The CBSE Class 12 Accountancy exam is scheduled for February 24, 2026 . Lakhs of commerce students will take the exam. It is considered a high-scoring paper. Preparation is nearing completion for many students.
The exam takes place in one shift. It begins at 10:30 AM and ends at 1:30 PM. Students receive 15 minutes of reading time. This starts at 10:15 AM. They can use this time to review the question paper.
Key Exam Topics and Marks Distribution
The Accountancy paper is divided into sections. Marks are allocated to each topic. Students should focus on these areas for targeted revision.
| Chapter Title | Marks |
|---|---|
| Accounting for Partnership Firms | 36 |
| Accounting for Companies (Shares) | 18 |
| Accounting for Companies (Debentures) | 6 |
| Cash Flow Statement | 8 |
| Ratio Analysis | 7 |
| Financial Statements Analysis | 5 |
Revision Strategies for Accountancy
Effective revision can improve scores and time management. Students can adopt several strategies.
- Format Familiarity: Present Journals, Ledgers, and Balance Sheets clearly. Include narrations with journal entries. Proper layout is crucial for marks.
- Focus on Key Areas: Concentrate on “Admission” sections in Partnership Firms. Practice “Shares” in Accounting for Companies. These sections often carry high marks in long-answer questions. Complete 5-10 full problems for each.
- Understand Theoretical Concepts: Approximately 20% of the exam comprises theoretical questions. Topics include Partnership Deed and types of Debentures. Mastering these can boost the final score.
- Utilize Working Notes: Provide clear working notes. These support your calculations. Step-marks can be awarded even if the final answer is incorrect. Logical reasoning is key.
- Time Management: Allocate 25-30 minutes for one-mark MCQs. Reserve 15 minutes at the end. Use this time to check calculations and question number accuracy.
The Accountancy paper has a total of 80 marks for the written exam. An additional 20 marks are awarded through internal project work. Students should be aware of the total marks for the subject.