HBSE Haryana Board Class 12 Accountancy Model Paper 2026: Download FREE PDF

Dec 11, 2025, 12:29 IST

Class 12 Accountancy Model Paper Haryana Board 2026: Getting ready is key to doing well in the yearly board exams. If you are a Commerce student taking the Haryana Board (BSEH) Class 12th Accountancy exam, the BSEH Haryana Board Class 12th Accountancy Model Paper 2026 is extremely helpful. This official sample paper is the most trustworthy guide, showing you the newest exam format, how marks are spread out, and the kinds of questions to expect.

Get direct link to download Class 12 Accountancy Model paper for Haryana Board
Get direct link to download Class 12 Accountancy Model paper for Haryana Board

BSEH Haryana Board Class 12th Accountancy Model Paper 2026: - The annual board examination is a crucial milestone for every student, and meticulous preparation is the key to success. For students of the Commerce stream preparing for the Haryana Board of School Education (BSEH) Class 12th exams, the subject of Accountancy demands both conceptual clarity and extensive practice. The release of the BSEH Haryana Board Class 12th Accountancy Model Paper 2026 is, therefore, an indispensable resource. This official sample paper serves as the most authentic guide to the upcoming board exam, offering a clear blueprint of the latest exam pattern, the division of marks across different units, and the typology of questions expected. 

Practicing this model paper is not just a revision exercise; it is a strategic tool that allows students to assess their preparedness, improve time management skills, and identify high-weightage topics like Partnership Accounting and Company Accounts, ensuring they are fully equipped to achieve their target scores in the final examination.

HBSE Class 12 Accountancy Sample Paper PDF Download

Students preparing for the Haryana Board Class 12 Exam 2025 -26 can use the sample paper given below for practice. With this sample paper, students can prepare effectively for the exam preparation.

General Instructions:

1. This question paper comprises two Parts – A and B.

There are 30 questions in the question paper. All questions are compulsory. 

2. Part A is compulsory for all candidates. 

3. Part B has two options i.e. (1) Analysis of Financial Statements and (2) Computerized Accounting. You have to attempt only one of the given options. 

4. Question nos. 1 to 10 and 23 – 27 are very short answer type questions carrying 1 mark each. 

5. Question nos. 11 - 15and 28 are questions carrying 2 marks each. 

6. Question nos. 16 to 20 and 29 are questions carrying 3 markseach. 

7. Question nos. 21, 22 and 30 are questions carrying 5 marks each. 

8. There is no overall choice. However, an internal choice has been provided in 2 questions of two marks, 2 questions of three marks and all questions of Five marks. 

  1. X, Y and Z are partners sharing profits and losses in the ratio 5:3:2. They decide to share the future profits in the ratio 3:2:1. Workmen compensation reserve appearing in the balance sheet on the date if no information is available for the same will be : (A) Distributed to the partners in old profit sharing ratio (B) Distributed to the partners in new profit sharing ratio (C) Distributed to the partners in capital ratio (D) Carried forward to new balance sheet without any adjustment

  2. What journal entry will be recorded for deceased partner's share in profit from the closure of last balance sheet till the date of his death? 

(A) Profit and Loss A/c ….Dr. To Deceased Partner's Capital A/c 

(B) Deceased Partner's Capital A/c ….Dr. To Profit and Loss A/c 

(C) Deceased Partner's Capital A/c ….Dr. To Profit and Loss Suspense A/c 

(D) Profit and Loss Suspense A/c ….Dr. To Deceased Partner's Capital A/c. 

  1. Unrecorded liability, when paid on dissolution of a firm is debited to:

(Partner's Capital A/cs)

(Realisation A/c) 

(Liabilities A/c) 

(Asset A/c)

  1. In the absence of a partnership deed or partnership agreement, the mutual relations of the partners are governed by…………. 

  2. what will be the ratio of sacrifice of the old partners at the time of admission of new partner, if nothing is mentioned in deed?

