CBSE Class 12 Accountancy Question Paper 2026 Out, Download PDF Here

The Central Board of Secondary Education has successfully conducted the CBSE Class 12 Accountancy Exam on February 24, 2026, and the CBSE Class 12 Accountancy Question Paper 2026 PDF is now available for download. Students can access the question paper free of cost to review the complete exam pattern and question structure.

Accountancy, being a calculation-based subject, requires regular numerical practice along with strong conceptual understanding. The 2026 paper followed the latest CBSE syllabus and marking scheme, featuring a balanced mix of theory-based and practical numerical questions. Students are advised to download the PDF to analyze important questions, understand paper trends, and evaluate their overall performance.

CBSE Class 12 Accountancy Question Paper 2026, Download PDF

The official CBSE Class 12 Accountancy Question Paper 2026 PDF has now been released after the successful conclusion of the examination. Students can download the question paper to evaluate their performance, verify answers, and closely analyze the overall exam structure.

The paper covers questions from all major chapters of the prescribed syllabus, maintaining the latest exam pattern and marking scheme. Aspirants preparing for upcoming board exams can use this question paper to understand chapter-wise weightage, question distribution, and the types of numerical and theory-based questions asked in the exam. Download the CBSE Class 12 Accountancy Question Paper 2026 PDF from the link provided below.

CBSE Class 12 Accountancy Exam Date

The CBSE Class 12 Accountancy Exam is scheduled for 24th February 2026. The CBSE Class 12 Accountancy Exam is scheduled for 24th February 2026 and evaluates students’ understanding of core accounting principles through a mix of theoretical questions and numerical problems. The paper was divided into Part A (Accounting for Partnership Firms & Companies) and Part B (Analysis of Financial Statements / Computerised Accounting), covering topics such as goodwill valuation, partnership adjustments, share and debenture issues, ratio analysis, comparative statements, and cash flow preparation. 

Also Read: CBSE Class 12 Accountancy Paper Analysis 2026

CBSE Class 12 Accountancy Exam 2026 – Section-wise Questions Asked

The CBSE Class 12 Accountancy 2026 exam covers a mix of theory and numerically-based questions. Students can anticipate questions from key areas like Partnership Accounts, Company Accounts, Financial Statements, and Accounting for Not-for-Profit Organizations.

The CBSE Class 12 Accountancy Question Paper 2026, conducted by the Central Board of Secondary Education, was divided into Part A (Accounting for Partnership Firms & Companies) and Part B (Analysis of Financial Statements / Computerised Accounting). The paper contained 34 questions, including MCQs, short answers, and long-answer type questions.

Below is the section-wise overview of questions asked in the exam:

Part A: Accounting for Partnership Firms and Companies

This section was compulsory for all students and covered the following topics:

 Goodwill & Valuation of Firm

• Capitalisation of Super Profits Method

• Super Profit Method (Years’ Purchase)

• Calculation of Goodwill on Death/Admission of Partner

Partnership – Admission, Retirement & Death

• New Profit Sharing Ratio & Sacrificing/Gaining Ratio

• Distribution of General Reserve

• Revaluation of Assets and Liabilities

• Treatment of Goodwill without opening Goodwill Account

• Calculation of Deceased Partner’s Share of Profit

Dissolution of Partnership Firm

• Preparation of Realisation Account

• Partners’ Capital Accounts

• Treatment of Unrecorded Assets & Liabilities

Interest & Commission Adjustments

• Interest on Capital (Adjustment Entry)

• Interest on Drawings

• Partner’s Commission

• Profit & Loss Appropriation Account

Company Accounts

• Issue of Shares (Pro-rata Allotment, Calls in Arrears/Advance, Forfeiture & Reissue)

• Issue of Debentures at Discount/Premium

• Loss on Issue of Debentures & Writing Off

• Redemption Premium Treatment

• Calculation-based MCQs on Share Capital

Part B (Option I): Analysis of Financial Statements

Students opting for Financial Statement Analysis were asked questions from:

Financial Statements & Schedule III Classification

• Classification of items in Balance Sheet

• Major Heads & Sub-heads as per Companies Act, 2013

Ratio Analysis

• Current Ratio

• Debt-Equity Ratio

• Debt to Capital Employed Ratio

• Total Assets to Debt Ratio

• Gross Profit Ratio

Comparative Financial Statements

• Preparation of Comparative Balance Sheet

Cash Flow Statement

• Cash Flow from Operating Activities

• Treatment of Depreciation, Goodwill Written Off

• Changes in Working Capital

• Profit before Tax Adjustments

Question Pattern Overview

• MCQs (1 mark each) – Conceptual + Calculation-based

• Short Answer (3 marks) – Journal Entries & Adjustments

• Long Answer I (4 marks) – Structured Calculations

• Long Answer II (6 marks) – Full Accounts Preparation

Overall, the paper covered core practical concepts, especially from Partnership Adjustments, Share Capital, Debentures, and Ratio Analysis, ensuring a balanced mix of theory and numerical questions.

Also check: Most Expected Questions For CBSE Class 12 Accountancy 2026

Maximize Your Learning from the CBSE Class 12 Accountancy Board Question Paper 2026

Even after the exam, reviewing the CBSE Class 12 Accountancy Board Question Paper 2026 PDF can be highly beneficial for students aiming to excel in board exams.

• Understand Question Framing: Analyze how theory, practical, and numerical questions are structured for better exam clarity.
• Identify High-Weightage Chapters: Focus on topics frequently asked in CBSE 12th Accountancy exams to prioritize your preparation.
• Improve Problem-Solving Strategy: Learn techniques to solve lengthy numerical and accounting problems efficiently.
• Know Internal Choice Patterns: Understand the distribution of optional questions across different sections for smart answering.
• Prepare for Future Exams: Gain insights into the latest CBSE exam pattern, question types, and marking scheme to enhance your conceptual understanding.
• Reviewing the CBSE Class 12 Accountancy Question Paper not only helps in self-assessment but also strengthens exam practice, numerical solving skills, and overall board exam preparation strategy.