CBSE Class 12 Accountancy Marking Scheme 2026-27 gives students a clear view of how the Accountancy (055) question paper is structured in terms of marks. The Class XII paper has a 3-hour duration and carries a maximum of 80 marks.
The Class 12 Accountancy Marking Scheme 2026-27 follows a 34-question paper pattern divided into Part A and Part B. Part A is compulsory, while Part B provides two options from which students must attempt only one.
The important details of the CBSE Accountancy Marking Scheme 2026-27 are provided below.
| Particulars | Details |
| Subject | Accountancy |
| Subject Code | 055 |
| Class | XII |
| Time | 3 Hours |
| Maximum Marks | 80 |
| Total Questions | 34 |
| Paper Division | Part A and Part B |
| Part A | Compulsory for all candidates |
| Part B Options | (i) Analysis of Financial Statements and (ii) Computerised Accounting |
Students can refer to the CBSE Class 12 Accountancy Marking Scheme 2026-27 PDF to understand the marks assigned to different questions in the paper. The Accountancy 055 MS PDF includes the question-wise marks distribution and details about the internal choices available in the question paper.
Download the CBSE Class 12 Accountancy Marking Scheme 2026-27 PDF
The Accountancy 055 Marking Scheme 2026-27 assigns marks according to different question groups. Questions carry either 1, 3, 4, or 6 marks.
| Question Numbers | Marks |
| Questions 1 to 16 | 1 mark each |
| Questions 17 to 20 | 3 marks each |
| Questions 21 and 22 | 4 marks each |
| Questions 23 to 26 | 6 marks each |
| Questions 27 to 30 | 1 mark each |
| Questions 31 and 32 | 3 marks each |
| Question 33 | 4 marks |
| Question 34 | 6 marks |
The CBSE Accountancy Marking Scheme PDF follows a two-part question paper structure. The paper is divided into Part A and Part B.
Part A is compulsory for all candidates.
Part B contains two options:
Analysis of Financial Statements
Computerised Accounting
Students must attempt only one of the two options given in Part B.
Also, Check: CBSE Class 12 Accountancy Sample Paper 2026-27
The marking scheme follows the question paper's specified instructions. The paper contains 34 questions, and all questions are compulsory.
The paper has a 3-hour duration and carries 80 marks in total. Questions 1 to 16 and 27 to 30 carry 1 mark each, while the remaining questions are distributed across 3, 4, and 6 marks.
There is no overall choice in the question paper. However, the CBSE Class 12 Accountancy MS 2026-27 includes internal choice in specific questions.
The internal choice has been provided in:
2 questions of three marks
2 questions of four marks
2 questions of six marks
Students should consider this structure while understanding the CBSE Class 12 Accountancy Evaluation Scheme 2026-27.
The Class 12 Accountancy Answer Key 2026-27 and CBSE Class 12 Accountancy Answers 2026-27 can be understood alongside the marking structure to see how questions are assigned marks. The Accountancy Sample Paper Marking Scheme 2026-27 specifies the marks allotted to each group of questions.