Download the CBSE Class 12 Accountancy Sample Paper 2027 PDF with its marking scheme (solutions) – the official CBSE sample question paper (SQP) for the 2026-27 session, the paper to practise for the CBSE Class 12 board exam 2027. It is an 80-mark, 3-hour paper with 34 questions in 2 parts. The pattern is the same as the 2026 sample paper. The 2026 and 2025 sample papers are also here. Students also call it the CBSE 12th Accountancy model question paper 2027 or model test paper – it is the same official CBSE paper.
CBSE Class 12 Accountancy Sample Paper 2027 PDF Download
Open a paper to read it online or download the PDF. The marking scheme has the answers, with the marks for each step.
| Year | Document | Download |
|---|---|---|
| 2027 | CBSE Class 12 Sample Paper 2027 for Accountancy | View PDF |
| 2027 | CBSE Class 12 Sample Paper 2027 Solution (Marking Scheme) for Accountancy | View PDF |
| 2026 | CBSE Class 12 Sample Paper 2026 for Accountancy | View PDF |
| 2026 | CBSE Class 12 Sample Paper 2026 Solution for Accountancy | View PDF |
| 2025 | CBSE Class 12 Sample Paper 2025 for Accountancy | View PDF |
CBSE 12th Accountancy Model Question Paper 2027 – Quick Facts
| Board | Central Board of Secondary Education (CBSE) |
| Class | Class 12 |
| Subject | Accountancy (code 055) |
| Session | 2026-27 – for the board exam 2027 |
| Marks and time | 80 marks, 3 hours |
| Questions | 34 questions in 2 parts |
| Solutions | Yes – official CBSE marking scheme |
| Older papers | 2026, 2025 |
| Released by | CBSE (cbseacademic.nic.in) |
CBSE Class 12 Accountancy Sample Paper 2027 – Read Online
CBSE Class 12 Accountancy Paper Pattern 2027
How the 2027 sample paper is set (from the paper itself) – 80 marks, 3 hours, 34 questions:
| Section | Questions | Type | Marks each | Total |
|---|---|---|---|---|
| Part A – Accounting for Partnership Firms and Companies (compulsory) | 1–16 | MCQ / Assertion-Reason (objective) | 1 | 16 |
| Part A | 17–20 | Short answer / numerical | 3 | 12 |
| Part A | 21–22 | Numerical (journal entries / Balance Sheet extract / adjustments) | 4 | 8 |
| Part A | 23–26 | Long numerical (Q24 is a case-based set of 6 one-mark MCQs, printed ‘6×1 = 6’) | 6 | 24 |
| Part B – Option I: Analysis of Financial Statements (or Option II: Computerised Accounting) | 27–30 | MCQ / Assertion-Reason (objective) | 1 | 4 |
| Part B | 31–32 | Short answer | 3 | 6 |
| Part B | 33 | Short answer / ratio analysis | 4 | 4 |
| Part B | 34 | Long answer (Option I: Cash Flow Statement) | 6 | 6 |
| Total | 34 | 80 |
Choice: No overall choice; internal choice in 2 three-mark questions (Q17, Q31), 2 four-mark questions (Q22, Q33) and 2 six-mark questions (Q25, Q26) – none in the 1-mark questions.
- All 34 questions are compulsory.
- Part A is compulsory for all candidates.
Unit-wise Marks in the Accountancy Sample Paper 2027
Marks for each unit (counted question by question from the 2027 paper):
| Unit | Questions | Marks |
|---|---|---|
| Accounting for Partnership Firms (fundamentals, goodwill, change in PSR, admission, retirement/death, dissolution) | Q1, Q2, Q5, Q6, Q7, Q8, Q9, Q10, Q13, Q14, Q16, Q17, Q18, Q20, Q22, Q24, Q25 | 36 |
| Accounting for Companies (issue/forfeiture/reissue of shares, debentures, purchase of business) | Q3, Q4, Q11, Q12, Q15, Q19, Q21, Q23, Q26 | 24 |
| Analysis of Financial Statements (financial statements, comparative/common-size statements, ratios) | Q27, Q28, Q31, Q32, Q33 | 12 |
| Cash Flow Statement | Q29, Q30, Q34 | 8 |
What Is New in the Accountancy Sample Paper 2027?
Compared with the 2026 sample paper (session 2025-26):
- No change in pattern – same parts, marks and number of questions as the 2026 sample paper (34 questions, 80 marks, 3 hours; Part A Q1–26 = 60 marks, Part B Q27–34 = 20 marks; same 1/3/4/6-mark question numbering).
- Internal choice redistributed: 2025-26 paper had choice in 7 one-mark, 2 three-mark, 1 four-mark and 2 six-mark questions; 2026-27 paper has no choice in 1-mark questions and choice in 2 three-mark, 2 four-mark (Q22 and Q33) and 2 six-mark questions.
- Q24 (6 marks) in 2026-27 is a case-based question with six 1-mark MCQs on change in profit-sharing ratio (printed ‘6×1 = 6’); the 2025-26 Q24 was a conventional retiring-partner loan account question.
- Paper footnote changed from ‘assessment scheme of the academic session 2024-25 will continue in … 2025-26’ to ‘no change in the Question Paper Design and Assessment Pattern for Academic Session 2026-27’.
- Paper length: 13 pages in 2026-27 vs 10 pages in 2025-26.
