CBSE Class XII Accountancy 2026 – Paper Pattern & Marking Scheme

[{"selector":"#anim-2c3efbad-9b4f-41c8-941a-a82ecd5b4eab","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-01d086e0-14b6-4dcd-996c-d1177e128c0b","keyframes":{"transform":["translate3d(0px, 46.93201%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-73c63aba-3ec0-4a55-8299-e69fb7044566","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-416c39e0-a743-4a50-ae46-75a32cefb5bc","keyframes":{"transform":["translate3d(0px, 175.92589%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] The CBSE Class 12th Accountancy Exam 2026 evaluates students' understanding of accounting principles related to partnership firms, companies, and financial analysis. Photo: Freepik

[{"selector":"#anim-e1be8774-2d56-4c35-8045-bfe0db246f71","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-8376a986-62f3-4cff-95bf-667c43571b16","keyframes":{"transform":["translate3d(0px, 48.61915%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e4ae3e1a-af87-4fff-af0c-889e5230cbbd","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-4ac3d2f0-287f-48c0-8873-43916b11ddd6","keyframes":{"transform":["translate3d(0px, 149.00288%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] The exam is divided into two parts: Part A, which is compulsory for all students, and Part B, where students have an internal choice between two options. Photo: Freepik Exam Structure

[{"selector":"#anim-9d00fa8d-acfa-45d8-811a-9079c695a977","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-a76e430a-a566-4ff6-82ba-45770a302978","keyframes":{"transform":["translate3d(0px, 48.61915%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-2dcfb511-f2ae-41f0-af1c-1b6c86a3fd7a","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-14a242a7-1162-43c7-a3b6-5f88f1938f57","keyframes":{"transform":["translate3d(0px, 196.98678%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] The theory paper is worth 80 marks, while the internal assessment is allocated 20 marks. The overall total is 100 marks. Photo: Freepik Total Marks Distribution

[{"selector":"#anim-40d9ab81-fa7a-4a68-93aa-5cea8dc27992","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-bd65415d-539c-49f8-a595-036f8a198bee","keyframes":{"transform":["translate3d(0px, 51.0254%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-46bf1bbc-5ed2-4849-bf32-38a40b5d5b0d","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e8fbb1dc-b854-40df-9ca2-6f966824e20d","keyframes":{"transform":["translate3d(0px, 181.73245%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] This section covers various concepts related to partnership accounting. It carries a weightage of 36 marks. Photo: Freepik Part A – Accounting for Partnership Firms and companies

[{"selector":"#anim-0594391d-a742-4011-9d77-bbfdfec2ee48","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-da75f549-0f6f-42d5-8678-31b67a018373","keyframes":{"transform":["translate3d(0px, 51.0254%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ecfa0211-5dcd-496c-9493-4bf0d592f00f","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-055cac32-a833-469f-840c-745a3fbb6118","keyframes":{"transform":["translate3d(0px, 196.98678%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] This section focuses on the accounting principles applied in companies. It is allotted 24 marks. Photo: Freepik Part A – Accounting for Companies

[{"selector":"#anim-5b248db4-3425-4d2e-8b34-f8d6f41f0f06","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-29b75ae0-014f-4c21-bbd9-769c5744f74a","keyframes":{"transform":["translate3d(0px, 52.59259%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-07bb8165-71bf-46a6-b73b-059b3115029d","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-db5bc618-3196-484e-a03a-c20ea6ba47cb","keyframes":{"transform":["translate3d(0px, 155.41313%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] Students opting for this section will answer questions related to the analysis of financial statements and the cash flow statement. This option has a weightage of 20 marks. Photo: Freepik Part B – Option (i): Financial Statement Analysis

[{"selector":"#anim-8ac34701-2079-4dc0-ae0b-e58724b78eed","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-460c53c4-03fb-4689-a219-233ee1330df6","keyframes":{"transform":["translate3d(0px, 50.3414%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-683caeff-8dad-449d-b1c6-c431bb806792","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f9bed74c-0f96-4da4-b0d6-cda93270c32c","keyframes":{"transform":["translate3d(0px, 174.95289%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] Students selecting this option will focus on topics related to computerized accounting. This section also carries 20 marks. Photo: Freepik Part B – Option (ii): Computerized Accounting

[{"selector":"#anim-690a7beb-a28b-44e4-866d-f0c62e6b91e7","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-d2d79560-6bd4-45ed-a224-53064c954416","keyframes":{"transform":["translate3d(0px, 49.06081%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0074e7f1-214f-4147-83d4-2710fd5406b7","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1436c236-80be-4022-9aa3-b74e11dd1df3","keyframes":{"transform":["translate3d(0px, 158.39001%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] Part A is mandatory for all students. Students must choose either Option (i) or Option (ii) in Part B. It is important to prepare thoroughly for both the theory examination and the internal assessment. Photo: Freepik

[{"selector":"#anim-bfe0ce15-05be-4a9c-a0ad-30c6b8905ebe","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f591dfd5-aede-4260-b47e-c1e58ed2f1a2","keyframes":{"transform":["translate3d(0px, 49.06081%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-d882aebd-c68a-4e19-ac54-320f004a679d","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-7853718d-c2e7-486d-b420-9fb2bc726d1f","keyframes":{"transform":["translate3d(0px, 157.80022%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] The clear understanding of the CBSE Accountancy exam pattern is essential for preparation. Students should focus equally on both theoretical knowledge and practical applications to ace in the 2026 exam. Photo: Freepik

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