CBSE Class 12 Accountancy Sample Paper 2026-27 PDF (Free Download)

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The CBSE Class 12 Accountancy sample paper 2026-27 with marking scheme PDF is an important study material for board exam preparation. It helps you understand the latest exam pattern, question types, marks distribution, and answer-writing techniques followed in the CBSE board exam. With regular SQP practice and analysing your performance using the marking scheme, you can learn how marks are awarded for journal entries, ledger accounts, partnership adjustments, company accounts, ratio analysis, cash flow statements, and working notes.

In fact, solving the latest CBSE Class 12 sample paper within a 3-hour time limit teaches you that relying on memorisation isn’t helpful because there are competency-based questions where you are expected to apply accounting concepts. On this page, you can download the papers, along with CBSE Class 12 previous years' question papers, exam patterns, chapter-wise preparation strategies, and more. Ensure you solve these sample papers after covering at least 60% of the CBSE Class 12 Accountancy syllabus.

Set-wise CBSE Sample Paper Class 12 Accountancy PDF

‘Solving more than 15 sample papers increases the chances of scoring above 95% marks,’ as per our June 2026 research findings. Therefore, we are providing the set-wise CBSE sample paper Class 12 Accountancy here in PDF format. Across these sets, you get a variety of questions to attempt under exam-like conditions.

Furthermore, they reveal your strengths and weaknesses before the final exam day, giving you the opportunity to relearn and improve upon those weak areas. Note that all sets follow the same CBSE syllabus and exam pattern, though question difficulty may vary. Use the direct links below to download the set-wise CBSE sample paper 2027 Class 12 Accountancy with solutions for free.

CBSE Class 12 Accountancy Exam Pattern and Marking Scheme 2026-27

Having a clear understanding of the exam pattern and marking scheme is important and very helpful. As per the latest pattern, this subject carries a total of 100 marks, of which 80 marks are allotted to the theory examination. The remaining 20 marks are assigned to project work and viva voce. The board exam for the Accountancy subject is conducted for a total of 3 hours.

The paper contains a mix of questions, ranging from objective types to those requiring the application of accounting skills. Before you begin solving the CBSE sample paper 2026-27 Class 12 Accountancy, go through the latest exam pattern and marking scheme mentioned below. You can also visit the official website for the same.

CBSE Class 12 Accountancy Question Paper Structure 2026-27
Section	Question Type	Marks
A	MCQs and Objective-Type Questions	20
B	Short Answer Questions (3 Marks Each)	15
C	Short Answer Questions (4 Marks Each)	20
D	Long Answer Questions (6 Marks Each)	25
Total Theory	34 Questions	80 Marks

CBSE Class 12 Accountancy Unit-Wise Marks Distribution 2026-27

As per the 2026–27 CBSE Class 12 Accountancy syllabus, this subject has four units. Overall, these are divided into Part A (Accounting for Partnership Firms and Companies) and Part B (Financial Statement Analysis or Computerised Accounting), followed by Part C (Project Work). A brief overview is mentioned below:

Unit	Marks
Accounting for Partnership Firms	36
Accounting for Companies	24
Analysis of Financial Statements	12
Cash Flow Statement	8
Total	80 Marks

As per the weightage, these are important topics:

Partnership Firms → Highest weightage
Company Accounts → High weightage
Financial Statement Analysis → Moderate weightage
Cash Flow Statement → Moderate weightage

Note: Since Accounting for Partnership Firms and Companies together contribute 60 marks, you should spend a large portion of your preparation time on these units.

Class 12 Accountancy CBSE Sample Paper: An Archive

Practising with old sample papers provides additional question practice. They may not reflect the current exam pattern, but they act as a valuable question bank. Every student solving the latest Class 12 CBSE Accountancy sample paper should also spend some time answering old sample papers within a 3-hour time limit. Old SQPs give a clear understanding of question trends and help identify the most repetitive question patterns.

Our team has curated the year-wise Class 12 Accountancy CBSE sample paper and provided a direct link for each. After finishing all the latest sample paper sets, ensure you solve old papers and review your test performance to find preparation gaps.

Get CBSE Sample Paper 2027 Class 12 Accountancy with Solutions in PDF

Follow these simple steps to download CBSE Class 12 sample papers of Accountancy free of cost.

Step 1: Navigate the website menu – Visit Selfstudys.com and open the website navigation menu.

CBSE Class 12 Accountancy sample paper 2026-27

Step 2: Select CBSE Sample Papers – Within the menu section, click on ‘CBSE’ and then select ‘Sample Papers’.

CBSE Class 12 Accountancy sample paper PDFs

CBSE sample paper Class 12 Accountancy

Step 3: Choose your class – Select your respective class level by clicking on ‘12th’.

CBSE sample paper 2027 Class 12 Accountancy with solutions

Step 4: Access the Accountancy resource area – You will land on the subject-wise CBSE Class 12 sample paper portal. Click on the subject to view the available multiple sets of CBSE Class 12 Accountancy sample paper 2027 PDFs download.

