If you’re preparing for the CBSE Class 12 Accountancy Board Exam 2025-26, practicing with the latest Accountancy sample paper is one of the smartest strategies to score high. The Central Board of Secondary Education (CBSE) has officially released the Class 12 Accountancy Sample Paper 2025-26 along with its marking scheme on its website — cbseacademic.nic.in.
In this guide we cover the exam pattern, sample paper PDF, question paper analysis, marking scheme, preparation tips, and important topics. Whether you’re aiming for 90+ marks or improving speed and accuracy, this will help you prepare smartly and confidently.
Overview of CBSE Class 12 Accountancy Exam 2025-26
| Particulars | Details |
|---|---|
| Board Name | Central Board of Secondary Education (CBSE) |
| Class | 12th |
| Subject | Accountancy |
| Academic Session | 2025–26 |
| Official Website | cbseacademic.nic.in |
| Exam Type | Board Exam |
| Paper Type | Theory + Project Work |
| Total Marks | 100 (80 Theory + 20 Project) |
The CBSE Class 12 Accountancy exam tests your understanding of financial statements, partnership accounts, and company accounting concepts. Solving the latest sample paper helps you master the exam pattern and question formats.
CBSE Class 12 Accountancy Sample Paper 2025-26 — Download PDF
Students can download the official sample paper and the marking scheme directly from the CBSE Academic website.
Download Links:
- CBSE Class 12 Accountancy Sample Paper 2025-26 PDF
- CBSE Class 12 Accountancy Marking Scheme 2025-26 PDF
(Links to be updated once CBSE releases the new PDFs for 2025–26)
CBSE Class 12 Accountancy Exam Pattern 2025-26
The exam pattern for 2025-26 consists of theory and project components. Quick breakdown:
1. Theory Paper (80 Marks)
| Units | Chapters Covered | Marks |
|---|---|---|
| Part A: Accounting for Partnership Firms and Companies | Fundamentals, Change in Profit-Sharing Ratio, Admission, Retirement, Death, Dissolution, Accounting for Share Capital, Issue of Debentures | 60 Marks |
| Part B: Analysis of Financial Statements | Financial Statements of a Company, Tools for Financial Analysis, Accounting Ratios, Cash Flow Statement | 20 Marks |
2. Project Work (20 Marks)
- File submission: 4 Marks
- Viva voce: 4 Marks
- Practical file and presentation: 12 Marks
This distribution shows the weightage of topics and where to focus.
Question Paper Design (as per sample paper)
Detailed structure:
| Type of Questions | No. of Questions | Marks per Question | Total Marks |
|---|---|---|---|
| Multiple Choice / Objective Type | 16 | 1 | 16 |
| Short Answer Type I | 4 | 3 | 12 |
| Short Answer Type II | 4 | 4 | 16 |
| Long Answer Type | 4 | 8 | 32 |
| Total | 28 Questions | — | 80 Marks |
Time Duration: 3 Hours
Internal Choice: Available in each section
Benefits of Practicing the Sample Paper
- Familiarity with Latest Exam Pattern: Know how questions are structured and what examiners expect.
- Time Management Practice: Allocate time wisely between long and short questions.
- Identifies Weak Areas: Pinpoint topics that require more revision.
- Boosts Confidence: Practice increases confidence before the final exam.
- Improves Presentation Skills: Neat, step-by-step answers with working notes fetch more marks.
Important Topics from the Syllabus
Prioritize these high-impact chapters:
Part A: Accounting for Partnership Firms and Companies
- Fundamentals of Partnership (Past Adjustments, Guarantee of Profit)
- Change in Profit-Sharing Ratio
- Admission of a Partner
- Retirement and Death of a Partner
- Dissolution of Partnership Firm
- Issue of Shares and Debentures
- Accounting for Share Capital (Over-subscription, Under-subscription, Calls in Arrears, Forfeiture)
Part B: Analysis of Financial Statements
- Comparative and Common Size Statements
- Accounting Ratios (Liquidity, Solvency, Profitability, and Activity Ratios)
- Cash Flow Statement (Operating, Investing, and Financing Activities)
Tips to Score 90+ in Accountancy
1. Understand Concepts, Don’t Memorize
Accountancy is logic-based. Focus on why transactions are recorded a certain way rather than rote learning.
2. Practice Previous Year Papers
Go through the last 5 years’ question papers and sample papers; concepts often repeat in different forms.
3. Focus on Formats
Balance Sheets, Profit & Loss Accounts, and Cash Flow Statements must be neatly presented and properly labeled.
4. Work on Calculations
Be quick and accurate with journal entries, ledger balances, and ratios. (Calculator is not allowed in exam.)
5. Attempt NCERT Questions
Many board questions are directly inspired by NCERT Class 12 Accountancy textbooks — do not skip exercises.
6. Revise Working Notes
Examiners award marks for clear working notes; always show calculations to gain partial credit if totals differ.
7. Prepare the Project File Properly
The 20 marks project is a significant scoring opportunity — keep it neat and well-documented.
Marking Scheme — Key Highlights
CBSE’s official marking scheme explains how marks are allotted. Simplified criteria:
| Type of Answer | Evaluation Criteria |
|---|---|
| Correct format used | 1–2 Marks |
| Correct journal entries or calculations | 2–3 Marks |
| Proper working notes and labeling | 1–2 Marks |
| Correct final answer and total | 1–3 Marks |
Weightage of Units
| Unit Name | Marks Weightage |
|---|---|
| Partnership Accounts | 30 Marks |
| Company Accounts | 30 Marks |
| Financial Statement Analysis | 20 Marks |
| Project Work | 20 Marks |
| Total | 100 Marks |
Reference Books
While NCERT is foundational, consider these additional books for deeper practice:
- TS Grewal’s Double Entry Bookkeeping for Class 12
- DK Goel Accountancy Class 12
- NCERT Accountancy Part 1 & 2 (Must Study)
- CBSE Sample Paper & Marking Scheme (Official)
How to Use the Sample Paper Effectively
Follow this 3-step approach:
Step 1: Attempt the Paper in Exam Conditions
Set a 3-hour timer and attempt the paper without distractions.
Step 2: Check with Marking Scheme
Compare your answers with CBSE’s marking scheme to identify where you lost marks.
Step 3: Revise Weak Areas
Revisit topics in your notebook or NCERT and clear doubts before attempting again.
Expert Suggestion: Focus on Conceptual Clarity
CBSE’s 2025-26 pattern emphasizes application-based and case study questions. Understanding the logic behind transactions helps handle unseen problems easily.
Quick Summary
| Key Point | Details |
|---|---|
| Total Marks | 100 (80 Theory + 20 Project) |
| Question Types | MCQs, Short Answer, Long Answer |
| Duration | 3 Hours |
| Total Questions | 28 |
| Difficulty Level | Moderate to High |
| Released By | CBSE (Official) |
| Best Prep Strategy | Practice sample paper + marking scheme + past year papers |
Conclusion
The CBSE Class 12 Accountancy Sample Paper 2025-26 is a key resource for understanding paper pattern, improving accuracy, and testing preparation. Practice regularly, review mistakes, and focus on conceptual clarity — with consistent effort and time management you can aim for 90+ marks.
