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CBSE Class 12 Accountancy Marks Distribution 2025-26 Chapter-wiseCBSE Class 12 Accountancy Marks Distribution 2025-26 Chapter-wise: The CBSE Class 12 Accountancy Marks Distribution 2025–26 (Subject Code 055) clearly outlines the chapters that hold the highest weightage, helping students concentrate on the most scoring chapters. The theory exam carries 80 marks, out of which Accounting for Partnership Firms has the highest weightage of 36 marks, making it the most important unit to master. This is followed by Accounting for Companies, which carries 24 marks, forming another major portion of the theory section. Together, these two units contribute 60 out of 80 marks, highlighting their significance.
Part B includes Analysis of Financial Statements with 12 marks and Cash Flow Statement with 8 marks. Students can also opt for Computerized Accounting, which carries 20 marks. Additionally, the practical/project component carries 20 marks, divided into 12 marks for the project/practical file and 8 marks for viva voce.
CBSE Class 12 Accountancy Marks Distribution 2025-26 Chapter-wise
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The table below depicts the chapter-wise distribution of marks for CBSE Class 12 Accountancy 2025-26.
Part | Unit / Component | Chapter / Description | Marks |
|---|---|---|---|
Part A | Unit 1 | Accounting for Partnership Firms | 36 |
Unit 2 | Accounting for Companies | 24 | |
Part B | Unit 3 | Analysis of Financial Statements | 12 |
Unit 4 | Cash Flow Statement | 8 | |
Part C (Option 1) | Project File | Project Work | 12 |
Viva Voce | Project Work | 8 | |
OR | |||
Part B (Option 2) | Unit 4 | Computerized Accounting | 20 |
Part C (Option 2) | Practical File | Practical Work | 12 |
Viva Voce | Practical Work | 8 | |
Since Partnership Firms and Company Accounts dominate the paper, students should prioritise developing strong conceptual clarity and consistent practice in these units. Numerical questions from these chapters are application-based but highly scoring if the formats and procedures are well understood. Analysis of Financial Statements, with its moderate weightage, is relatively easier and involves ratio-based and interpretation-based questions that can help students secure marks quickly. Similarly, the Cash Flow Statement requires clear procedural knowledge and regular revision to avoid common errors.
Knowing the chapter-wise weightage of CBSE Class 12 Accountancy 2025-26 allows students to plan their preparation strategically, allocate more time to high-weightage chapters, and revise efficiently.
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