The Central Board of Secondary Education (CBSE) has officially unveiled the sample question paper and its corresponding marking scheme for the Class 12 Accountancy subject for the upcoming 2025-26 academic session. This crucial release provides a definitive blueprint for students preparing for the board examinations scheduled in 2026.
Exam Date, Format, and Key Structure
As per the official CBSE Class 12 Commerce stream date sheet, the Accountancy exam will be held on February 24, 2026. The three-hour test is slated to run from 10:30 am to 1:30 pm and will carry a maximum of 80 marks.
The question paper comprises 34 compulsory questions, divided into two distinct parts. Part A is mandatory for all candidates. Part B offers two specialized options: Analysis of Financial Statements and Computerised Accounting. Students must select and attempt only one of these two options, allowing for focused preparation based on their strengths.
Detailed Marking Scheme and Internal Choices
The newly released marking scheme offers invaluable insights into the evaluation pattern, which remains consistent with the previous academic year. The paper features a mix of one-mark, three-mark, four-mark, and six-mark questions.
Questions numbered 1 to 16 and 27 to 30 are one-mark questions. Questions 17 to 20, 31, and 32 carry three marks each. The four-mark questions are 21, 22, and 33, while the six-mark questions are 23 to 26 and 34.
While there is no overall choice in the paper, CBSE has provided internal alternatives in several questions to offer flexibility. These include seven one-mark questions, two three-mark questions, one four-mark question, and two six-mark questions. The marking scheme emphasizes that even one-mark questions will test conceptual clarity through formats like MCQs and assertion-reason types, whereas higher-mark questions will demand numerical accuracy and proper presentation.
Core Topics and What Each Option Covers
Part A focuses extensively on Accounting for Partnership Firms and Companies. Key topics under this section include the preparation of partners' capital accounts, accounting for the admission and retirement of a partner, valuation of goodwill, reconstitution of partnership firms, and dissolution. For company accounts, students must prepare for questions on the issue and forfeiture of shares, debentures, and related concepts.
For Part B, the Analysis of Financial Statements option tests students on comparative and common-size statements, accounting ratios, and cash flow statements. The marking scheme highlights the importance of step-wise marking, where proper workings and correct format are crucial for securing full marks.
The Computerised Accounting option, on the other hand, concentrates on foundational concepts such as the use of accounting software, charts of accounts, codification, data encryption, the limitations of computerised systems, and performing spreadsheet operations. Answers here are expected to be direct and precise.
Why the Official Marking Scheme is a Game-Changer
The accompanying marking scheme is arguably as important as the sample paper itself. It acts as a direct window into the examiner's mind, detailing the exact steps, formats, and figures expected in ideal answers. By studying the scheme, students can identify where marks are allocated and, critically, where they are commonly lost. This allows for strategic preparation, ensuring that answers are structured to meet the board's specific expectations for clarity, accuracy, and presentation across all sections.
Together, the CBSE Class 12 Accountancy sample paper and marking scheme for 2025-26 provide a comprehensive and authoritative guide for students, demystifying the exam pattern and setting a clear path for effective revision and high scores.
