CBSE Class 12 Sample Papers 2026-27 (2027 Boards)

34 questions mapped · 80 marks

1. Q1 Applies workmen compensation reserve. 1 mark
   Reconstitution of a Partnership Firm – Change in Profit Sharing Ratio Mcq
2. Q2 Applies interest on drawings. 1 mark
   Accounting for Partnership Firms – Fundamentals Mcq
3. Q3 Applies securities premium assertion. 1 mark
   Accounting for Share Capital Assertion Reason
4. Q4 Applies pro-rata allotment. 1 mark
   Accounting for Share Capital Mcq
5. Q5 Applies partner loan interest/loss. 1 mark
   Accounting for Partnership Firms – Fundamentals Mcq
6. Q6 Applies death goodwill. 1 mark
   Reconstitution of a Partnership Firm – Retirement/Death of a Partner Mcq
7. Q7 Applies guaranteed profit. 1 mark
   Accounting for Partnership Firms – Fundamentals Mcq
8. Q8 Applies investment fluctuation reserve. 1 mark
   Reconstitution of a Partnership Firm – Admission of a Partner Mcq
9. Q9 Applies proportionate capital. 1 mark
   Reconstitution of a Partnership Firm – Admission of a Partner Mcq
10. Q10 Applies asset revaluation. 1 mark
    Reconstitution of a Partnership Firm – Admission of a Partner Mcq
11. Q11 Applies forfeiture/reissue. 1 mark
    Accounting for Share Capital Mcq
12. Q12 Applies purchase of business. 1 mark
    Accounting for Share Capital Mcq
13. Q13 Applies retirement sequence. 1 mark
    Reconstitution of a Partnership Firm – Retirement/Death of a Partner Mcq
14. Q14 Applies creditors realisation. 1 mark
    Dissolution of Partnership Firm Mcq
15. Q15 Applies subscribed capital. 1 mark
    Accounting for Share Capital Mcq
16. Q16 Applies realisation exclusions. 1 mark
    Dissolution of Partnership Firm Mcq
17. Q17 Pass dissolution entries for debtors, Amit loan and creditors; OR identify who bears/pays realisation expenses. 3 marks
    Dissolution of Partnership Firm Journal Entries Internal choice

    Or: Identify incidence and payer of realisation expenses from three entries.

18. Q18 Compute partner appropriations under profit, insufficient profit and loss after omitted employee salary. 3 marks
    Accounting for Partnership Firms – Fundamentals Numerical
19. Q19 Calculate debentures and pass business purchase/discharge entries. 3 marks
    Issue and Redemption of Debentures Journal Entries
20. Q20 Value goodwill after abnormal adjustments. 3 marks
    Reconstitution of a Partnership Firm – Admission of a Partner Numerical
21. Q21 Show share capital head and notes after pro-rata allotment/default/forfeiture. 4 marks
    Accounting for Share Capital Numerical
    Open the related worked question →
22. Q22 Rectify omitted commission; OR prepare deceased partner executor account. 4 marks
    Accounting for Partnership Firms – Fundamentals Journal Entries Internal choice

    Or: Prepare Delta executor account with instalments and 10% interest. (Reconstitution of a Partnership Firm – Retirement/Death of a Partner)

23. Q23 Record debenture issue cases and collateral-security debentures. 6 marks
    Issue and Redemption of Debentures Journal Entries
    Open the related worked question →
24. Q24 Answer six MCQs from reconstitution case. 6 marks
    Reconstitution of a Partnership Firm – Change in Profit Sharing Ratio Case Based Case-based
    Open the related worked question →
25. Q25 Pass Z admission entries/balance sheet; OR reconstruct retirement accounts. 6 marks
    Reconstitution of a Partnership Firm – Admission of a Partner Journal Entries Internal choice

    Or: Prepare Revaluation and Partners Capital Accounts after C retirement. (Reconstitution of a Partnership Firm – Retirement/Death of a Partner)

    Open the related worked question →
26. Q26 Pass share issue/forfeiture/reissue entries; OR ledgers for Neha Tech issue. 6 marks
    Accounting for Share Capital Journal Entries Internal choice

    Or: Prepare cash book/share capital/securities premium and forfeiture/reissue entries.