  3. Assertion (A) : Retirement of the partner results in the dissolution of the partnership and a new partnership is formed among the remaining partners. Reason (R) : Retirement of the partner results in the reconstitution of the partnership. (A) Both (A) and (R) are true and (R) is the correct explanation of statement (A). (B) Both (A) and (R) are true but (R) is not the correct explanation of statement (A). (C) Both (A) and (R) are false. (D) (A) is true but (R) is false

  4. Assertion (A) : Interest has to be paid on debentures whether the company makes profit or loss. Reason (R) : Interest on debentures is a charge on the profits of the company. (A) Both (A) and (R) are true and (R) is the correct explanation of statement (A). (B) Both (A) and (R) are true but (R) is not the correct explanation of statement (A). (C) Only (R) is true. (D) Both (A) and (R) are false. 

  5. The authorised capital of a company is also called........ 

  6. Write the names of any two financial statements of a company.

  7. A and B are partners sharing profit in the ratio of 2: 1. They admit C as a partner by giving him 1/3 share in future profits. The new ratio will be : 

(A) 2:1:1 (B) 3:1:2 (C) 4:2:3 (D) 2:1:3

For complete set of HBSE Class 12th Sample Paper 2026 students can check the link given below HBSE Class 12 Accountancy Model Paper 2026

HBSE Class 12 Accountancy  Marking Scheme

The HBSE Class 12 Accountancy Marking Scheme 2025-26 helps students understand how marks are distributed across theory and practical exams. It provides clarity on question-wise weightage, chapter-wise marks, and answer presentation guidelines. Knowing the marking scheme enables students to plan their preparation effectively and score higher in the board exam.

HBSE Class 12 Accountancy Marking Scheme PDF Download

HBSE Syllabus Class 12 2025 26 Accountancy

The HBSE Class 12 Accountancy Syllabus 2025-26 outlines all the essential chapters, practical work, and assessment patterns prescribed by the Haryana Board. Understanding the updated syllabus helps students focus on important topics and prepare strategically for the board exam.

HBSE Class 12 Syllabus 2025-26 PDF Download

How to Download HBSE Class 12 Sample Papers 2025-26?

  1. Go to the official website: bseh.org.in — the HBSE official site.

  2. On the homepage look for a link or section labelled something like “Model Papers / Sample Papers”, “Question Paper Design & Syllabus”, or “Old Question Paper / Sample Paper”. 

  3. Click on the link for Class 12 / Senior Secondary / Sr. Secondary sample or model papers. For example, a PDF is listed for “Class : 12th (Sr. Secondary) Code No. 1201 Series : HB/Sample paper-2024-2025”. 

  4. From the list of subjects, select the subject you want (e.g., English Core, Accountancy, Accountancy).

  5. Download the PDF file for the sample paper. If available, also download the marking scheme / step-wise answers.

  6. Save/print it for offline practice.

Top Tips to Score 90+ in HBSE Class 12 Accountancy

1. Focus on Formats First

Accountancy is scoring when your formats are correct.

Master the formats of:

  • Balance Sheet

  • Receipts & Payments

  • Income & Expenditure

  • Revaluation Account

  • Capital Account

  • Cash Flow Statement

Correct format = Easy marks even if small calculation goes wrong.

 2. Learn All Journal Entries Perfectly

Common entries come in:

  • Admission

  • Retirement

  • Goodwill

  • Issue of shares

  • Forfeiture & Reissue of shares

If you know journal entries, 50% of questions become easy.

 3. Highlight Formulas

Create a formula sheet for:

  • Ratios

  • Goodwill valuation

  • Cash Flow adjustments

Practice them daily for 5 minutes.

4. Practice 10–15 Numerical Questions Daily

Accountancy is a practice-based subject.

Solve questions from:

  • NCERT

  • Sample papers

  • Previous years

The more you practice, the faster and more accurate you become.

5. Solve Previous Year Papers in Exam Timing

Sit for 3 hours and solve a full paper.

This helps you:

  • Finish on time

  • Reduce exam stress

  • Understand important topics

6. Focus on Working Notes

  • Working notes carry marks.
  • Write all calculations clearly under the solution.

7. Attempt Theory Questions Last

Start with:

  1. Big numericals

  2. Medium numericals

  3. Short numericals

  4. Theory (at the end)

This ensures high scoring.

The BSEH Haryana Board Class 12th Accountancy Model Paper 2026 is far more than just a set of sample questions; it is the ultimate resource for strategic exam preparation.

Simran Akhouri
Simran Akhouri

Content Writer

Simran is currently working as an education content writer at Jagran Josh, has completed her master's degree in journalism from the University of Delhi. She was previously associated with The Indian Express.

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