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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