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ISC 12th Accounts Marks Distribution 2026 Chapter-WiseISC 12th Accounts Marks Distribution 2026 Chapter-Wise: The ISC 12th Accounts 2026 blueprint divides the 80‑mark theory paper into two parts: Section A (60 marks) covers core topics like Partnership (Fundamentals 11 marks, Reconstitution 15 marks) and Company Accounts (Issue of Shares 11 marks, Redemption of Debentures 8 marks). Students then choose either Section B (Management Accounting – 20 marks) with Cash Flow Statement and Ratio Analysis (8 marks each) or Section C (Computerised Accounting – 20 marks) with Spreadsheet Applications and DBMS (10 marks each). This layout lets students focus on the highest‑weight chapters, plan their study time, and aim for a strong score.
ISC 12th Accounts Marks Distribution 2026 Chapter-Wise
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The ISC 12th Accounts 2026 mark scheme breaks the 80‑mark theory paper into Partnership Accounts, Company Accounts, Management Accounting, and Computerised Accounting, showing each chapter’s weightage. Highlighting the high‑weight topics lets students target their revision more strategically.
Section A: Partnership & Company Accounts (60 Marks)
S.No. | Unit / Chapter | Sub-Topics | Marks |
|---|---|---|---|
1 | Partnership Accounts | A. Fundamentals of Partnership | 11 Marks |
B. Goodwill | 15 Marks | ||
C. Reconstitution of Partnership: I. Admission II. Retirement and Death of a Partner III. Dissolution of a Partnership Firm | |||
8 marks | |||
2 | Joint Stock Company Accounts | A. Issue of Shares | 11 Marks |
B. Issue of Debentures | 8 Marks | ||
C. Redemption of Debentures | |||
D. Final Accounts of Companies | 7 Marks | ||
Total for Section A | 60 Marks | ||
Section B: Management Accounting (20 Marks)
Students will attempt either Section B or Section C
S.No. | Chapter | Marks |
|---|---|---|
3 | Financial Statement Analysis | 4 Marks |
4 | Cash Flow Statement | 8 Marks |
5 | Ratio Analysis | 8 Marks |
Total for Section B | 20 Marks | |
Section C: Computerised Accounting (20 Marks)
(Optional instead of Section B)
S.No. | Chapter | Marks |
|---|---|---|
6 | Accounting Application of Electronic Spreadsheet | 10 Marks |
7 | Database Management System (DBMS) | 10 Marks |
Total for Section C | 20 Marks | |
ISC 12th Accounts Marks Distribution 2026 Chapter-Wise: Level of Difficulty
The table outlines ISC 12th Accounts 2026 exam’s difficulty distribution, allocating roughly 30 % easy, 50 % moderate, and 20 % difficult questions.
Difficulty Level | Approx. Weightage | Description |
|---|---|---|
Easy | 30% (24 marks) | Direct questions on definitions, simple journal entries, and theory-based questions |
Moderate | 50% (40 marks) | Application-based problems, calculations, adjustments, and ledger preparation |
Difficult | 20% (16 marks) | Complex numerical questions, dissolution adjustments, ratio interpretation, and advanced analysis |
ISC Weightage for Other Subjects |
| Name of the Subject | Link |
|---|---|
| Biology | ISC 12th Biology Marks Distribution 2026 Chapter-Wise |
| Chemistry | ISC 12th Chemistry Marks Distribution 2026 Chapter-Wise |
| Mathematics | ISC 12th Mathematics Marks Distribution 2026 Chapter-Wise |
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