ISC Class 12 Exam Pattern and Marking Scheme 2024: Accounts is one of the subjects offered by CISCE to Class 12 commerce students. This subject contributes to building the foundation for business and financial management. Good marks in this subject are mandatory for ISC Class 12 Commerce students to get admission to good colleges for higher studies.
To help students of ISC Class 12 Accounts, we have provided a sample specimen paper for the academic year 2024. Also, the CISCE board has revised the ISC Class 12 Accounts syllabus under the guidelines of National Education Policy 2020. To check the revised ISC Class 12 Accounts syllabus and specimen paper, refer to these links:
Knowing the exam pattern and marking scheme is the most important thing that students should do after completing the syllabus. This will help students know what the division of the question paper will be and how the marks will be distributed. After knowing the exam pattern, students experience less struggle in preparing for the examination. Read this article carefully to know the ISC Class 12 Accounts exam pattern 2024, exam highlights, and unit-wise weightage.
ISC Class 12 Accounts Exam 2024 Highlights
| Exam Name | Indian School Certificate (ISC) 12th Examination 2024 |
| Board | Council for the Indian School Certificate Examinations (CISCE) |
| Official Website | |
| Subject | Accounts |
| Mode of Exam | Offline |
| Total Marks | 100 |
| Paper I | Theory - 80 |
| Paper II | Project Work - 20 marks |
| Theory Exam Duration | 3+15 |
ISC Class 12 Accounts Unit-wise Weightage
| S. No. | UNIT | TOTAL WEIGHTAGE |
| SECTION A: 60 Marks | ||
| 1 | Partnership Accounts | |
|
| A. Fundamentals of Partnership | 10 Marks |
|
| B. Goodwill | 15 Marks |
|
| C. Reconstitution of Partnership | |
|
| I. Admission | |
|
| II. Retirement and Death of a Partner | |
|
| III. Dissolution of a Partnership Firm | 8 Marks |
| 2. | Joint Stock Company Accounts | |
|
| A. Issue of Shares | 11 Marks |
|
| B. Issue of Debentures | 9 Marks |
|
| C. Redemption of Debentures | |
|
| D. Final Accounts of Companies | 7 Marks |
|
| SECTION B (MANAGEMENT ACCOUNTING): 20 Marks | |
| 3. | Financial Statement Analysis | 4 Marks |
| 4. | Cash Flow Statement | 8 Marks |
| 5. | Ratio Analysis | 8 Marks |
|
| OR SECTION C (COMPUTERISED ACCOUNTING): 20 Marks | |
| 6. | Accounting Application of Electronic Spread Sheet | 10 Marks |
| 7. | Database Management System (DBMS) | 10 Marks |
| TOTAL | 80 Marks | |
ISC Class 12 Accounts Exam Pattern and Marking Scheme
| Paper Name | Accounts |
| Subject Code | 858 |
| Maximum Marks | 80 |
| Time allowed | 3 Hours (For writing) +15 minutes (For reading) |
| Number of Questions | 18 (As per specimen paper 2024) |
| Number of sections | 3 (A, B, and C) |
| Section A | 60 Marks, 10 Questions (1-10) |
| Section B | 20 Marks, 4 Questions (11-14) |
| Section C | 20 Marks, 4 Questions (15-20) |
| Internal choices have been provided in one question each in Section B, Section C and Section D | |
| Instructions | Section A is compulsory for all candidates. Candidates have to attempt all questions from either Section B or Section C. |
| There are internal choices provided in each section. | |
| The intended marks for questions or parts of questions are given in the brackets []. | |
| All calculations should be shown clearly. | |
| All working, including rough work, should be done on the same page as, and adjacent to, the rest of the answer. | |
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