The Central Board of Secondary Education (CBSE) has outlined the unit-wise marks distribution for Class 12 Accountancy for the 2026–27 academic session. Students preparing for the 2027 board examinations can use the prescribed weightage to understand how the 80-mark theory paper is divided across different units.
According to the syllabus for Accountancy (Subject Code 055), Accounting for Partnership Firms carries the highest weightage at 36 marks, followed by Accounting for Companies with 24 marks.
Together, these two units account for 60 marks, or 75 per cent of the theory examination.
The remaining 20 marks are allocated to Financial Statement Analysis and Cash Flow Statement under the standard Part B option. Students taking Computerised Accounting instead have a separate 20-mark unit.
The examination will be conducted for three hours, while project or practical work carries an additional 20 marks, bringing the total to 100.
The prescribed unit-wise weightage is as follows:
Part A: Accounting for Partnership Firms and Companies – 60 Marks
Accounting for Partnership Firms – 36 marks (45%)
Accounting for Companies – 24 marks (30%)
Part B: Financial Statement Analysis – 20 Marks
Analysis of Financial Statements – 12 marks (15%)
Cash Flow Statement – 8 marks (10%)
OR Part B: Computerised Accounting – 20 Marks
- Computerised Accounting – 20 marks (25%)
Part C: Project Work – 20 Marks
Project File – 12 marks
Viva Voce – 8 marks
For students opting for Computerised Accounting, the practical file carries 12 marks and viva voce carries 8 marks.
Accounting for Partnership Firms – 36 marks
This is the largest unit in the syllabus. It covers partnership fundamentals, profit-sharing arrangements, goodwill valuation, changes in profit-sharing ratios, admission of a partner, retirement or death of a partner, and dissolution of partnership firms.
Students are expected to understand the accounting treatment of these transactions and prepare relevant accounts and balance sheets.
Accounting for Companies – 24 marks
This unit covers accounting for share capital and debentures.
Important syllabus areas include issue and allotment of shares, oversubscription and undersubscription, forfeiture and reissue of shares, issue of debentures, and accounting treatment of discount or loss on issue of debentures.
Analysis of Financial Statements – 12 marks
Students must study comparative and common-size statements along with accounting ratios.
The syllabus includes liquidity, solvency, activity and profitability ratios, requiring students to understand their interpretation and calculation.
Cash Flow Statement – 8 marks
This unit focuses on the preparation of cash flow statements using the indirect method under Accounting Standard 3.
Students should understand operating, investing and financing activities and the treatment of adjustments prescribed in the syllabus.
Remembering and Understanding – 32 marks (40%)
Applying – 24 marks (30%)
Analysing, Evaluating and Creating – 24 marks (30%)
Total Marks: 100
Theory Examination – 80 marks
Project/Practical Work – 20 marks
Examination Duration – 3 hours
Source: CBSE Class 12 Accountancy Syllabus 2026–27 (Subject Code 055).
The marks distribution makes Accounting for Partnership Firms and Accounting for Companies particularly important, as they together constitute three-fourths of the theory paper.
However, students should not overlook Financial Statement Analysis and Cash Flow Statement, which together contribute another 20 marks.
The unit-wise weightage is intended to guide preparation. It does not specify fixed marks for individual chapters or guarantee that particular questions will appear in the examination.
Students should use the prescribed syllabus along with CBSE sample question papers and marking schemes to prepare for the Class 12 Accountancy examination.