CBSE Class 12 Accountancy Blueprint 2025-26: Chaper Wise Marks, Question Distribution

The CBSE Class 12 Accountancy Blueprint 2025 focuses on the understanding of theory and practical knowledge of the Accountancy curriculum and paper pattern. The Accountancy Exam 2026 has two key components:

  • Theory Paper of 80 marks
  • Project Work of 20 marks

The Class 12 Accounts theory paper tests the student’s understanding of accounting concepts, methods, and applications. Project work is an internal assessment that evaluates students’ capacity to apply principles in real-world circumstances while also developing critical thinking and analytical abilities. Students can create a solid foundation in the accountancy subject and optimize their scoring potential by focusing on the marking structure, topic-specific weightage, and key topics mentioned in this article.

CBSE Class 12 Accountancy Blueprint 2025-26

Achieving a high mark on the Class 12th Accountancy board exam 2026 is easily achievable with planned preparation and consistent practice. Here you can see the CBSE Class 12 Accountancy Blueprint 2025-26 paper pattern.

Question Type Number of Questions Marks per Question Total Marks Internal Choice Provided
1-mark Questions 20 1 20 7 questions
3-mark Questions 6 3 18 2 questions
4-mark Questions 3 4 12 1 question
6-mark Questions 6 6 30 2 questions

Class 12 Accountancy Blueprint 2025

The Central Board of Secondary Education’s (CBSE) current curriculum weightage arrangement divides CBSE Class 12 Accountancy 2025 Blueprint into a theory/written paper and a practical/internal assessment. The table below provides CBSE Class 12 Accountancy unit- and chapter-wise weightage, allowing students to better prepare for the next test.

CBSE Class 12 Accountancy Topic-Wise Weightage Distribution 2025
Units Marks
Part A Accounting for Partnership Firms and Companies
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 8
Total 20
Part C Project Work 20
Project work will include:
Project File 12 Marks
Viva Voce 8 Marks
Or
Part B Computerized Accounting
Unit 4. Computerized Accounting 20
Part C Practical Work 20
Practical work will include:
Practical File- 12 Marks
Viva Voce- 8 Marks

 

Accountancy 12th Blueprint of Question Paper 2025-26

In the Accountancy 12th Question Paper, Part A is mandatory for all candidates, whereas Part B offers two options: (i) Financial Statement Analysis and (ii) Computerized Accounting.

Section Question Numbers Marks per Question Total Marks
Part A (Compulsory for all)
Questions 1 to 16 1 mark 16 marks
Questions 17 to 20 3 marks 12 marks
Questions 21 to 22 4 marks 8 marks
Questions 23 to 26 6 marks 24 marks
Part B (Choose one option only)
Option (i): Analysis of Financial Statements
Questions 27 to 30 1 mark 4 marks
Questions 31 to 32 3 marks 6 marks
Question 33 4 marks 4 marks
Question 34 6 marks 6 marks
Option (ii): Computerised Accounting
Questions 27 to 30 1 mark 4 marks
Questions 31 to 32 3 marks 6 marks
Question 33 4 marks 4 marks
Question 34 6 marks 6 marks
Total Marks 80 marks

CBSE Class 12 Accountancy Blueprint:  Typology

CBSE Class 12 Accountancy exam asks questions based on 3 types: students’ understanding, application, and Evaluation.

CBSE Class 12 Accountancy Question Paper Typology 2024-25
S. No Typology of Questions Marks Percentage
1 Remembering and Understanding:
Exhibit memory of previously learned material by recalling facts, terms, basic concepts, and answers.
Demonstrate understanding of facts and ideas by organizing, comparing, translating, interpreting, giving descriptions, and stating main ideas
44 55%
2 Applying: Solve problems to new situations by applying acquired knowledge, facts, techniques and rules in a different way. 19 23.75%
3 Analysing, Evaluating and Creating:
Examine and break information into parts by identifying motives or causes. Make inferences and find evidence to support generalizations.
Present and defend opinions by making judgments about information, validity of ideas, or quality of work based on a set of criteria.
Compile information together in a different way by combining elements in a new pattern or proposing alternative solutions.
17 21.25%
TOTAL 80 100%

 

 

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Students can review the complete bluprint of CBSE Class 12 Accountancy exam 2026 fromthis article.

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