CBSE Class 12 Accountancy Exam 2026: Last-Minute Tips & Chapter-Wise Weightage

CBSE Class 12 Accountancy Board Exam 2026 will be conducted on February 24, 2026. With only a few days remaining, students should now concentrate on revision, practice, and strengthening key concepts instead of beginning new chapters. Accountancy is considered a high-scoring subject when students maintain proper formats, show clear workings, and avoid calculation errors. Understanding the chapter-wise weightage and paper pattern helps in allocating time smartly and focusing on topics that carry maximum marks.

The theory examination is of 80 marks, while 20 marks are allotted to Project Work and Viva Voce. The question paper is divided into Part A and Part B, with internal choices provided in several questions.

Part A: Accounting for Partnership Firms and Companies (60 Marks)

Part A carries the highest weightage and plays a crucial role in overall scoring.

Unit 1: Accounting for Partnership Firms (36 Marks)

• Partnership: Features and Partnership Deed – 12 marks

• Reconstitution and Dissolution of Partnership Firm – 24 marks

Students must thoroughly revise admission, retirement, death of a partner, goodwill valuation methods, and dissolution entries. Since this unit alone accounts for 36 marks, it should be the top priority during revision.

Unit 2: Accounting for Companies (24 Marks)

• Accounting for Share Capital – 16 marks

• Accounting for Debentures – 8 marks

Important topics include issue and forfeiture of shares, pro-rata allotment, calls in arrears, and redemption of debentures.

Part B: Financial Statement Analysis OR Computerized Accounting (20 Marks)

Students can choose one of the following:

Option 1: Financial Statement Analysis

• Analysis of Financial Statements – 12 marks

• Cash Flow Statement – 8 marks

Focus on ratio analysis, comparative statements, and cash flow preparation format.

Option 2: Computerized Accounting – 20 marks
This option carries equal weightage and may be chosen instead of Financial Statement Analysis.

Part C: Project Work (20 Marks)

• Project/Practical File – 12 marks

• Viva Voce – 8 marks

Revise your project file carefully and be prepared to explain objectives, calculations, and conclusions confidently.

Last-Minute Tips for Students 

At this stage, focus on revising formats, journal entries, and important adjustments. Practice at least one full-length sample paper under timed conditions. Avoid learning new concepts and instead strengthen accuracy and presentation. Keep formulas, formats, and key points handy for quick revision.

• Revise high-weightage chapters first, especially Partnership Firms (36 marks).

• Practice 6-mark questions carefully with proper narration and workings.

• Write answers neatly and clearly label all accounts and statements.

• Double-check calculations in share capital and cash flow questions.

• Attempt questions strategically based on confidence level.

• Manage time wisely: avoid spending too long on one question.
  
  

The paper includes 1, 3, 4, and 6-mark questions with internal choices. Six-mark questions require detailed steps and correct formats. With focused revision and smart time management, scoring above 90 in Accountancy is achievable. Prioritise high-weightage chapters and stay confident for February 24.