CBSE Class 12 Accountancy Exam 2026 on Feb 24, Important Topics & Tips
2 minute read
• Updated on 23 Feb, 2026, 1:19 PM, by Arman Kumar
The CBSE Class 12 Accountancy exam 2026 will be held on 24 February 2026. Students should prioritise high-weightage chapters like Accounting for Partnerships and Companies, and employ strategic revision methods to enhance scoring potential.
The Central Board of Secondary Education (CBSE) has scheduled the Class 12 Accountancy board exam for 24 February 2026 as part of the annual timetable. This commerce stream paper requires strong conceptual clarity and efficient presentation skills to score well. Accountancy carries 80 marks in theory, with project work or internal assessment contributing the remaining marks, forming part of the overall board evaluation
High-Priority Accountancy Topics for CBSE Class 12
Students should focus their final revision on chapters that historically carry the highest weight and have strong representation in past papers:
- Accounting for Partnership Firms
- Accounting for Companies (Shares and Debentures)
- Cash Flow Statement
- Ratio Analysis
- Financial Statement Analysis
These areas together cover the major portion of the 80-mark theory paper and are essential for building accuracy and confidence.
Effective Revision Strategies Before the Exam
To make the most of the remaining preparation time, students are advised to revise with a structured approach:
Understand paper format and weightage:Knowing how questions are distributed helps plan time effectively. Focus on long-answer problems in Partnership and Company Accounts, as they often carry high marks.
Practice standard formats and calculations:In Accountancy, neat and consistent presentation of journals, ledgers and cash books can earn valuable step marks even when calculations may be partially off.
Allocate time wisely:Allocate around 25–30 minutes for MCQs and reserve time at the end to review lengthy numerical problems and ensure correct numbering.
Revise theory concepts:Memorise key definitions and differences (e.g., types of debentures, capital vs revenue items) as theoretical questions typically contribute around 20% of total marks.
Work on sample and MCQ sets:Attempting model papers, top MCQs and chapter-wise exercises can help reinforce patterns and improve speed.
Last-Minute Preparation Advice
Experts recommend revising partner adjustment entries, issue and forfeiture of shares, comparative and common-size statements, along with cash flow computations, as these frequently appear in high-mark questions.
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