CBSE Class 12 Accountancy Sample Paper 2022-23: Download PDF Here

CBSE Class 12 Accountancy Sample Paper 2022-23: Click here to view and download CBSE Class 12 Accountancy sample paper pdf and marking scheme pdf at Jagran Josh.
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CBSE Class 12 Accountancy Sample Question Paper 2022-23: Class 12 Accountancy Sample Paper for the academic year 2022-23 has been released. All CBSE sample papers and their marking schemes for the current academic year are available in pdf format on the official website of the Central Board of Secondary Education. 

Accountancy is a subject that’s difficult only if not prepared for. If you have the required resources and an honest few hours in your study schedule for Accountancy, you would be able to perfectly master all the topics. 

Click here to see the unit-wise content and the project/practical work details for Class 12 Accountancy Board Exam 2022-2023.

Apart from the NCERT exercises, it is also important for candidates to go through the CBSE Class 12 Accountancy Sample Question Paper 2022-23 for a brutal criticism of their own preparation and also rigorous practice in their weak areas. 

The CBSE 12 Accountancy Sample Question Paper also contains general instructions for the students to follow. The general instructions provided in the beginning of the CBSE Class 12 Accountancy Sample Question Paper 2022-23 are as follows:



General Instructions: 

  1. This question paper contains 34 questions. All questions are compulsory.
  2. This question paper is divided into two parts, Part A and B. 
  3. Part - A is compulsory for all candidates. 
  4. Part - B has two options i.e. (i) Analysis of Financial Statements and (ii) Computerised Accounting. Students must attempt only one of the given options. 
  5. Question 1 to 16 and 27 to 30 carries 1 mark each. 
  6. Questions 17 to 20, 31and 32 carries 3 marks each. 
  7. Questions from 21 ,22 and 33 carries 4 marks each 
  8. Questions from 23 to 26 and 34 carries 6 marks each 
  9. There is no overall choice. However, an internal choice has been provided in 7 questions of one mark, 2 questions of three marks, 1 question of four marks and 2 questions of six marks. 

Candidates of CBSE Class 12 Board Exam 2023 can find below the whole content of the CBSE Class 12 Accountancy Sample Question Paper 2022-23 to prepare in the best manner.

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Part A :- Accounting for Partnership Firms and Companies


  1.  Assertion (A):- Commission provided to partner is shown in Profit and Loss A/c.

         Reason (R):- Commission provided to partner is charge against profits and is to be provided at fixed rate.

  1. a) (A) is correct but (R) is wrong
  2. b) Both (A) and (R) are correct, but (R) is not the correct explanation of (A)
  3. c) Both (A) and (R) are incorrect.
  4. d) Both (A) and (R) are correct, and (R) is the correct explanation of (A)


4. Samiksha, Arshiya and Divya were partners in a firm sharing profits and losses in the ratio of 5: 3: 2. With effect from 1st April 2022, they agreed to share future profits and losses in the ratio of 2: 5: 3. Their Balance Sheet showed a debit balance of ₹ 50,000 in the Profit and Loss Account and a balance of ₹ 40,000 in the Investment Fluctuation Fund. The market value of an investment is ₹30,000 against the book value of ₹50,000. Partners have decided, not to show revised valued in the balance sheet and to pass an adjusting entry for it. Which of the following is the correct treatment of the above?


Sohan and Mohan are partners sharing profits and losses in the ratio of 2:3 with the capitals of ₹ 5,00,000 and ₹ 6,00,000 respectively. On 1st January 2022, Sohan and Mohan granted loans of ₹ 20,000 and ₹ 10,000 respectively to the firm. Determine the amount of loss to be borne by each partner for the year ended 31st March 2022 if the loss before interest for the year amounted to ₹ 2,500.

  1. a) Share of Loss Sohan –₹ 1,250 Mohan – ₹ 1,250
  2. b) Share of Loss Sohan –₹ 1,000 Mohan – ₹ 1,500
  3. c) Share of Loss Sohan –₹ 820 Mohan – ₹ 1,230
  4. d) Share of Loss Sohan –₹ 1,180 Mohan – ₹ 1,770

5. Vihaan and Mann are partners sharing profits and losses in the ratio of 3:2. The firm maintains fluctuating capital accounts and the balance of the same as on 31st March 2022 is ₹ 4,00,000 and ₹ 4,65,000 for Vihaan and Mann respectively. Drawings during the year were ₹ 65,000 each. As per the partnership Deed, Interest on capital @ 10% p.a. on Opening Capital has been allowed to them. Calculate the opening capital of Vihaan given that the divisible profits during the year 2021-22 was ₹ 2,25,000.

a) ₹ 3,30,000

b) ₹ 4,40,000

c) ₹ 4,00,000

d) ₹ 3,00,000

We suggest that you download and print CBSE Class 12 Accountancy Sample Paper 2022-23 because students are often able to connect and focus better with hard copy of texts and other academic sources.

Download CBSE Class 12 Accountancy Sample Paper 2022-23 in pdf format

The marking scheme of the CBSE Class 12 Accountancy Sample Paper 2022-23 in pdf format is attached below. 

Download CBSE Class 12 Accountancy marking scheme in pdf format

Using the aforementioned resources students can practise more and more to boost their confidence and strengthen their concepts.


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This will also enhance their performance and help them to score well. 

Stay tuned to Jagran Josh for more content related to CBSE Class 12 board exams 2022-23.

Best of luck to all the candidates.


Are there memory based questions in CBSE Class 12 Accountancy exams?

Yes. According to the typology of questions provided by CBSE for class 12th Accountancy, 'Remembering and Understanding' i.e, exhibiting memory of previously learned material by recalling facts, terms, basic concepts, answers and also demonstrating understanding of facts and ideas by organizing, comparing, translating, interpreting, giving descriptions, and stating main ideas comprises 44 marks out of 80 and overall 55 percent of the total weightage.

What are the topics to be covered under "Dissolution of a partnership firm"?

Dissolution of a partnership firm is the last topic covered in Unit 1: Accounting for Partnership Firms. It constitutes of and covers the meaning of dissolution of partnership and partnership firm, types of dissolution of a firm, settlement of accounts - preparation of realization account, and other related accounts: capital accounts of partners and cash/bank a/c (excluding piecemeal distribution, sale to a company and insolvency of partner(s)). All these topics must be covered well to ensure not losing any marks.

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