HBSE 12th Accountancy Exam Pattern 2026 - Check Marking Scheme
Table of Contents
The HBSE 12th Accountancy Exam Pattern 2026 has officially been released on the website and is very important for you know before appearing for the HBSE 12th Exam 2026. The theory exam is conducted out of 60 marks with total questions of 30 and the practicals and internal assessments are out of 40 marks which sums up the paper to 100 marks. The types of questions asked are Objective, Very Short Answer Type Question, Short Answer Type Question and Essay Answer Type Question. Short Answer Questions (18 marks) and Essay-Type Questions (15 marks) have the highest weightage carrying a total of 33 marks out of 60 marks.
Understanding the HBSE 12th Exam Pattern 2026 can help you prepare for the exam more effectively, for example, it is much easier to score in the objective questions out of 15, rather than scoring in very short answers which contribute 12 marks. Long and essay-type questions require you to be clearer in your concepts and more practice, as they weigh heavier in total score. By looking at the weight and splits of marks you can use their time better and effectively, focusing more on high-weightage topics like Partnership Accounts (29 marks) and Company Accounts (16 marks).
More Details regarding HBSE 12th Accountancy Exam Pattern 2026 can be checked below:
HBSE 12th Accountancy Exam Pattern 2026 - Section-Wise
The HBSE 12th Accountancy Exam Pattern 2026 has a total of 60 marks in theory and includes a total of 30 questions. Short Answer Questions worth 18 marks, and Essay-Type Questions worth 15 marks carry the highest weightage in this paper. Together they account for 33 marks out of 60 making it very crucial for scoring well in the board exam. More details regarding the The HBSE 12th Accountancy Exam Pattern 2026 - section wise can be checked below:
|
Question Type |
Marks |
Number |
Description |
Total Marks |
|
Objective Questions |
1 |
15 |
6 MCQs 3 Fill in the Blanks Questions 3 One Word Answer Type Questions, 3 Assertion - Reason Questions |
15 |
|
Very Short Answer Type Question |
2 |
6 |
Internal choice will be given in any 2 questions |
12 |
|
Short Answer Type Question |
3 |
6 |
Internal choice will be given in any 2 questions |
18 |
|
Essay Answer Type Question |
5 |
3 |
Internal choice will be given in all the questions |
15 |
|
Total |
30 |
60 |
Also Read: HBSE 12th Sample Papers 2026
HBSE 12th Accountancy Marking Scheme 2026
The HBSE 12th Accountancy Question Paper Pattern consists of two parts, and the types of questions in these two parts vary. The HBSE 12th Accountancy Question Paper Pattern 2026 is presented below in the table.
|
Parts |
Units |
Marks |
Question‑Type |
|
Part A (Core Topics) |
Not‑for‑Profit Organizations, Partnership (Basic), Reconstitution, Dissolution |
30 |
C |
|
Part B (Option section) |
Option 1: Company Accounting – Issue of Shares & Redemption of Debentures Option 2: Analysis of Financial Statements (Ratios & Cash Flow) |
30 |
A mix of short and objective-type questions |
|
Total |
60 |
|
|
Also Read: HBSE 12th Previous Year Question Papers 2026
HBSE 12th Accountancy Unit-Wise Marking Scheme 2026
The HBSE 12th Accountancy Topics Weightage is very useful for you to know if you are going to appear for the HBSE 12th Accountancy exam. When you prepare for Class XII Accountancy, you should focus primarily on Accounting for Partnership Accounts (29 marks) and Accounting for Company Accounts (16 marks). These two topics carry a total 45 out of the 60 marks on the written exam. If you want good marks, focus on the concepts of the reconstitution of partnership, admission/retirement/death of a partner and dissolution of partnership; along with share capital and issue of debentures.More details regarding the HBSE 12th Accountancy Unit Wise Marking Scheme 2026 can be checked below:
|
Sr. No. |
Units |
Marks |
|
Part A – Accounting for Partnership & Company Accounts |
||
|
1 |
Accounting for Partnership Accounts - Unit 1: Accounting for Partnership Firm – Basic Concepts - Unit 2: Reconstitution of a Partnership Firm – Change in the Profit-Sharing Ratio, Admission of a Partner - Unit 3: Reconstitution of a Partnership Firm – Retirement/Death of a Partner - Unit 4: Dissolution of Partnership Firm |
29 |
|
2 |
Accounting for Company Accounts - Unit 5: Accounting for Share Capital - Unit 6: Issue of Debentures |
16 |
|
Part B – Analysis of Financial Statements |
||
|
3 |
Unit 7: Financial Statements of a Company |
04 |
|
4 |
Unit 8: Accounting Ratios Unit 9: Cash Flow Statement |
11 |
|
OR |
Part B – Computerised Accounting |
|
|
3 |
Unit 7: Overview of Computerised Accounting System Unit 8: Accounting Application of Electronic Spreadsheet Unit 9: Using Computerised Accounting System |
15 |
|
Total (Theory) |
60 |
|
|
Practical Examination |
20 |
|
|
Internal Assessment |
20 |
|
|
Grand Total |
100 |
|
Also Read: HBSE 12th Accountancy Deleted Syllabus 2026
How to Use the HBSE 12th Accountancy Exam Pattern 2026?
You can follow the points below to make the most out of the HBSE 12th Accountancy Exam Pattern 2026:
- Know how the distribution of marks (theory vs. practical, objective vs. descriptive).
- Identify chapters that have high weightage Partnership, Company Accounts, Cash Flow, and then put in additional time for those.
- Practice 1–2 mark questions for quick recall of concepts and definitions.
- Practice 4–6 mark questions showing full working and step-by-step calculations with working notes.
- Practice full-length problems in formats for 8–10 mark questions
- Divide your three hours of exam time on a section by section. Spare some time for final review.
- Attempt mock papers or sample papers strictly in the given paper pattern.
- Utilize internal choice to choose topics where you feel the strongest.
- Use past year question papers to review what’s reoccurring.
- Present your answer with neat formats (ie – journals, ledgers, balance sheets) to achieve maximum marks.
- Revise formulas and theory points for ratio analysis and theoretical parts.
FAQs on HBSE 12th HBSE 12th Accountancy Exam Pattern
Q: What is the full exam structure and total marks of the HBSE 12th Accountancy Exam Pattern 2026?
Q: Which units carry the highest weightage in the HBSE 12th Accountancy Exam Pattern 2026?
Q: How should I manage time for the HBSE 12th Accountancy Exam 2026?
Q: How do internal choices work and how should I use them in the HBSE 12th Accountancy Exam 2026?
Q: How can I score well in HBSE 12th Accountancy practicals and internal assessment exam (40 marks)?
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