As per CBSE Circular No. Acad-30/2024 dated 3rd April, 2024 the theory part of 80 Marks of Question Paper will consist of:
50% -Competency Focused Questions in the form of MCQs/Case Based Questions, Source-based Integrated Questions or any other type
20% - Select response type questions (MCQ)
30% - Constructed response questions (Short Answer/Long Answer Type Questions, as per existing pattern)
Blueprint of Accountancy Paper Class 12
This blueprint has been made on the basis of Sample Paper issued by CBSE on 30.07.2025 for Feb. 2026 Exam. vide Notification No. 66_2025.pdf (cbseacademic.nic.in)
This sample paper contains 34 Questions:
- Question Nos. 1 to 16 and 27 to 30 carries 1 mark each.
- Questions Nos. 17 to 20, 31 and 32 carries 3 marks each.
- Questions Nos. from 21, 22 and 33 carries 4 marks each
- Questions Nos. from 23 to 26 and 34 carries 6 marks each
- Question No. 1 to 26 are from Partnership Accounting and Company Accounts
- Question No. 27 to 34 are from Analysis of Financial Statements.
- An internal choice has been provided in 7 questions of one mark, 2 questions of three marks, 1 question of four marks and 2 questions of six marks.
Simple Break up showing Question wise Marks:
(16 Q) + (4 Q) i.e. 20 Questions of 1 Marks each= 20 Marks
(4 Q) + (2 Q) i.e. 6 Questions of 3 Marks each = 18 Marks
(2 Q) + (1 Q) i.e. 3 Questions 0f 4 Marks each = 12 Marks
(4 Q) + (1 Q) i.e. 5 Questions of 6 Marks each = 30 Marks
26 Questions of 60 Marks from Part A
8 Questions of 20 Marks from Part B
Grand Total = 80 M
So, there are 46 Questions (Including 12 questions for choice) carrying 109 Marks (including 29 Marks choice)
Blueprint of Accountancy Paper Class 12, 2025-26, for March 2026 Exam.
It is very important here to note that Board expects students to read and understand the books thoroughly, specially NCERT books. Most of the students think that all these will be MCQs with given options from which answer will be easily found but it is not like that.
MCQ type Questions can further be based on:
- True/false type.
- Fill in the blanks with options.
- Complete the sentence.
- Correct the sentence.
- Identification of a concept/term/process etc.
- Correct the sequence of steps in a process.
- Match the columns etc.
- Case study questions
- Source Based questions
- Assertion Reasoning questions
For Accountancy, students should not think that there will be theory questions only rather there can be detailed and numerical type questions for which solution must be shown in the form of working note, only then writing the answer to that particular question.
Actual pattern can be seen only in Sample Question Papers issued by C.B.S.E.
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