The Andhra Pradesh Class 12 Accountancy Weightage 2026 contains chapter-wise weightage for 9 chapters under 10 units in the syllabus. Students can check the question patterns and marking allocation for each unit to prepare adequately for the AP class 12 Accountancy exam.
Table of Contents
- AP 12th Accountancy Unit-Wise Weightage 2026
- AP 12th Accountancy Chapter-Wise Weightage 2026
- AP 12th Accountancy Internal-Assessment Weightage for the Year 2026
- AP 12th Accountancy Exam-Pattern 2026
- AP Intermediate Accountancy Syllabus 2025-26
- AP Intermediate Accountancy Question Paper Pattern 2025-26
- How to Score High Marks Using the AP 12th Accountancy Weightage 2026?
Have you tried your best to understand the Andhra Pradesh Class 12 Accountancy Weightage 2026 and are still confused? In this case, relax your nerves. In the AP board, the subject of Accountancy commonly comes under Commerce. The total score of Accountancy is one-hundred marks. There is no provision related to the internal exam if you have opted for Computerized Accounting.
According to the last year question papers, it can be expected that this year's AP class 12 Accountancy exam will contain essay-based, short answers, and very short answer questions for marks from Accounting for Partnership Firms and Companies and Financial Statement Analysis. Each chapter will contain marks ranging between 16 and 20.
If you are nervous about the AP class 12th Exam 2026, then you must know the Accountancy weightage. It will help you to practice smoothly. The passing marks in the written exam are thirty-five percent. It is very easy to get these passing marks. You just need to be consistent with your preparation routine and revise daily.
This article will cover the full features related to the Andhra Pradesh Class 12 Accountancy Weightage 2026. So, check out the unit-wise/chapter-wise marks in the upcoming paragraphs.
AP 12th Accountancy Unit-Wise Weightage 2026
The units for the AP 12th Accountancy have been divided into 2 parts. These are units in part 1/units in part 2. The unit-wise marks are actually the marks along with the topics. So, the overall weightage for each part will be more than fifty marks.Have a look at the table:
| Units | Topics | Marks |
| Part A |
Accounting for Partnership Firms and Companies | 16 |
| Unit 1. Accounting for Partnership Firms | 36 | |
| Unit 2. Accounting for Companies | 24 | |
| Total | 60 | |
| Part B | Financial Statement Analysis | |
| Unit 3. Analysis of Financial Statements | 12 | |
| Unit 4. Cash Flow Statement | 08 | |
| Total | 20 | |
| Or | ||
| Part B | Computerized Accounting | 20 |
| Unit 4. Computerized Accounting | ||
Also Read: AP 12th Date-sheet 2026
AP 12th Accountancy Chapter-Wise Weightage 2026
The Accountancy exam will contain questions mostly from 9 chapters, such as Partnership Accounting, Accounting for Share Capital, Issue of Debentures, Cash Flow Statement, and others. The table below provides the chapter-wise marks in a combined form. Once you understand the pattern, you can draft a perfect study plan.
| Topic | Marks |
|---|---|
| Part A | |
| Partnership Accounting - Basic Concepts | 6 |
| Reconstitution of Partnership Firm: Admission of Partner | 13 |
| Reconstitution of Partnership Firm: Retirement/Death of Partner | 13 |
| Dissolution of Partnership Firm | 13 |
| Part B | |
| Accounting for Share Capital | 13 |
| Issue of Debentures - Redemption | 12 |
| Financial Statements of a Company | 12 |
| Accounting Ratio | 9 |
| Cash Flow Statement | 9 |
| Total | 100 |
Also Read: AP 12th Accountancy Deleted-Syllabus 2026
AP 12th Accountancy Internal-Assessment Weightage for the Year 2026
There is no internal exam/practical exam for the AP 12th Accountancy paper if you have opted for Computerized Accounting. So in that case, you just need to focus on the theory/written paper. However, if you are not opting for Unit 4: Computerized Accounting, then you may need to submit practical work, which includes a Project File and a Viva Voce for 20 marks.
| Topics | Marks | |
| Part C | Practical Work | 20 |
| Project work will include: | ||
| Project File (12 Marks) | ||
| Viva Voce (08 Marks) | ||
Also Read: AP 12th Admit-Card 2026
AP 12th Accountancy Exam-Pattern 2026
The AP 12th Accountancy question paper will be specifically separated into two parts. Each part is going to be for fifty marks. Thus, the full evaluation of this subject is one-hundred marks. The time-limit of the exam will be three hours. You don’t have to be anxious about the negative marking & internal exam. There are no such conditions. The passing marks in this exam will be thirty-five percent. So, you must get at least a score of thirty-five out of a hundred.
