CBSE Class 12 Accountancy Exam 2026 Most Important Topics with Weightage: Detailed analysis by subject experts
Preparing for CBSE Class 12 Accountancy Exam 2026? Know the most important topics, weightage, and expert preparation tips shared by Srinivas Rao to score high in the board exams.
CBSE Class 12 Accountancy Exam 2026 Most Important Topics with Weightage:CollegeDekho spoke with Srinivas Rao, a renowned Commerce and Accountancy teacher with over 20 years of experience and a CA CPT coaching expert from Andhra Pradesh, to identify the most important topics and scoring areas for the CBSE Class 12 Accountancy Exam 2026. Based on the latest CBSE syllabus and exam pattern, the expert highlights where to focus preparation to maximize marks.
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CBSE Class 12 Accountancy Exam 2026 Most Important Topics with Weightage: Detailed Analysis by Subject Expert
Below are some of the most relevant questions, as discussed with the subject expert, along with clear and practical answers.
CollegeDekho:Which section carries the highest weightage in the CBSE Class 12 Accountancy Exam 2026?
Srinivas Rao:Part A – Accounting for Partnership Firms and Companies carries the highest weightage of 60 marks out of 80 in the theory paper. Within this, Accounting for Partnership Firms alone accounts for 36 marks, making it the most crucial unit. You should focus strongly on goodwill, admission, retirement, death of a partner, and dissolution of partnership firms.
CollegeDekho:Which topics from Partnership Accounting are most scoring for board exams?
Srinivas Rao: You should prioritize Goodwill valuation methods, Reconstitution of partnership, Admission and Retirement of partners, and Dissolution of a firm. These topics frequently appear as long-answer questions and practical problems. Proper format, working notes, and step-wise presentation can fetch full marks.
CollegeDekho:How important is Accounting for Companies in the 2026 exam?
Srinivas Rao:Accounting for Companies carries 24 marks and is highly scoring if concepts are clear. You must focus on Issue of Shares, Forfeiture and Reissue of Shares, and Issue of Debentures. Numerical problems from these areas are very predictable and practice-based.
CollegeDekho:What should your strategy be for Financial Statement Analysis and Cash Flow Statement?
Srinivas Rao:Part B carries 20 marks, with Financial Statement Analysis (12 marks) and Cash Flow Statement (8 marks) as key. You should practice ratio analysis, comparative and common-size statements, and the Cash Flow Statement using the indirect method thoroughly, as these are regular board exam favorites.
CollegeDekho:Any final expert advice for CBSE Class 12 Accountancy 2026 aspirants?
Srinivas Rao:You should focus on concept clarity, regular practice of numericals, and presentation. Stick closely to the CBSE format, revise frequently asked questions, and practice previous years’ board-level problems to score above 90 in Accountancy.
This expert analysis will help you plan your preparation smartly and focus on high-weightage, high-return topics for the CBSE Class 12 Accountancy Exam 2026.
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