Class 12 Accountancy Practical & Viva 2026, Complete File & Exam Guide

Class 12 Accountancy Practical & Viva 2026: Class 12 Accountancy is one of the most crucial subjects for students pursuing commerce in their senior secondary years. With the upcoming Class 12 Accountancy practical exams in 2026, students need to be well-prepared to ensure good marks.

 The practical exam consists of two key components: the Class 12 Accountancy Practical File and the Accountancy Viva. This comprehensive guide will walk you through everything you need to know about the Accountancy Practical & Viva for Class 12, including Class 12 Accounts Practical File Format, CBSE Accountancy practical guidelines, and how to prepare for Accountancy viva questions.

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1. Understanding the Class 12 Accountancy Practical Exam

The CBSE Class 12 Accountancy practical exam plays a significant role in determining a student’s overall marks in the subject. It usually consists of two parts:

1. The Practical File: A detailed file that includes projects, practical work, and other required documents.

2. The Viva: An oral exam that tests your understanding of practical accounting concepts and your ability to explain them.

Importance of the Practical File

Your Class 12 Accountancy Practical File holds great importance because it showcases your understanding and application of the theoretical concepts taught in the subject. 

The Accountancy project file Class 12 contains the work done throughout the year, and the Accountancy practical marks distribution is based on the quality and completeness of your file.

The Class 12 Accounts practical file format should follow the guidelines provided by CBSE. The file is typically evaluated on the basis of:

• Neatness and Organization: A well-organized file with clearly labeled sections.

• Presentation of Work: The correctness of the calculations, reports, and financial statements included.

• Understanding of Concepts: The ability to apply theoretical knowledge to practical accounting problems.

Key Components of the Accountancy Practical File

Your Class 12 Accountancy Practical File should include the following sections:

• General Entries and Journal: A clear representation of journal entries and their respective accounts.

• Ledger Accounts: Properly formatted and balanced ledger accounts for different transactions.

• Trial Balance: A detailed trial balance sheet showing the totals of all accounts.

• Financial Statements: The balance sheet, income statement, and other financial statements based on the trial balance.

• Project Work: This could include a variety of tasks such as preparing balance sheets, recording transactions, etc., depending on the curriculum.

How to Create an Effective Practical File

To create a well-organised Class 12 Accountancy Practical File, ensure the following:

• Use a neat and clean file: A simple, neat file that is easy to navigate is highly appreciated.

• Cover the syllabus: Ensure all practical work covered in the syllabus is included.

• Follow the correct format: Adhere to the prescribed Class 12 Accountancy Viva Questions and format guidelines set by CBSE.

• Use proper labeling and indexing: Include a table of contents at the beginning of the file, making it easy for the examiner to locate different sections.

2. Accountancy Viva: An Essential Part of the Practical Exam

The Accountancy viva preparation is crucial for securing good marks in the practical exam. It tests your theoretical knowledge and understanding of accounting principles. During the viva, you will be asked a series of questions related to the practical work in your file, as well as general accountancy concepts.

Key Topics to Cover for the Viva

Some key topics you should focus on during your Accountancy viva preparation include:

• Journal Entries: Be prepared to explain how you recorded various transactions in the journal and why you made certain entries.

• Ledger Accounts: Understand how ledger accounts work and how to transfer journal entries to them.

• Trial Balance and Financial Statements: Be able to explain how a trial balance is prepared and how financial statements (income statement, balance sheet) are derived from it.

• Basic Accounting Concepts: Be prepared to answer questions related to basic concepts like the double-entry system, types of accounts (real, personal, nominal), and accounting principles.

• Adjustments in Accounts: You may be asked about adjustments in accounts like depreciation, outstanding expenses, and prepaid expenses.

Common Accountancy Viva Questions

Here are some common Accountancy viva important questions that you can expect:

• What is a journal entry? Can you give an example?

• How do you prepare a trial balance?

• What is the purpose of preparing financial statements?

• Can you explain the difference between capital and revenue expenditures?

• What are outstanding expenses, and how are they treated in accounts?

3. Marks Distribution for Accountancy Practical Exam

The Accountancy practical marks distribution plays an important role in evaluating your performance. Typically, the practical exam is divided into two sections:

1. Practical File: This includes the work done throughout the year. Ensure your file is well-organized and includes all required components.

2. Viva: The viva section will be based on the practical work in your file. Be confident and clear while answering questions related to your file work.

How to Score High in the Accountancy Practical Exam

To maximize your marks in the CBSE Class 12 Accountancy practical exam, focus on the following:

• Accuracy: Ensure that your calculations and financial statements are error-free.

• Clarity: Write all entries, adjustments, and statements clearly and concisely.

• Organization: Maintain a logical structure in your file and viva preparation, which will help you impress the examiner.

4. CBSE Accountancy Practical Guidelines

The CBSE Accountancy practical guidelines for 2026 are designed to help students prepare effectively. Here are some general tips:

• Follow the prescribed syllabus: Make sure you are familiar with the entire syllabus and focus on the prescribed projects and exercises.

• Ensure proper documentation: Your file should include all supporting documents, including receipts, vouchers, and other evidence where necessary

• Complete the project work on time: Do not leave your practical file for the last minute. Regularly update your file with new tasks and practice.