Important Chapters for CBSE Class 12 Accountancy Board Exam 2026

Taking the CBSE Class 12 Accountancy exam may be challenging to prepare but with proper guidance and clear knowledge of the key chapters, students can get very high marks. The 2026 board exam will challenge your concepts, your practice, and your skill to provide neat solutions. The students refer to the CBSE accountancy book class 12, accountancy sample paper class 12, sample question paper CBSE class 12, and CBSE class 12 accountancy question bank to study better and these books will help you know the pattern and weight of chapters.

This blog will discuss the most significant chapters to study in the exam of 2026, the reasons why they are important, and the easiest way to study them.

Why Knowing Important Chapters Matters?

You can schedule your time when you are aware of the chapters that are more scoring or long. Accountancy is one subject where practice is more important than memorizing. It is better to concentrate on high-weightage chapters initially, and then you feel more confident and the revision process becomes simpler.

List of the Most Important Chapters for Class 12 Accountancy (2026 Exam)

The following is a brief table of all the significant chapters of Parts A and B:

Important Chapters at a Glance

All these chapters have heavy marks and weightage and are examined nearly every year. Taking the accountancy sample paper class 12 or the sample question paper CBSE class 12 will assist you in knowing how questions are asked based on these subjects.

Detailed Explanation of Each Important Chapter

We will take a closer look at each chapter to make the students realize what exactly they should study.

1. Accounting for Partnership Firms

This chapter is the foundation of your syllabus. This part produces several questions every year. You must learn about profit sharing, fixed and fluctuating capital and past adjustments.

2. Admission of a Partner

This one is among the most important topics. Here marks are practically guaranteed. Topics include:

• New profit-sharing ratio

• Sacrificing ratio

• Revaluation account

• Goodwill (various methods)

Practice a large number of questions in the CBSE class 12 question bank of accountancy to gain confidence.

3. Retirement and Death of a Partner

This chapter is a little bit tricky; however, once you get the logic, it is easy. Important concepts include:

• Gaining ratio

• Treatment of goodwill

• Revaluation during retirement

• Adjustment of capital

4. Dissolution of Partnership Firm

This is a confusing chapter to students, and it can be made easy through practice. You must learn:

• Realisation Account

• Treatment of unrecorded assets/liabilities

• Settlement of partners’ capital

This chapter has questions that are normally long but scoring.

5. Share Capital

This is a very important chapter of Part B. It is extremely scoring. You must know:

• Issue of shares

• Oversubscription

• Pro-rata allotment

• Forfeiture and reissue

At least one question in this chapter is presented in most question papers, such as sample question paper CBSE Class 12.

6. Debentures

Very frequently, debentures are asked for. Topics include:

• Issue of debentures at par, premium, or discount

• Interest on debentures

• Redemption of debentures

This chapter is easy for many students following the practice of numerical questions.

7. Financial Statement Analysis

It is a simple and theoretical chapter. It includes:

• Comparative statements

• Common-size statements

• Tools of financial analysis

A good presentation can earn marks easily.

8. Cash Flow Statement

This is one of the best scoring topics in the exam. It is a lot easier once you do a few sums. You must learn:

• Operating activities

• Investing activities

• Financing activities

To get the idea of the exam pattern, use the CBSE Accountancy Book Class 12 and practice questions of accountancy sample paper class 12.

Chapter-wise Marking and Difficulty Level

This table provides an estimation of how questions usually appear and which chapters should be studied more deeply.

FAQs

Q1: Which chapter is the most scoring in Class 12 Accountancy?

The chapters that are regarded as the most scoring are the Cash Flow Statement and Share Capital. When the students practice on 5-6 questions, they can easily score a full mark.

Q2: Is Partnership difficult to study?

Partnership is not an easy task, but when you divide it into small steps, it becomes easy. It can be understood with the help of the CBSE accountancy book class 12 and by solving the questions of the CBSE class 12 accountancy question bank.

Q3: How can I score 90+ in Accountancy in 2026?

To score 90+:

• Study each chapter in a proper manner.

• Solve sample question paper cbse class 12 on a regular basis.

• Do not skip journal entries

• Learn formats neatly

• Revise at least 2–3 times

Q4: Which chapters should I study first?

Begin with Partnership and Share Capital as they have more marks. Then proceed to Debentures and Cash Flow Statement. At last, plan theory chapters.

Q5: How can sample papers help me?

Solving accountancy sample paper class 12 will assist you in knowing the question pattern, increase speed and learn how to spend your time in the exam.

Final Tips for Students

Practice is the most important in Accountancy.

• Write the steps in the exam.

• Do not overwrite or cut excessively.

• Practice at least 5 sample papers prior to exam.

• Keep your calculations neat.

Your preparation will be stronger with the help of such resources as CBSE class 12 accountancy question bank and previous year papers. It is possible to get full marks with the right strategy.

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