CBSE Class 12 Accountancy: Changes in Answer Sheet Pattern for 2024

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CBSE Class 12 Accountancy: Changes in Answer Sheet Pattern for 2024

CBSE Class 12 Latest Update

The CBSE has introduced significant changes to the answer sheet pattern for CBSE Class 12 Accountancy. These changes will impact Commerce stream students, and they will come into effect from the 2024 board examinations. In a notice sent to all CBSE-affiliated schools, the Board has indicated the removal of answer books with pre-printed tables for the Accountancy subject. Beginning with the 2024 board exams, the answer sheets for CBSE Class 12 Accountancy will follow the new format.

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Students Will Have to Make the Table Themselves

An official notification from the CBSE has conveyed this information, and it has also been communicated to the principals of all affiliated schools. CBSE stated that this change has been implemented in response to feedback from various contributors involved in the examination process. Previously, a pre-printed table was provided on the last 7-8 pages of the accountancy answer sheet. However, with the new format, students will have the freedom to create their own tables as required for solving questions. This flexibility allows for corrections in case of errors.

Earlier, in the CBSE board exam 2021, the printed tables were introduced for the Class 12 Accountancy exam. The answer sheet for the subject of accountancy had:

  • Table A – 8 tables for journal entries 
  • Table B – 8 tables for accounting entries
  • Table A printed from Page no. 17 to 24
  • Table B printed from Page no. 25 to 35
  • Students were required to enter the number of questions on the left-hand side of the table. As directed by the CBSE, such instructions were informed to the students by the teachers and schools. 

However, all these instructions will not be valid for the CBSE class 12 board exam 2024. Now, students will have to make their own tables.

Why this Change in Pattern for CBSE Class 12?

As per feedback received from various stakeholders involved with CBSE Class 12 exams, there have been challenges when it comes to evaluating answers, especially because of the table format located on the last page. In the previous setup, students would answer a question on one page and then turn to the last page to complete it by filling in a table. This approach didn’t just create challenges for students but also for teachers, who found it tricky to cross-reference answers with the question paper.

To make this process easy, the CBSE has taken a significant step. They’ve decided to do away with the printed table on the last page of the answer sheet. This means that students in CBSE Class 12 now have the flexibility to make tables to suit their specific needs for solving questions. This change should make the whole evaluation process smoother and more convenient for both students and teachers.

CBSE Class 12 Accountancy Marking Scheme

Accountancy (Code No. 055) Class-XII (2023-24)

Theory: 80 Marks

Duration: 180 minutes

Units Marks
Part A 60
Accounting for Partnership Firms and Companies
Unit 1. Accounting for Partnership Firms 36
Unit 2. Accounting for Companies 24
Part B 20
Financial Statement Analysis
Unit 3. Analysis of Financial Statements 12
Unit 4. Cash Flow Statement 8
Part C 20
Project Work
Project file 12
Viva voce 8
Part B 20
Computerized Accounting
Unit 4. Computerized Accounting 20
Part C 20
Practical Work
Practical file 12
Viva voce 8


To all the CBSE Class 12 students going to appear in their board exams with the new format, we wish you the best of luck. Practice smart with MCQ Khajana and ace the exams!


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