Questions from the Accountancy Sample Paper 2027
Two questions from the 2027 paper, to show the level:
- Part A, 1 mark: Machinery was appearing in the books at ₹12,00,000. It was found to be undervalued by 20%. At what amount will the machinery be shown in the Balance Sheet of the reconstituted firm? (A) ₹14,00,000 (B) ₹15,00,000 (C) ₹12,00,000 (D) ₹16,00,000
- Part A, 6 marks: Lacchoo Ltd. invited applications for 1,20,000 equity shares of ₹10 each at a premium of ₹4 (₹6 on application incl. ₹2 premium, ₹5 on allotment incl. ₹1 premium, balance on first & final call). Applications were received for 2,70,000 shares; 10,000 rejected and pro-rata allotment to the rest. Mr. Parivesh (1,200 shares) failed to pay the call; his shares were forfeited and later reissued at ₹100 per share as fully paid. Pass necessary journal entries.
CBSE Class 12 Accountancy Marking Scheme 2027 (Solutions)
The 2026-27 marking scheme gives the correct option for every MCQ and full worked solutions for numericals – journal entries with narrations, Revaluation/Partners’ Capital/Executor’s accounts, Balance Sheet extracts with Notes to Accounts, comparative and common-size statements, ratio workings and a full Cash Flow Statement with Machinery and Accumulated Depreciation working notes. It shows only the total marks per question; no step-wise (½-mark) break-up is printed. Check your answers against it after you solve the paper.
Accountancy Marking Scheme 2027 – Read Online
How to Score Well – Tips from the 2027 Paper
- Part A (partnership + companies) is 60 of 80 marks, and partnership alone accounts for about 36 marks – practise admission, retirement/death, goodwill and dissolution numericals thoroughly.
- 16 of the 20 Part A one-mark questions are calculation-based MCQs (e.g. interest on drawings, guaranteed profit deficiency, pro-rata allotment, capital reserve on reissue) – work them out on rough paper rather than guessing.
- Practise presentation formats the paper asks for: Share Capital in the Balance Sheet with Notes to Accounts (Q21), debentures as collateral security with Balance Sheet extract (Q23), and Revaluation/Capital accounts with reconstituted Balance Sheet (Q25).
- In Option I, the 6-mark Q34 is a Cash Flow Statement needing working notes (machinery sold, debenture interest, tax paid) – prepare ledger working notes as in the marking scheme.
- Choose your Part B option (Analysis of Financial Statements or Computerised Accounting) in advance and attempt only that one.
- Solve the 2027 paper in one sitting with a timer, check it with the marking scheme, then solve the 2026 paper a few days later.
More Class 12 Accountancy Papers and Study Material
Practise past board papers, or plan your revision with the syllabus and important questions for Class 12 Accountancy:
CBSE Class 12 Accountancy Sample Paper 2027 – FAQs
Is the CBSE Class 12 Accountancy Sample Paper 2027 out?
Yes. CBSE has released the Class 12 Accountancy sample paper 2027 for the 2026-27 session with its marking scheme – both are in the table on this page, free.
Is the CBSE Class 12 Accountancy Sample Paper 2027 available with solutions?
Yes. The official CBSE marking scheme is the solution – it gives the answers and the marks for each step. Download it from the table above or read it online on this page.
Has the CBSE Class 12 Accountancy paper pattern changed for 2027?
No. CBSE says there is no change in the question paper design for 2026-27. The 2027 sample paper keeps the 2026 pattern – 80 marks, 3 hours, 34 questions in 2 parts. Small changes: Internal choice redistributed: 2025-26 paper had choice in 7 one-mark, 2 three-mark, 1 four-mark and 2 six-mark questions; 2026-27 paper has no choice in 1-mark questions and choice in 2 three-mark, 2 four-mark (Q22 and Q33) and 2 six-mark questions.; Q24 (6 marks) in 2026-27 is a case-based question with six 1-mark MCQs on change in profit-sharing ratio (printed ‘6×1 = 6’); the 2025-26 Q24 was a conventional retiring-partner loan account question..
How many marks and questions are in the CBSE Class 12 Accountancy Sample Paper 2027?
It is a 80 marks, 3 hours, 34 questions paper – Section Part A – Accounting for Partnership Firms and Companies (compulsory): 1–16 (16 marks); Section Part A – Accounting for Partnership Firms and Companies (compulsory): 17–20 (12 marks); Section Part A – Accounting for Partnership Firms and Companies (compulsory): 21–22 (8 marks); Section Part A – Accounting for Partnership Firms and Companies (compulsory): 23–26 (24 marks); Section Part B – Option I: Analysis of Financial Statements (or Option II: Computerised Accounting): 27–30 (4 marks); Section Part B – Option I: Analysis of Financial Statements (or Option II: Computerised Accounting): 31–32 (6 marks).
Which units carry the most marks in the Accountancy sample paper 2027?
In the 2027 sample paper: Accounting for Partnership Firms (fundamentals, goodwill, change in PSR, admission, retirement/death, dissolution) (36 marks), Accounting for Companies (issue/forfeiture/reissue of shares, debentures, purchase of business) (24 marks), Analysis of Financial Statements (financial statements, comparative/common-size statements, ratios) (12 marks).
Is the CBSE 12th Accountancy model question paper 2027 the same as the sample paper?
Yes. CBSE calls it the sample question paper (SQP); students also search for it as the 12th Accountancy model question paper or model test paper – it is the same official paper on this page.
Will the board exam paper be the same as the sample paper?
No – the CBSE Class 12 board exam 2027 has different questions, but it follows the same pattern as the sample paper: the same sections, marks and question types.