CBSE Class 12 Accountancy sample paper 2026-27 out: download for board exam preparation

The Central Board of Secondary Education (CBSE) has released the Class 12 Accountancy sample papers for the 2026-27 academic session on September 21, 2026. These sample papers are intended to help students prepare for the upcoming board examinations, providing insight into the question paper pattern and marking scheme.

The Accountancy exam is a crucial component for commerce stream students, and access to official question papers and detailed analyses is sought after by candidates to assess their performance and estimate scores. Regular practice with these sample papers is expected to enhance problem-solving skills, familiarise students with the latest exam pattern, and improve writing speed, ultimately building confidence and reducing exam stress.

Structure of the Accountancy Board Examination

The CBSE Class 12 Accountancy board examination for the 2025-2026 academic session was conducted on February 24, 2026, concluding at 1:30 PM. The paper is designed for a total of 100 marks, comprising 80 marks for theory and 20 marks for practical/project work, with a duration of 3 hours.

The theory paper is divided into two parts: Part A, carrying 60 marks, covers Accounting for Partnership Firms (36 Marks) and Accounting for Companies (24 Marks). Part B, worth 20 marks, offers students a choice between Analysis of Financial Statements or Computerized Accounting. The question paper typically includes 34 questions, featuring 1-mark MCQs/objective types (16-20 questions), 3-4 mark short answer questions, and 6-mark long answer/complete questions.

Internal Choices and Practical Component

Internal choice is a feature of the Accountancy question paper, provided in 7 questions of one mark, 2 questions of three marks, 1 question of four marks, and 2 questions of six marks. This provision allows students some flexibility in selecting questions to answer within certain sections.

The practical/project work component, accounting for 20 marks, is further divided into a Project File, which carries 12 marks, and a Viva Voce, which is assessed for 8 marks. This practical aspect is integral to the overall assessment of a student’s understanding and application of accounting principles.

Impact of Sample Papers on Student Performance

Research conducted by SelfStudys indicates a correlation between solving sample papers and higher scores in the board examination. According to their findings, students who solved more than 15 sample papers were more than twice as likely to score above 95% in the board examination. This suggests that extensive practice with sample papers can significantly contribute to improved academic outcomes.

The CBSE Class 12 sample paper for 2026-27 for Accountancy includes questions, a marking scheme, and solutions. The availability of these resources, alongside an archive of old sample papers, is designed to provide full support for students preparing for their examinations. Other subject sample papers, such as Maths for 2026-27, are designed following the NEP 2020, while History and Political Science sample papers also detail their sectional structures.

Written by Nishit Kumar

Nishit Kumar is a senior EdTech industry leader with over a decade of experience in building and scaling education platforms, shaping their product, content, and growth strategy. At FindMyCollege, Nishit oversees content and editorial strategy, guiding topic selection and content frameworks to ensure accuracy, relevance, and student-first value across the website.

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