CBSE has officially released the Class 12 Accountancy sample papers for the 2025–26 academic session. With the dual-board exam format now active—offering both November and March attempts—these sample papers are an important tool for smart preparation. Accountancy involves calculations, formats, and proper presentation, so practicing with sample papers helps you improve speed, accuracy, and understanding of question types. These papers follow the latest CBSE pattern and marking scheme. In this article, we explain everything you need to know about the Class 12 Accountancy sample papers for 2025–26. For effective practice, make sure you're familiar with the latest Class 12 Accountancy Syllabus 2025–26.
CBSE Class 12 Accountancy SQP 2025-26
a) Class 12 Year-wise Sample Papers Class 12 Accountancy PDF
Students can download the sample paper and work through it alone, with peer and teacher assistance, or both. Additionally, the students can assess their success by comparing their responses with the offered solutions.
b) How to Access the Latest Class 12 Accountancy Sample Papers 2025-26?
There are several ways to access the most up-to-date Accountancy sample papers:
Follow these simple steps to get the latest Accountancy sample papers:
Visit the CBSE Academic Website → Sample Question Papers → Class XII → Accounts
c) CBSE Class 12 Accounts Additional Practice Papers
Students can understand the exam pattern with its mark distribution to prepare as per the latest format.
<red> ➜ <red> Class 12 Accounts Set 1 SQP + Marking Scheme
2023-24 Edudel Class 12 Practice Papers
Use the downloaded Edudel Accounts practice paper released by DeIE to help students with self-evaluation.
<red> ➜ <red> Class 12 Accountancy Practice Paper Set 1
<red> ➜ <red> Class 12 Accountancy Practice Paper Set 2
Understanding the Class 12 Accountancy Exam Paper
The Class 12 Accountancy Sample Paper is aligned with the latest exam pattern of the CBSE; this will help you understand the exam format and types of questions you may receive in the exam.
a) Key Changes in the Exam Pattern for Accountancy (2025–26)
Though the dual-board structure is new, the exam blueprint for Accountancy remains broadly similar. However, you'll need to align your preparation with the specific term pattern (November and March).
Here's the breakdown for Accountancy Class 12:
| Section |
Marks |
| Part A - Accounting for Partnership Firms & Companies |
60 |
| Part B - Financial Statement Analysis |
20 |
| Part C - Cash Flow Statement |
20 |
| Total (Theory) |
100 |
b) Accountancy Board Paper Pattern 2025-26 - Section-wise
The Accountancy paper follows a comprehensive pattern covering partnership accounting, company accounts, and financial analysis with both theoretical understanding and practical problem-solving.
Part A: Accounting for Partnership Firms & Companies (60 marks)
- Multiple Choice Questions: 6 questions worth 1 mark each
- Very Short Answer Questions: 4 questions worth 2 marks each
- Short Answer Questions: 6 questions worth 3 marks each
- Long Answer Questions: 2 questions worth 6 marks each
- Long Answer Questions: 2 questions worth 8 marks each
Part B: Financial Statement Analysis (20 marks)
- Multiple Choice Questions: 2 questions worth 1 mark each
- Very Short Answer Questions: 1 question worth 2 marks each
- Short Answer Questions: 2 questions worth 3 marks each
- Long Answer Questions: 1 question worth 6 marks each
- Long Answer Questions: 1 question worth 4 marks each
Part C: Cash Flow Statement (20 marks)
- Multiple Choice Questions: 2 questions worth 1 mark each
- Very Short Answer Questions: 1 question worth 2 marks each
- Short Answer Questions: 2 questions worth 3 marks each
- Long Answer Questions: 1 question worth 6 marks each
- Long Answer Questions: 1 question worth 4 marks each
Key topics include: Partnership Fundamentals, Admission of Partner, Retirement/Death of Partner, Dissolution of Partnership, Share Capital, Issue of Debentures, Redemption of Preference Shares, and Comparative & Common Size Statements.
How Does the Two-Exam Format Affect Accountancy Preparation?
The new format introduces two full exams in a year, requiring a focused and structured preparation plan:
- November Exam (Exam 1): May feature questions based on fundamental partnership concepts, basic company accounting procedures, and core financial statement preparation
- March Exam (Exam 2): Will likely include complex partnership dissolution problems, advanced company accounting transactions, and comprehensive financial analysis
How Sample Papers 2025-26 Helps in Studying Accountancy :
- Mastering journal entries, ledger posting, and financial statement preparation
- Understanding partnership accounting procedures and profit-sharing calculations
- Improving speed in solving company accounts problems and share capital transactions
- Building confidence in explaining accounting principles and their practical applications
- Developing analytical skills for financial statement analysis and ratio calculations
- Getting familiar with cash flow statement preparation and interpretation
How to Use Accountancy Sample Papers 2025-26 Effectively?
- Practice in timed conditions: Especially for numerical problems and financial statement preparation
- Focus on proper accounting format: Use correct journal entry format, ledger accounts, and statement presentations
- Refer to marking schemes: To understand expected level of detail in explanations and calculation steps
- Master all three parts systematically: Ensure balanced preparation across Partnership & Company Accounts, Financial Analysis, and Cash Flow Statements
- Practice calculation accuracy: Double-check arithmetic and maintain proper rounding in financial figures
- Use sample papers to strengthen problem-solving approach: Practice step-by-step solutions for complex accounting problems and multi-step transactions
In conclusion, regular practice with Class 12 Accountancy sample papers is key to mastering the dual-exam format and excelling in both board exams. These papers help you build accounting logic, refine your numerical skills, and gain confidence in tackling both theoretical concepts and practical accounting procedures. Until the official 2025–26 papers are released, make use of previous years' papers and trusted resources like Educart to stay ahead.
Also explore:
CBSE Class 12 Economics Sample Papers 2025–26
CBSE Class 12 Political Science Sample Papers 2025–26
Stay tuned for latest update and all the best for your preparation!
Frequently Asked Questions
Q1. What is the exam structure and marking scheme for Class 12 Accountancy?
Total Marks: 80 (theory) + 20 (internal project/assessment)
Duration: 3 hours
Question Breakdown: 34 questions divided into two parts:
- Part A: Questions 1–16 and 27–30 (1 mark each)
- Part B (optional): Students choose one—either “Analysis of Financial Statements” or “Computerised Accounting”
- Mark distribution:
- 1‑mark: Q1–16, 27–30
- 3‑marks: Q17–20, 31–32
- 4‑marks: Q21–22, 33
- 6‑marks: Q23–26, 34
- Internal choice is provided in select questions across 1-, 3-, 4-, and 6‑mark categories.
Q2. How many papers should I attempt and when should I start?
- Aim to solve at least 4–6 full-length sample papers to build confidence and speed.
- Begin practicing 1–2 months before the board exams—after covering around 80–90% of the syllabus to focus on timed practice, strategy, and revision
Q3. How should I use sample papers effectively during preparation?
- Simulate exam conditions: Attempt the full paper in a single 3‑hour session.
- Use the marking scheme to self-evaluate accuracy and presentation.
- Analyze mistakes to identify weak topics—such as partnership adjustments, cash flow statements, or ratio analysis.
- Revise based on performance: Focus extra effort on sections where errors recurred
Q4. Are sample papers aligned with actual board exam questions?
Yes. CBSE sample papers closely reflect the format, difficulty level, and topic distribution of actual exams. Using them helps students anticipate question types and avoid surprises on exam day.
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