ISC Class 12 Accounts Weightage 2027: Unit-wise Marks

ISC Class 12 Accounts weightage for the 2027 exam is fixed unit by unit in CISCE's own syllabus: 80 marks of theory in one three-hour paper and 20 marks of project work. Section A, compulsory, is 60 marks, with partnership accounts at 34 and joint stock company accounts at 26. The remaining 20 come from Section B, management accounting, or Section C, computerised accounting, whichever your school teaches. The figures below are from the CISCE Accounts syllabus for 2027.

Partnership is 34 of the 80 theory marks, and the 15-mark goodwill and reconstitution block inside it is the single biggest unit in the paper.

TL;DR

• Paper I theory, 3 hours, 80 marks: Section A 60 compulsory, then Section B or Section C for 20.
• Section A: fundamentals of partnership 11, goodwill with admission, retirement and death 15, dissolution 8, issue of shares 11, issue and redemption of debentures 8, final accounts of companies 7.
• Section B: financial statement analysis 4, cash flow statement 8, ratio analysis 8. Section C: spreadsheet 10, DBMS 10.
• Paper II project, 20 marks: two projects of 10, each marked on format 1, content 4, findings 2 and viva 3.
• The syllabus notes, not the chapters, decide many answers: what to assume in dissolution, indirect method only for cash flow, horizontal format on admission.

How are the 100 marks in ISC Accounts split?

Two papers. Paper I is the theory exam, three hours, 80 marks, divided into Sections A, B and C. Section A is compulsory. You then attempt either Section B or Section C, never both. Paper II is project work for 20 marks, assessed in school. CISCE's ISC 2027 regulations and syllabus page carries the subject PDF.

CISCE also released specimen papers in selected subjects in October 2026, with a circular on cisce.org; check there whether Accounts is among them before you build your mocks.

Eighty marks of theory, 60 of them compulsory, and 20 marks of project work.

Section A: which units carry the 60 marks?

Partnership accounts, 34 marks

• Fundamentals of partnership, 11 marks: profit and loss appropriation, fixed and fluctuating capitals, current accounts, guarantee of profits and past adjustments.
• Goodwill and reconstitution, 15 marks: valuation of goodwill by average profit, super profit and capitalisation methods, admission of a partner, retirement and death of a partner, and change in profit-sharing ratio.
• Dissolution of a partnership firm, 8 marks: realisation account, partners' loan and capital accounts, and the cash or bank account.

Joint stock company accounts, 26 marks

• Issue of shares, 11 marks: at par and at premium, for consideration other than cash, calls in arrears and in advance, forfeiture and reissue.
• Issue and redemption of debentures, 8 marks.
• Final accounts of companies, 7 marks: Schedule III format.

The 15-mark reconstitution block is where the long questions come from, usually an admission or retirement with a revaluation account, goodwill adjustment and a new balance sheet. In the copies I check, the marks go in the ratios: a wrong sacrificing ratio at the top of the answer carries through goodwill, capital adjustment and the balance sheet, and the student loses six marks for one slip. Work the ratios on a rough sheet, check them once, then start the accounts.

Partnership 34, company 26: the two long-question units are reconstitution at 15 and issue of shares at 11.

Section B or Section C: which 20-mark option should you take?

Section B is management accounting: financial statement analysis for 4 marks (comparative and common-size statements), cash flow statement for 8, and ratio analysis for 8. Section C is computerised accounting: accounting applications of an electronic spreadsheet for 10 and database management systems for 10.

In practice the school decides, since Section C needs lab time. If yours offers both, I would take Section B. Cash flow and ratios are marked step by step, so one wrong figure costs one mark, not the question, and a student heading for CA or CMA meets both chapters again at the next level.

Twenty marks from either management accounting (4, 8 and 8) or computerised accounting (10 and 10), decided mostly by what your school teaches.

What do the syllabus notes tell you about marking?

The CISCE syllabus has NOTE lines under most units, and examiners mark to them. Some that change answers:

• Dissolution: if the question is silent about paying a liability, pay it in full. If it is silent on the realised value of tangible assets and investments, take book value. If it is silent on intangible assets, accrued income or prepaid expenses, take nil.
• Dissolution: bank overdraft goes to the bank or cash account, not to realisation, but a bank loan is transferred to realisation.
• Goodwill: capital employed is total assets excluding purchased goodwill, non-trade investments and fictitious assets, less outside liabilities. Investments are non-trade unless the question says otherwise.
• Admission, retirement and death: the balance sheet is prepared in horizontal format only.
• Cash flow statement: AS 3 (revised), indirect method only, manufacturing companies only.
• Partners' commission or transfer to general reserve is calculated on the correct trading profit, not on the divisible profit.

A student who assumes a creditor was paid at a discount because "that is what usually happens" has contradicted the syllabus and loses the step. Copy these notes onto one page and read it before every mock.

The NOTE lines under each unit are the marking rules; the dissolution assumptions and the horizontal-format rule come up every year.

How is the 20-mark project marked?

You complete two projects from any topic in the theory syllabus, 10 marks each, marked on overall format for 1 mark, content for 4, findings for 2 and a viva on the project for 3. The suggested list includes a sole trader's journal to final accounts from a case study with at least 15 transactions.

The viva is 30% of each project. Write the project yourself and be able to explain every figure, because three marks on a conversation are the easiest part of the 20 to lose.

Two projects of 10 marks, with 4 for content and 3 for the viva in each.

How to turn the weightage into a study order

1. Start with goodwill and reconstitution, 15 marks. Do one admission, one retirement and one death question in full every week until the format is automatic.
2. Then fundamentals of partnership and issue of shares, 11 each. Both are rule-heavy; the past adjustments and forfeiture entries are where the marks move.
3. Dissolution and debentures next, 8 each, with the syllabus NOTE assumptions beside you.
4. Your 20-mark section last but not least: cash flow and ratios are formula work that improves fastest with timed practice.
5. Write two full 80-mark papers in three hours before the pre-boards. Compare your working with the solved papers in our ISC Class 12 Accounts past papers post, line by line.

Gradehunt's ISC Class 12 test series has Accounts papers on the CISCE pattern, written by hand and checked by ex-examiners within 48 hours with step-wise marks and a note on each lost step. The first paper is checked free, and mentorship plans are available.

The full unit list, with the topics inside each, is in our ISC Class 12 Accounts syllabus post.