- Bihar Board Class 12 Accountancy Exam Pattern 2025-26
- Bihar Board Class 12 Accountancy Question Paper Blueprint 2025-26
- Bihar Board Class 12 Accountancy Marking Scheme 2026
- BSEB 12th Accountancy Unit Wise Marking Scheme 2026
- Bihar Board Class 12 Accountancy Important Books 2026
- How to Use the BSEB 12th Accountancy Exam Pattern 2026?
- Faqs

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Bihar Board Class 12 Accountancy Exam Pattern 2025-26
: Understanding the BSEB Class 12 Exam Pattern 2026 is essential as it provides a clear idea of the question paper structure. In the accountancy paper, there will be 50% multiple-choice questions, for 1 mark each, and 50% subjective-type questions, including short and long answer questions.
The BSEB 12th Accountancy exam 2026 will be held for a total of 100 marks. Students appearing for the upcoming Bihar Board 12th exam 2026 can check out the
Bihar Board Class 12 Accountancy syllabus 2025-26
.
In the Bihar Board 12th Commerce stream, students must select six subjects, including two language papers (from Hindi, English, Punjabi, etc.) and other subjects such as Economics, Accountancy, and Business Studies, as specified in the Commerce list. The Bihar Board Class 12 Accountancy is one of the main subjects for the BSEB 12th Commerce students. According to the revised marking scheme, if anyone fails in any compulsory subject, the marks secured in the additional subject will be considered in place of the failed subject. Students can expect the
Bihar Board 12th Exam Date 2026
to be released in December 2025. Read the article further to know more about the Bihar Board Class 12 Accountancy Exam Pattern 2025-26.
Also read:
Bihar Board 12th Exam Pattern 2026 for all Subjects
Bihar Board Class 12 Accountancy Exam Pattern 2025-26
The Bihar Board Class 12 Accountancy Exam 2026 will be conducted for a total of 100 marks. There will be no practical exam or project work for the BSEB 12th Accountancy Exam 2026. Students will have to score at least 30% marks in the paper to pass the exam. The Bihar Board Class 12 Accountancy syllabus 2024025 comprises 7 chapters in total. The marking scheme of the Bihar Board Class 12 Accountancy exam 2026 is tabulated below:
| Chapter No. | Name of Chapter | Marks |
|---|---|---|
| 1. | Accounting for Partnership | 05 |
| 2. | Accounting for Not-for-Profit Organizations | 10 |
| 3. | Dissolution of Partnership | 25 |
| 4. | Reconstitution of Partnership | 20 |
| 5. | Accounting for Shares and Debenture Capital | 12 |
| 6. | Analysis of Financial Statements | 08 |
| 7. | Statement of Changes in Financial Position | 20 |
| Total | 100 | |
Also read: Bihar Board Class 12 Accountancy Model Paper 2026
Bihar Board Class 12 Accountancy Question Paper Blueprint 2025-26
There will be a total of 138 questions in the Bihar Board 12th Accountancy question paper. The Bihar Board Class 12 Accountancy paper will be divided into two sections: Section A and Section B. In Section A, there will be 100 objective-type questions, out of which 50 questions are to be answered. Even if more than 50 questions are answered, then only the first 50 answers are to be evaluated.In Section B, there will be 30 Short answer type questions, each carrying 2 marks, out of which 15 questions are to be answered. Moreover, there will be 8 long answer-type questions out of which 4 questions are to be answered, each carrying 5 marks. The question paper pattern of the Bihar Board Class 12 Accountancy exam 2026 is as follows:
Sections | No of Questions | Total Marks | Type of Question |
|---|---|---|---|
Section A | Out of 100 questions, 50 need to be attended | 50 x 1 = 50 | Objective Type Questions |
Section B | Out of 30 questions, 15 need to be attended | 15 x 2 = 20 | Short Answer Questions |
Out of 8 questions, 4 need to be attended | 4 x 5 = 15 | Long Answer Questions |
Read more: Bihar Board 12th Accountacny Model Paper
Bihar Board Class 12 Accountancy Marking Scheme 2026
The highlight of the BSEB 12th Accountancy Exam Pattern 2026 is that it includes MCQs, short answer, and long answer questions from all units. You can check the BSEB 12th Accountancy Marking Scheme 2026 in the table given below.
