Kerala Plus Two Accountancy Exam Pattern 2026 – Check Marking Scheme

Q: What are the benefits of knowing the Kerala Plus Two Accountancy Exam Pattern?

There are many benefits of knowing the Kerala Plus Two Accountancy Exam Pattern. By understanding the Accountancy exam pattern, you will know about the high-weightage topics. This will help in drafting a goal-oriented timetable and study plan. Understanding the exam pattern helps in focused revision and enhanced practice. Also, it will improve your time management skills, and your tension related to the Accountancy exam will decrease.

Q: How to download the Kerala Plus Two Accountancy Exam Pattern 2026?

If you want to download the latest Kerala Plus Two Accountancy Exam Pattern 2026, then go to the board’s official website, dhsekerala.gov.in. This is the authorized online portal of the Directorate of Higher Secondary Education, Kerala. With the help of this website, you can download the syllabus as well.

Q: How to solve the confusion regarding the Kerala Plus Two Accountancy Exam Pattern?

If you want to solve the confusion regarding the Kerala Plus Two Accountancy Exam Pattern, then take the help of your school’s Accountancy teacher. Certainly, your teacher will provide the right and newest information about the Accountancy exam pattern.

Q: As per the Kerala Plus Two Exam Pattern, is there any negative marking in the Accountancy paper?

No, as per the Kerala Plus Two Exam Pattern, there is no negative marking in the Accountancy paper. So, make sure to solve all the questions. Even if some of your answers are wrong, they won’t be marked negatively.

Q: What is the exact Kerala Plus Two Accountancy Exam Pattern 2026?

The exact Kerala Plus Two Accountancy Exam Pattern 2026 is that the theory exam will have a valuation of 80 marks. 20 marks are for the internal assessment. For the main theory paper, you will be given 2 hours and 30 minutes to solve all the questions. Also, there will be a 15-minute cool-off time. The theory paper will have 2 parts of 40 marks each. Part I will be Accountancy. Part will be Analysis of Financial Statements. In both these parts, you will find MCQs, short, and long types of questions. There is no negative marking in this exam.

Abhishek Joshi

Updated on - Aug 18, 2025

Table of Contents

Kerala Plus Two Accountancy Exam Pattern 2026 – Section Wise Classification
Kerala Plus Two Accountancy Marking Scheme 2026
Kerala Plus Two Accountancy Unit Wise Marking Scheme 2026
How to Use the Kerala Plus Two Accountancy Exam Pattern 2026?

The Kerala Plus Two Accountancy Exam Pattern is set by the DHSE. Knowing the exam-based pattern improves overall academic performance. It will give you the exact details of the question paper’s format. Also, it will end the confusion related to the marking pattern and weightage. If you have just started preparing for the Kerala Plus Two Exam 2026, then follow the most recent exam pattern.

The Kerala Plus Two Exam Pattern 2026 is implemented using a very rational approach. The absolute weightage of the Accountancy exam is one hundred marks. The theory exam is for eighty marks, and twenty marks are for the internal exam. In the theory paper, you will have to solve two parts of forty marks each. Part I will be Accountancy, and Part II will be Analysis of Financial Statements. The question paper will have varieties such as MCQs, short, and long types of questions. The best thing is that there is nil negative marking.

This article will help you understand all the main details about the Kerala Plus Two Accountancy Exam Pattern 2026. Even if you want to know the weightage criteria or marking scheme, this article will guide you.

Kerala Plus Two Accountancy Exam Pattern 2026 – Section Wise Classification

The Kerala Plus Two Accountancy Exam Pattern is very simple to figure out. The theory exam will have a valuation of eighty marks. Twenty marks are for the internal assessment. For the main theory paper, you will be given two and a half hours to solve all the questions. Also, there will be a fifteen-minute cool-off time. The theory paper will have two parts of forty marks each. Part I will be Accountancy. Part will be Analysis of Financial Statements. In both these parts, you will find MCQs, short, and long types of questions. The table below will help you to get complete clarity about the Kerala Plus Two Accountancy theory question paper pattern -

