CBSE Class 12 Accountancy Chapter-Wise Weightage

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Author at PW

January 20, 2026

It can feel like a high-stakes puzzle to get ready for the Class 12 Board exams, but knowing how much weightage of accountancy class 12 chapter wise is the key to completing it. For commerce students who want to get the best grades in 2026, the goal isn't simply to study hard; it's also to study smart by following the CBSE marking schedule. The Accountancy paper is set up so that basic ideas and difficult maths problems are balanced. This means that you need to know which units are the most important. We break down the weightage of accountancy class 12 chapter wise in this guide to help you focus your review and develop a strong base for your theory and project work.

Check Out: Commerce Class 12th Books

Understanding the Accountancy Class 12 Chapter Wise Weightage

The CBSE Class 12 Accountancy exam follows a clear structure that totals 100 marks. This is split into an 80-mark theory paper and a 20-mark project work component. To learn the chapter-wise weightage for the 12th grade accounting subject, students need to know that the theoretical paper is split into two parts: Part A and Part B.

Everyone has to take Part A, which is worth a huge 60 points and is about "Accounting for Partnership Firms and Companies." Part B, which is worth 20 points, lets you choose between "Analysis of Financial Statements" and "Computerised Accounting." If you know how much weightage of accountancy class 12 chapter wise, you may plan your time better. For example, you can spend a lot of time on Partnership and Company accounts while refining your chosen option in Part B.

Class 12 Accountancy Marks Distribution Chapter Wise: Part A

Part A is the backbone of your preparation. It represents 75% of your theory marks. When looking at the class 12th accountancy chapter wise weightage, Unit 1 is the undisputed heavyweight.

Unit 1: Accounting for Partnership Firms (36 Points)

This unit is the most important part of the syllabus. It talks about the basics of partnerships, reconstitution (which includes adding, retiring, or dying a partner), and ending a partnership.
12 Marks for the Basics of Partnership
24 Marks for Reconstitution and Dissolution

Unit 2: Company Accounting (24 Marks)

This unit is all about the business side of accounting. Students who do well on the journal entries for shares and debentures get a lot of points in this subject.
16 Marks for Accounting for Share Capital
8 Marks for Accounting for Debentures

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CBSE Class 12 Accountancy Chapter Wise Weightage: Part B and Part C

Part A is the most important part of the paper, however Parts B and C are where students can get a perfect grade by being very careful.

In Part B of the class 12 accountancy marks distribution chapter wise focusses on how a firm measures its success.

Part B: Analysing Financial Statements (20 Marks)

Most students choose this part because it builds on what they learnt in Part A on the basics of accounting. 12 Marks for Financial Statement Analysis (Includes accounting ratios and instruments for analysis). 8 marks for the cash flow statement

Students can also choose Computerised Accounting, which is worth 20 points.

Part C: Work on the project (20 points)

You can easily get full points on this internal test if you are disciplined. 12 Marks for the Project File. 8 Marks for Viva Voce

A new way of looking at things: Most manuals talk about how many marks there are, but they don't talk about the "Weight-to-Time Ratio”. Partnership accounts (36 marks) require nearly 105 periods of teaching, whereas Cash Flow (8 marks) takes only 20. This means Cash Flow is technically more "efficient" to master for quick marks compared to the vast Partnership unit.

Check Out: CBSE Class 12 Commerce Sample Papers

Accountancy Class 12 Marking Scheme Chapter Wise & Question Typology

The accountancy class 12 marking scheme chapter wise is designed to test different cognitive levels. According to CBSE guidelines for 2026, the paper isn't just about rote memorization; it's about application.

Remembering and Understanding (55%): 44 marks are dedicated to basic concepts and organizing ideas.
Applying (23.75%): 19 marks for solving problems in new situations.
Analysing, Evaluating, and Creating (21.25%): 17 marks for high-order thinking and making judgments.

The paper contains 34 questions in total. Part A covers Questions 1 to 26, and Part B covers Questions 27 to 34. This includes 20% MCQs and a significant 50% dedicated to competency-based questions like case studies and source-based integrated questions.

PW Accountancy Class 12 Study Material

To excel in a subject as detail-oriented as Accountancy, students need more than just a textbook; they need a structured roadmap. PW Accountancy Class 12 Study Material is designed by expert faculty who understand the nuances of the weightage of accountancy class 12 chapter wise.

Our resources include:

Chapter-wise Notes: Simplified explanations of complex partnership and company accounting rules.
Previous Year Questions (PYQs): A curated collection of questions sorted by weightage to help you understand exam trends.
Sample Papers: Designed to mimic the 2026 exam pattern, including the new competency-based question typology.
Expert Guidance: Tips on how to present your journal entries and balance sheets to ensure no marks are lost on formatting.

Using these structured study materials ensures that your revision is focused on the high-weightage areas, helping you move from understanding to mastery.

CBSE Class 12 Accountancy Weightage FAQs

1. What is the total weightage of Partnership accounts in Class 12?

According to the class 12 accountancy weightage, Accounting for Partnership Firms carries 36 marks, making it the most significant unit in the entire syllabus.

2. Is Part B compulsory in the Accountancy exam?

Yes, but you have a choice. You can either choose "Analysis of Financial Statements" or "Computerized Accounting." Both carry a class 12 accounts marks distribution chapter wise of 20 marks.

3. How are the 20 marks for Project Work divided?

The project work (Part C) consists of 12 marks for the Project File and 8 marks for the Viva Voce. Referencing PW Accountancy Class 12 Study Material can help you prepare for common Viva questions.