The AP class 12 exam will contain essay-based, short answers, and very short answer questions for marks ranging between 12 and 19 for each unit in the Accounting for Partnership Firms and Companies. Check the table below for the detailed marking scheme of different question types from each unit.
Accounting for Partnership Firms and Companies
| Units | Essay - 10 Marks | S.A - 5 Marks | V.S.A - 2 Marks | Total Marks |
|---|---|---|---|---|
| Unit-1 Entrepreneurship Development | - | 5+5 | 2+2 | 14 |
| Unit-2 Domestic and International Trade | - | 5+5 | 2 | 12 |
| Unit-3 Business Services | 10 | 5 | 2+2 | 19 |
| Unit-4 Financial Markets | 10 | 5 | 2+2 | 19 |
| Unit-5 Consumer Protection | 10 | - | 2 | 12 |
| 30 | 30 | 16 | 76 |
Financial Statement Analysis
| Units | Essay - 10 Marks | S.A - 5 Marks | V.S.A - 2 Marks | Total Marks |
|---|---|---|---|---|
| Unit-1 Depreciation and Bill of Exchange | - | 5+5 | 2+2 | 14 |
| Unit-2 Consignment Accounts and Accounting Not-for-Profit Organisations | 10+10 | - | 2+2 | 24 |
| Unit-3 Partnership Accounts | 20 | - | 2 | 22 |
| Unit-4 Company Accounts | - | 5 | 2 | 7 |
| Unit-5 Computerized Accounting System (DELETED), Accounting from Incomplete Records | - | 5 | 2+2 | 9 |
| 40 | 20 | 16 | 76 |
AP Intermediate Accountancy Syllabus 2025-26
There are 10 chapters in AP 12th Accountancy-Syllabus 2026 covering important chapters such as Bills of Exchange, Depreciation, Partnership Accountsm Company Accounts, and many others that will help students get an in-depth understanding of the important concepts and overall subject matter of Accountancy, helping you get equipped with adequate knowledge for pursuing higher studies. The chapter-wise AP Intermediate Accountancy syllabus 2025-26 is tabulated below:
| Chapters | Topics |
|---|---|
| Bills of Exchange | 1.1 Meaning and Definition 1.2 Features of a Bill of Exchange1.3 Parties to a Bill of Exchange1.4 Advantages of a Bill of Exchange1.5 Types of Bills of Exchange 1.6 Difference between a Bill and a Promissory note1.7 Difference between a Bill and a Cheque1.8 Important Terminology1.9 Accounting Treatment for Bills of Exchange |
| Depreciation | 2.1 Meaning and Definition 2.2 Need for depreciation2.3 Causes of Depreciation 2.4 Accounting Treatment, Purchase of Asset, Purchase of Asset, Use of Asset, Sale of Asset2.5 Methods of providing depreciation2.6 Straight Line Method2.7 Reducing Balance Method |
| Consignment | 3.1 Introduction3.2 Characteristics/Features of Consignment3.3 Difference between consignment and sale 3.5 Commission3.6 Accounting Treatment in the Books of Consigner3.7 Accounting Treatment in the books of Consignee3.8 Valuation of Unsold Stock 3.9 Loss of stock-Types |
| Not-For-Profit Organization | 4.1 Introduction4.2 Characteristics4.3 Capital and Revenue Transactions4.4 Distinction Between Profitable and Not-for-Profit Organizations4.5 Formation of Not-For-Profit Organizations 4.6 Accounting Records to be maintained in Not-For-Profit Organizations 4.7 Preparation of Receipts and Payments Account4.8 Preparation of Income and Expenditure Account, Features of Income and Expenditure Account, Distinction between Receipts and Payments Accounts and Income and Expenditure Account, Conversion of Receipts and Payments Accounts and Income and Expenditure Account4.9 Treatment of Important Items4.10 Balance Sheet |
| Partnership Accounts | 5.1 Introduction5.2 Meaning and Definition 5.3 Features of Partnership Firm5.4 Partnership Deed 5.5 Distribution of Profit/Loss among partners5.6 Maintenance of Capital Accounts of Partners5.7 Interest on Partner’s Loan 5.8 Interest on Capital5.9 Interest on Drawings |
| Admission of a Partner | 6.1 Introduction6.2 New Profit Sharing Ratio6.3 Revaluation of Assets and Liabilities6.4 Adjustments of Reserves and Accumulated Profit or Losses6.5 Goodwill |
