CBSE 12 Accountancy 2025 Answer Key: The CBSE Class 12 Accountancy Exam 2025 took place today, March 26, from 10:30 AM to 1:30 PM. The Accountancy board paper is structured into two parts and contains 34 questions. Part A is compulsory for all students. However, in Part B, students must attempt only one of the following: (i) Analysis of Financial Statements or (ii) Computerised Accounting. It is designed to evaluate students' analytical, interpretative, and computational skills, which are essential for careers in finance, business, and accounting. After the exam, students are looking for the CBSE Class 12 Accountancy Answer Key to check the correct answers, review their performance, and estimate their scores before the official results. Stay tuned for the expert-prepared CBSE 12th Accountancy 2025 Answer Key.
CBSE Class 12 Accountancy Set 3 Answer Key
| CBSE 12 Accountancy Set 3 Code 67/6/3 Answer Key | |
|---|---|
| Part A | |
| Que No. | Answer |
| 1 | B) 2 : 3 : 3 : 2 |
| 2 | C) Khan's Capital Account will be debited by ₹1,20,000 and Profit and Loss Suspense Account will be credited by ₹1,20,000. |
| 3 | B) ₹6,76,000 |
| 4 | D) Bearer Debentures |
| 5 | A) (i) First out of profits (ii) Next by the partners individually in their profit-sharing ratio (iii) if necessary, out of the capital of partners |
| 6 | B) ₹4,800 OR A) Profit and Loss Account |
| 7 | D) Credited by ₹3,000 OR A) ₹10,000 |
| 8 | C) Reserve Capital OR A) Over Subscription |
| 9 | C) 5 ½ months |
| 10 | C) ₹4,00,000 OR D) ₹2,50,000 |
| 11 | B) ₹30,000 |
| 12 | D) Reduced by ₹25,000 |
| 13 | A) 21:11 |
| 14 | A) 10,000 |
| 15 |
A) Mayank’s Capital A/c Dr. ₹18,000 Manish’s Capital A/c Dr. ₹12,000 To Profit and Loss A/c ₹60,000 C) ₹84,000 |
| 16 | C) Assertion (A) is correct, but Reason (R) is incorrect. |
| B (Analysis of Financial Statements) | |
| 27 | D) Repayment of long-term loan ₹8,00,000 |
| 28 | A) Both the Statements are true. |
| 29 | B) Comparative Statement OR D) Activity |
| 30 | A) Cash payments to and on behalf of employees OR C) Financing Activity |
| B (Computerised Accounting) | |
| 27 | None of the given options. The answer should include "Using Colon (:) OR B) Storage and presentation |
| 28 | A) Data label |
| 29 | D) Payment Voucher OR A) Data |
| 30 | B) Derived value |
CBSE Class 12 Accountancy Set 1 Answer Key
| CBSE 12 Accountancy Set 1 Code 67/2/1 Answer Key | |
|---|---|
| Part A | |
| Que No. | Answer |
| 1 | A) 1/10 |
| 2 | C) Rs 25000 |
| 3 | D) Rs 10000 |
| 4 | B) Pulkit’s Capital Account ₹6,00,000 and Ravinder’s Capital Account ₹4,00,000 |
| 5 | A) Rs 1,00,000 |
| 6 | A) Both Assertion (A) and Reason (R) are true, and Reason (R) is the correct explanation of Assertion (A). |
| 7 | C) ₹18,000 |
| 8 | D) ₹4,20,000 |
| 9 | A) ₹1,00,000 |
| 10 | C) Private placement of shares |
| 11 | B) ₹4 |
| 12 | A) Nominal capital OR D) Subscribed capital |
| 13 | C) Perpetual Debentures OR B) Goodwill |
| 14 | C) 10% OR A) ₹ 1,00,000 out of Securities Premium Account and ₹ 50,000 out of Statement of Profit and Loss |
| 15 | A) Anisha’s sacrifice 3/10 : Charu’s gain 3/10 OR C) Preet’s Capital A/c Dr. ₹10,000 To Saral’s Capital A/c ₹10,000 |
| 16 | C) 7:3 OR D) ₹ 2,75,000 |
| B (Analysis of Financial Statements) | |
| 27 | B) Sold goods on credit |
| 28 | D) Both the Statements are true. |
| 29 | A) Income Statement OR D) Revenue from Operations |
| 30 | D) 3 months or less OR A) Trade Receivables |
| B (Computerised Accounting) | |
