CBSE Class twelve Accountancy Exam Pattern twenty twenty-six Released

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• Updated on 18 Nov, 2025, by Kollegeapply

The Central Board of Secondary Education has shared the updated Class twelve Accountancy exam pattern for the twenty twenty-six board cycle. The subject will follow a hundred-mark structure, divided into an eighty-mark theory paper and a twenty-mark project component. The update places strong weightage on competency-based assessment and practical numerical skills, keeping the design aligned with the board’s revised evaluation approach. The theory paper continues to be divided into Part A and Part B. Part A carries the highest share with sixty marks, covering partnership accounts and company accounts. Part B offers two choices — Analysis of Financial Statements or Computerised Accounting — contributing twenty marks. The project work includes a twelve-mark file submission and an eight-mark viva voce.

CBSE Class twelve Exam Pattern twenty twenty-six: Key Highlights

A short overview of major elements released by the board is included below:

Particulars	Details
Board	Central Board of Secondary Education
Class	Twelve
Total Marks	Hundred (eighty theory + twenty project)
Duration	Three hours
Exam Mode	Pen-and-paper
Question Types	Twenty percent MCQs, fifty percent competency-based, thirty percent short/long answer
Passing Criteria	Thirty-three percent per subject

The exam will feature a balanced mix of multiple-choice items, application-focused numerical questions and structured long answers. The board has also retained internal choices in select one-mark, three-mark, four-mark and six-mark questions to ease difficulty levels for students.

Number of Questions and Section-wise Division

The question paper will contain thirty-four questions split across two parts:

Section	Details
Part A	Question one to twenty-six (compulsory)
Part B	Question twenty-seven to thirty-four (choice between two options)
One-mark questions	Question one to sixteen and twenty-seven to thirty
Three-mark questions	Question seventeen to twenty, thirty-one and thirty-two
Four-mark questions	Question twenty-one, twenty-two and thirty-three
Six-mark questions	Question twenty-three to twenty-six and question thirty-four

Internal choice is available in seven one-mark, two three-mark, one four-mark and two six-mark questions.

CBSE Class twelve Accountancy twenty twenty-six: Unit-wise Marks

The CBSE Board has shared the detailed distribution of marks across units:

Unit	Topic	Marks
Part A	Accounting for Partnership Firms and Companies	—
Unit one	Partnership Firms	Thirty-six
Unit two	Companies	Twenty-four
Total Part A	—	Sixty
Part B	Analysis of Financial Statements	—
Unit three	Financial Statement Analysis	Twelve
Unit four	Cash Flow Statement	Eight
Total Part B	—	Twenty
Project Work	File + Viva	Twenty

CBSE will follow the same design for all affiliated schools in the twenty twenty-six board session. Schools are expected to align assignments, periodic tests and pre-board papers with this updated structure. Students aiming for commerce and management courses across India can track all new admissions, results and exam updates using KollegeApply’s verified university dashboard.

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