CBSE Class 12 Accountancy Previous Year Question Papers (2022–2026)
Download every CBSE Class 12 Accountancy board paper from 2022–2026 as a free PDF, with the official CBSE marking scheme. Or practise all 419 questions online, one by one, with answers (393 have marking-scheme solutions).
Key facts
- Highest-weightage chapters: Share Capital (16.5 marks), Debentures (7.5 marks), Dissolution of Firm (7.4 marks) on average per paper, across 8 board papers
- Paper pattern 2026-27: 80 marks, 34 questions in 1 sections; unchanged from 2025-26 (CBSE notice, 21 Sep 2026)
- Board papers available: 10 papers from 2022 to 2026 with official marking schemes, free PDF
- Practice questions: 419 questions, 393 with marking-scheme answers, free online
Class 12 Accountancy board papers with marking schemes
Two sets per year from different CBSE regions. Question papers are published by CBSE; click a PDF to download it free.
| Paper | Questions | Free download | Answers | Online |
|---|---|---|---|---|
| Board exam 2026 · Set 67/1/1 | 33 | Question paper PDF | Marking scheme PDF | Practise online |
| Board exam 2026 · Set 67/2/1 | 33 | Question paper PDF | Marking scheme PDF | Practise online |
| Board exam 2025 · Set 67/1/1 | 30 | Question paper PDF | Marking scheme PDF | Practise online |
| Board exam 2025 · Set 67/2/1 | 32 | Question paper PDF | Marking scheme PDF | Practise online |
| Board exam 2024 · Set 67/1/1 | 33 | Question paper PDF | Marking scheme PDF | Practise online |
| Board exam 2024 · Set 67/2/1 | 33 | Question paper PDF | Marking scheme PDF | Practise online |
| Board exam 2023 · Set 67/1/1 | 33 | Question paper PDF | Marking scheme PDF | Practise online |
| Board exam 2023 · Set 67/2/1 | 32 | Question paper PDF | Marking scheme PDF | Practise online |
| Board exam 2022 · Set 67/1/1 · Term 2 | 12 | Question paper PDF | Marking scheme PDF | Practise online |
| Board exam 2022 · Set 67/2/1 · Term 2 | 12 | Question paper PDF | Marking scheme PDF | Practise online |
Class 12 Accountancy sample paper 2026-27
CBSE released the 2026-27 Sample Question Paper on 21 September 2026 and confirmed there is no change in the question paper design for 2026-27. Practise it first: it shows exactly how your board paper will look.
| Paper | Questions | Free download | Answers | Online |
|---|---|---|---|---|
| Sample paper 2026-27 | 34 | Question paper PDF | Marking scheme PDF | Practise online |
Chapter-wise weightage (from 8 board papers)
Average marks each chapter carried per board paper. Start revision with the chapters at the top.
| Chapter | Share | Avg. marks per paper |
|---|---|---|
| Share Capital | 16.5 | |
| Debentures | 7.5 | |
| Dissolution of Firm | 7.4 | |
| Accounting Ratios | 7.2 | |
| Cash Flow Statement | 7.1 | |
| Financial Statements of Company | 6.9 | |
| Admission of a Partner | 5.2 | |
| Partnership Fundamentals | 5.0 | |
| Goodwill | 4.9 | |
| Change in Profit Sharing Ratio | 3.8 | |
| Retirement/Death of a Partner | 1.8 | |
| Analysis of Financial Statements | 0.8 |
Most repeated Accountancy questions in CBSE board exams
The same question, or a near-identical one, appeared in more than one CBSE board exam year.
