Bihar Board Class 12 Accountancy Exam Pattern 2025-26: Check BSEB 12th Accountancy Blueprint Here

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Updated On: November 11, 2025 03:37 PM

Bihar Board Class 12 Accountancy Exam Pattern 2025-26 will be based on 50% MCQs, and 50% subjective questions. Check out the BSEB 12th Accountancy Blueprint 2025 here.
Bihar Board Class 12 Accountancy Exam Pattern 2026
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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.

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FAQs

How much marks is assigned for MCQs for the BSEB 12th Accountancy exam 2026?

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.

What is the exam pattern for Bihar Board Class 12 Accountancy Exam 2025-26?

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.

Where can I find the Bihar Board Class 12 Accountancy Exam Pattern 2026?

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.

Is the Bihar Board Class 12 Accountancy Exam Pattern 2026 available?

Yes, the Bihar Board Class 12 Accountancy Exam Pattern 2026 has been released along with the syllabus by the Bihar board.

/bihar-board-class-12-accountancy-exam-pattern-brd

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