CBSE Class 12 Accountancy Exam 2026 LIVECBSE Class 12 Accountancy Exam 2026 LIVE: Candidates are now on the verge of the CBSE Class 12 Accountancy exam preparation, since the exam will be held in two days, that is on February 24, 2026, from 10.30 AM to 1.30 PM. However, the candidates will be given the Accountancy question paper 15 minutes before the exam starts. Candidates should carefully read the questions, then strategize their plans before writing. To score well, the candidates are advised to utilize this time wisely and follow the expert's golden tips.
Also, the candidates should recall the CBSE Class 12 Accountancy paper pattern once. The 12th Accountancy paper consists of 34 questions, and each question is compulsory to answer. The question paper will be divided into two parts, Part A (60 marks) and Part B (20 marks). Note that Part A is compulsory to answer, whereas Part B has two options, such as Analysis of Financial Statements and Computerised Accounting.
CBSE Class 12 Accountancy Exam 2026: Unit-wise Weightage and Key Topics
It is better to know the unit-wise weightage and key topics before appearing for the CBSE Class 12 Accountancy exam. Check out the following table:
Part A: Accounting for Partnership Firms and Companies (60 Marks)
Unit | Marks | Key Topics to Focus |
|---|---|---|
Partnership Firms | 36 | Fundamentals (P&L Appropriation), Goodwill valuation, Admission (Revaluation & Capital adjustment), Retirement/Death, and Dissolution (Realisation A/c). |
Company Accounts | 24 | Issue of Shares (Pro-rata allotment, Forfeiture, and Reissue), Issue and Redemption of Debentures. |
Part B: Financial Statement Analysis (20 Marks)
Unit | Marks | Key Topics to Focus |
|---|---|---|
Analysis of Financial Statements | 12 | Comparative & Common-size statements, Accounting Ratios (Liquidity, Solvency, Activity, and Profitability). |
Cash Flow Statement | 8 | Preparation of Cash Flow Statement using the Indirect Method (Operating, Investing, and Financing activities). |
Note that once the CBSE Class 12 Accountancy exam ends, the unofficial answer key analysed by the Collegedekho subject matter expert will be added here on February 24, 2026.
CBSE Class 12 Accountancy Exam 2026 LIVE
04 20 PM IST - 22 Feb'26
CBSE Class 12 Accountancy exam: Last 48 hours Preparation Plan (1/1)
Day 1: The "Heavyweights" & Formats (Sunday/Monday Morning)
- Focus on Admission, Death, and Retirement
- Candidates must practice the topics like Hidden Goodwill, Capital Adjustments, and the Deceased Partner's profit calculation, on priority
- Candidates should spend strictly 1 hour on the pro-rata table and Forfeiture/Reissue entries. Candidates will get a 6-mark guaranteed question from this
- Revise the Realisation Account entries and practice Past Adjustments and Guarantee of Profit tables.
04 00 PM IST - 22 Feb'26
CBSE Class 12 Accountancy Exam 2026: Marks Distribution
Weightage of Marks Number of Questions 1 mark questions - Questions 1 to 16
- Questions 27 to 30
3 marks questions - Questions 17 to 20
- Questions 31 and 32
4 marks questions Questions 21, 22, and 33 6 marks questions - Questions 23 to 26
- Question 34










