BSEB 12th Accountancy Exam Pattern 2025-26 - Check Marking Scheme

Roumik Roy

Updated on - Aug 4, 2025

Each year, before the new session begins, the Bihar School Examination Board uploads the exam pattern for students and schools to start the academic session. This year the board has also uploaded the BSEB 12th Accountancy Exam Pattern 2026. You can download it from the official website of the board. If the board makes any changes to the exam pattern, the updated information will be published on its official website.

The understanding of the BSEB Class 12 Exam Pattern 2026 is important because you get an idea of the question paper in detail. The BSEB 12th Accountancy Exam Pattern 2026 has been designed in such a way that it enhances students' overall growth. In the BSEB 12th Accountancy exam 2026, there will be a total of 138 questions, which comprise MCQs, short answers, and long answer questions. The marking of questions is such that objective questions are of one mark, short answer questions are of 2 marks, and long answer questions are of 5 marks each. The exam will have a total of 100 marks. You will be given 15 minutes to read the question paper. You cannot use any type of calculator during the exam. If you will be appearing for the BSEB 12th Exam 2026, you should solve previous year question papers to get an idea on how questions are asked and which topics are asked frequently. 

In this article, the BSEB 12th Accountancy Exam Pattern 2026 has been mentioned. You can also read other important details such as unit wise marking scheme, how to use the exam pattern for maximum benefit, and other details in this article.

BSEB 12th Accountancy Exam Pattern 2026 - Section Wise Analysis

In the BSEB 12th Accountancy exam, you have to attempt 50 MCQs out of 100, 15 short answers out of 30, and 4 out of 8 long answer questions. The MCQs contain one mark, short answers are of 2 marks each, and long answer questions are of 5 marks each. Check the table shown below for the section-wise BSEB 12th Accountancy Exam Pattern 2026.

Section

Type of Questions

Number of Questions

Marks Allotted

A

Objective Type

100 (Attempt Any 50)

1 mark each

B

Short Answer Type

30 (Attempt Any 15)

2 marks each

Long Answer Type

8 (Attempt Any 4)

5 marks each

Total

138 Questions

100 marks

Also Read: BSEB 12th Accountancy Syllabus 2026

BSEB 12th Accountancy Marking Scheme 2026

The best part of the BSEB 12th Accountancy Exam Pattern 2026 is that from all units, MCQ, short, and long answer questions are asked. You can refer to the table shown below for the BSEB 12th Accountancy Marking Scheme 2026.

Units

Type of Questions

Total Marks Allotted

Unit 1: Financial Statements of Not‑for‑Profit Organisations

MCQ, Short, and Long

10

Unit 2: Accounting for Partnership Firms

MCQ, Short, and Long

30

Unit 3: Accounting for Companies

MCQ, Short, and Long

20

Unit 4: Analysis of Financial Statements

MCQ, Short, and Long

12

Unit 5: Cash Flow Statement

MCQ, Short, and Long

8

Also Read: BSEB 12th Sample Papers 2026

BSEB 12th Accountancy Unit Wise Marking Scheme 2026

As per the BSEB 12th Accountancy exam pattern 2026, Accounting for Partnership Firms and Accounting for Companies have more weightage than other units. So, these units become important to cover. The BSEB 12th Accountancy Unit Wise Marking Scheme 2026 is shown below.

Units

Total Marks Allotted

Weightage (%)

Unit 1: Financial Statements of Not‑for‑Profit Organisations

10

10%

Unit 2: Accounting for Partnership Firms

30

30%

Unit 3: Accounting for Companies

20

20%

Part A Total (Units 1–3)

60

60%

Unit 4: Analysis of Financial Statements

12

12%

Unit 5: Cash Flow Statement

8

8%

Part B Total (Units 4–5)

20

20%

Overall Total

100

100%

Also Read: BSEB 12th Previous Year Question Papers 2026

How to Use the BSEB 12th Accountancy Exam Pattern 2026?

The points on how to use the BSEB 12th Accountancy Exam Pattern 2026 have been mentioned below.

  • Understand the BSEB 12th Accountancy Exam Pattern 2026 to know how many questions you need to attempt in each section.
  • Focus more on the units that carry higher marks, as mentioned in the exam pattern, such as units 2 and 3, which have more weightage as compared to other units.
  • Use the pattern to divide your study time based on the weightage of each unit.
  • Practice different types of questions like short answer, long answer, and practical-based.
  • While revising, give priority to the topics with more marks according to the BSEB 12th Accountancy Exam Pattern 2026.
  • Attempt mock tests using the same format as the BSEB 12th Accountancy Exam Pattern 2026 to improve time management.
  • Review previous years’ question papers and solve them.
  • Keep the BSEB 12th Accountancy Exam Pattern 2026 handy while planning your weekly or monthly revision schedule.

Also Read: BSEB 12th Accountancy Deleted Syllabus 2026

For more useful updates related to the BSEB 12th Accountancy, follow Getmyuni!

FAQs on BSEB 12th BSEB 12th Accountancy Exam Pattern

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Q: Is the BSEB 12th Accountancy Exam Pattern 2026 the same as last year?

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