    Open the related worked question →
27. Q27 Applies cost of materials consumed. 1 mark
    Financial Statements of a Company Mcq B2 · Computerised Accounting System · Mcq
28. Q28 Applies current vs liquid ratio. 1 mark
    Accounting Ratios Assertion Reason B2 · Computerised Accounting System · Mcq
29. Q29 Applies furniture purchase cash flow. 1 mark
    Cash Flow Statement Mcq B2 · Computerised Accounting System · Mcq
30. Q30 Applies not investing cash flow. 1 mark
    Cash Flow Statement Mcq B2 · Computerised Accounting System · Mcq
31. Q31 Prepare comparative statement; OR common-size statement. 3 marks
    Financial Statements of a Company Data / Table Based Internal choice B2 · Computerised Accounting System · Short Answer

    Or: Prepare common-size statement of profit and loss.

    Part B Or: OR option for the same computerised accounting question.

32. Q32 Classify three statement items. 3 marks
    Financial Statements of a Company Short Answer B2 · Computerised Accounting System · Short Answer
33. Q33 State transaction effects on quick ratio; OR compute ratios. 4 marks
    Accounting Ratios Short Answer Internal choice B2 · Computerised Accounting System · Short Answer

    Or: Calculate current ratio and inventory turnover ratio.

    Part B Or: OR option for the same computerised accounting question.

34. Q34 Calculate operating and investing cash flows. 6 marks
    Cash Flow Statement Numerical B2 · Computerised Accounting System · Short Answer
    Open the related worked question →

34 questions mapped · 80 marks

1. Q1 Identifies the function not performed by a quality-control supervisor. 1 mark
   Nature and Significance of Management Mcq
2. Q2 Names the technique linking pay with worker efficiency. 1 mark
   Principles of Management Mcq
3. Q3 Chooses structure that supports autonomy and managerial development. 1 mark
   Organising Mcq
4. Q4 Evaluates two statements on trade tests and training. 1 mark
   Staffing Statement Based
5. Q5 Recognises environment scanning as early warning for threats. 1 mark
   Business Environment Case Based Case-based
   Open the related worked question →
6. Q6 Selects correct feature of controlling. 1 mark
   Controlling Mcq
7. Q7 Matches financial intermediation, primary market, capital market and financial market. 1 mark
   Financial Markets Match The Following
8. Q8 Identifies consumer under Consumer Protection Act, 2019. 1 mark
   Consumer Protection Mcq
9. Q9 Chooses the incorrect statement about the pictured management principle. 1 mark
   Principles of Management Picture / Cartoon Based
10. Q10 Tests assertion and reason about capital budgeting. 1 mark
    Financial Management Assertion Reason
11. Q11 Identifies authority regulating dark-pattern unfair trade practices. 1 mark
    Consumer Protection Current Affairs
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12. Q12 Selects statement that does not correctly describe working capital. 1 mark
    Financial Management Mcq
13. Q13 Identifies forum for appeal from online pharmacy unfair-practice order. 1 mark
    Consumer Protection Current Affairs
    Open the related worked question →
14. Q14 Orders planning steps for EcoComfort target. 1 mark
    Planning Statement Based
    Open the related worked question →
15. Q15 Names comprehensive money-needs plan. 1 mark
    Financial Management Case Based Case-based
    Open the related worked question →
16. Q16 Names salary plus per-sample commission cost. 1 mark
    Financial Management Mcq
17. Q17 Identifies factor requiring credit/discounts after new entrants. 1 mark
    Financial Management Case Based Case-based
    Open the related worked question →
18. Q18 Identifies consumer right and responsibility in cereal complaint. 1 mark
    Consumer Protection Case Based Case-based
    Open the related worked question →
19. Q19 Chooses financing option yielding higher EPS. 1 mark
    Financial Management Numerical
20. Q20 Identifies effect of monitoring, feedback and recognition. 1 mark
    Directing Case Based Case-based
    Open the related worked question →
21. Q21 States first three selection steps; OR benefits of training. 3 marks
    Staffing Short Answer Internal choice

    Or: State any three organisational benefits of training and development.

22. Q22 Identifies faulty translation and explains two semantic barriers. 3 marks
    Directing Case Based Case-based
    Open the related worked question →
23. Q23 Explains control and capital-market factors; OR technique/growth factors. 3 marks
    Financial Management Short Answer Internal choice

    Or: Explain choice of technique and growth prospects as fixed-capital factors.

24. Q24 Suggests alternatives to newspaper recruitment. 3 marks
    Staffing Case Based Case-based
    Open the related worked question →
25. Q25 Explains cause-effect and universal applicability; OR Taylor principles. 4 marks
    Principles of Management Short Answer Internal choice

    Or: Explain Taylor’s Harmony not Discord and Science not Rule of Thumb.

