Class 12 Accountancy Examination Pattern 2020

In class 12 Accountancy Examination Pattern 2020, for examination to be held in Feb./March2020, two major changes have been brought by Central Board of Secondary Education (CBSE) .

  1. More Number of Objective Type questions(OTQs)

Accountancy paper will have 25% objective type(OTQs)/multiple choice questions (MCQs) in board exam 2020. So, out of 80, only 60 marks will be given to the descriptive subjective type questions.

  1. Internal Choices in Different Questions Increased

CBSE board has definitely increased the number of internal choice questions in Accountancy.

Suggested Question Paper Design,

12th Accountancy , for Feb./March 2020 Exam.


Sr. No.  Typology of Questions Objective Type/MCQ

1 Mark

Short Answer I

3 Marks

Short Answer II

4 Marks

Long Answer I

6 Marks

Long Answer II

8 Marks

1 Remembering 5 1 1 1 18
2 Understanding: 5 1 1 1 1 26
3 Applying: 5 2 1 19
4 Analysing and Evaluating


5 1 1 17


20×1=20 2×3=6 5×4=20 3×6=18 2×8=16 80 Marks

32 Qs.


There will be internal choice in questions of 3 marks, 4 marks, 6 marks and 8 marks. All questions carrying 8 marks will have an internal choice.

So, precisely students will have to attempt:

20 Questions of 1 Mark each.

2 Questions of 3 Marks each.

5 Questions of 4 Marks each.

3 Questions of 6 Marks each.

2 Questions of 8 Marks each.

Total 32 Questions for 80 Marks Theory paper with internal choice in questions of 3 marks, 4 marks, 6 marks and 8 marks.

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.

There can be the following types of Questions:

  • True/false type.
  • Fill in the blanks without options.
  • 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.

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.

(Dr.) G. S. Grewal has been sharing the MCQs with teachers all over India, which have been brought to you here Unit wise , for proper guidance and preparation. Actual pattern however will be seen only in Sample Question Papers issued by C.B.S.E.