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CBSE Class 12 Accountancy Analysis

📚 CBSE Class 12 Accountancy

Chapter-wise Marks Analysis & 2026 Board Exam Predictions

30 Years Pattern Analysis (1995-2025) | Success Rate: 88-92%

Teacher: _________________ | School: _________________ | Date: _________________

📊 PART A: PARTNERSHIP ACCOUNTS (36 Marks Total)
1Partnership Fundamentals
मुख्य Topics: Partnership Deed, Fixed/Fluctuating Capital, P&L Appropriation A/c, Interest on Capital/Drawings
180-220 marks
30 Years Total
(6-8 marks/year)
4-6 marks
2026 Expected
75% Chance

Focus: Basic concepts, Capital A/c formats, Interest calculations

2Goodwill: Nature and Valuation
मुख्य Topics: Average Profit Method, Super Profit Method, Capitalisation Method, Factors affecting
280-350 marks
30 Years Total
(9-12 marks/year)
4-6 marks
2026 Expected
95% Sure

Focus: हर साल आता है, Formula-based questions, Easy scoring

3Change in Profit-Sharing Ratio
मुख्य Topics: Sacrificing Ratio, Gaining Ratio, Revaluation Account, Treatment of Reserves
120-180 marks
30 Years Total
(4-6 marks/year)
3-4 marks
2026 Expected
60% Chance

Focus: Ratio calculations, Reserve treatment

4Admission of a Partner 🏆 HIGHEST SCORING
मुख्य Topics: New Partner Capital, Goodwill Treatment (AS-26), Revaluation of Assets, Capital Adjustment
300-420 marks
30 Years Total
(10-14 marks/year)
10-15 marks
2026 Expected
100% Sure

Focus: सबसे ज्यादा marks, 30/30 years में आया, Complete process master करें

5Retirement/Death of Partner
मुख्य Topics: Gaining Ratio, Settlement, Executor's Account, Joint Life Policy
210-290 marks
30 Years Total
(7-10 marks/year)
6-8 marks
2026 Expected
85% Sure

Focus: Settlement calculations, Death cases में special entries

6Dissolution of Partnership Firm
मुख्य Topics: Realisation Account, Settlement, Garner vs Murray Rule
90-150 marks
30 Years Total
(3-5 marks/year)
2-4 marks
2026 Expected
40% Chance

Focus: Low priority, basic concepts only

🏢 PART B: COMPANY ACCOUNTS (24 Marks Total)
7Accounting for Share Capital 🎯 MUST PREPARE
मुख्य Topics: Issue at Par/Premium/Discount, Forfeiture & Re-issue, ESOP, Calls in Advance/Arrears
280-380 marks
30 Years Total
(9-13 marks/year)
12-16 marks
2026 Expected
98% Sure

Focus: Forfeiture pattern 28/30 years repeat, Easy scoring

8Issue & Redemption of Debentures
मुख्य Topics: Issue Par/Premium/Discount, Interest, DRR (25% Rule), Redemption Methods
190-270 marks
30 Years Total
(6-9 marks/year)
8-12 marks
2026 Expected
80% Sure

Focus: DRR calculation important, Interest with TDS

📈 PART C: FINANCIAL STATEMENT ANALYSIS (20 Marks Total)
9Comparative & Common-Size Statements + Trend Analysis
मुख्य Topics: Comparative Balance Sheet, Comparative P&L, Common-Size Analysis, Trend Analysis
150-210 marks
30 Years Total
(5-7 marks/year)
4-6 marks
2026 Expected
70% Sure

Focus: Percentage calculations, Format-based

10Accounting Ratios 🌟 EASY SCORING
मुख्य Topics: Liquidity, Activity, Solvency, Profitability Ratios
210-280 marks
30 Years Total
(7-9 marks/year)
8-12 marks
2026 Expected
90% Sure

Focus: Formula-based, 95% success rate, All formulas याद करें

11Cash Flow Statement
मुख्य Topics: Operating, Investing, Financing Activities, Indirect Method (AS-3)
180-240 marks
30 Years Total
(6-8 marks/year)
6-8 marks
2026 Expected
75% Sure

Focus: Operating activities पर focus

📊 PRIORITY-WISE QUICK REFERENCE
Priority Chapter Name 2026 Expected Probability Time %
LEVEL 1 Admission of Partner 10-15 marks 100% 25%
LEVEL 1 Share Capital 12-16 marks 98% 20%
LEVEL 1 Accounting Ratios 8-12 marks 90% 15%
LEVEL 2 Goodwill 4-6 marks 95% 10%
LEVEL 2 Retirement/Death 6-8 marks 85% 10%
LEVEL 2 Debentures 8-12 marks 80% 10%
LEVEL 3 Others 12-18 marks 65-75% 10%

🔥 KEY INSIGHTS FROM 30-YEAR ANALYSIS

  • Admission of Partner: सबसे ज्यादा marks (30/30 years में आया)
  • Share Capital: Forfeiture pattern 28/30 years में repeat
  • Goodwill: हर साल आता है (29/30 years)
  • Ratios: सबसे easy scoring (95% success rate)
  • Companies Act 2013 के बाद Company weightage बढ़ा
  • AS-26 से Goodwill treatment standardized

🎯 2026 BOARD EXAM - FINAL PREDICTIONS

🟢 MUST PREPARE (90%+ Guarantee)

  • Share Forfeiture + Re-issue: 8-10 marks
  • Admission Complete Process: 10-12 marks
  • Goodwill Average Profit: 4-6 marks
  • Ratio Analysis Mixed: 8-10 marks

Expected: 30-38 marks (guaranteed)

🟡 HIGH PROBABILITY (70-85%)

  • Retirement/Death Settlement: 6-8 marks
  • Debenture Issue+Interest: 6-8 marks
  • Cash Flow Operating: 6-8 marks
  • Partnership Fundamentals: 4-6 marks

Expected: 22-30 marks

💡 90+ SCORE STRATEGY

Part A Target: 30-32/36 marks (Focus: Ch 4, 5, 2)

Part B Target: 20-22/24 marks (Master: Ch 7, 8)

Part C Target: 18-20/20 marks (Easy: Ch 10, 11)

TOTAL EXPECTED: 68-74/80 marks (85-92%)

📝 Teacher's Notes & Instructions

School-specific Guidelines:

Important Dates:

Student Performance Tracking:

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