26. Q26 Explains any two components of physical distribution. 4 marks
    Marketing Management Short Answer
    Open the related worked question →
27. Q27 Identifies control by exception and corrective action step. 4 marks
    Controlling Case Based Case-based
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28. Q28 Defines leadership and two styles; OR motivation and Maslow needs. 4 marks
    Directing Short Answer Internal choice

    Or: Define motivation and explain any two Maslow needs.

29. Q29 Identifies ethical-fashion trend and recycling-machine innovation dimensions. 4 marks
    Business Environment Case Based Case-based
    Open the related worked question →
30. Q30 Identifies coordination and states characteristics. 4 marks
    Nature and Significance of Management Case Based Case-based
    Open the related worked question →
31. Q31 Describes pricing factors; OR product-mix elements. 6 marks
    Marketing Management Long Answer Internal choice

    Or: Describe branding, packaging and labelling.

    Open the related worked question →
32. Q32 Identifies stock exchange and explains functions. 6 marks
    Financial Markets Case Based Case-based
    Open the related worked question →
33. Q33 Explains importance of decentralisation for product-line subsidiaries. 6 marks
    Organising Case Based Case-based
    Open the related worked question →
34. Q34 Explains procedure, strategy and rule; OR planning benefits. 6 marks
    Planning Long Answer Internal choice

    Or: Explain three benefits of planning.

    Open the related worked question →

34 questions mapped · 80 marks

1. Q1 Applies capital expenditure. 1 mark
   Government Budget and the Economy Mcq
2. Q2 Applies M1 and demand deposits. 1 mark
   Money and Banking Mcq
3. Q3 Applies foreign-currency price effects. 1 mark
   Open Economy Macroeconomics Mcq
4. Q4 Applies fiscal deficit tax revenue. 1 mark
   Government Budget and the Economy Mcq
5. Q5 Applies budget allocation function. 1 mark
   Government Budget and the Economy Mcq
6. Q6 Applies MPC/consumption slope. 1 mark
   Determination of Income and Employment Mcq
7. Q7 Applies durable/capital goods assertion. 1 mark
   National Income Accounting Assertion Reason
8. Q8 Applies BoP current account credit. 1 mark
   Open Economy Macroeconomics Mcq
9. Q9 Applies money functions. 1 mark
   Money and Banking Mcq
10. Q10 Applies investment multiplier range. 1 mark
    Determination of Income and Employment Mcq
11. Q11 Shows value-added and expenditure methods produce same GDP; OR factor remunerations. 3 marks
    National Income Accounting Numerical Internal choice

    Or: List factors of production and define one remuneration.

    Open the related worked question →
12. Q12 Analyses GST efficiency impact; VI option differentiates direct and indirect taxes. 3 marks
    Government Budget and the Economy Picture / Cartoon Based
13. Q13 Explains RBI as bankers’ bank; OR CRR reduction effect. 4 marks
    Money and Banking Short Answer Internal choice

    Or: Define CRR and analyse RBI CRR cut on credit creation.

    Open the related worked question →
14. Q14 Analyses FDI inflows in BoPia and identifies exchange-rate system. 4 marks
    Open Economy Macroeconomics Case Based Case-based
15. Q15 Computes equilibrium income and excess/deficient demand. 4 marks
    Determination of Income and Employment Numerical
    Open the related worked question →
16. Q16 Defines GDP, identifies real GDP and comments on India’s growth. 6 marks
    National Income Accounting Case Based Case-based
    Open the related worked question →
17. Q17 Explains autonomous/induced consumption and RBI OMO purchases; OR APC/ex-ante AD items. 6 marks
    Determination of Income and Employment Short Answer Internal choice

    Or: Evaluate APC, ex-ante saving/investment and AD-investment distance.

    Open the related worked question →
18. Q18 Applies sectoral shifts. 1 mark
    Development Experience of India – A Comparison with Neighbours Mcq
19. Q19 Applies employment categories. 1 mark
    Employment: Growth, Informalisation and Other Issues Mcq
20. Q20 Applies colonial infrastructure assertion. 1 mark
    Indian Economy on the Eve of Independence Assertion Reason
21. Q21 Applies measurement issues. 1 mark
    Human Capital Formation in India Mcq
22. Q22 Applies Indian planning architect. 1 mark
    Indian Economy 1950-1990 Mcq
23. Q23 Applies chronology. 1 mark
    Development Experience of India – A Comparison with Neighbours Mcq
24. Q24 Applies foreign exchange reform. 1 mark
    Liberalisation, Privatisation and Globalisation: An Appraisal Mcq
25. Q25 Applies NABARD functions. 1 mark
    Rural Development Mcq
26. Q26 Applies land ceiling hurdles. 1 mark
    Indian Economy 1950-1990 Mcq
27. Q27 Applies Bengal prosperity. 1 mark
    Indian Economy on the Eve of Independence Mcq
28. Q28 Identifies PSU policy and two conversion methods. 3 marks
    Liberalisation, Privatisation and Globalisation: An Appraisal Short Answer
29. Q29 Suggests livestock productivity initiatives; OR compares employment sectors. 3 marks
    Rural Development Short Answer Internal choice

