CBSE Class 12 Accountancy Exam Pattern and Marking Scheme 2026: The Central Board of Secondary Education (CBSE) will conduct the Class 12 Accountancy board examination in 2026 based on a specific, structured pattern. The subject is evaluated through an 80-mark Theory paper and a mandatory 20-mark Project Work/Practical assessment, totaling 100 marks. This framework is essential for students to understand, as the exam assesses not only conceptual knowledge and adherence to accounting standards but also complex numerical problem-solving and the application of financial principles.
The 80-mark theory paper is structured into two parts: Part A (Accounting for Partnership Firms and Companies) carries the maximum weightage of 60 marks, and Part B offers a choice between Analysis of Financial Statements OR Computerized Accounting (carrying 20 marks).
CBSE Class 12 Exam Pattern 2026: Key Highlights
Check the below table to get the key pointers of CBSE Class 12 Exam Pattern:
| Board | Central Board of Secondary Education (CBSE) |
| Class | 12 |
| Streams | Science, Commerce, Arts/Humanities |
| Question Paper Pattern |
|
| Duration | 3 hours |
| Mode of Exam | Offline, Pen and Paper |
| Number of subjects | 5 or 6 (as elected by the student) |
| Maximum Marks | 100 (theory + practical)
|
| Each Subject Passing Marks | 33% |
| Passing marks for the overall exam | Aggregate 33% |
| Official Website |
CBSE Class 12 Accountancy: Chapter-Wise Exam Pattern & Marking Scheme
The table outlines the CBSE 12th Accountancy exam pattern:
| Number of Questions | 34 |
| Number of Sections/Parts | 2 (Part A and Part B) |
| Part A | Question no. 1-26 (Compulsory for all candidates) |
| Part B | Question no. 27-34 (Two options i.e. (i) Analysis of Financial Statements and (ii) Computerised Accounting.) |
| 1 Mark Questions | Questions 1 to 16 and 27 to 30 |
| 3 Mark Questions | Questions 17 to 20, 31and 32 |
| 4 Mark Questions | Questions 21, 22 and 33 |
| 6 Mark Questions | Questions 23 to 26 and 34 |
| 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. | |
CBSE Class 12 Accountancy Exam Pattern 2026: Unit-wise Marks distribution
The following table mentions the weightage distribution across various themes of CBSE Class 12 Accountancy curriculum for the upcoming board exam:
| Units | Topic | Marks |
| Part A
| Accounting for Partnership Firms and Companies | 16 |
| Unit 1. Accounting for Partnership Firms | 36 | |
| Unit 2. Accounting for Companies | 24 | |
| Total | 60 | |
| Part B
| Financial Statement Analysis |
|
| Unit 3. Analysis of Financial Statements | 12 | |
| Unit 4. Cash Flow Statement | 08 | |
| Total | 20 | |
| Part C
| Project Work | 20
|
| Project work will include: | ||
| Project File (12 Marks) | ||
| Viva Voce (08 Marks) | ||
| OR | ||
| Part B
| Computerized Accounting |
20 |
| Unit 4. Computerized Accounting | ||
| Part C
| Practical Work | 20
|
| Project work will include: | ||
| Project File (12 Marks) | ||
| Viva Voce (08 Marks) | ||
CBSE Class 12 Accountancy 2026: Typology of Exam Pattern
Check the table below to know the CBSE Class 12 Accountancy 2026 typology of Exam Question Paper:
| S. No. | Typology of Questions | Marks | Percentage in the paper |
| 1 | Remembering and Understanding: Exhibit memory of previously learned material by recalling facts, terms, basic concepts, and answers. Demonstrate understanding of facts and ideas by organizing, comparing, translating, interpreting, giving descriptions, and stating main ideas. | 44 | 55% |
| 2 | Applying: Solve problems to new situations by applying acquired knowledge, facts, techniques and rules in a different way. | 19 | 23.75% |
| 3 | Analysing, Evaluating and Creating: Examine and break information into parts by identifying motives or causes. Make inferences and find evidence to support generalizations. Present and defend opinions by making judgments about information, validity of ideas, or quality of work based on a set of criteria. Compile information together in a different way by combining elements in a new pattern or proposing alternative solutions. | 17 | 21.25% |
|
| Total | 80 | 100% |
A thorough understanding of the CBSE Class 12 Accountancy Exam Pattern and the precise unit-wise weightage for 2026 is the foundation of a winning study strategy. By focusing preparation time on the high-weightage units, practice to the increased percentage of Competency-Based Questions, students can ensure they cover the syllabus effectively and are well-prepared for the final board examination.
Also Check: CBSE Class 12 Other Subjects ExamPattern 2026
| CBSE Class 12 Economics Exam Pattern 2026 |
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