CBSE Class 12 Accountancy question paper 2026 PDF released today
In short
- The Central Board of Secondary Education released the CBSE Class 12 Accountancy Question Paper 2026 PDF, sample papers, and answer keys today, 11 October 2026.
- The question paper is divided into two parts, Part A and Part B, with Part A being compulsory for all candidates.
- Students must choose between 'Analysis of Financial Statements' and 'Computerised Accounting' for Part B of the 80-mark, three-hour examination.
- The paper carries 34 questions, including objective, competency-based, case study, and long-answer questions with internal choices.
- The question paper design and assessment pattern for the Academic Session 2026-27 remain unchanged from the previous year.
The Central Board of Secondary Education (CBSE) today, 11 October 2026, released the CBSE Class 12 Accountancy Question Paper 2026 in PDF format. The board also made available sample papers and answer keys online to assist students preparing for the upcoming CBSE Class 12 Accountancy board examination.

This release aims to help students understand the exam pattern, improve their problem-solving skills, and build confidence ahead of the board exams. The question paper design and assessment pattern for the Academic Session 2026-27 are consistent with the previous year, ensuring continuity for students.
Exam Pattern and Structure for Accountancy 2026
The CBSE Class 12 Accountancy Question Paper 2026 is structured into two main parts: Part A and Part B. Part A is compulsory for all candidates, while Part B offers two options: ‘Analysis of Financial Statements’ and ‘Computerised Accounting’. Students are required to attempt only one of these options.
The examination has a duration of three hours and carries a total of 80 marks. The paper comprises 34 compulsory questions, with varying mark allocations. Questions are categorised into 1, 3, 4, and 6 marks. Specifically, questions 1 to 16 and 27 to 30 carry 1 mark each, questions 17 to 20, 31, and 32 carry 3 marks each, questions 21, 22, and 33 carry 4 marks each, and questions 23 to 26 and 34 carry 6 marks each. Internal choice has been provided in two questions of three marks, two questions of four marks, and two questions of six marks.
Marks Distribution and Syllabus Overview
The marks distribution for the CBSE Class 12 Accountancy paper outlines the weightage given to different units across Part A, Part B, and the Project/Practical Work component. Part A, focusing on Accounting for Partnership Firms and Companies, accounts for 60 marks, while Part B, covering either Financial Statement Analysis or Computerised Accounting, carries 20 marks. An additional 20 marks are allocated for Project Work or Practical Work, which includes a project file and viva voce.
| Units | Topic | Marks |
|---|---|---|
| Part A | Accounting for Partnership Firms and Companies | 16 |
| Unit 1. | Accounting for Partnership Firms | 36 |
| Unit 2. | Accounting for Companies | 24 |
| Total | 60 | |
| Part B | Financial Statement Analysis | |
| Unit 3. | Analysis of Financial Statements | 12 |
| Unit 4. | Cash Flow Statement | 08 |
| Total | 20 | |
| Part C | Project Work | 20 |
| Project File | 12 | |
| Viva Voce | 08 | |
| OR Part B | Computerized Accounting | |
| Unit 4. | Computerized Accounting | 20 |
| Part C | Practical Work | 20 |
| Project File | 12 | |
| Viva Voce | 08 |
The syllabus for CBSE 2026-27 Accountancy includes key topics such as Fundamentals of Partnership, Change in Profit Sharing Ratio Among Partners, Admission, Retirement and Death of Partner, Dissolution of Partnership Firm, Accounting for Share Capital and Debentures, Financial Statements Analysis, Accounting Ratios, and Cash Flow Statements. The previous year’s question paper for 2026 also included objective questions, competency-based questions, case study questions, and long-answer questions with internal choices.
Availability of Resources and Previous Papers
On top of the current year’s question paper, CBSE has also provided answer keys for Sets 1, 2, and 3 of the CBSE Class 12 Accountancy Question Paper 2026. Students can access these resources online to verify their answers and understand the expected solutions. Also, previous years’ CBSE Class 12 Accountancy question papers for 2025 and 2024 are also available, offering additional practice material.
| Question Paper Download Link | QP code |
|---|---|
| CBSE Class 12 Accountancy Question Paper 2026 Set 1 | 67/5/1 |
| CBSE Class 12 Accountancy Question Paper 2026 Series PRQ58 Set 2 | 67/5/2 |
| CBSE Class 12 Accountancy Question Paper 2026 Set 3 | NA |
| Question Papers Download Links |
|---|
| CBSE Class 12 Accountancy question paper 2025 |
| CBSE 12 th Accountancy question paper 2024 |
The approximate chapter-wise weightage indicates that Partnership Accounts and Company Accounts carry a high focus, while Financial Statements, Cash Flow Statement, and Accounting Ratios & Analysis have a moderate weightage.
| Unit | Weightage Focus |
|---|---|
| Partnership Accounts | High |
| Company Accounts | High |
| Financial Statements | Moderate |
| Cash Flow Statement | Moderate |
| Accounting Ratios & Analysis | Moderate |
Further reading
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