The Accounts Question Paper class 12 2025 plays a vital role for Commerce stream students as it tests their conceptual understanding, analytical ability, and presentation skills. Every year, lakhs of students across India appear for the CBSE Class 12 Accountancy exam, making it one of the most important board papers after Economics and Business Studies. With the upcoming exams, students are searching for authentic details about the pattern, marking scheme, and practice papers to ensure top performance.
Download Accounts Question Paper class 12 2025
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CBSE Class 12 Question Papers 2025 – Download PDF
Subject | Download Link |
Chemistry | Download CBSE 12 Chemistry Question Paper 2025 PDF with Solutions |
Physics | Download CBSE 12 Physics Question Paper 2025 PDF with Solutions |
Mathematics | Download CBSE 12 Maths Question Paper 2025 PDF with Solutions |
English Core | Download CBSE 12 English Question Paper 2025 PDF with Solutions |
Hindi Core | Download CBSE 12 Hindi Question Paper 2025 PDF with Solutions |
Biology | Download CBSE 12 Biology Question Paper 2025 PDF with Solutions |
Computer Science (CS) | Download CBSE 12 Computer Science Question Paper 2025 PDF with Solutions |
Informatics Practices (IP) | Download CBSE 12 IP Question Paper 2025 PDF with Solutions |
Physical Education | Download CBSE 12 Physical Education Question Paper 2025 PDF with Solutions |
Economics | Download CBSE 12 Economics Question Paper 2025 PDF with Solutions |
Accountancy | Download Accounts Question Paper class 12 2025 PDF with Solutions |
Business Studies | Download CBSE 12 Business Studies Question Paper 2025 PDF with Solutions |
Political Science | Download CBSE 12 Political Science Question Paper 2025 PDF with Solutions |
History | Download CBSE 12 History Question Paper 2025 PDF with Solutions |
Geography | Download CBSE 12 Geography Question Paper 2025 PDF with Solutions |
Exam Pattern of Class 12 Accountancy Paper
The CBSE Class 12 Accounts exam usually follows this pattern:
- Section A (Compulsory): Short answer and numerical-based questions.
- Section B (Choice-based): Questions from Partnership Accounts, Cash Flow Statement, or Computerized Accounting.
- Total Marks: 80 (Theory) + 20 (Internal Assessment/Project).
- Time Duration: 3 hours.
Students must attempt the paper with proper time management, as numerical questions often consume more time.
Class 12 Accounts Important Topics for 2026 Board Exam
1. Accounting for Partnership Firms
This unit always carries heavy weightage in the Class 12 Accounts paper. Important sub-topics include:
- Admission of a Partner (Goodwill calculation, revaluation of assets, reserves).
- Retirement/Death of a Partner (Settlement of accounts, gaining ratio, revaluation).
- Dissolution of Partnership Firm.
2. Accounting for Companies
Company Accounts form another scoring section. Students should prepare:
- Issue of Shares (at par, premium, discount, forfeiture, reissue).
- Issue and Redemption of Debentures.
- Journal entries and Balance Sheet presentation as per Schedule III.
3. Financial Statement Analysis
- Comparative Statements.
- Common Size Statements.
- Accounting Ratios (Liquidity, Solvency, Profitability, Activity).
4. Cash Flow Statement
- Operating, Investing, and Financing Activities.
- Direct and Indirect Method.
- Adjustments and treatment of non-cash items.
5. Computerized Accounting System (Optional Section)
- Basics of Computerized Accounting.
- Features and Components of Accounting Software.
- Advantages of CAS over manual accounting.
Preparation Tips for the Exam
- Practice Daily: Solve at least 2–3 numerical questions from each topic.
- Focus on Formats: Balance sheet, partnership accounts, and journal entries should be neatly presented.
- Time Management: Attempt theory first if you are quick in writing, or start with numericals if you are confident in calculations.
- Revise NCERT Questions: CBSE frames many questions directly or indirectly from NCERT.
Conclusion
The Accounts Question Paper class 12 2025 will not only test a student’s knowledge but also their ability to apply concepts logically. Regular practice of previous year papers, mock tests, and CBSE sample papers will help students build confidence. With proper planning and strategy, scoring above 90 in Accountancy is very much possible.
