Class 12 Accountancy Sample Paper 2027 Solved | 50% Competency Q&A

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CBSE Class 12 Accountancy Sample Paper 2026-27 is officially out on 21st Sept 2026. Is baar CBSE ne 50% Competency Based Questions add kiye hain, jiske wajah se pura pattern change ho gaya hai.

Is post me tumhe milega Official Sample Paper PDF + Mera Solved PDF with Marking Scheme + 2 Questions jo Board me 100% Aayenge (6 Marks)

๐Ÿ“ฅ Download Official Accountancy SQP PDF

✅ Download SOLVED PDF + Marking Scheme

PDF by commercewallah12 | Shobhan Joshi Sir | 100% CBSE Based

What is NEW in Accountancy Sample Paper 2027?

Maine poora paper 2 baar analyse kiya, ye 3 changes sabse important hain:

  • 1. Competency Based Questions 50%: Ab direct Journal Entry nahi, Case-Based Partnership & Company ka question ayega.
  • 2. Part B - Analysis ka weightage badha: Ratio Analysis + Cash Flow me 8 marks ka case study.
  • 3. Assertion-Reason & Match The Column: 1-1 marks ke 6 MCQs isi pattern pe hain.

Chapterwise Breakdown - Accountancy SQP 2026-27

Chapter Marks Question Type
Partnership (Fundamentals + Goodwill)18 MarksQ1-Q6, Q19
Company Accounts + Financial Statements20 MarksQ7-Q14
Ratio + Cash Flow + Analysis15 MarksQ15-Q18 (Case Study)

6 Marks ke 2 Questions Jo Board 2027 Me Pakka Aayenge - Solved

Q. No. 19 (From Sample Paper) - Partnership Goodwill Adjustment

Old Ratio 3:2, Sacrificing Ratio 2:1, Goodwill Rs. 90,000. Give Journal Entries if goodwill already appears in books at Rs. 30,000.

Topper Trick for 6 Marks:

Step 1: Write Sacrificing Ratio = 2:1
Step 2: First entry - Write off old goodwill (Old Ratio 3:2)
Partner's Capital A/c Dr 30000
To Goodwill A/c 30000
Step 3: Adjust new Goodwill (Sacrificing Ratio 2:1)
Gaining Partner's Capital A/c Dr 90000
To Sacrificing Partner's Capital A/c 90000

Imp: Sample Paper Marking Scheme me is question ke 3 journal entries ke 2-2-2 marks hain. Entry miss ki to 2 marks gaye.

Q. No. 22 (From Sample Paper) - Debenture Issue Case Study

Company issued 5000, 9% Debentures at 10% discount, redeemable at 5% premium. Pass entries with TDS.

Solution Hint: Loss on Issue = Discount (10%) + Premium (5%) = 15%. Is case me Loss ko 5 saal tak amortise karna hai. Sample Paper me isi pe 2 marks ka reasoning question hai.

How to Download Solved PDF?

  1. Upar wale Orange Button pe click karo
  2. Google Drive khulega, View pe click karo
  3. Direct PDF download + Print kar sakte ho
  4. Usme har question ka step-by-step marking scheme hai
๐Ÿ“š CommerceWallah12 | Shobhan Joshi

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Blog: www.commercewallah12.com | YouTube: commercewallah12 | Insta: @commercewallah12official

๐Ÿ“š Also Read - Important for 2026:
๐Ÿ‘‰ Class 12 All Chapters Notes
๐Ÿ‘‰ Class 11 Commerce Notes
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Disclaimer: Ye notes NCERT & CBSE pattern par banaye gaye hai. Koi doubt ho to Contact Us par message karein.


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