CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2027 (Subject Code 254) has been released by the Central Board of Secondary Education for the 2026-27 academic session. It is a 100-mark course – 70 marks theory across a 3-hour exam covering six units from Capital and Revenue to Accounting from Incomplete Records, plus a 30-mark Project Work. Download the official CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus PDF and see the full unit-wise breakdown below.
CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2027 PDF
The complete curriculum is as follows.
CBSE Class 10 Syllabus 2027 Elements of Book Keeping and Accountancy View Download
CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2027 – Marks Weightage (Unit-wise)
The CBSE Class 10 Elements of Book Keeping and Accountancy exam carries 100 total marks – 70 for the theory paper (across six units) and 30 for Project Work.
| Unit | Contents | Marks |
|---|---|---|
| 1 | Capital and Revenue | 8 |
| 2 | Depreciation | 12 |
| 3 | Bank Reconciliation Statement | 14 |
| 4 | Bills of Exchange | 10 |
| 5 | Final Accounts | 14 |
| 6 | Accounting from Incomplete Records | 12 |
| Total (Theory) | 70 | |
| – | Project Work | 30 |
| Grand Total | 100 |
CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2027 – Unit-wise Topics
Across the six theory units (70 marks), the following topics are prescribed for CBSE Class 10 Elements of Book Keeping and Accountancy.
CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2027 – Prescribed Textbook & Practicals
Besides the six theory units, students must complete Project Work worth 30 marks as part of the internal component.
Project Work: Project I (15 marks) requires students to identify 20 items and classify them as capital and revenue receipts, capital and revenue expenditure, and deferred revenue expenditure (or any other topic related to the course content). Project II (15 marks) requires preparing a statement of affairs for the incomplete records of a small shop (or any other topic related to the course content).
CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2027 – Exam Pattern
The CBSE Class 10 Elements of Book Keeping and Accountancy question paper is a single 3-hour theory paper of 70 marks, supplemented by 30 marks of Project Work. The unit-wise weightage and duration are as follows.
| Component | Details | Marks |
|---|---|---|
| Theory Paper | One paper, 3 hours, covering Units 1-6 | 70 |
| Unit 1 | Capital and Revenue | 8 |
| Unit 2 | Depreciation | 12 |
| Unit 3 | Bank Reconciliation Statement | 14 |
| Unit 4 | Bills of Exchange | 10 |
| Unit 5 | Final Accounts | 14 |
| Unit 6 | Accounting from Incomplete Records | 12 |
| Project I | Classification of capital/revenue items | 15 |
| Project II | Statement of affairs for a small shop | 15 |
| Total | 100 |
CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2027 – Continue Your Preparation
Once you have reviewed the syllabus, practice with the CBSE Class 10 Sample Papers and previous years’ CBSE Class 10 Question Papers, and refer to the NCERT Books for Class 10 and NCERT Solutions for Class 10 to prepare for your board exam.
Frequently Asked Questions
The CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2027 (Subject Code 254) is the official curriculum released by CBSE for the 2026-27 academic session. It covers six theory units – Capital and Revenue, Depreciation, Bank Reconciliation Statement, Bills of Exchange, Final Accounts, and Accounting from Incomplete Records – for 70 marks, plus 30 marks of Project Work, totalling 100 marks.
The subject code for Elements of Book Keeping and Accountancy in CBSE Class 10 is 254.
The CBSE Class 10 Elements of Book Keeping and Accountancy theory exam is of 70 marks (3 hours), plus 30 marks for Project Work, making a total of 100 marks.
The Project Work carries 30 marks, split into two 15-mark projects: Project I involves identifying and classifying 20 items as capital/revenue receipts or expenditure, and Project II involves preparing a statement of affairs for the incomplete records of a small shop.
Bank Reconciliation Statement (Unit 3) and Final Accounts (Unit 5) carry the highest weightage among the theory units, at 14 marks each.
CBSE Class 10 Syllabus 2026-27 (All Subjects)
You study more subjects besides Elements of Book Keeping and Accountancy in 10th class. The subject-wise syllabus for CBSE Class 10 students is as follows.
CBSE Syllabus 2026-27 (Class-wise)
The class-wise syllabus for CBSE board students is as follows.
CBSE Class 10 Elements of Book Keeping and Accountancy Syllabus 2027 – An Overview
The important things to know about this curriculum are as follows.
| Aspects | Details |
|---|---|
| Education Board | CBSE |
| Class | Class 10 |
| Subject | Elements of Book Keeping and Accountancy |
| Study Material Here | CBSE Syllabus for Class 10 Elements of Book Keeping and Accountancy |
| All Curriculum for This Class | CBSE Syllabus for Class 10 |
| All Curriculum for This Board | CBSE Syllabus |
| Full Name of CBSE | Central Board of Secondary Education |
| NCERT Books | NCERT Books for Class 10 |
| NCERT Solutions | NCERT Solutions for Class 10 |
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