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CBSE Class twelve Accountancy Exam Pattern twenty twenty-six Released

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• Updated on 18 Nov, 2025, 7:47 AM, by KollegeApply

CBSE Class twelve Accountancy Exam Pattern twenty twenty-six Released

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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