ISC Class 12 Accounts Exam Pattern 2025-26: Paper Pattern, Marking Scheme, and Topic-wise Weightage

Jan 14, 2026, 14:01 IST

The ISC Class 12 Accounts Exam (2025-26) comprises an 80-mark theory paper (Paper I) and 20-mark Project Work (Paper II). Paper I is 3 hours long and mandates Section A (60 marks: Partnership and Joint Stock Company Accounts). Candidates must choose one 20-mark option from Section B (Management Accounting) or Section C (Computerised Accounting). Understanding this pattern and unit weightage is crucial for preparation.

ISC Class 12 Accounts Exam Pattern 2025-26: Paper Pattern, Marking Scheme, and Topic-wise Weightage
ISC Class 12 Accounts Exam Pattern 2025-26: Paper Pattern, Marking Scheme, and Topic-wise Weightage

Key Points

  • ISC Accounts 2026 includes an 80-mark theory paper and 20-mark project work.
  • Section A is compulsory; choose Section B (Management) or C (Computerised).
  • Understand unit-wise weightage in Paper I for effective exam preparation.

Accounts is one of the subjects provided by the CISCE for the students of Class 12 Commerce. This particular subject is of immense help in forming the basis of business and financial management. Good performance in this particular area is an essential requirement for the ISC students of Commerce to seek admission into good colleges for further studies.

Awareness of the examination pattern and marking scheme is the most important thing that a student must do after completing the syllabus. Through this, the students would getaware of the division of the question paper and the division of the marks in the paper. When a student is aware of the examination pattern, he or she would face less trouble in preparing for the examination. Read the article below to get information regarding the examination pattern of the ISC Class 12 Accounts paper 2026

Check: ISC Class 12 Accounts Syllabus 2025-2026

ISC Class 12 Accounts Exam 2026 Highlights

Exam Name

Indian School Certificate (ISC) 12th Examination 2024

Board

Council for the Indian School Certificate Examinations (CISCE)

Official Website

https://cisce.org

Subject

Accounts

Mode of Exam

Offline

Total Marks

100

Paper I

Theory - 80

Paper II

Project Work - 20 marks

Theory Exam Duration

3+15

ISC Class 12 Accounts Unit-wise Weightage

The table below provides a detailed breakdown of the unit-wise weightage for the ISC Class 12 Accounts theory paper (Paper I), which is for 80 marks. This structure helps students prioritize topics based on their importance in the examination.

S. No.

UNIT

TOTAL WEIGHTAGE

SECTION A: 60 Marks

1

Partnership Accounts

 

A. Fundamentals of Partnership

10 Marks

 

B. Goodwill

15 Marks

 

C. Reconstitution of Partnership

 

I. Admission

 

II. Retirement and Death of a Partner

 

III. Dissolution of a Partnership Firm

8 Marks

2.

Joint Stock Company Accounts

 

A. Issue of Shares

11 Marks

 

B. Issue of Debentures

9 Marks

 

C. Redemption of Debentures

 

D. Final Accounts of Companies

7 Marks

 

SECTION B (MANAGEMENT ACCOUNTING): 20 Marks

3.

Financial Statement Analysis

4 Marks

4.

Cash Flow Statement

8 Marks

5.

Ratio Analysis

8 Marks

 

OR

SECTION C (COMPUTERISED ACCOUNTING): 20 Marks

6.

Accounting Application of Electronic Spread Sheet

10 Marks

7.

Database Management System (DBMS)

10 Marks

TOTAL

80 Marks

ISC Class 12 Accounts Exam Pattern and Marking Scheme

The ISC Class 12 Accounts question paper is divided into three sections: Section A (compulsory), and two optional sections, Section B (Management Accounting) and Section C (Computerised Accounting), out of which candidates must choose one. The following table provides a brief summary of the paper's structure and the maximum marks allocated to each section.

Paper Name

Accounts

Subject Code

858

Maximum Marks

80

Time allowed

3 Hours (For writing) +15 minutes (For reading)

Number of Questions

18 (As per specimen paper 2024)

Number of sections

3 (A, B,  and C)

Section A 

60 Marks, 10 Questions (1-10)

Section B

20 Marks, 4 Questions (11-14)

Section C

20 Marks, 4 Questions (15-20)

Internal choices have been provided in one question each in Section B, Section C and Section D

Instructions

Section A is compulsory for all candidates. Candidates have to attempt all questions from either Section B or Section C.

There are internal choices provided in each section.

The intended marks for questions or parts of questions are given in the brackets [].

All calculations should be shown clearly. 

All working, including rough work, should be done on the same page as, and adjacent to, the rest of the answer.

Effective preparation for the ISC Class 12 Accounts Exam (2025-26) requires understanding its structure: an 80-mark theory paper (Paper I) and 20-mark Project Work (Paper II). Paper I mandates Section A (60 marks) and offers a choice between Section B (Management Accounting) and Section C (Computerised Accounting), both 20 marks. Focusing on unit-wise weightage and this pattern is key to achieving excellent results.

Also Check: ISC Class 12 Exam Pattern 2025-26, All Subjects

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