CBSE Class 12 Exam Pattern and Marking Scheme 2024: The Central Board of Secondary Education (CBSE) Class 12 Accountancy board exam is a critical assessment that plays a pivotal role in shaping the academic journey of commerce students. To excel in this examination, it is crucial to have a comprehensive understanding of the exam pattern and marking scheme. In this article, we will discuss the latest CBSE Class 12 Accountancy exam pattern with a marking scheme to explain how it is structured and how marks are allocated. This will help you target the most important chapters weightage-wise and score highest possible marks.
CBSE Class 12 Accountancy Exam 2024 Highlights
A few basic details related to the subject and its examination are provided in the table here.
| Board of Examination | Central Board of Secondary Examination (CBSE) |
| Exam Mode | Offline |
| Subject | Accountancy |
| Medium | English and Hindi |
| Duration | 3 Hours |
| Total Marks | 100 |
| Theory Paper | 80 Marks |
| Project Work | 20 Marks |
CBSE Class 12 Accountancy Unit-wise Weightage
Knowing the CBSE Class 12 Accountancy exam pattern with marks distribution is important to know which unit is more important and thus give more time to that. Below is the unit-wise mark distribution for CBSE Class 12 Accountancy. Read this and prepare accordingly.
| Units | Topic | Marks |
| Part A | Accounting for Partnership Firms and Companies | 16 |
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| Unit 1. Accounting for Partnership Firms | 36 |
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| Unit 2. Accounting for Companies | 24 |
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| Total | 60 |
| Part B | Financial Statement Analysis |
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| Unit 3. Analysis of Financial Statements | 12 |
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| Unit 4. Cash Flow Statement | 08 |
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| Total | 20 |
| Part C | Project Work | 20 |
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| Project work will include: |
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| Project File (12 Marks) |
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| Viva Voce (08 Marks) |
|
| OR | ||
| Part B | Computerized Accounting |
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| Unit 4. Computerized Accounting | 20 |
| Part C | Practical Work | 20 |
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| Project work will include: |
|
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| Project File (12 Marks) |
|
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| Viva Voce (08 Marks) |
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CBSE Class 12 Accountancy Paper Design
The 2024 exam paper for 12th Accounts will follow the below typology of questions to check the remembering, applying, and critical skills of students.
| 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% |
CBSE Class 12 Accountancy Exam Pattern and Marking Scheme
The most important part of any examination is knowing its paper pattern and marking scheme. This helps the students prepare accordingly and avoid panicking in the exam hall. Thus, to help CBSE Class 12 commerce students here, we have provided a CBSE Class 12 Accounting exam pattern for CBSE Class 12 board exams in 2024. This CBSE Class 12 Accountancy exam pattern not only reveals the number and type of questions but also the marking scheme. The CBSE Class 12 Accountancy exam pattern with a marking scheme will inform students about how many questions will be asked per section and their mark distribution. Check the table to get an idea of the CBSE Class 12 Accounts 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. | |
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