| Retirement/Death of a Partner | 7.1 Introduction7.2 New Profit Sharing Ratio 7.3 Revaluation of Assets and Liabilities7.4 Adjustment of Accumulated Profits and Losses7.5 Treatment of Goodwill7.6 Adjustment of Capitals 7.7 Disposal of Amount Due to Retiring Partner7.8 Share of Profits/Losses up to date of the deceased Partner |
| Company Accounts | 8.1 Introduction8.2 Categories of Share Capital8.3 Issues of Shares |
| Computerised Accounting System | 9.1 Introduction9.2 Computers in Accounting 9.3 Process of Computerised Accounting9.4 Driving Forces for Computerised Accounting9.5 Comparison of Manual and Computerized System 9.6 Advantages of a Computerised Accounting System9.7 Limitations of Computerised Accounting System9.8 Sourcing of Accounting Software9.9 Accounting Packages |
| Accounts from Incomplete Records | 10.1 Introduction10.2 Meaning and Definition 10.3 Features of Accounts from Incomplete Records 10.4 Limitations of Accounts from Incomplete Records 10.5 Differences Between Single Entry System and Double Entry System10.6 Preparing Statement of Affairs10.7 Difference of Profit or Loss of Business10.8 Ascertainment of Profit or Loss of Business10.9 Application of Single Entry System to Partnership Firms |
AP Intermediate Accountancy Question Paper Pattern 2025-26
As per the analysis of the previous years Accountancy Question Papers, it is expected that the question paper in this year will contain different types of questions, divided into 7 sections. The AP Intermediate Accountancy Question Paper 2026 will contain short-answer-type questions of 2 marks, short-answer-type questions of 4 marks, and long-answer-type questions of 10 marks each. The question paper pattern of AP Intermediate Accountancy exam is given in the table below.
| Part I - Commerce | |||
|---|---|---|---|
| Sections | Type of Questions | No. of Questions | Marks |
| A | Long answer type questions | Any 2 out of 3 questions | 10 x 2 = 20 |
| B | Short answer type questions | Any 4 out of 6 questions | 5 x 4 = 20 |
| C | Very short answer-type questions | Any 5 out of 8 questions | 2 x 5 = 10 |
| Part II - Accountancy | |||
| D | Long answer type questions | 1 Question | 1 x 20 = 20 |
| E | Long answer type questions | Any 1 out of 2 questions | 1 x 10 = 10 |
| F | Short answer type questions | Any 2 out of 4 questions | 2 x 5 = 10 |
| G | Very short answer-type questions | Any 5 out of 8 questions | 2 x 5 = 10 |
| Total | 100 | ||
Also Read: AP Intermediate Accountancy Model Paper 2025-26
How to Score High Marks Using the AP 12th Accountancy Weightage 2026?
Here are some genuine tips to score high marks using the Accountancy weightage pattern:
- You must start with the high-weightage units/chapters in Accountancy. This will enhance your confidence, and you can prepare in the right way.
- Accountancy is a subject with lots of numerical questions/calculations. So, practice such questions daily.
- Try to solve at least 4 to 5 Accountancy Previous Years’ Papers for AP 12th. It will help you to recognize the clear-cut weightage pattern.
- Work on factors like maintaining speed and accuracy.
- Master the formats related to balance sheet & cash-flow statement. It will absolutely help you achieve better scores.
- There is no internal exam in this board paper. So, your only focus should be on clearing the written exam with excellent marks.
- Don’t mug up. Try to clear your concepts and understand the logic behind accounting entries.
- You should also solve some Accountancy Sample Papers for AP 12th.
- Time management is very important in the Accountancy paper. Practice solving model papers within a three-hour timeline.
- The accountancy subject needs constant revision. So, don’t miss out on this step in your preparation journey.
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