AHSEC Class 11 Costing and Taxation Syllabus 2026–27: Complete Details

The AHSEC Class 11 Costing and Taxation Syllabus 2026–27 is designed for Higher Secondary Commerce students to provide basic knowledge of Cost Accounting and Taxation concepts. The syllabus focuses on cost management, material and labour cost control, taxation systems, GST, income tax basics, and practical project-based learning.

The subject helps students understand important financial concepts and develops a strong foundation for higher studies in Commerce, Accountancy, Finance, and Business Management.

AHSEC Class 11 Costing and Taxation Syllabus 2026–27 Overview

• Board: Assam Higher Secondary Education Council (AHSEC)
• Class: XI
• Subject: Costing and Taxation
• Theory Marks: 80
• Project Marks: 20
• Total Marks: 100
• Time Duration: 3 Hours
• Official Notification: Click Here

The syllabus is divided into Costing, Taxation, and Project Work, covering important topics related to cost accounting principles, taxation laws, GST, income tax, and practical applications.

AHSEC Class 11 Costing and Taxation Unit-wise Syllabus

Group	Unit	Topic	Marks
Group A: Costing	Unit 1	Introduction to Cost Accounting	10
	Unit 2	Material Cost Control	15
	Unit 3	Labour Cost Control	15
Group B: Taxation	Unit 1	Fundamentals of Taxation	15
	Unit 2	Introduction to Income Tax Law in India	15
	Unit 3	Heads of Income	10
Group C: Project Work	—	Project Work	20

Project Work

Project work carries 20 marks.

Marks Distribution:

• Project Preparation – 12 Marks
• Project Viva Voce – 8 Marks

Suggested Project Topics:

• Costing of a Small Bakery
• Tiffin Service Costing
• Material Costing using FIFO and LIFO
• Labour Costs in a Tailor Shop
• Purchase Process of a Shop
• Stock Control in a Stationery Shop
• Cost Units and Centres in a Printing Shop
• GST in Local Shops
• Basic Income Tax Terms
• Five Heads of Income
• PAN Card and ITR Form
• Tax-Free Incomes

Important Topics for AHSEC Class 11 Costing and Taxation Preparation

Students should focus on:

• Cost Accounting Basics
• Cost Sheet Preparation
• Material Cost Control Techniques
• FIFO, LIFO and Average Pricing Methods
• Inventory Control and EOQ
• Labour Cost Calculation
• Time Rate and Piece Rate Methods
• Direct and Indirect Taxes
• GST Concepts
• Income Tax Basics
• Five Heads of Income
• Project Work Preparation

Conclusion

The AHSEC Class 11 Costing and Taxation Syllabus 2026–27 provides students with essential knowledge of Cost Accounting and Taxation concepts. The syllabus covers important areas such as cost control, material management, labour costing, GST, income tax, and practical project work.

Students should prepare each topic carefully, practice numerical problems, and complete project work properly for better examination preparation.

FAQs

1. What is AHSEC Class 11 Costing and Taxation Syllabus 2026–27?

Ans: It is a Commerce subject syllabus covering Cost Accounting, Taxation, GST, Income Tax, and Project Work.

2. What is the total marks of Costing and Taxation?

Ans: The subject carries 100 marks, including 80 marks theory and 20 marks project work.

3. How many units are included in the syllabus?

Ans: The syllabus includes six main units divided into Costing and Taxation sections along with project work.

4. Is project work included in this subject?

Ans: Yes, project work carries 20 marks with project preparation and viva voce.

5. Which taxation topics are included?

Ans: Students study Fundamentals of Taxation, Income Tax Law, GST, and Heads of Income.