Units | Type of Questions | Total Marks Allotted |
|---|---|---|
Unit 1: Financial Statements of Not‑for‑Profit Organisations | MCQ, Short, and Long | 10 |
Unit 2: Accounting for Partnership Firms | MCQ, Short, and Long | 30 |
Unit 3: Accounting for Companies | MCQ, Short, and Long | 20 |
Unit 4: Analysis of Financial Statements | MCQ, Short, and Long | 12 |
Unit 5: Cash Flow Statement | MCQ, Short, and Long | 8 |
BSEB 12th Accountancy Unit Wise Marking Scheme 2026
According to the BSEB 12th Accountancy Exam Pattern 2026, the units Accounting for Partnership Firms and Accounting for Companies carry higher weightage compared to other sections, making them crucial for preparation. You can check the BSEB 12th Accountancy Unit-Wise Marking Scheme 2026 in the table below.
Units | Total Marks Allotted | Weightage (%) |
|---|---|---|
Unit 1: Financial Statements of Not‑for‑Profit Organisations | 10 | 10% |
Unit 2: Accounting for Partnership Firms | 30 | 30% |
Unit 3: Accounting for Companies | 20 | 20% |
Part A Total (Units 1–3) | 60 | 60% |
Unit 4: Analysis of Financial Statements | 12 | 12% |
Unit 5: Cash Flow Statement | 8 | 8% |
Part B Total (Units 4–5) | 20 | 20% |
Overall Total | 100 | 100% |
Bihar Board Class 12 Accountancy Important Books 2026
Students can refer to the prescribed books mentioned below for the Bihar Board Class 12 Accountancy exam 2026 to get a better understanding of the concepts. Check out the important books here:
- Bihar Board Solved Model Paper Lekhashastra Accountancy Class 12 For Exam 2026 With Mcq Exam-2026 - Rajeev Bansal
- Bihar Board Ncert Accountancy Class 12 Books For The Session Of 2025-26 by Rajeev Bansal
- Accountancy Class 12 Bihar & Jharkhand Board by VK Global Publications
- Arihant All In One Class 12th Accountancy by Arihant
How to Use the BSEB 12th Accountancy Exam Pattern 2026?
Here are some useful tips on how to make the best use of the BSEB 12th Accountancy Exam Pattern 2026 :- Get familiar with the BSEB 12th Accountancy Exam Pattern 2026 to understand how many questions you need to attempt in each section.
- Give extra attention to high-weightage units, especially Units 2 and 3, as they carry more marks compared to others.
- Plan your study schedule by dividing time according to the marks allotted to each unit.
- Practice a variety of questions, including short answer, long answer, and practical-based ones.
- During revision, focus more on topics that carry higher marks as per the exam pattern.
- Take mock tests that follow the same exam pattern to enhance time management and accuracy.
- Go through Bihar Board 12th Accountancy previous years’ question papers to understand the question trends and frequently asked topics.
- Keep the BSEB 12th Accountancy Exam Pattern 2026 handy while planning your weekly or monthly revision routine.
Students are advised to prepare well for the Bihar Board Class 12 Accountancy exam 2026 as this is one of the major subjects whose passing marks will be counted. The Bihar Board 12th result 2026 will be declared in March 2026 tentatively.
Are you feeling lost and unsure about what career path to take after completing 12th standard?
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FAQs
There will be 100 objective type questions, out of which any 50 questions are to be answered. The total marks assigned for MCQs for the BSEB 12th Accountancy exam 2026 are 50 marks.
The Bihar Board Class 12 Accountancy exam will be held for a total of 100 marks. There will be 50% multiple-choice, each worth 1 mark, and 50% subjective questions.
You can find the Bihar Board Class 12 Accountancy Exam Pattern 2026 on the official website of state board at biharboardonline.bihar.gov.in. You can also check the blueprint here.
Yes, the Bihar Board Class 12 Accountancy Exam Pattern 2026 has been released along with the syllabus by the Bihar board.
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