CBSE Class 12 Accountancy chapter-wise weightage
What the 2023–2026 board papers actually asked, chapter by chapter.
CBSE publishes no chapter weightage for Accountancy. This is how the marks in the 2023–2026 papers split between chapters.
| Chapter | 2023 | 2024 | 2025 | 2026 | Average |
|---|---|---|---|---|---|
| Accounting for Share Capital | 13.7% | 14.4% | 15.5% | 15.6% | 14.8% |
| Reconstitution of a Partnership Firm – Admission of a Partner | 11.1% | 13.7% | 13.8% | 14.2% | 13.2% |
| Issue and Redemption of Debentures | 10.1% | 10.0% | 8.5% | 8.6% | 9.3% |
| Spreadsheet | 9.3% | 9.6% | 7.8% | 8.6% | 8.8% |
| Reconstitution of a Partnership Firm – Retirement/Death of a Partner | 9.8% | 7.8% | 7.7% | 8.0% | 8.3% |
| Cash Flow Statement | 8.0% | 8.0% | 8.0% | 8.0% | 8.0% |
| Accounting for Partnership: Basic Concepts | 8.2% | 7.3% | 6.5% | 8.0% | 7.5% |
| Dissolution of Partnership Firm | 7.0% | 6.8% | 8.0% | 5.6% | 6.9% |
| Overview of Computerised Accounting System | 5.4% | 6.0% | 5.8% | 5.4% | 5.7% |
| Accounting Ratios | 7.7% | 4.0% | 5.3% | 5.4% | 5.6% |
| Analysis of Financial Statements | 1.3% | 5.0% | 3.5% | 3.4% | 3.3% |
| Graphs and Charts for Business Data | 1.9% | 3.6% | 3.7% | 3.6% | 3.2% |
| Financial Statements of a Company | 3.0% | 3.0% | 3.2% | 3.2% | 3.1% |
| Using Computerised Accounting System | 3.1% | 0.8% | 2.2% | 2.4% | 2.1% |
| Use of Spreadsheet in Business Applications | — | — | 0.5% | — | 0.1% |
| Database Management System for Accounting | 0.2% | — | — | — | 0.1% |
How this is counted
From all 2,646 questions in the 2023–2026 CBSE Class 12 Accountancy papers we hold: every region and set, with a question printed in several sets counted once. A chapter’s share is its marks divided by all the marks of that year’s questions, and the average gives each year equal weight. These are observed shares, not an official CBSE weightage. 2022 is left out: it was the Term-II exam, which covered only part of the syllabus (see the 2022 paper).