The Central Board of Secondary Education (CBSE) will hold the Class 12 Accountancy board exam for 2026 on February 24, 2026 . Students preparing for this exam should know how marks are divided across chapters. Understanding the chapter-wise weightage helps students plan their studies better, focusing more on topics that carry higher marks. This article explains the likely marks distribution, based on the 2025 pattern, to help students prepare for 2026.
Knowing which topics are worth more marks can help you:
- Decide which chapters to study first.
- Spend more time on important topics.
- Practice more questions from high-mark areas.
- Manage your study time well before the exam.
CBSE Class 12 Accountancy 2026: Exam Structure
The Class 12 Accountancy paper for 2026 will be for a total of 100 marks . This includes 80 marks for the theory paper and 20 marks for project work and viva voice. The theory paper is divided into two main parts: Part A and Part B.
Part A: Accounting for Partnership Firms and Companies (60 Marks)
This section is a big part of your paper. It covers how to record accounts for partnership businesses and companies. It is divided into two units:
Unit 1: Accounting for Partnership Firms (36 Marks)
This unit covers basic partnership rules, how partnerships change, and how they close down.
| Topic | Weightage (Marks) |
| Partnership: Features, Partnership Deed | 12 |
| Reconstitution and Dissolution | 24 |
| Total Weightage | 36 |
Unit 2: Accounting for Companies (24 Marks)
This unit teaches you about shares and debentures in a company.
| Topic | Weightage (Marks) |
| Accounting for Share Capital | 16 |
| Accounting for Debentures | 8 |
| Total Weightage | 24 |
The total marks for Part A are 60 marks .
Part B: Financial Statement Analysis or Computerized Accounting (20 Marks)
Students can choose between two options for Part B: either Financial Statement Analysis or Computerized Accounting. Both options carry 20 marks .
Option 1: Financial Statement Analysis (20 Marks)
If you choose Financial Statement Analysis, this part is divided into two units:
Unit 3: Analysis of Financial Statements (12 Marks)
This unit looks at how to understand a company's financial reports and the tools used for this.
| Topic | Weightage (Marks) |
| Financial Statements of a Company | 6 |
| Tools for Financial Statement Analysis | 6 |
| Total Weightage | 12 |
Unit 4: Cash Flow Statement (8 Marks)
This unit focuses on preparing a cash flow statement.
| Topic | Weightage (Marks) |
| Cash Flow Statement | 8 |
| Total Weightage | 8 |
The total marks for Part B (Financial Statement Analysis) are 20 marks .
Option 2: Computerized Accounting (20 Marks)
If you choose Computerized Accounting, this unit covers how accounting is done using computers.
| Topic | Weightage (Marks) |
| Computerized Accounting | 20 |
| Total Weightage | 20 |
The total marks for Part B (Computerized Accounting) are 20 marks .
CBSE Class 12 Accountancy Project Work (20 Marks)
Apart from the written exam, students also have a project and a viva voice. These together account for 20 marks .
| Details | Weightage (Marks) |
| Project / Practical File | 12 |
| Viva Voice | 8 |
| Total | 20 |
In summary, the theory paper is 80 marks (Part A: 60 marks, Part B: 20 marks) and the project work is 20 marks , making a grand total of 100 marks for the CBSE Class 12 Accountancy examination for 2026. This mark distribution is based on the 2025 pattern and provides a strong guide for students preparing for the upcoming 2026 exam.
