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The UP board has released the exam pattern for Class 12th Accountancy on its official website. The marking scheme of the different sections of the Accountancy question paper, the types of questions in it, the marks assigned to various questions and sections, the weighting of all the various topics in the syllabus, and the negative marking in the exam are all explained in the UP 12th Accountancy exam pattern 2025–2026. You may determine which chapter or unit needs the most attention and what kinds of questions will be asked in the UP Class 12th exam 2026 by looking at the exam pattern.
It is recommended that you review the UP 12th Exam Pattern 2026 in order to adequately prepare for the next board exams. Knowing the UP 12th Accountancy test pattern for 2025–2026 can help you prepare more efficiently and devote more attention to the key topics. Plan your study time in accordance with the marking scheme of the various question kinds and topic weights so that you can utilize the exam pattern for your preparation. Both objective and subjective question types are covered in the UP 12th Accountancy question paper. There isn't any negative marking either. As a result, the exam pattern will improve your board exam score.
This page includes the UP 12th Accountancy exam pattern for those of you who will be taking your 12th boards in the 2025–2026 academic year.
Also read: UP class 12 Accountancy syllabus 2026
The UP 12th board exams are worth 100 marks, of which 100 are for the theory paper. The Accountancy theory paper consists of four sections and has total marks of 100. Section A consists of 10 multiple-choice questions (MCQs), each scoring 1 mark, for a total of 10 marks. For a total of 20 marks, Section B consists of 10 very short answer questions, each worth 2 marks. There are 6 short answer questions in Section C, each worth 5 marks, for a total of 30 marks. There are 4 long answer questions in Section D, each worth 10 marks, for a total of 40 marks. The time limit for the exam is 3 hours 15 minutes. The following table elaborates the UP 12th Accountancy Exam Pattern 2026:
| Section | Number of questions | Marks Allotted |
|---|---|---|
| A | 10 | 1 mark for each question |
| B | 10 | 2 marks for each question |
| C | 6 | 5 marks for each question |
| D | 4 | 10 marks for each question |
Also read: UP Class 12 Admit Card 2026
The Marking Scheme of the various chapters from the Accountancy syllabus helps you to understand how you have to study for that particular chapter. The UP 12th Accountancy Marking Scheme 2026 is given in the following table:
| Sections | Type of Questions | Number of Questions | Marks Allotted |
|---|---|---|---|
| Partnership Accounting: Basic Concepts | Varies | Varies | 6 |
| Reconstitution of a Partnership Firm: Admission of a Partner | Varies | Varies | 13 |
| Reconstitution of a Partnership Firm: Retirement/Death of a Partner | Varies | Varies | 13 |
| Dissolution of Partnership Firm | Varies | Varies | 13 |
| Accounting For Share Capital | Varies | Varies | 13 |
| Issue - Redemption of Debentures | Varies | Varies | 12 |
| Financial Statements of the Company | Varies | Varies | 12 |
| Accounting Ratios | Varies | Varies | 9 |
| Cash Flow Statement | Varies | Varies | 9 |
| Total | 30 | 100 |
Also read: UP Class 12 sample papers 2026
The weight assigned to each unit in the UP 12th Accountancy syllabus varies.In order to study appropriately, it is crucial that you are aware of the UP 12th Accountancy unit-by-unit marking methodology. The UP 12th Accountancy unit wise marking scheme 2026 is given the table down below:
| Units | Weightage % | Marks Allotted |
|---|---|---|
| Accounting for Partnership Firms and Companies | 70% | 70 |
| Financial Statement Analysis | 30% | 30 |
Also read: UP Class 12 Accountancy Deleted Syllabus 2026
It's critical that you comprehend the UP 12th Accountancy exam pattern 2026 so that you may create a study plan and practice for the board exams with ease. The following are some ways that you can use the UP 12th Accountancy exam pattern 2026
Before taking the UP 12th board exams, you can return often to this page to obtain all the information about the UP 12th Accountancy Exam Pattern 2025–2026.
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