CBSE Class 12 Exam Pattern and Marking Scheme 2025: The CBSE Class 12 Accountancy exam for 2025 is an essential assessment for students pursuing the Commerce stream, focusing on foundational concepts, analytical skills, and application-based learning in accountancy. This article outlines the updated exam pattern, marking scheme, and topic-wise weightage, giving students a clear roadmap for effective preparation. Understanding the pattern and weightage can help in prioritising key topics and managing time during preparation and in the exam hall.
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CBSE Class 12 Accountancy Topic-Wise Weightage Distribution 2025
| Units | Marks | ||
| Part A | Accounting for Partnership Firms and Companies | ||
| 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 | 8 | ||
| Total | 20 | ||
| Part C | Project Work | 20 | |
| Project work will include: | |||
| Project File | 12 Marks | ||
| Viva Voce | 8 Marks | ||
| Or | |||
| Part B | Computerized Accounting | ||
| Unit 4. Computerized Accounting | 20 | ||
| Part C | Practical Work | 20 | |
| Practical work will include: | |||
| Practical File- 12 Marks | |||
| Viva Voce- 8 Marks | |||
CBSE Class 12 Accountancy Question Paper Typology 2024-25
| S. No | Typology of Questions | Marks | Percentage |
| 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% |
| 3 | Applying: Solve problems to new situations by applying acquired knowledge, facts, techniques and rules in a different way. | 19 | 23.75% |
| 4 | 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 2025 Key Highlights
The Accountancy exam consists of two main components:
- Theory Paper - 80 marks
Project Work - 20 marks - The theory paper tests the student's grasp of accounting principles, procedures, and their applications. Project work is an internal assessment designed to test students' ability to apply concepts in practical scenarios, fostering critical thinking and analytical skills.
| Section | Question Numbers | Marks per Question | Total Marks |
| Part A (Compulsory for all) | Questions 1 to 16 | 1 mark | 16 marks |
| Questions 17 to 20 | 3 marks | 12 marks | |
| Questions 21 to 22 | 4 marks | 8 marks | |
| Questions 23 to 26 | 6 marks | 24 marks | |
| Part B (Choose one option only) | |||
| Option (i): Analysis of Financial Statements | Questions 27 to 30 | 1 mark | 4 marks |
| Questions 31 to 32 | 3 marks | 6 marks | |
| Question 33 | 4 marks | 4 marks | |
| Question 34 | 6 marks | 6 marks | |
| Option (ii): Computerised Accounting | Questions 27 to 30 | 1 mark | 4 marks |
| Questions 31 to 32 | 3 marks | 6 marks | |
| Question 33 | 4 marks | 4 marks | |
| Question 34 | 6 marks | 6 marks | |
| Total Marks | 80 marks | ||
Additional Information For Students
| Question Type | Number of Questions | Marks per Question | Total Marks | Internal Choice Provided |
| 1-mark Questions | 20 | 1 | 20 | 7 questions |
| 3-mark Questions | 6 | 3 | 18 | 2 questions |
| 4-mark Questions | 3 | 4 | 12 | 1 question |
| 6-mark Questions | 6 | 6 | 30 | 2 questions |
The CBSE Class 12 Accountancy exam pattern for 2025 emphasises a balanced understanding of theory and practical knowledge. By focusing on the marking scheme, topic-wise weightage, and key areas outlined in this guide, students can build a strong foundation in accountancy and maximize their scoring potential. With structured preparation and regular practice, achieving a high score in the Accountancy board exam is well within reach!
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