    Or: Identify formal and informal sectors and state two differences. (Employment: Growth, Informalisation and Other Issues)

30. Q30 Explains Karve Committee and British trade monopoly. 4 marks
    Indian Economy 1950-1990 Short Answer
31. Q31 Explains direct and indirect government employment generation. 4 marks
    Employment: Growth, Informalisation and Other Issues Short Answer
32. Q32 Identifies human-capital sources; OR human development vs human capital. 4 marks
    Human Capital Formation in India Case Based Internal choice Case-based

    Or: Identify which case represents human development and justify.

    Open the related worked question →
33. Q33 Compares India-China indicators and explains SEZ; OR China one-child policy/GLF. 6 marks
    Development Experience of India – A Comparison with Neighbours Data / Table Based Internal choice Case-based

    Or: Describe China’s one-child norm and two Great Leap Forward challenges.

    Open the related worked question →
34. Q34 Defines global warming, identifies initiatives and sustainable strategies. 6 marks
    Environment and Sustainable Development Case Based Case-based
    Open the related worked question →

13 questions mapped · 80 marks

1. Q1 Answers ten factual/inferential items on Geminids meteor shower. 12 marks
   Reading Reading Comprehension
2. Q2 Answers data/inference items on UPI transaction volume and value growth. 10 marks
   Reading Case Based Case-based
3. Q3 Writes notice for student workshop; OR animal-conservation marathon. 4 marks
   Writing Writing Internal choice

   Or: Draft animal-conservation marathon notice.

4. Q4 Writes formal invitation to keynote speaker; OR acceptance reply for judging event. 4 marks
   Writing Writing Internal choice

   Or: Write formal acceptance reply for Waste-to-Wealth competition.

5. Q5 Writes food-redistribution letter to editor; OR tourism coordinator job application with bio-data. 5 marks
   Writing Writing Internal choice

   Or: Apply for Sustainable Tourism Coordinator with bio-data.

6. Q6 Writes article on digital wellness or report on Tobacco Free Youth Campaign. 5 marks
   Writing Writing Internal choice

   Or: Report launch of Tobacco Free Youth Campaign in school.

7. Q7 Solves either poetry extract from Keats or Frost. 6 marks
   A Thing of Beauty / A Roadside Stand Extract Based Internal choice

   Or: Answer A Roadside Stand extract. (A Roadside Stand)

8. Q8 Solves either Derry-Mr Lamb extract or Annan education extract. 4 marks
   On the Face of It / Memories of Childhood Extract Based Internal choice

   Or: Answer Memories of Childhood extract. (Memories of Childhood)

9. Q9 Solves either Sophie/Danny Casey extract or Gemini Studios extract. 6 marks
   Going Places / Poets and Pancakes Extract Based Internal choice

   Or: Answer Poets and Pancakes extract. (Poets and Pancakes)

10. Q10 Answers any five short Flamingo questions. 10 marks
    Flamingo Short Answer
11. Q11 Answers any two Vistas short questions. 4 marks
    Vistas Short Answer
12. Q12 Compares inner conflict through silence/imagination or power in Champaran/studio contexts. 5 marks
    Keeping Quiet / Going Places / Indigo / Poets and Pancakes Long Answer Internal choice

    Or: Compare power in Indigo and Poets and Pancakes. (Indigo / Poets and Pancakes)

13. Q13 Discusses Mr Lamb’s effect on Derry or Dr Sadao’s decision. 5 marks
    On the Face of It / The Enemy Long Answer Internal choice

    Or: Assess Dr Sadao’s moral dilemma in sheltering an enemy soldier. (The Enemy)