| 27 | A) Data point OR D) Sequential codes |
| 28 | A) Scalability |
| 29 | None of the given options correctly represent current assets OR C) Absence of data items |
| 30 | D) More |
CBSE Class 12 Accountancy Set 2 Answer Key
| CBSE Class 12 Accountancy Set 2 Code 67/2/2 Answer Key | |
|---|---|
| Part A | |
| Que No. | Answer |
| 1 | A) 1/10 |
| 2 | B) ₹35,000 |
| 3 | A) ₹6 |
| 4 | C) Private Placement of Shares |
| 5 | A) ₹1,00,000 |
| 6 | D) ₹4,20,000 |
| 7 | D) ₹10,000 |
| 8 | B) ₹30,000 |
| 9 | B) Both Assertion (A) and Reason (R) are true, but Reason (R) is not the correct explanation of Assertion (A). |
| 10 | A) ₹1,00,000 |
| 11 | A) Pulkit’s Capital Account ₹10,00,000 |
| 12 | A) Anisha’s sacrifice = 3/10, Charu’s gain = 3/10 OR D) Saral’s Capital A/c Dr. ₹10,000 To Preet’s Capital A/c Cr. ₹10,000 |
| 13 | D) 7:3 OR B) ₹2,75,000 |
| 14 | A) Nominal Capital (Authorised Capital) OR D) Subscribed Capital |
| 15 | C) Perpetual Debentures OR B) Goodwill |
| 16 | A) 15% OR A) ₹1,00,000 out of Securities Premium Account and ₹50,000 out of Statement of Profit and Loss |
| B (Analysis of Financial Statements) | |
| 27 | D) 3 months or less OR A) Trade Receivables |
| 28 | A) Income Statement OR D) Revenue from Operations |
| 29 | D) Both the Statements are true |
| 30 | B) Sold goods on credit |
| B (Computerised Accounting) | |
| 27 | D) Direct Expenses OR C) Absence of data items |
| 28 | D) More |
| 29 | A) Data point OR D) Sequential codes |
| 30 | A) Scalability |
CBSE Class 12 Accountancy 2025 Answer Key PDF
Students can download the CBSE Class 12 Accountancy Answer Key 2025 from the links below to verify their answers and estimate their expected marks.
| Set Number | Answer Key PDF Link |
|---|---|
| Set 1 Code 67/2/1 | Download here |
| Set 2 Code 67/2/2 | Download here |
| Set 3 Code 67/6/3 | Download here |
CBSE Class 12 Accountancy Exam 2025: Overview
| Exam Details | Information |
|---|---|
| Conducting Body | CBSE |
| Mode of Exam | Pen and Paper (Offline) |
| Duration | 3 hours |
| Total Marks | 80 |
| Total Number of Questions | 34 |
| Parts | 2 Part A: Compulsory for all students Part B: Students must attempt only one of the given options
|
CBSE Class 12 Accountancy Paper Format 2025
The CBSE Class 12 Accountancy question paper is structured into different sections based on difficulty level and types of questions. The exam is divided into two parts and contains 34 questions. All questions are compulsory, with no overall choice. However, internal choices are available within specific sections. The details CBSE Class 12 Accountancy Board Exam Pattern are given below:
| Part | Question Number | Number of Questions | Marks per Question | Total Marks |
|---|---|---|---|---|
| Part A | Q.1 - Q.16 | 16 | 1 | 16 |
| Q.17 - Q.20 | 4 | 3 | 12 | |
| Q.21 - Q.22 | 2 | 4 | 8 | |
| Q.23 - Q.26 | 4 | 6 | 24 | |
| Part B | Q.27 - Q.30 | 4 | 1 | 4 |
| Q.31 - Q.32 | 2 | 3 | 6 | |
| Q.33 | 1 | 4 | 4 | |
| Q.34 | 1 | 6 | 6 |
CBSE 12th Accountancy Marking Scheme
The CBSE Class 12 Accountancy Board Exam Marking Scheme ensures a fair evaluation by incorporating stepwise marking for problem-solving questions. Below is the detailed section-wise marking distribution.
Part A
- 16 MCQs of 1 mark each
- 4 Questions of 3 marks each
- 2 Questions of 4 marks each
- 4 Questions of 6 marks each
Part B
- 4 MCQs of 1 mark each
- 2 Questions of 3 marks each
- 1 Question of 4 marks
- 1 Question of 6 marks