Download CBSE Sample Papers for Class 12 Accountancy in PDF. These are fully updated for 2026-27, and follow the newest 2026 pattern.
- Matches CBSE's newest pattern, with case-study questions for Class 12 Accountancy.
- Senior teachers made these papers to match the whole Class 12 Accountancy syllabus.
- Each paper comes with complete answers and marks for every step.
Solved Accountancy Papers for Class 12
Solving these Class 12 Accountancy papers is a good way to learn the paper structure. It also helps you spot the important questions. Download the free PDF papers below to practice your speed and accuracy before your exams.
Class 12 Accountancy Papers - Download Below
|
CBSE Sample Papers - Question Paper Blueprint & Marking Schemes Review section-wise weightage, model papers, marking criteria, and step-wise mark allocations. 📋 CBSE Board Exam Pattern & Marks Distribution:
• Total Marks: 80 (Theory) + 20 (Project/Viva) = 100 Marks.
• Time Allowed: 3 Hours. • Part A (Compulsory - 60 Marks): Accounting for Partnership Firms and Companies. • Part B (Compulsory - 20 Marks): Analysis of Financial Statements (or Computerised Accounting). • Question Breakdown: → 1 Mark (MCQs): 20 Questions (16 in Part A + 4 in Part B) → 3 Marks (Short Answer I): 6 Questions → 4 Marks (Short Answer II): 3 Questions → 6 Marks (Long Answer): 5 Questions Sample 6-Mark Question: Alpha Ltd. invited applications for issuing 1,00,000 equity shares of ₹10 each at a premium of ₹2 per share. Amounts payable: ₹3 on Application, ₹5 on Allotment (including premium), and balance ₹4 on First & Final Call. Applications were received for 1,60,000 shares. Pro-rata allotment was made to applicants of 1,50,000 shares and remaining were rejected. Excess application money was adjusted towards allotment. Pass journal entries.
Step-wise Marking Scheme:
• Entry 1 (1 Mark): Bank A/c Dr. ₹4,80,000 To Share Application A/c ₹4,80,000. • Entry 2 (1.5 Marks): Share Application A/c Dr. ₹4,80,000 To Share Capital ₹3,00,000 To Share Allotment ₹1,50,000 To Bank ₹30,000. • Entry 3 (1.5 Marks): Share Allotment A/c Dr. ₹5,00,000 To Share Capital ₹3,00,000 To Securities Premium ₹2,00,000. • Entry 4 (1 Mark): Bank A/c Dr. ₹3,50,000 To Share Allotment A/c ₹3,50,000. • Entry 5 (1 Mark): Share Call Due & Receipt entries. Sample 4-Mark Question: From the following information, calculate Cash Flow from Operating Activities:
Marking Allocation:
1. Net Profit before Tax & Extraordinary items = ₹1,80,000 + ₹30,000 + ₹20,000 = ₹2,30,000 (1 Mark). 2. Operating Profit before Working Capital changes = ₹2,30,000 + ₹25,000 + ₹5,000 = ₹2,60,000 (1 Mark). 3. Adjustment for Working Capital: +₹8,000 (Inv.) − ₹15,000 (Rec.) = ₹2,53,000 (1 Mark). 4. Less: Tax Paid (₹25,000) ⇒ Net Cash from Operating Activities = ₹2,28,000 (1 Mark). 📌 Evaluation Criteria followed by Board Examiners:
• Step Marking: Marks are awarded for every single valid step and formula, even if the final balancing figure is incorrect.
• Working Notes: Working notes (e.g., Sacrificing ratio, pro-rata table, hidden goodwill) carry 1 to 2 dedicated marks in long questions. • Narrations & Formats: Ensure proper Journal column headers (Date, Particulars, L.F., Dr. ₹, Cr. ₹) and brief narrations to avoid losing presentation marks. |
| Sample Paper Set 01 |
| Sample Paper Set 01 Solved |
| Sample Paper Set 04 |
| Sample Paper Set 03 Solved |
| Sample Paper Set 02 Solved |
| Sample Paper Set 01 Solved |
| Sample Paper Set 04 |
| Sample Paper Set 03 Solved |
| Sample Paper Set 02 Solved |
| Sample Paper Set 01 Solved |
| Sample Paper Set 01 Solved |
| Sample Paper Set 05 Solved |
| Sample Paper Set 04 Solved |
| Sample Paper Set 03 Solved |
| Sample Paper Set 02 Solved |
| Sample Paper Set 01 Solved |
| Sample Paper Set 01 Solved |
| Sample Paper Set 01 Solved |
| Sample Paper Set 06 |
| Sample Paper Set 05 |
| Sample Paper Set 04 Solved |
| Sample Paper Set 03 Solved |
| Sample Paper Set 02 Solved |
| Sample Paper Set 01 |
| Sample Paper Set 06 |
| Sample Paper Set 05 |
| Sample Paper Set 04 |
| Sample Paper Set 03 |
| Sample Paper Set 02 |
| Sample Paper Set 01 |
| Sample Paper Set 06 |
| Sample Paper Set 05 |
| Sample Paper Set 04 |
| Sample Paper Set 03 |
| Sample Paper Set 02 |
| Sample Paper Set 01 |
| Sample Paper Set 09 |
| Sample Paper Set 08 |
| Sample Paper Set 07 |
| Sample Paper Set 06 |
| Sample Paper Set 05 |
| Sample Paper Set 04 |
| Sample Paper Set 03 |
| Sample Paper Set 02 |
| Sample Paper Set 01 |
Free study material for Accountancy
FAQs
You can download the latest Accountancy sample papers for Class 12 for free from StudiesToday.com. Our papers are updated as per 2026-27 year and follow blueprint issued by CBSE.
Yes, Class 12 Accountancy model papers are designed with the latest 50% competency based weightage which includes Case-study questions, Assertion-Reasoning, and MCQs.
Every sample paper for Class 12 Accountancy on our website comes with teacher-verified answers. These solutions follow the CBSE marking scheme with answers structure for maximum marks.
Solving guess papers under a 3 hour timer helps Class 12 students understand time management and identify weak areas. It is best to reduce exam anxiety and get familiar with the latest Accountancy question paper design.
Yes, all Class 12 Accountancy sample papers and model test sheets are provided in a mobile-friendly PDF format for download.
Yes, wherever applicable, we provide CBSE Class 12 Accountancy sample papers in multiple languages, including English and Hindi to help students from all mediums.