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PSEB 12th Accountancy Chapter-Wise Weightage Marks 2026PSEB 12th Accountancy Distribution 2026 Chapter-Wise: The PSEB 12th Accountancy 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.
PSEB 12th Accountancy Marks Distribution 2026 Chapter-Wise
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The PSEB 12th Accountancy 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)
Unit / Chapter | Very Short Answer Questions (1 Mark) | Short Answer Questions (2 Marks) | Long Answer Questions (4 Marks) | Source-based / Case study-based questions 6 Marks | Very Long Answer Questions (6 marks) |
|---|---|---|---|---|---|
Accounting for Partnership Firms | 3 | 1 | Any 1 question from these units | Any 1 question from these units | Any 1 question from these units |
Reconstitution of A Partnership Firm – Admission of A Partner | 3 | 1 | |||
Reconstitution of A Partnership Firm – Retirement / Death of A Partner | 3 | 1 | Any 1 question from these units | ||
Dissolution of Partnership Firm | 3 | 2 | |||
Accounting For Share Capital | 2 | 1 | Any 1 question from these units | Any 1 question from these units | __ |
Issue of Debentures | 2 | 1 | |||
Total Marks | 16 | 14 | 12 | 12 | 6 |
Section B: Management Accounting (20 Marks)
Students will attempt either Section B or Section C
Unit / Chapter | 1 Mark Questions | 2 Marks Questions | 4 Marks Questions | 6 marks Questions |
|---|---|---|---|---|
Financial Statements of A Company | 1 | 1 | Any 1 question from these units | Any 1 question from these units |
Analysis Of Financial Statements | 1 | __ | ||
Accounting Ratios | 1 | 1 | ||
Cash Flow Statement | 1 | 1 | ||
Total Marks | 4 | 6 | 4 | 6 |
Section C: Computerised Accounting (20 Marks)
Unit / Chapter | 1 Mark Questions | 2 Marks Questions | 4 Marks Questions | 6 marks Questions |
|---|---|---|---|---|
Overview Of Computerised Accounting System | 1 | 1 | Any 1 question from these units | Any 1 question from these units |
Spreadsheet | 1 | - | ||
Use Of Spreadsheet In Business Applications | 1 | 1 | ||
Graphs And Charts For Business Data | 1 | 1 | ||
Total Marks | 4 | 6 | 4 | 6 |
PDF: PSEB 12th Accountancy 2026 chapter-wise weightage
The PSEB 12th Accountancy 2026 chapter-wise weightage gives students a clear roadmap for effective preparation. By focusing more on high-weightage units like Partnership and Company Accounts, while revising easier chapters such as NPO and Cash Flow, students can improve accuracy and boost overall scores. Consistent practice and smart planning will help ensure strong performance in the final exam.
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