CBSE Class 12 Accountancy Sample Papers 2026-27
Prepare for your Class 12 CBSE Board Accountancy exam (Subject Code: 055) with 20 full-length sample papers, each structured on the standard question paper pattern — 34 questions, 80 marks, 3-hour format. All questions are original and cover the complete Class 12 Accountancy syllabus.
What's Inside
Each paper is divided into Part A and Part B. Part A (compulsory for all) covers Accounting for Partnership Firms and Companies. Part B offers two options — Analysis of Financial Statements or Computerised Accounting (attempt one). Questions carry 1, 3, 4, and 6 marks, with internal choices provided in 7 one-mark questions, 2 three-mark questions, 1 four-mark question, and 2 six-mark questions. Every paper is followed by complete step-wise solutions with full workings and marking allocation shown at every step.
Topics Covered
Partnership topics include Fixed and Fluctuating Capital methods, interest on capital and drawings, profit-sharing ratio changes, admission of a partner (goodwill valuation by average profit, super profit, and capitalisation methods), retirement and death of a partner, and dissolution of a firm (Realisation Account, Garner vs Murray, insolvency of partners). Company Accounts topics include issue of shares (at par, premium, and discount), forfeiture and reissue, issue and redemption of debentures, and purchase of business. Financial Statements Analysis topics cover common-size statements, ratio analysis, and Cash Flow Statements (direct and indirect methods).
Difficulty Levels
Papers are spread across three levels: Easy (early revision, fundamental concepts), Medium (standard application questions with numericals), and Hard (complex multi-step numericals, case-based data interpretation, and higher-order questions) — allowing progressive preparation from confidence-building to exam readiness.
At a Glance
20 full-length sample papers (Subject Code: 055)
34 questions per paper (80 marks, 3 hours)
Part A + Part B (choice of Financial Statements Analysis or Computerised Accounting)
Three difficulty levels: Easy, Medium, Hard
Complete step-wise solutions with marking allocation for every paper
Internal choices throughout
All questions are original
Disclaimer
This ebook is an independent publication by FutureTopper.in and is not affiliated with, endorsed by, or associated with the Central Board of Secondary Education (CBSE) or any other educational authority. These papers are designed for practice and self-assessment only and do not represent actual board examination papers. While care has been taken to ensure accuracy, minor errors may exist. Errors can be reported to contactfuturetopper@gmail.com.
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Reviews
My son was always getting confused between average profit method, super profit method and capitalisation method for goodwill. These three methods appear in different papers with different data sets so he got a lot of practice. By the end he could identify which method to apply just by reading the question. Great material for building that kind of confidence.
Accountancy is all about practice and these papers give exactly that. Partnership questions cover everything from goodwill valuation to dissolution with Realisation Account. The multi step numericals in hard papers are genuinely challenging and helped me prepare for worst case scenario in boards. My accounts marks jumped from 74 to 89. Very satisfied.
One thing I always check in practice material is whether internal choices are given properly. Here internal choices are provided in 7 one mark questions, 3 and 4 mark questions and 6 mark questions exactly like real CBSE pattern. So practicing these papers felt like practicing real exam. Nothing was different when I sat for my actual boards.
I chose Financial Statements Analysis in Part B and was worried whether it will be covered properly. Common size statements, ratio analysis and Cash Flow all are there with good variety of questions. The ratios asked are also relevant and match what actually comes in boards. Overall very complete material.
That's it. Just get it.
Cash Flow Statement is one topic where students lose maximum marks because they don't know the format properly. Both direct and indirect methods are covered across different papers. The step wise solutions show the exact format with operating, investing and financing activities clearly separated. After practicing these my Cash Flow accuracy improved a lot.
I was specifically looking for good practice on Garner vs Murray rule and insolvency of partners because my school did not cover it well. These papers have that topic in hard level papers with proper step wise solutions. That topic had never been this clear to me before. Thank you Future Topper for covering even the difficult corners of syllabus.
Bought this and the first thing I noticed is that every step in the solution has marks written next to it. So I know exactly which step carries how many marks. This is very important in Accountancy because even if your final answer is wrong you get marks for correct steps. No other practice material I have seen does this so clearly.
Issue of shares at par, premium and discount, forfeiture and reissue, debentures, all these topics appear in different papers with fresh data every time. The variety means you are not just practicing same type of journal entries repeatedly. Genuinely good question design.
The Accountancy sample papers cover all Partnership and Company Accounts topics well. Some T-account tables in the PDF could be formatted more clearly. The preparation value is very good and I would recommend this.