CBSE Class 12 Accountancy Exam 2026: The countdown has begun for lakhs of commerce students, as the CBSE Class 12 Accountancy exam is set for Tuesday, February 24, 2026. With only a few days remaining, students are nearing the end of their preparation for what is traditionally regarded as one of the most scoring but time-sensitive papers in the commerce stream.
The exam will take place in a single shift from 10:30 AM to 1:30 PM. Students will be given an additional 15 minutes of reading time (beginning at 10:15 a.m.) to review the question paper and plan their strategy.
CBSE Class 12 Accountancy Exam Important Topics
The important topics for the Class 12 Accountancy exam are listed below.
| Chapters | Marks |
| Accounting for Partnership Firms | 36 Marks |
| Accounting for Companies (Shares) | 18 Marks |
| Accounting for Companies (Debentures) | 6 Marks |
| Cash Flow Statement | 8 Marks |
| Ratio Analysis | 7 Marks |
| Financial Statements Analysis | 5 Marks |
CBSE Accountancy Exam Revision Tips
To help you finish your exam paper on time and increase your overall mark, consider the following tips:
- Familiarise Yourself With the Format: Presentation is important for many aspects of Accountancy, so make sure your Journals, Ledgers, and Balance Sheets are well laid out. Including narrations with your journal entries is also recommended.
- Concentrate on the Sections of Each Chapter Dealing with "Admission" and "Shares": The majority of high-mark long answers are found in the Admissions and Shares sections of each chapter; therefore, practice 5 to 10 full problems for each.
- Consider Theoretical Concepts: Small theoretical differences (e.g., Partnership Deed, Capital Timing vs. Revenue Timing, Types of Debentures) are worth 20% of your final score; these theoretical differences could be the difference between receiving a grade of 90 versus 100.
- Providing Working Notes is a Requirement: If your final balance sheet is incorrect, you are still eligible to receive step-marks by providing clearer working notes that are based on logical reasoning.
- Plan Your Time: You should complete the one-mark MCQs within 25 to 30 minutes and reserve 15 minutes to review your calculations and ensure you are marking the question numbers correctly.
The 2026 Accountancy paper is designed in an 80-mark theory framework, with the remaining 20 marks already accounted for through internal project work.