting: An Introduction (8 lessons) | 10 |
| Financial Statements (5 lessons) | 10 |
| Financial Statements (5 lessons) | 20 |
| Partnership Accounts (4 lessons) | 20 |
| Company Accounts (5 lessons) | 20 |
| Analysis of Financial Statements (4 lessons) OR Application of Computers in Financial Accounting (4 lessons) | 20 |
| Total | 100 |
Difficulty Level of the Question Paper
| Estimated Level | Marks | Percentage of marks |
| Difficulty | 25 | 25% |
| Average | 45 | 45% |
| Easy | 30 | 30% |
| Total | 100 | 100% |
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