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CBSE Class 12 Accountancy Exam Pattern 2026:
The Central Board of Secondary Education (CBSE) has revised the CBSE 12th Accountancy Exam Pattern 2026. The CBSE Class 12 Accountancy Exam Pattern serves as an essential guide for students preparing for the board exams. Understanding the exam pattern helps you score better by familiarizing you with the question paper format, marking scheme, chapter-wise weightage, and the types of questions asked. If you’ve begun preparing for the CBSE 12th Exam 2026, it’s important to follow the latest pattern to plan your studies effectively. The 2026 exam pattern is designed to encourage a practical understanding of key accounting concepts. By reviewing the pattern, you can identify important topics and high-weightage chapters , helping you prioritize your preparation. It also improves time management during the exam. The paper carries a total of 100 marks, with 80 marks for theory and 20 marks for practical assessment . The theory section includes MCQs, short answer, and long answer questions. There is no negative marking, so students are encouraged to attempt all questions confidently.
Students preparing for the upcoming CBSE Board exam 2026 can check and download the CBSE 12th Accountancy Exam Pattern 2026 from the CBSE's official website at cbse.nic.in. The
CBSE Class 12 Accountancy Syllabus 2026
will cover 3 parts, Part A - Accounting for Partnership Firms and Companies, Part B - Financial Statement Analysis, Computerized Accounting, and Project Work.
Read the article further to have more information on CBSE Class 12 Accountancy Exam Pattern 2026.
Also Read: CBSE Class 12 Accountancy Important Questions 2026
CBSE Class 12 Accountancy Exam Pattern 2026
The CBSE Class 12 Accountancy Exam 2026 will be conducted for a total of 100 marks. There will be 2 units in Part A and B, where Part A will carry 60 marks, and
Part B will carry 20 marks. Check out the marks weightage of each chapter and unit of CBSE Class 12 Accountancy Blueprint 2026 from the table below:
Sections In Part A (chapter-wise) | Type of Questions | Number of Questions (approximately) | Marks Allotted |
|---|---|---|---|
Unit I – Accounting for Partnership Firms Chapter – Partnership Features, Partnership Deed (12 marks) Chapter – Reconstitution and Dissolution (24 marks) | MCQs, long, and short type | 14 | 36 marks |
Unit II – Accounting for Companies Chapter – Accounting for Share Capital (16 marks) Chapter – Accounting for Debentures (8 marks) | MCQs, long, and short type | 12 | 24 marks |
Sections In Part B (chapter-wise) | Type of Questions | Number of Questions (approximately) | Marks Allotted |
Unit III – Analysis of Financial Statements Chapter – Financial Statements of a Company (6 marks) Chapter – Tools for Financial Statement Analysis (6 marks) Unit IV – Cash Flow Statement Chapter – Cash Flow Statement (8 marks) OR Computerized Accounting (20 marks) | MCQs, long, and short type | 8 | 20 |
Total of Part A and Part B | 34 | 80 marks | |
Practical Assessment (Project Work and Viva) | 20 marks | ||
Complete Valuation of CBSE 12th Accountancy Exam (Theory + Practical Assessment) | 100 marks |
Also read: CBSE Class 12 Accountancy Previous Year Question Paper
CBSE Class 12 Accountancy Practical Blueprint 2026
The CBSE Board is likely to hold the CBSE Class 12 Accountancy Practical Exam in January 2026. Out of the 20 marks in the practical exam, 12 marks will be in the Project File, and Viva voce will carry 08 marks. The CBSE Class 12 Accountancy Practical Blueprint 2026 is tabulated below:
| Part C | Project Work | Marks |
|---|---|---|
| Topics |
Project work will include:
| 20 |
CBSE Class 12 Accountancy Question Paper Pattern 2026
The CBSE Class 12 Accountancy exam paper 2026 will be based on the below-given typology of questions to check the remembering, applying, and critical skills of the students.
| S. No. | Typology of Questions | Marks | Percentage |
|---|---|---|---|
| 1 |
Remembering and Understanding:
Exhibit memory of previously learned material by recalling facts, terms, basic concepts, and answers.
Demonstrate understanding of facts and ideas by organizing, comparing, translating, interpreting, giving descriptions, and stating main ideas. | 44 | 55% |
| 2 | Applying: Solve problems to new situations by applying acquired knowledge, facts, techniques and rules in a different way. | 19 | 23.75% |
| 3 | Analysing, Evaluating and Creating: Examine and break information into parts by identifying motives or causes. Make inferences and find evidence to support generalizations. Present and defend opinions by making judgments about information, validity of ideas, or quality of work based on a set of criteria. Compile information together in a different way by combining elements in a new pattern or proposing alternative solutions. | 17 | 21.25% |
| Total | 80 | 100% |
Also read: CBSE Class 12 Accountancy Sample Paper 2026
CBSE 12th Accountancy Exam Pattern 2026 – Section Wise Analysis
Having a clear understanding of the CBSE Class 12 Accountancy Exam Pattern will help you plan your studies more effectively. The total marks for the Accountancy paper are 100 , divided into 80 marks for theory and 20 marks for practical assessment . In the practical assessment , 12 marks are allotted for the project file , and 8 marks are for the viva voce . The theory exam , carrying 80 marks , is of 3 hours duration and is divided into Part A and Part B . Part A is compulsory for all students and carries 60 marks , while Part B offers a choice between Analysis of Financial Statements and Computerized Accounting , each carrying 20 marks . Part A includes 26 questions (1–26) , comprising a mix of MCQs, short answer, and long answer questions . Part B consists of 8 questions (27–34) , which also include all three types of questions. The table below provides a clear overview of the CBSE Class 12 Accountancy question paper pattern for easy understanding.Sections in Part A | Type of Questions | Number of Questions | Marks Allotted |
|---|---|---|---|
1 | MCQs | Question numbers 1 to 16 | 16 x 1 = 16 |
2 | Short type | Question numbers 17 to 20 | 4 x 3 = 12 |
3 | Long answer type 1 | Question numbers 21 and 22 | 2 x 4 = 8 |
4 | Long answer type 2 | Question numbers 23 to 26 | 4 x 6 = 24 |
Total | 26 questions | 60 marks | |
Sections in Part B (Analysis of Financial Statements or Computerized Accounting) | Type of Questions | Number of Questions | Marks Allotted |
1 | MCQs | Question numbers 27 to 30 | 4 x 1 = 4 |
2 | Short type | Question numbers 31 and 32 | 2 x 3 = 6 |
3 | Long answer type 1 | Question number 33 | 1 x 4 = 4 |
4 | Long answer type 2 | Question number 34 | 1 x 6 = 6 |
Total | 8 questions | 20 marks | |
Part A and Part B Combined | 34 questions | 80 marks |
The CBSE Class 12 commerce students should complete the CBSE Class 12 Accountancy syllabus 2026 at least two months before the exam commencement so that they can get enough time to solve the previous year's question paper and the CBSE Class 12 Sample Paper 2026 .
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FAQs
There will be a total of 34 questions in the CBSE Class 12 Accountancy exam 2026.
The CBSE Class 12 Accountancy exam pattern 2025-26 is divided into two parts, Part A and B, where Part A will carry 60 marks, andPart B will carry 20 marks.
CBSE board released the CBSE Class 12 Accountancy exam pattern 2026 on its website, cbse.nic.in. You can also access the CBSE Class 12 Accountancy blueprint on this page.
Yes, the CBSE Board has revised the CBSE Class 12 Accountancy Exam Pattern for the upcoming academic session 2026.
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