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CBSE 12th Accountancy 2026: Most Asked Topics for Board Exam - Must Practice Before Exam
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CBSE Class 12 Accountancy Board Exam 2026 is near and focusing on the right topics is the key to scoring high. Many students, despite studying the entire syllabus, fail to score well because they are unable to identify the high-weightage topics.
In this post, we have prepared the most frequently asked topics chapter-wise by analyzing previous years' CBSE Board Papers, Sample Papers, and Exam Trends.
This analysis includes the weightage and focus areas of all chapters. By preparing according to this analysis, you can cover the maximum syllabus in less time and score better in the Board Exam.
You can start smart preparation for the Accountancy Board Exam by doing the chapter-wise topic analysis given below.
CBSE 12th Accountancy Most Asked Topics 2025-26
Check chapter-wise weightage, high-scoring areas and frequently repeated questions analysis here. Go over the important topics in each chapter of the Accountancy Syllabus mentioned in the table below.
| Accountancy Chapter Wise Weightage 2026 | ||
| Chapter Name | Average Weightage | Primary Focus of Questions / Most Asked Topics |
| Partnership Fundamentals | 8–10 Marks | P&L Appropriation Account, calculation of Interest on Capital/Drawings, Guarantee of Profit (including loss scenarios), and Past Adjustments. |
| Admission of a Partner | 10–14 Marks | New PSR, Sacrificing Ratio, treatment of Goodwill (specifically Hidden Goodwill), Revaluation Account, and Capital Adjustments. |
| Retirement & Death of a Partner | 8–10 Marks | Gaining Ratio, treatment of Goodwill, preparation of Retiring Partner’s Loan Account or Deceased Partner’s Executor Account with interest. |
| Dissolution of a Partnership Firm | 6–8 Marks | Preparation of Realisation Account, treatment of unrecorded assets/liabilities, and settlement of partners’ accounts. |
| Accounting for Share Capital | 8–10 Marks | Pro-rata allotment, Forfeiture and Reissue of shares, and Disclosure of Share Capital in the Balance Sheet as per Schedule III. |
| Accounting for Debentures | 10–12 Marks | Issue of debentures for consideration other than cash, Issue from the point of view of Redemption, Collateral Security, and writing off Discount/Loss. |
| Analysis of Financial Statements | 4–6 Marks | Classification of items under Major Heads and Sub-heads of the Balance Sheet and preparation of Comparative/Common-size statements. |
| Accounting Ratios | 4–6 Marks | Calculation and interpretation of effects of transactions on Liquidity (Current/Quick), Solvency (Debt-Equity), and Activity (Turnover) ratios. |
| Cash Flow Statement | 6–8 Marks | Classification of activities (Operating, Investing, Financing), treatment of Proposed Dividend, and preparation using the Indirect Method. |
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👉 Also Check - CBSE 12th Accountancy 2025-26: Most Important MCQs Questions with Answers for Last-Minute Revision
👉 CBSE Class 12 Study Materials
CBSE Class 12 study material includes latest syllabus, sample papers, NCERT books and solutions, previous year question papers, chapter-wise important questions, case study questions, assertion-reason questions, and competency-based questions — all updated as per the latest CBSE board exam pattern.
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