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CBSE Class 12 Accountancy Exam Pattern 2024-25:
The Central Board of Secondary Education (CBSE) has revised the CBSE 12th Accountancy Exam Pattern 2024-25 in April 2024. As per the revised CBSE Class 12 Accountancy Exam Pattern 2024-25, there will be more
competency-based questions
including MCQs, and case-based questions. Whereas, there will be less
constructed response questions
including short and long answer questions. The percentage of competency-based questions has increased from 40% to 50%, and that of constructed response questions has been reduced from 40% to 30%. The theory paper of the CBSE Class 12 Accountancy exam will be held for 80 marks, and 20 marks will be based on the practical exam.
Students preparing for the upcoming CBSE Board exam 2025 can check and download the CBSE 12th Accountancy Exam Pattern 2024-25 from the CBSE's official website at cbse.nic.in. The CBSE Class 12 exam 2025 will commence on February 15, 2025 and will continue till April 2025. The detailed
CBSE Class 12 Date Sheet 2025
will tentatively be released in December 2024. The
CBSE Class 12 Accountancy syllabus 2024-25
will cover 3 parts,
Part A - Accounting for Partnership Firms and Companies, Part B - Financial Statement Analysis, or Computerized Accounting, and Project Work.
Read the article further to have more information on CBSE Class 12 Accountancy Exam Pattern 2024-25.
Also read:
CBSE Class 12 Accountancy Important Questions 2024-25
CBSE Class 12 Accountancy Exam Pattern 2024-25
The CBSE Class 12 Accountancy Exam 2024-25 will be conducted for a total of 100 marks. There will be 2 units in Part A and B, where Part A will carry 60 marks, and Part B will carry 20 marks. Check out the marks weightage of each chapter and unit of CBSE Class 12 Accountancy Blueprint 2024-25 from the table below:
| Units | Topic | Marks |
|---|---|---|
| Part A | Accounting for Partnership Firms and Companies | 16 |
| Unit 1. Accounting for Partnership Firms | 36 | |
| Unit 2. Accounting for Companies | 24 | |
| Total | 60 | |
| Part B | Financial Statement Analysis | |
| Unit 3. Analysis of Financial Statements | 12 | |
| Unit 4. Cash Flow Statement | 08 | |
| Total | 20 | |
| OR | ||
| Part B | Computerized Accounting | -- |
| Unit 4. Computerized Accounting | 20 | |
Also read: CBSE Class 12 Accountancy Previous year question paper
CBSE Class 12 Accountancy Practical Blueprint 2024-25
The CBSE Board is likely to hold the CBSE Class 12 Accountancy Practical Exam in January 2025. Out of the 20 marks in the practical exam, 12 marks will be in the Project File, and Viva voce will carry 08 marks. The CBSE Class 12 Accountancy Practical Blueprint 2024-25 is tabulated below:
| Part C | Project Work | Marks |
|---|---|---|
| Topics |
Project work will include:
| 20 |
CBSE Class 12 Accountancy Question Paper Pattern 2024-25
The CBSE Class 12 Accountancy exam paper 2025 will be based on the below-given typology of questions to check the remembering, applying, and critical skills of the students.
| S. No. | Typology of Questions | Marks | Percentage |
|---|---|---|---|
| 1 |
Remembering and Understanding:
Exhibit memory of previously learned material by recalling facts, terms, basic concepts, and answers.
Demonstrate understanding of facts and ideas by organizing, comparing, translating, interpreting, giving descriptions, and stating main ideas. | 44 | 55% |
| 2 | Applying: Solve problems to new situations by applying acquired knowledge, facts, techniques and rules in a different way. | 19 | 23.75% |
| 3 | Analysing, Evaluating and Creating: Examine and break information into parts by identifying motives or causes. Make inferences and find evidence to support generalizations. Present and defend opinions by making judgments about information, validity of ideas, or quality of work based on a set of criteria. Compile information together in a different way by combining elements in a new pattern or proposing alternative solutions. | 17 | 21.25% |
| Total | 80 | 100% |
Also read: CBSE Class 12 Accountancy Sample Paper 2024-25
CBSE Class 12 Accountancy Marking Scheme 2024-25
The question paper will contain 34 questions which will include MCQs, very short answer, short answer, and long answer questions. All questions will be compulsory. However, an internal choice will be provided. Two sections will be there in the question paper, (Part A and Part B).
| Part A | Question no. 1-26 (Compulsory for all candidates) |
|---|---|
| Part B | Question no. 27-34 (Two options i.e. (i) Analysis of Financial Statements and (ii) Computerised Accounting.) |
| 1 Mark Questions | Questions 1 to 16 and 27 to 30 |
| 3 Mark Questions | Questions 17 to 20, 31and 32 |
| 4 Mark Questions | Questions 21, 22 and 33 |
| 6 Mark Questions | Questions 23 to 26 and 34 |
It is advisable for the CBSE Class 12 commerce students to complete the CBSE Class 12 Accountancy syllabus 2024-25 at least two months before the exam commencement so that they can get enough time to solve the previous year's question paper and CBSE Class 12 sample paper 2024-25 .
