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Preparing for your Class 12 exams can feel overwhelming at times, especially when you are unsure about what kind of questions might come or how marks are distributed. That’s where understanding the AHSEC HS Accountancy Exam Pattern 2026 becomes really helpful. When you know AHSEC HS Exam Pattern 2026, it is easier to focus on the right chapters, practice the important topics, and manage your time better during preparation as well as in the exam hall.
In the AHSEC HS Exam 2026, Accountancy is one of the major subjects for the commerce stream, and having clarity about the exam pattern gives you an advantage. You will be able to identify which sections carry more weightage, whether the paper has more objective, short, or long-answer questions, and how practical-based topics are assessed. This knowledge saves you from studying blindly and instead allows you to prepare in a smart and planned way.
The AHSEC HS Accountancy Exam Pattern 2026 also helps you build confidence. For example, if you know that a certain number of marks are reserved for Partnership Accounts or Company Accounts, you can practice more problems from those areas. It also gives you an idea of how to attempt the paper, whether to begin with short questions to save time or tackle the long ones first. By going through the exam pattern carefully, you will not only prepare more effectively but also reduce exam-day stress. In short, it acts as a roadmap to help you score well in Accountancy.
This article talks about the AHSEC HS Accountancy Exam Pattern 2026 in detail. You will get to know which types of questions are asked in the Accountancy exam and what marks they carry.
In the AHSEC HS Accountancy Exam 2026, there will be 22 questions, and the exam paper will be of 100 marks. You can refer to the table shown below for the AHSEC HS Accountancy Exam Pattern 2026 for the section-wise analysis.
|
Question No. |
Type of Questions |
Number of Questions |
Marks Allotted |
|
Q.1 |
Fill in the blanks, True and False, Very Short Answer Questions |
3 (has many subparts also) |
1 × 4 = 4 1 × 2 = 2 1 × 2 = 2 |
|
Q.2 to Q.6 |
Short Answer |
5 |
2 × 5 = 10 |
|
Q.7 to Q.11 |
Short Answer |
5 |
3 × 5 = 15 |
|
Q.12 to Q.18 |
Long Answer |
7 |
5 × 7 = 35 |
|
Q.19 to Q.22 |
Very Short Answer |
4 |
8 × 4 = 32 |
|
Total |
22 |
100 |
|
Also Read: AHSEC HS Accountancy Syllabus 2026
The AHSEC HS Accountancy Marking Scheme 2026 covers the type of questions, the number of questions, and the marks allotted to them. You can check these from the table below.
|
Chapters |
Type of Questions |
Number of Questions (Approx.) |
Marks |
|
Part A: Accounting for Not-for-Profit Organisations and Partnership Firms (50 Marks) |
|||
|
Accounting for Not-for-Profit Organisations |
Very Short / Short / Long Answer |
4–5 |
10 |
|
Accounting for Partnership: Basic Concepts |
Very Short / Short / Long Answer |
4–5 |
10 |
|
Reconstitution of Partnership Firm – Admission of a Partner |
Very Short / Short / Long Answer |
5–6 |
10 |
|
Reconstitution of Partnership Firm – Retirement/Death of a Partner |
Very Short / Short / Long Answer |
4–5 |
10 |
|
Dissolution of Partnership Firm |
Very Short / Short / Long Answer |
3–4 |
10 |
|
Part B: Company Accounts and Analysis of Financial Statements (50 Marks) |
|||
|
Accounting for Share Capital |
Very Short / Short / Long Answer |
6–7 |
15 |
|
Issue and Redemption of Debentures |
Very Short / Short / Long Answer |
4–5 |
10 |
|
Financial Statements of a Company |
Very Short / Short / Long Answer |
3–4 |
8 |
|
Analysis of Financial Statements |
Very Short / Short / Long Answer |
3–4 |
7 |
|
Accounting Ratios |
Very Short / Short / Long Answer |
2–3 |
5 |
|
Cash Flow Statement |
Very Short / Short / Long Answer |
2–3 |
5 |
|
Part C: Computerised Accounting System (Optional) (50 Marks) |
|||
|
Overview of Computerised Accounting System |
Very Short / Short / Long Answer |
3–4 |
10 |
|
Using a Computerised Accounting System |
Very Short / Short / Long Answer |
5–6 |
15 |
|
Accounting Using Database Management System |
Very Short / Short / Long Answer |
5–6 |
15 |
|
Accounting Applications of Electronic Spreadsheet |
Very Short / Short / Long Answer |
3–4 |
10 |
|
Total |
100 marks |
||
Also Read: AHSEC HS Accountancy Books 2026
The AHSEC HS Accountancy Unit Wise Marking Scheme 2026 is shown below in the table. The marks and weightage of each chapter have been mentioned alongside the respective chapter.
|
Chapters |
Marks |
Weightage (%) |
|
Part A: Accounting for Not-for-Profit Organisations and Partnership Firms (50 Marks) |
||
|
Accounting for Not-for-Profit Organisations |
10 |
20% |
|
Accounting for Partnership: Basic Concepts |
10 |
20% |
|
Reconstitution of Partnership Firm – Admission of a Partner |
10 |
20% |
|
Reconstitution of Partnership Firm – Retirement/Death of a Partner |
10 |
20% |
|
Dissolution of Partnership Firm |
10 |
20% |
|
Part B: Company Accounts and Analysis of Financial Statements (50 Marks) |
||
|
Accounting for Share Capital |
15 |
30% |
|
Issue and Redemption of Debentures |
10 |
20% |
|
Financial Statements of a Company |
8 |
16% |
|
Analysis of Financial Statements |
7 |
14% |
|
Accounting Ratios |
5 |
10% |
|
Cash Flow Statement |
5 |
10% |
|
Part C: Computerised Accounting System (Optional) (50 Marks) |
||
|
Overview of Computerised Accounting System |
10 |
20% |
|
Using a Computerised Accounting System |
15 |
30% |
|
Accounting Using Database Management System |
15 |
30% |
|
Accounting Applications of Electronic Spreadsheet |
10 |
20% |
|
Total |
100 |
100% |
Also Read: AHSEC HS Previous Year Question Papers 2026
You can refer to the table below to know how to use the AHSEC HS Accountancy Exam Pattern 2026 in the best way possible.
Also Read: AHSEC HS Sample Papers 2026
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