CBSE sample paper 2026-27 Class 12 Accountancy

Step 5: Open or download the PDF – Open any CBSE Class 12 Accountancy sample paper 2026-27 set you want to attempt.

Class 12 CBSE Accountancy sample paper

Step 6: An interactive viewer will open to help you study online, or you can click the ‘Download PDF’ button to save the CBSE Class 12 Accountancy sample paper PDFs directly to your smartphone or PC.

High-Priority Chapters for Class 12 Accountancy Paper

To score well in the examination, you should prioritise chapters based on their weightage and frequency in the board examination alongside solving the CBSE sample paper Class 12 Accountancy. The syllabus for this subject is divided into Accounting for Partnership Firms, Company Accounts, and Financial Statement Analysis.

Among these, Accounting for Partnership Firms and Company Accounts together account for about 75% of the theory paper, which makes them the most important areas to master before you even start practicing the CBSE sample paper 2027 Class 12 Accountancy with solutions. We have prepared a list below; check out these important chapters across units to build and follow a strategic exam preparation plan.

High-Priority Class 12 Accountancy Chapters
Unit	Important Chapter
Partnership Firms	Fundamentals of Partnership Firms
	Change in Profit Sharing Ratio
	Admission of a Partner
	Retirement of a Partner
	Death of a Partner
	Dissolution of Partnership Firm
Company Accounts	Accounting for Share Capital
	Issue of Debentures
	Redemption of Debentures
Financial Statement Analysis	Financial Statements of a Company
	Ratio Analysis
	Cash Flow Statement

Most Important Numerical Topics for Class 12 Accountancy

The topics listed below are the most important ones for numerical problems. 4-mark and 6-mark numerical questions are often asked from these topics, so strong calculation accuracy is required.

Admission of a Partner
Retirement of a Partner
Death of a Partner
Dissolution of Partnership Firm
Issue of Shares
Forfeiture and Reissue of Shares
Issue and Redemption of Debentures
Ratio Analysis
Cash Flow Statement

Why Get CBSE Sample Paper 2027 Class 12 Accountancy with Solutions?

During preparation, students mostly rely on self-study. This is the time when you cannot get instant access to a teacher to review your answer sheet and guide you further. However, the CBSE sample paper 2026-27 Class 12 Accountancy with expert-created solutions provides immediate support. They help you cross-check your answers, identify mistakes, and learn how to correct them. Expert solutions guide you toward your next revision session and teach you how to write the answers that the examiner expects. Furthermore, you learn how marks are awarded in each section of the question paper.

The Accountancy paper is divided into two parts: Part A and Part B. Part A is compulsory for all appearing students, but Part B has two options: (1) Analysis of Financial Statements and (2) Computerised Accounting. You will need to attempt only one of the given options. This structure might come as a surprise in the actual exam for those who haven’t practised enough with Class 12 CBSE Accountancy sample paper and solutions at home. Therefore, solve sample papers under real exam conditions—in a distraction-free environment with a 3-hour time limit—and after attempting a paper, review your answer sheet using the solutions to identify areas that need more improvement.

Benefits of Solving CBSE Sample Paper Class 12 Accountancy under Real Exam Conditions

SelfStudys conducted research in June 2026 and found that nearly three in four students (74.9%) improved their board exam scores through sample paper practice. Yet, only one in three students (36.9%) consistently practised under real exam conditions. The gap between knowing and doing is where most marks are lost. Solving the Class 12 Accountancy CBSE sample paper within the prescribed three-hour time limit helps you develop the speed, accuracy, and confidence needed for the board examination. In fact, it reveals those areas that still require improvement.

1. Learn How to Manage the 3-Hour Time Limit

In the Accountancy paper, you have a fixed 3-hour time limit to solve 34 questions. This paper also contains lengthy numerical questions that require detailed calculations and proper presentation. When you solve the CBSE Class 12 sample papers of Accountancy free under timed conditions, you understand how to distribute your time across Accounting for Partnership Firms, Company Accounts, Financial Statement Analysis, and Cash Flow Statement questions without leaving any question unanswered. In your first few SQP attempts, you might not master time management, but after solving 6 to 10 sets, it becomes much easier to manage the 3-hour limit.

2. Increase Accuracy in Numerical Questions

By solving CBSE Class 12 Accountancy sample paper 2027 PDFs download under exam conditions, you learn how to minimise calculation mistakes, avoid unnecessary corrections, and maintain concentration throughout the paper. This is very important for high-weightage chapters such as Admission of a Partner, Retirement of a Partner, Share Capital, and Debentures.

3. Learn How to Present Answers Properly

Board examiners award marks not only for the final correct answer but also for how you present your steps. For instance, they evaluate answer formats, journal entries, working notes, and calculations. With regular CBSE Class 12 Accountancy sample paper 2026-27 practice sessions, you develop the habit of presenting your answers clearly and systematically, exactly as expected in the board exam.

