Which unit carries the most marks in CBSE Class 12 Accountancy?

Students can download it from cbseacademic.nic.in. It is in the Secondary Curriculum Part 2 section of the 2026-27 curriculum. The PDF link is also given in the download table above.

Piecemeal distribution, sale to a company and insolvency of partners are not included in dissolution. Interest on calls and TDS on debenture interest are also left out. For cash flow, only the indirect method is in the syllabus.

Part B has two options. These are Analysis of Financial Statements and Computerised Accounting. Students must choose only one. Both options carry 20 marks in the theory paper.

The paper has 34 questions. Part A has 26 questions worth 60 marks. Part B has 8 questions worth 20 marks. The paper is 3 hours long.

CBSE Class 12 Accountancy is a 100-mark subject. The theory paper carries 80 marks. The other 20 marks come from project work or practical work. This includes a file and a viva voce (oral test).