- Following is the Balance Sheet of Yorkshire Ltd. as at 31st March, 2023 Particulars 31.3.2023 I. EQUITY AND LIABILITIES: (1) Shareholders’ funds (a) Share capital (b) Reserves and surplus (2) Non- Current liabilities Lon…
Asked in 2022, 2025, 2026Accounting Ratios4 marks - (a) Altima Ltd. invited applications for issuing 2,00,000 equity shares of 10 each at a premium of 4 per share. The amount was payable as follows : On application and allotment - 7 per share (including premium 1) On firs…
Asked in 2023, 2025, 2026Share Capital6 marks - On 31st March, 2024 following is the Balance Sheet of Bhavik Limited : Bhavik Ltd. Balance Sheet as at 3ist March 2024 Note 31-3-2024 31-3-2023 Particulars No. () () I. Equity and Liabilities : 1. Shareholders funds 12,0…
Asked in 2022, 2025, 2026Cash Flow Statement6 marks - From the following Balance Sheet of Rama Ltd. as at 31st March, 2025, calculate cash flows from Investing Activities and cash flows from Financing Activities. Note 31-3-2025 31-3-2024 Particulars No. (R) (R) I. Equity an…
Asked in 2022, 2025, 2026Cash Flow Statement6 marks - Pass the necessary journal entries for the following transactions on the dissolution of the partnership firm of Tina and Rina after various assets (other than cash) and external liabilities have been transferred to Reali…
Asked in 2023, 2025, 2026Dissolution of Firm6 marks - (a) Madhav and Girdhari were partners in a firm sharing profits and losses in the ratio of 3:1. Their balance sheet as at 31st March, 2022 was as follows : Balance sheet of Madhav and Girdhari as on 3lst March, 2022 Liab…
Asked in 2023, 2025, 2026Admission of a Partner6 marks - (a) Mitali and Karan were partners in a firm sharing profits and losses in the ratio of 3:2. Their Balance Sheet as on 31st March, 2025 was as follows : Balance Sheet of Mitali and Karan as on 31st March, 2025 Amount Amo…
Asked in 2023, 2025, 2026Admission of a Partner6 marks - (a) Aryan and Adya were partners in a firm sharing profits and losses in the ratio of 3 : 1. Their Balance Sheet on 31st March, 2024 was as follows : Balance sheet of Aryan and Adya as at 3lstMarch,2024 Amount Amount Lia…
Asked in 2023, 2025, 2026Change in Profit Sharing Ratio6 marks
Class 12 Accountancy paper pattern
Based on the sample paper 2026-27 (80 marks).
| Section | Questions | Marks |
|---|---|---|
| Section A | 20 × 1 mark, 6 × 3 marks, 3 × 4 marks, 5 × 6 marks | 80 |
CBSE additional practice papers for Class 12 Accountancy
| Paper | Questions | Free download | Answers | Online |
|---|---|---|---|---|
| Additional practice paper 2023-24 | 34 | Question paper PDF | Marking scheme PDF | Practise online |
| Additional practice paper 2023-24 · Set 2 | 34 | Question paper PDF | Marking scheme PDF | Practise online |
| Additional practice paper 2022-23 | 34 | Question paper PDF | Marking scheme PDF | Practise online |
Frequently asked questions
Where can I download CBSE Class 12 Accountancy previous year question papers for free?
All CBSE Class 12 Accountancy board papers from 2022–2026 are listed on this page as free PDF downloads, together with the official marking schemes. You can also practise every question online in the free BoardPrep app.
Are marking schemes included with the Class 12 Accountancy papers?
Yes. The official CBSE marking scheme is linked next to each paper where CBSE has published it. In the app, 393 of the 419 questions show their marking-scheme answer.
Which chapters carry the most marks in Class 12 Accountancy?
In recent board papers the highest-weightage chapters were Share Capital, Debentures, Dissolution of Firm. See the chapter-wise weightage table above for the full list.
Has the CBSE exam pattern changed for 2026-27?
No. CBSE's notification of 21 September 2026 says there is no change in the question paper design or assessment pattern for 2026-27, and the passing criteria stay the same as 2025-26.
Is BoardPrep free?
Yes. All papers, the question bank, the paper generator, mock tests and the Pattern Challenge are free to use.
Practise Class 12 Accountancy free
Question-wise practice with answers, chapter tests, board-pattern paper generator with PDF download, and a daily streak to keep you going.