CBSE Class 12 accountancy exam 2026: What students should focus on according to sample paper
The Central Board of Secondary Education (CBSE) has released the Class 12 accountancy sample question paper for the 2025–26 session. It also published the marking scheme alongside the paper. The release gives students a clear idea of the exam format. The sample follows the same evaluation scheme as last year. The accountancy sample paper outlines the structure, question types, and marks distribution for the 2026 board exam.If you are preparing for the class 12 accluntancy exam, the sample paper shows exactly what kind of questions you will face. You can see how theory, numericals and application-based questions are balanced across the paper.How the Accountancy Paper is Divided and the Date of the ExamAccording to the CBSE Class 12 Commerce stream date sheet, the accountancy class 12 exam is scheduled for February 24, 2026. The test will take place from 10:30 am to 1:30 pm and will be worth a maximum of 80 marks. The duration of the paper is three hours.The question paper includes 34 compulsory questions and is split into two parts: Part A and Part B. Part A is compulsory for all candidates, while Part B provides two options: Analysis of Financial Statements and Computerised Accounting. Students are only allowed to choose one option.How marks are divided and where students get internal choicesThe sample paper clearly defines the weightage of each question type. Questions 1 to 16 and 27 to 30 carry one mark each. Questions 17 to 20, 31 and 32 carry three marks each. Questions 21, 22 and 33 are of four marks, while questions 23 to 26 and 34 carry six marks each.There is no overall choice in the paper. However, internal choices are provided in selected questions. These include seven one-mark questions, two three-mark questions, one four-mark question and two six-mark questions. This allows some flexibility while attempting the paper.Topics covered in partnership firms and company accounts sectionPart A covers Accounting for Partnership Firms and Companies. The questions include topics such as capital accounts, admission and retirement of partners, goodwill valuation, reconstitution of firms, issue and forfeiture of shares, debentures, dissolution of partnership and company accounts.The marking scheme shows that even one-mark questions test conceptual clarity through MCQs and assertion–reason type questions. Numerical accuracy is important in higher-mark questions, especially those involving journal entries, revaluation accounts and partners’ capital accounts.Key points from financial statements and computerised accounting optionsIn the Analysis of Financial Statements option, students are tested on comparative statements, common size statements, ratio analysis and cash flow statements. The marking scheme highlights step-wise marking, which means proper workings and format matter.The Computerised Accounting option concentrates on fundamental ideas such as charts, codification, encryption, the limitations of computerised systems and spreadsheet operations. Answers should be direct and clear in writing.Why the official marking scheme matters for scoring wellThe marking scheme describes the way in which marks are given for each answer. It indicates the exact steps, formats and figures that are expected by the examiners. This allows students to see the places where marks can be obtained or lost.The sample paper and the marking scheme together provide a complete picture of the CBSE Class 12 accountancy exam 2026. They represent the focus on clarity, accuracy and correct presentation in all the sections of the paper.
