The Council for the Indian School Certificate Examinations (CISCE) has announced the official exam pattern for ISC Class 12 Accountancy for the 2027 examination. The exam is scheduled for 26 February 2027 and carries a total of 100 marks, comprising 80 marks for theory and 20 marks for project work.
Overview
ISC Class 12 Accountancy (Subject Code 858) is conducted as a written offline examination. The exam is designed to assess students' understanding of accounting principles, including partnership accounts, joint stock company accounts, and elective topics in management accounting or computerised accounting. The subject requires both theoretical knowledge and practical project-based learning.
Important Dates
| Particulars | Details |
|---|---|
| Examination Date | 26 February 2027 (Friday) |
| Exam Start Time | 2:00 PM |
| Exam End Time | 5:00 PM |
| Writing Duration | 3 Hours |
| Additional Reading Time | 15 Minutes |
Exam Pattern – Marks Distribution
| Assessment Component | Maximum Marks | Weightage |
|---|---|---|
| Paper I – Theory Examination | 80 | 80% |
| Paper II – Project Work | 20 | 20% |
| Total | 100 | 100% |
Vacancy Details
| Section | Topics | Marks | Requirement |
|---|---|---|---|
| Section A | Partnership Accounts and Joint Stock Company Accounts | 60 | Compulsory |
| Section B | Management Accounting | 20 | Choose B or C |
| Section C | Computerised Accounting | 20 | Choose B or C |
| Total Marks to Attempt | 80 | Section A + Either B or C | |
Section A – Compulsory Topics
| Topic | Marks |
|---|---|
| Fundamentals of Partnership | 11 |
| Goodwill and Partnership Reconstitution | 15 |
| Dissolution of a Partnership Firm | 8 |
| Issue of Shares | 11 |
| Issue and Redemption of Debentures | 8 |
| Final Accounts of Companies | 7 |
| Total | 60 |
Partnership Accounts (34 marks)
| Topic | Marks |
|---|---|
| Fundamentals of Partnership | 11 |
| Goodwill and Reconstitution of Partnership | 15 |
| Dissolution of a Partnership Firm | 8 |
| Total | 34 |
Joint Stock Company Accounts (26 marks)
| Topic | Marks |
|---|---|
| Issue of Shares | 11 |
| Issue and Redemption of Debentures | 8 |
| Final Accounts of Companies | 7 |
| Total | 26 |
Section B – Management Accounting (Optional)
| Topic | Marks |
|---|---|
| Financial Statement Analysis | 4 |
| Cash Flow Statement | 8 |
| Ratio Analysis | 8 |
| Total | 20 |
Section C – Computerised Accounting (Optional)
| Topic | Marks |
|---|---|
| Accounting Application of Electronic Spreadsheet | 10 |
| Database Management System (DBMS) | 10 |
| Total | 20 |
Project Work (20 marks)
Students are required to submit two projects, each carrying 10 marks, for a total of 20 marks.
| Evaluation Component | Marks Per Project |
|---|---|
| Overall Format | 1 |
| Content | 4 |
| Findings | 2 |
| Viva-Voce Based on the Project | 3 |
| Total Per Project | 10 |
Passing Marks
The standard passing mark for ISC Class 12 Accountancy is 35% of the total marks. With a total of 100 marks, students must obtain a minimum of 35 marks to pass the examination.
Important Links
Frequently Asked Questions
Q: What is the total marks for ISC Class 12 Accountancy 2027?
A: The total marks for ISC Class 12 Accountancy is 100, distributed as 80 marks for theory examination (Paper I) and 20 marks for project work (Paper II).
Q: When will the ISC Class 12 Accountancy exam be held in 2027?
A: The exam is scheduled for 26 February 2027 (Friday) from 2:00 PM to 5:00 PM, with an additional 15 minutes reading time and a total writing duration of 3 hours.
Q: What are the compulsory and optional sections in the Accountancy exam?
A: Section A (Partnership Accounts and Joint Stock Company Accounts, 60 marks) is compulsory. Candidates must choose either Section B (Management Accounting, 20 marks) or Section C (Computerised Accounting, 20 marks).
Q: What topics are covered in Section A of the Accountancy exam?
A: Section A covers Fundamentals of Partnership (11 marks), Goodwill and Partnership Reconstitution (15 marks), Dissolution of a Partnership Firm (8 marks), Issue of Shares (11 marks), Issue and Redemption of Debentures (8 marks), and Final Accounts of Companies (7 marks).
Q: How are the project marks distributed in the Accountancy exam?
A: Two projects of 10 marks each are required. Each project is evaluated on Overall Format (1 mark), Content (4 marks), Findings (2 marks), and Viva-Voce (3 marks), totaling 10 marks per project.
Q: What is the passing mark for ISC Class 12 Accountancy?
A: The passing mark for Accountancy is 35% of the total 100 marks, which equals 35 marks.
Note: Candidates are advised to verify all details, including exam dates, pattern, and eligibility criteria, on the official CISCE website before final submission.