The Class 12 CBSE Accountancy Exam (Code 055) for the year 2027 has been designed to evaluate the candidate’s knowledge of basic accounting concepts, numeric skills and analytical abilities extensively. The examination consists of two parts—one part is an 80-mark theory examination at the end of the academic year, and the other part is an internal assignment worth 20 marks, summing up to 100 marks. The question paper is prepared to find out both fundamental aspects of accounting as well as business finance analysis, comprising all the types of questions, such as in objective format, short answer, and long practical questions.
CBSE Class 12 Accountancy Exam Pattern 2027: Overview
The table offers a summarised view on CBSE Class 12 Accountancy exam pattern for 2026-27 academic year. As per the syllabus the exam is of 100 marks, and tests students’s to develop an understanding on financial accounting, business, and corporate developments. Having a root level knowledge of accounting principles will help students pursue higher studies in the background with much ease.
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Feature
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Details
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Total Marks
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100 Marks (80 Marks Theory + 20 Marks Project Work)
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Exam Duration
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3 Hours
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Total Questions
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34 Compulsory Questions
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Question Types
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Multiple Choice Questions (1 Mark), Short Answer (3 & 4 Marks), and Long Answer (6 Marks)
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Part A: Compulsory Section
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60 Marks
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Part B: Optional Section
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20 Marks
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Internal Assessment (Part C)
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20 Marks (Project File [12 Marks] & Viva Voce [8 Marks])
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Official Website
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cbseacademic.nic.in/
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CBSE Class 12 Accountancy Question Paper Structure 2027
As the paper is of 3 hours students appearing for the CBSE Class 12 Accountancy exam will be tested on the following concepts:
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Part & Unit
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Marks
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Part A: Financial Accounting-1 (Unit-1: Theoretical Framework)
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12
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Part A: Financial Accounting-1 (Unit-2: Accounting Process)
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44
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Part B: Financial Accounting-II (Unit-3: Financial Statements of Sole Proprietorship)
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24
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Part C: Project Work
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20
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CBSE Class 12 Accountancy Section-Wise Marks Distribution
The section-wise distribution distills the unit-wise and topic-wise marks distribution. This is essential in understanding which unit have high weightage and is important for the exam.
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Part
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Units
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Topics
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Marks
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Part A
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Unit 1: Accounting for Partnership Firms
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Fundamentals, Goodwill, Change in Profit-Sharing Ratio, Admission, Retirement, Death, and Dissolution
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36
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Unit 2: Accounting for Companies
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Accounting for Share Capital and Issue/Redemption of Debentures
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24
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Part B (Option I)
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Unit 3: Analysis of Financial Statements
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Financial Statement Analysis Tools, Comparative/Common-Size Statements, Accounting Ratios
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12
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Unit 4: Cash Flow Statement
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Preparation of Cash Flow Statement as per AS-3 (Indirect Method)
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8
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OR Part B (Option II)
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Computerised Accounting Systems
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Using Spreadsheets, DBMS, and Computerised Accounting Software Applications
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20
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Part C
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Project Work / Practical Work
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Project File (12 Marks) & Viva Voce (8 Marks)
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20
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Total
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100 Marks
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Internal Assessment and Project Work
The other 20 marks come from the internal project work. If a student takes the standard Analysis of Financial Statements option, the following formula of distribution applies:
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Project Report: 12 Marks
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Viva (Oral Examination): 8 Marks
How To Prepare for the CBSE Class 12 Accountancy Exam 2027?
Here are key ways to prepare for the CBSE Class 12 Accountancy exam for the 2026-27 academic cycle.
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Concentrate on Partnership Accounts (36 Marks) and Company Accounts (24 Marks) first since they contribute 75% of the theory marks.
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Learn the reasons behind the accounting transactions instead of memorizing the journal entries without understanding what they mean.
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Working notes carry independent marks from the examiner. Always present your calculations in an easy-to-read manner and ensure proper description is given to every calculation.
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Maintain a small notebook for formats (Balance Sheet as per Schedule III, Cash Flow Statements, Revaluation Accounts, and Partner's Capital Accounts) and revise it frequently.
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Keep a record of your mistakes while solving problems for the subject.
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Solve past question papers under exam situations to increase the speed of solving and answering questions efficiently.