The CBSE Class 12 Accountancy Exam 2026 concluded recently, and students across the country are eager to check their responses. To help you assess your performance, here’s the unofficial answer key and complete solution for Part A - Accounting for Partnership Firms and Companies. This key is compiled from expert analyses and student discussions after the exam.
CBSE Class 12 Accountancy Answer Key 2026 for SET 1 (1 Mark Questions)
| Q.No. | Answer |
|---|---|
| Q1 | C |
| Q2 | B |
| Q3 | B |
| Q4 | B |
| Q5 | A |
| Q6 | A |
| Q7 | D |
| Q8 | D |
| Q9 | B |
| Q10 | B |
| Q11 | B |
| Q12 | B |
| Q13 | D |
| Q14 | B |
| Q15 | C |
| Q16 | C |
| Q23 (i) | A |
| Q23 (ii) | C |
| Q23 (iii) | A |
| Q23 (iv) | A |
| Q23 (v) | A |
| Q23 (vi) | A |
CBSE Class 12 Accountancy Answer Key 2026 for SET 2 (1 Mark Questions)
| Q.No. | Answer |
|---|---|
| Q1 | B |
| Q2 | D |
| Q3 | B |
| Q4 | C |
| Q5 | C |
| Q6 | B or C (2:1) |
| Q7 | D |
| Q8 | B |
| Q9 | B or D |
| Q10 | D |
| Q11 | C or A |
| Q12 | D |
| Q13 | B |
| Q14 | A |
| Q15 | A or C |
| Q16 | D |
| Q18 | C |
| Q27 | A or D |
| Q28 | A |
| Q29 | B or D |
| Q30 | D |
CBSE Class 12 Accountancy Answer Key 2026 for SET 3
|
Q.No |
Answer |
|
2. |
B |
|
3. |
D |
|
4. |
B |
|
5. |
A |
|
6. |
A, B |
|
7. |
C |
|
8. |
A |
|
9. |
B |
|
10. |
(A) Both Assertion (A) and Reason (R) are correct, and Reason (R) is the correct explanation of Assertion (A). |
|
11. |
A, B |
|
12. |
C |
|
13. |
B, D |
|
14. |
C, A |
|
15. |
B, C |
|
16. |
A |
|
25. |
(i) (A) ₹ 1,00,00,00 (ii) (C) ₹ 50,00,000 (iii) (C) Nil (iv) (D) ₹ 49,000 (v) (A) ₹ 49,30,000 |
Exam Paper Review
The 2026 CBSE Class 12 Accountancy paper was considered moderate to slightly lengthy by most students. Numerical problems tested understanding of partnership adjustments, share forfeiture entries, goodwill calculations, and conceptual application of accounting theory.
Questions such as interest on drawings, reserve capital, and gaining ratio were direct, while computations involving goodwill and debenture issue required careful calculation.
Disclaimer
This is an unofficial answer key prepared for students’ reference. The final and official marking scheme will be released by CBSE after evaluation. Students should cross‑verify answers with their teachers for confirmation.