38 questions mapped · 80 marks

1. Q1 Solves objective item on numbers, quantification and numerical applications. 1 mark
   Numbers, Quantification and Numerical Applications Mcq
2. Q2 Solves objective item on numbers, quantification and numerical applications. 1 mark
   Numbers, Quantification and Numerical Applications Mcq
3. Q3 Solves objective item on matrices. 1 mark
   Matrices Mcq
4. Q4 Solves objective item on numbers, quantification and numerical applications. 1 mark
   Numbers, Quantification and Numerical Applications Mcq
5. Q5 Solves objective item on calculus. 1 mark
   Calculus Mcq
6. Q6 Solves objective item on financial mathematics. 1 mark
   Financial Mathematics Mcq
7. Q7 Solves objective item on differential equations. 1 mark
   Differential Equations Mcq
8. Q8 Solves objective item on calculus. 1 mark
   Calculus Mcq
9. Q9 Solves objective item on financial mathematics. 1 mark
   Financial Mathematics Mcq
10. Q10 Solves objective item on financial mathematics. 1 mark
    Financial Mathematics Mcq
11. Q11 Solves objective item on probability distributions. 1 mark
    Probability Distributions Mcq
12. Q12 Solves objective item on inferential statistics. 1 mark
    Inferential Statistics Mcq
13. Q13 Solves objective item on probability distributions. 1 mark
    Probability Distributions Mcq
14. Q14 Solves objective item on index numbers and time-based data. 1 mark
    Index Numbers and Time-based Data Mcq
15. Q15 Solves objective item on inferential statistics. 1 mark
    Inferential Statistics Mcq
16. Q16 Solves objective item on probability distributions. 1 mark
    Probability Distributions Mcq
17. Q17 Solves objective item on probability distributions. 1 mark
    Probability Distributions Mcq
18. Q18 Solves objective item on linear programming. 1 mark
    Linear Programming Mcq
19. Q19 Solves objective item on matrices. 1 mark
    Matrices Assertion Reason
20. Q20 Solves objective item on probability distributions. 1 mark
    Probability Distributions Assertion Reason
21. Q21 Proves odd square congruence mod 8; OR computes 3333 mod 11. 2 marks
    Numbers, Quantification and Numerical Applications Short Answer Internal choice

    Or: Find x if 3333 ≡ x mod 11.

22. Q22 Finds book value after six years under straight-line depreciation. 2 marks
    Financial Mathematics Numerical
23. Q23 Finds rowing speed in still water from upstream/downstream trip. 2 marks
    Numbers, Quantification and Numerical Applications Numerical
24. Q24 Finds Poisson mean/variance from equal probabilities; OR train-arrival probability. 2 marks
    Probability Distributions Numerical Internal choice

    Or: Metro train arrivals in 6 minutes using Poisson rate.

25. Q25 Frames constraints from LPP graph. 2 marks
    Linear Programming Data / Table Based
26. Q26 Shows stock price decreases then increases; OR solves market price differential equation. 3 marks
    Calculus Numerical Internal choice

    Or: Derive and solve price-adjustment differential equation. (Differential Equations)

27. Q27 Computes purchase price of quarterly coupon bond. 3 marks
    Financial Mathematics Numerical
28. Q28 Finds years from CAGR; OR years to accumulate sinking fund. 3 marks
    Financial Mathematics Numerical Internal choice

    Or: Find years for sinking fund to reach ₹45,000,000.

29. Q29 Verifies matrix identity and finds inverse. 3 marks
    Matrices Numerical
30. Q30 Finds expected counts in mark intervals. 3 marks
    Probability Distributions Numerical
31. Q31 Tests claim about average calorie intake. 3 marks
    Inferential Statistics Numerical
32. Q32 Finds monopolist output, price and consumer surplus. 5 marks
    Calculus Numerical
33. Q33 Solves production system; OR decodes encrypted keyword. 5 marks
    Matrices Numerical Internal choice

    Or: Decode 3-letter secret word using inverse matrix.

34. Q34 Formulates goat purchase LPP and maximises weekly profit. 5 marks
    Linear Programming Numerical
35. Q35 Computes 4-year centred moving averages; OR least-squares trend and 2025 forecast. 5 marks
    Index Numbers and Time-based Data Data / Table Based Internal choice

    Or: Fit trend to digital transaction volumes and estimate 2025.

36. Q36 Uses alternating pipes to compute filled/unfilled tank fractions. 4 marks
    Numbers, Quantification and Numerical Applications Case Based Internal choice Case-based

    Or: Find unfilled part after seven hours.

37. Q37 Models office-block cost and optimises average cost. 4 marks
    Calculus Case Based Internal choice Case-based

    Or: Find floors for which average cost keeps decreasing.

38. Q38 Computes monthly instalments by flat-rate and reducing-balance methods. 4 marks
    Financial Mathematics Case Based Case-based