CBSE 12th Accountancy Exam Pattern 2026 – Check Marking Scheme
Table of Contents
The CBSE 12th Accountancy Exam Pattern is like a guiding tool for the students. Knowing the exam pattern will help you to get excellent marks. You will also learn about the question paper format. Additionally, you’ll understand the marking scheme, chapter-wise weightage, and types of questions. Thus, if you have started preparing for the CBSE 12th Exam 2026, make sure to follow the latest exam pattern.
The CBSE 12th Exam Pattern 2026 has been developed in a way that it promotes practical understanding of the core topics. By getting an idea about the CBSE 12th Accountancy Exam Pattern 2026, you can decide which areas are the most important. It will become very easy to identify the high-weightage chapters. Also, knowing the exam pattern will improve your time management skills. The total marks for the CBSE 12th Accountancy exam are 100. The theory exam will be of 80 marks. The practical assessment will account for 20 marks. In the theory exam, you will get MCQs, short, and long-type questions. There is no negative marking in the CBSE 12th Accountancy paper. Thus, you should always try to attempt all the questions.
This article covers all the details about the CBSE 12th Accountancy Exam Pattern, chapter-wise marking scheme, and weightage. Thus, carefully go through the upcoming paragraphs.
CBSE 12th Accountancy Exam Pattern 2026 – Section Wise Analysis
The knowledge related to the CBSE 12th Accountancy Exam Pattern will help you to create a rational study plan. The whole weightage of the CBSE 12th Accountancy paper will be 100 marks. The theory exam will be of 80 marks and the practical assessment will carry 20 marks.
In the practical assessment of 20 marks, 12 marks will be for the project file and 8 marks will be for the viva. The 80-mark theory exam will be of 3 hours, and it will be divided into Part A and Part B. Part A will be compulsory for all students and it will carry 60 marks. In Part B, you can either choose Analysis of Financial Statements or Computerized Accounting (as per your exact curriculum). The weightage of Part B will be 20 marks. Part A will have 26 questions (from 1 to 26). These questions will be a mix of MCQs, short, and long types. Part B will have 8 questions (from 27 to 34). These questions will also be a mix of MCQs, short, and long types.
The table below will help you to learn about the CBSE 12th Accountancy question paper pattern in an easy way.
|
Sections in Part A |
Type of Questions |
Number of Questions |
Marks Allotted |
|
1 |
MCQs |
Question numbers 1 to 16 |
16 x 1 = 16 |
|
2 |
Short type |
Question numbers 17 to 20 |
4 x 3 = 12 |
|
3 |
Long answer type 1 |
Question numbers 21 and 22 |
2 x 4 = 8 |
|
4 |
Long answer type 2 |
Question numbers 23 to 26 |
4 x 6 = 24 |
|
Total |
|
26 questions |
60 marks |
|
Sections in Part B (Analysis of Financial Statements or Computerized Accounting) |
Type of Questions |
Number of Questions |
Marks Allotted |
|
1 |
MCQs |
Question numbers 27 to 30 |
4 x 1 = 4 |
|
2 |
Short type |
Question numbers 31 and 32 |
2 x 3 = 6 |
|
3 |
Long answer type 1 |
Question number 33 |
1 x 4 = 4 |
|
4 |
Long answer type 2 |
Question number 34 |
1 x 6 = 6 |
|
Total |
|
8 questions |
20 marks |
|
Part A and Part B Combined |
|
34 questions |
80 marks |
Also Read: CBSE Class 12th Accountancy Syllabus 2026
CBSE 12th Accountancy Marking Scheme 2026
By analyzing the CBSE 12th Accountancy marking scheme, you can evaluate the right amount of time needed for each chapter. Here is the table that will give you an idea about the most recent CBSE 12th Accountancy marking scheme.
|
Sections In Part A (chapter-wise) |
Type of Questions |
Number of Questions (approximately) |
Marks Allotted |
|
Unit I – Accounting for Partnership Firms Chapter – Partnership Features, Partnership Deed (12 marks) Chapter – Reconstitution and Dissolution (24 marks) |
MCQs, long, and short type |
14 |
36 marks |
|
Unit II – Accounting for Companies Chapter – Accounting for Share Capital (16 marks) Chapter – Accounting for Debentures (8 marks) |
MCQs, long, and short type |
12 |
24 marks |
|
Sections In Part B (chapter-wise) |
Type of Questions |
Number of Questions (approximately) |
Marks Allotted |
|
Unit III – Analysis of Financial Statements Chapter – Financial Statements of a Company (6 marks) Chapter – Tools for Financial Statement Analysis (6 marks)
Unit IV – Cash Flow Statement Chapter – Cash Flow Statement (8 marks)
OR
Computerized Accounting (20 marks) |
MCQs, long, and short type |
8 |
20 |
|
Total of Part A and Part B |
|
34 |
80 marks |
|
Practical Assessment (Project Work and Viva) |
|
|
20 marks |
|
Complete Valuation of CBSE 12th Accountancy Exam (Theory + Practical Assessment) |
|
|
100 marks |
Also Read: CBSE Class 12th Accountancy Deleted Syllabus 2026
CBSE 12th Accountancy Unit Wise Marking Scheme 2026
By learning about the unit-wise weightage for the CBSE 12th Accountancy exam, you can create a perfect timetable. It will help in removing the obstacles in your preparation journey. The table below will guide you about the unit-wise weightage for CBSE 12th Accountancy paper.
|
Topics/Units |
Weightage % |
Marks Allotted |
|
Accounting for Partnership Firms |
45% |
36 |
|
Accounting for Companies |
30% |
24 |
|
Analysis of Financial Statements |
15% |
12 |
|
Cash Flow Statement |
10% |
8 |
|
Total |
100% |
80 marks |
The above-mentioned weightage pattern will apply if you have chosen Analysis of Financial Statements as Part B of your Accountancy course. But if you have chosen Computerized Accounting, then it will carry 20 marks in the 80-mark paper, and its weightage will be around 25%. If you need the most recent weightage pattern, you must visit the board’s website at cbseacademic.nic.in.
Also Read: CBSE Class 12th Admit Card 2026
How to Use CBSE 12th Accountancy Exam Pattern 2026?
You can surely use the CBSE 12th Accountancy Exam Pattern for your academic benefit. Here are the right steps that you must follow -
-
By understanding the CBSE 12th Accountancy Exam Pattern, you can focus more on the high-weightage topics. Pay attention to the units that carry the maximum marks.
-
Knowing the exam pattern will help you to manage the time in the right way. Not only your speed, but accuracy will also improve.
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It is always seen that students who know the exam pattern beforehand are confident during the main exam. So, use it as a confidence-building tool.
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By analyzing the exam pattern, your academic anxiety will come down. You will get a chance to identify your strong and weak areas in Accountancy.
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Solving more and more sample papers and previous years’ CBSE 12th Accountancy question papers will help to know the clear exam pattern. It will give you a realistic idea about the question paper style and what the main exam will be like.
Also Read: CBSE 12th Sample Papers
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