Sections in Part I - Accountancy	Type of questions	Number of questions	Marks allotted
1	MCQs	Question numbers 1 to 6 – 1 mark each (Answer any 5)	5 x 1 = 5
2	Short	Question numbers 7 to 10 – 2 marks each (Answer all)	4 x 2 = 8
3	Short	Question numbers 11 to 14 – 3 marks each (Answer any 3)	3 x 3 = 9
4	Long	Question numbers 15 and 16 – 5 marks each (Answer both)	2 x 5 = 10
5	Long	Question numbers 17 and 18 – 8 marks each (Answer any one)	1 x 8 = 8
Total		18 questions	40 marks
Sections in Part II - Analysis of Financial Statements	Type of questions	Number of questions	Marks allotted
1	MCQs	Question numbers 19 to 24 – 1 mark each (Answer any 5)	5 x 1 = 5
2	Short	Question numbers 25 to 28 – 2 marks each (Answer all)	4 x 2 = 8
3	Short	Question numbers 29 to 32 – 3 marks each (Answer any 3)	3 x 3 = 9
4	Long	Question numbers 33 and 34 – 5 marks each (Answer both)	2 x 5 = 10
5	Long	Question numbers 35 and 36 – 8 marks each (Answer any one)	1 x 8 = 8
Total		18 questions	40 marks
Total of Part I and Part II		36 questions	80 marks

Also Read: Kerala Plus Two Accountancy Latest Syllabus 2026

Kerala Plus Two Accountancy Marking Scheme 2026

If you need the section-wise Kerala Plus Two Accountancy marking scheme, then the table below will guide you. It contains all the details in an easy style.

Sections in Part I - Accountancy	Type of questions (Approximate evaluation)	Number of questions (Approximate evaluation)	Marks allotted (Approximate evaluation)
Accounting for NPOs	MCQs, short, and long	5	10
Accounting for partnership firms (basic concepts)	MCQs and short	2	5
Reconstitution of a partnership firm (on admission of a partner)	MCQs, short, and long	5	10
Reconstitution of a partnership firm (in case of retirement/death of a partner)	MCQs and short	3	7
Dissolution of partnership firm	MCQs and short	3	8
Total		18 questions	40 marks
Sections in Part II - Analysis of Financial Statements	Type of questions (Approximate evaluation)	Number of questions (Approximate evaluation)	Marks allotted (Approximate evaluation)
Accounting for share capital	MCQs, short, and long	5	11
Issue & redemption of debentures	MCQs and short	3	5
Financial statements of a company	MCQs and short	2	4
Analysis of financial statement	MCQs and short	2	4
Accounting ratios	MCQs and short	3	8
Cash flow statement	MCQs, short, and long	3	8
Total		18 questions	40 marks
Total of Part I and II		36 questions	80 marks
Internal Assessment			20 marks
Kerala Plus Two Accountancy Exam Total Valuation			100 marks

Also Read: Kerala Plus Two Accountancy Deleted Syllabus 2026

Kerala Plus Two Accountancy Unit Wise Marking Scheme 2026

The Kerala Plus Two Accountancy unit-wise weightage will help you to create a goal-oriented study plan. Check out the table below -

Topics/Units (Part I and Part II combined)	Weightage% (Approximate evaluation)	Marks allotted (Approximate evaluation)
Accounting for NPOs	12.5%	10
Accounting for partnership firms (basic concepts)	6.25%	5
Reconstitution of a partnership firm (on admission of a partner)	12.5%	10
Reconstitution of a partnership firm (case of retirement or death of a partner)	8.75%	7
Dissolution of partnership firm	10%	8
Accounting for share capital	13.75%	11
Issue & redemption of debentures	6.25%	5
Financial statements of a company	5%	4
Analysis of financial statement	5%	4
Accounting ratios	10%	8
Cash flow statement	10%	8
Total	100%	80 marks

The percentages highlighted above are the approximate values as per the fresh Kerala Plus Two Accountancy Exam Pattern. To get the exam pattern from the board's website, visit dhsekerala.gov.in.

Also Read: Kerala Plus Two Previous Years’ Question Papers

How to Use the Kerala Plus Two Accountancy Exam Pattern 2026?

If you want to use the Kerala Plus Two Accountancy Exam Pattern in the right way, then here are some tips –

First of all, analyze the Kerala Plus Two Accountancy Exam Pattern. Note down the high-weightage chapters and units. After that, allocate maximum time to the most important segments.
By understanding the exam pattern, you can practice in a better way. It will also reduce your academic anxiety, and your confidence level will be boosted.
Knowing the exam pattern will help you to understand your plus and minus points in the subject of Accountancy.
If you want to improve your time management skills, then knowing the exam pattern is a must.
Also, for focused revision, you must interpret the exact exam pattern.

Also Read: Kerala Plus Two Sample Papers 2026

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