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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 2 · Set 2 · Q32
What is meant by cell reference, absolute cell reference and relative cell reference?
What is meant by cell reference, absolute cell reference and relative cell reference ?
Marking-scheme solution
Cell reference : It identifies the location of a cell or group of cells in the spread sheet also
referred as a cell address.
Absolute cell : reference means a cell which consists of the column letter and row number
surrounded by $ sign e.g. $ D$6. It is used when we want a cell reference to stay fixed on
specific cell.
Relative cell reference : means that as a formula or function is copied and pasted to other
cells, the cell reference in the formula or function change to reflect the new location
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CBSE Class 12 Accountancy past-paper question from the 2026 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.