CBSE Class 12 Accountancy Previous Year Question Papers (2022–2026)

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.

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.

Chapter-wise weightage (from 8 board papers)

Average marks each chapter carried per board paper. Start revision with the chapters at the top.

Most repeated Accountancy questions in CBSE board exams

These questions (or near-identical ones) appeared in more than one board exam year.

1. Suman, Shubham and Siya were partners in a firm sharing profits and losses in the ratio of 5 : 3 : 2. Shubham retired from the firm and Suman and Siya decided to continue the business. Their gaining ratio was 3 : 2. Calc…
   Asked in 2022, 2023, 2024, 2025, 2026Accounting Ratios1 mark
2. Gopal, Krishna and Govind were partners sharing profits and losses in the ratio of 5:4:3. Krishna retired on 1st April, 2022. Gopal and Govind purchased his share of profit by giving him 1,20,000. 80,000 was paid by Gopa…
   Asked in 2022, 2023, 2024, 2025, 2026Accounting Ratios1 mark
3. /1/1-11 Page 18 of 39 23. AµOha, gw{_V VWm amo{~V a Wo VWm 3 : 1 : 1 -hm{Z H$m {d^mOZ H$aVo Wo & 31 , 2023 H$mo CZH$m pñW{V {ddaU {ZåZ àH$ma go Wm : 31 _mM©, 2023 H$mo AµOha, gw{_V VWm amo{~V H$m pñW{V {ddaU Xo`VmE± am{e…
   Asked in 2022, 2023, 2024, 2025, 2026Dissolution of Firm6 marks
4. Pass necessary journal entries for issue of debentures for the following transactions : (i) Kiero Ltd. issued 80,000, 9% debentures of 100 each at par, redeemable at a premium of 10%. (i) Naro Ltd. issued 50,000, 10% deb…
   Asked in 2022, 2023, 2024, 2025, 2026Debentures4 marks
5. Ravneet and Manmeet were partners in a firm sharing profits and losses in the ratio of 7 : 3. On 31st March, 2025, their Balance Sheet was as follows : Balance Sheet of Ravneet and Manmeet as on 31st March,2025 Liabiliti…
   Asked in 2022, 2023, 2024, 2025, 2026Dissolution of Firm6 marks
6. /1/1 JJJJ Page 13 P.T.O. 16. (i) P, Q and R were partners in a firm sharing profits and losses in the ratio of 4 : 3 : 1. P died on 1st September, 2022. On the date of s of the firm were calculated as < 80,000. share of …
   Asked in 2022, 2023, 2024, 2025, 2026Partnership Fundamentals1 mark
7. Mike and Ken were two partners sharing profits and losses in the ratio 4:3. Ken was in need of funds so he took a loan of Rs.50, 000 from the firm at an agreed rate of interest being 10% p.a. If Interest is charged on lo…
   Asked in 2022, 2023, 2024, 2025, 2026Partnership Fundamentals1 mark
8. Mac, Jack and Lac were partners in a firm sharing profits and losses in the ratio of 2:2:1 Balance Sheet (extract) as at 31st March, 2023 Liabilities (Rs) Assets (Rs) Workmen’s Compensation Reserve 5,00,000 On Jack’s ret…
   Asked in 2022, 2023, 2024, 2025, 2026Financial Statements of Company3 marks

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Class 12 Accountancy paper pattern

Based on the sample paper 2026-27 (80 marks).

CBSE additional practice papers for Class 12 Accountancy

Frequently asked questions