4. Improve Working Note Preparation

Working notes play a crucial role in the Accountancy paper; in fact, they carry separate, specific marks. Regular SQP practice under a real exam environment helps you learn when and how to prepare working notes efficiently without wasting time. This is a difficult skill to develop through textbook exercises alone because those exercises lack the timed constraints or marking criteria to help you test your speed and accuracy. Practising CBSE Class 12 Accountancy sample paper PDFs provides the ideal structure to improve your working note preparation.

5. Reduce Last-Minute Exam Anxiety

When you regularly attempt full-length CBSE sample paper Class 12 Accountancy under exam conditions, you become familiar with the actual paper pattern, marking scheme, and expected difficulty level. This familiarity reduces uncertainty and boosts your confidence during your board exam preparation, ultimately helping you become completely exam-ready.

How to Prepare for the CBSE Class 12 Accountancy Paper?

The CBSE Class 12 Accountancy paper is calculation-intensive and includes competency-based questions. Therefore, you should focus on mastering accounting concepts, practising formats, and solving numerical problems on a regular basis. You should allocate your study time properly across units: 45% on Accounting for Partnership Firms, 30% on Company Accounts, 15% on Financial Statement Analysis, and 10% on Cash Flow Statements. This reflects the weightage distribution as per the CBSE guidelines. To help you cover the syllabus properly, a unit-wise preparation strategy is outlined in the table below.

Unit-Wise Preparation Strategy for Class 12 Accountancy
Unit	How to Prepare
Fundamentals of Partnership Firms	Focus on understanding the partnership deed provisions, capital accounts, profit-sharing arrangements, and past adjustments. First, develop a strong foundation on these before moving to more advanced chapters.
Change in Profit Sharing Ratio	Clearly understand goodwill treatment, sacrificing ratio, gaining ratio, and adjustment entries. Practise journal entries thoroughly using the textbook exercise and chapter-wise question bank.
Admission of a Partner	This chapter is one of the most important numerical chapters. Ensure you master goodwill calculations, revaluation, reserves adjustment, and capital adjustments.
Retirement and Death of a Partner	Practise accounting treatments, settlement calculations, and journal entries. Pay attention to working notes.
Dissolution of Partnership Firm	Learn the format of Realisation Account, Partner's Capital Accounts, and Cash/Bank Account. Regular question practice improves speed and accuracy. Along with textbook exercises, use CBSE sample paper 2027 Class 12 Accountancy with solutions and PYQs.
Accounting for Share Capital	Focus on issue, forfeiture, reissue of shares, and related journal entries. Practise different numerical variations before solving the CBSE sample paper 2026-27 Class 12 Accountancy.
Issue and Redemption of Debentures	Learn accounting treatment and journal entries step by step. Focus on practical questions rather than theory alone.
Financial Statement Analysis	Understand major heads, sub-heads, comparative statements, and common-size statements. This is a scoring section.
Ratio Analysis	You have to memorise formulas and practise interpretation-based questions. Focus on understanding what each ratio indicates.
Cash Flow Statement	Learn the classification of operating, investing, and financing activities. Practise complete cash flow questions from the Class 12 CBSE Accountancy sample paper repeatedly to improve accuracy.

Conclusion

The Class 12 Accountancy CBSE sample paper with marking scheme is a complete exam preparation tool. Regular practice with these sample papers helps you understand the latest exam pattern, improve numerical accuracy, enhance working note preparation, and develop time-management skills. When you solve these under real exam conditions and review your performance using the expert-created solutions, you understand your weak areas, improve your answer-writing techniques, and build confidence for the board examination. Download the latest sample papers using the links available in this article and practise them regularly. Each attempt is an opportunity to improve your preparation.

FAQs

Need answers? Find them here...

Before solving the Class 12 Accountancy CBSE sample paper, students should practise identifying operating, investing, and financing activities correctly. In addition, they should prepare systematic working notes and solve several cash flow questions from different resources.

Rather than a lack of conceptual understanding, most students lose marks due to calculation errors, incorrect adjustments, missing working notes, and unclear presentation of financial statements in the Class 12 CBSE Accountancy sample paper.

Yes. Students should practise writing clear and organised working notes alongside their final answers in the CBSE sample paper 2027 Class 12 Accountancy with solutions. This is because working notes carry separate marks in the board examination.

Theoretical and numerical questions are often asked from these topics: Partnership Accounts, Company Accounts, Financial Statement Analysis, Cash Flow Statements, and Accounting Ratios. Therefore, a board candidate must prioritise revising these topics before solving the CBSE Class 12 Accountancy sample paper PDFs.

Solving the CBSE Class 12 Accountancy sample paper 2027 PDFs download with a marking scheme helps students better understand the latest exam pattern, marks distribution, and question types. The expert-created solutions also help with self-assessment and identifying weak areas. Students learn to present the correct formats, calculations, and presentations expected in the board examination.