AHSEC HS Accountancy Exam Pattern 2025-26 - Check Marking Scheme

Abhishek Joshi

Updated on - Aug 22, 2025

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.

AHSEC HS Accountancy Exam Pattern 2026 - Section-wise Analysis

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

AHSEC HS Accountancy Marking Scheme 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

AHSEC HS Accountancy Unit Wise Marking Scheme 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

How to Use the AHSEC HS Accountancy Exam Pattern 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.

  • Go through the AHSEC HS Accountancy Exam Pattern 2026 carefully to know the marks distribution.
  • Focus more on chapters carrying higher weightage to secure maximum marks.
  • Practice previous years’ question papers to understand question formats.
  • Use the exam pattern to plan your study schedule topic-wise.
  • Revise important topics first so you can answer high-scoring questions confidently.
  • Track your progress by comparing your preparation with the exam pattern structure.

Also Read: AHSEC HS Sample Papers 2026

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