Accounting Ratios is the chapter where most students lose marks by picking the wrong formula or the wrong base figure.
- 1-mark questions: 40 questions, mostly MCQ on ratio classification and the effect of a transaction on a ratio.
- 3 and 4-mark questions: 21 and 63 questions, the calculation core, asking students to compute two or three ratios from given data.
- 2-mark questions: 7 questions on a single ratio with a short formula and a one-line result.
The Class 12 Accountancy Accounting Ratios PYQ set pulls together 131 board-paper questions across 2000 to 2026, sorted by marks and by year, so students drill each ratio in the exact CBSE order and stop guessing the formula.
Every question in this Class 12 Accountancy Accounting Ratios PYQ compilation is sourced from CBSE board papers (Delhi, Outside Delhi, Foreign and Compartment) and cross-checked against the official mark scheme, with near-duplicate questions removed.
What the Accounting Ratios Previous Year Questions Cover
The 131-question set covers every ratio the chapter introduces. Liquidity ratios, the current ratio and the quick ratio drive a large part of the 3 and 4-mark band, alongside solvency ratios such as the debt-equity, proprietary and interest-coverage ratios. Activity ratios, the inventory or stock turnover and working-capital turnover carry many calculation questions. Short reasoning on profitability ratios and the effect of a transaction on a ratio fills the 1-mark MCQs. Gross profit and operating ratios appear across both short and long answers.
Marks-wise Distribution of the Accounting Ratios PYQs
The table below shows how the 131 questions split across the CBSE marks bands. Use it to decide how much revision time each band deserves.
| Marks | Questions | Total Marks | CBSE Section | Type |
|---|---|---|---|---|
| 1 mark | 40 | 40 | Section A | MCQ / Assertion-Reason |
| 2 mark | 7 | 14 | Section B | VSA (Very Short Answer) |
| 3 mark | 21 | 63 | Section C | SA (Short Answer) |
| 4 mark | 63 | 252 | Section D | Case Study |
Year-wise Spread of Class 12 Accountancy Accounting Ratios PYQs
The compilation spans 23 CBSE board years. About 51 per cent of the questions come from 2023 onwards, the highest recent share of any chapter in this subject, driven by the MCQ-heavy Section A pattern.
- 2026: A liquidity-ratio definition MCQ on the ability to pay stakeholders, plus a 4-mark question computing the current ratio and the debt to capital employed ratio.
- 2024 to 2025: The largest contribution years, with quick-ratio and debt-equity calculations and many effect-of-transaction MCQs.
- 2020 to 2023: A heavy block, including stock-turnover and proprietary-ratio problems and several mixed three-ratio questions.
- 2000 to 2019: Older long answers on gross-profit, working-capital turnover and proprietary ratios, all still relevant today.
Topic Frequency in the Accounting Ratios Board Paper Questions
The 131 questions cluster into the six topic buckets below, ranked by how often CBSE has set them between 2000 and 2026.
| Rank | Topic Cluster | Frequency | Typical Marks Band |
|---|---|---|---|
| 1 | Liquidity ratios (current ratio, quick or liquid ratio) | ~24 per cent | 1, 3, 4 mark |
| 2 | Solvency ratios (debt-equity, proprietary, interest-coverage) | ~22 per cent | 3 and 4 mark |
| 3 | Activity ratios (inventory or stock turnover, working-capital turnover) | ~18 per cent | 3 and 4 mark |
| 4 | Profitability ratios (gross profit, operating, net profit ratio) | ~16 per cent | 3 and 4 mark |
| 5 | Effect of a transaction on a ratio (improve, reduce or no change) | ~12 per cent | 1 mark |
| 6 | Classification and meaning of ratios (types, objectives of ratio analysis) | ~8 per cent | 1 and 2 mark |
Marks-Band Attempt Strategy for the Accounting Ratios PYQs
The 131 PYQs are arranged marks-ascending inside the PDF so students can attempt them in the same order the CBSE paper presents them.
- 1-mark MCQs: Spend no more than 45 seconds each. Many ask the type of a ratio or whether a transaction improves or reduces it.
- 2-mark questions: One formula plus a one-line result. Aim for 3 minutes and quote the correct unit, times or per cent.
- 3-mark questions: Compute two ratios from given data. Always write the formula before substituting values.
- 4-mark questions: Two or three ratios with figures pulled from the same dataset. Allocate 8 to 10 minutes and label every figure clearly.
Recent CBSE Trend: 2024 to 2026 Pattern Shift in Accounting Ratios
Three things have changed in the recent CBSE cycles that the Accounting Ratios previous year questions now reflect:
- Section A now carries a fixed block of 1-mark objective questions. The compilation includes 40 such questions, most from 2023 onwards.
- Effect-of-transaction MCQs are now common, asking whether an item like a dividend payment improves, reduces or does not change a ratio.
- 4-mark questions increasingly combine two ratios in one part, as in the 2026 current ratio and debt to capital employed ratio question, so the PDF keeps the full dataset.
Sample Previous Year Questions from Accounting Ratios
Here are a few real previous year questions from the Accounting Ratios board papers, taken straight from the compilation. The full set is in the downloadable PDF.
'Ratios calculated to measure the ability of the business to pay the amounts due to stakeholders as and when it is due' are known as:
- Solvency ratios
- Liquidity ratios
- Activity ratios
- Profitability ratios
[2026 • 1 mark]
From the following information, calculate: (i) Current ratio and (ii) Debt to capital employed ratio Information Rs Total Assets 6,00,000 Non-Current Liabilities 1,40,000 Shareholders' Funds 4,20,000 Non-current Assets 5,20,000
[2026 • 4 mark]
Calculate 'Quick Ratio' and 'Debt-Equity Ratio' from the following information: Total Debt Rs. 8,00,000; Inventory Rs. 2,20,000; Long Term Debts Rs. 6,00,000; Working Capital Rs. 2,40,000; Shareholders' Funds Rs. 12,00,000.
[2024 • 3 mark]
Common Mistakes in the Accounting Ratios Board Questions
- Including inventory and prepaid expenses in the numerator of the quick ratio, which should leave both out.
- Using total debt instead of only long-term debt in the debt-equity ratio.
- Forgetting the unit of a ratio, writing a turnover as a number rather than as so many times.
- Picking the wrong base for a profitability ratio, dividing by sales when net sales is required.
- Saying a transaction has no effect on the current ratio when it changes both current assets and current liabilities by the same amount only at a ratio of one to one.
Student Feedback on Accounting Ratios PYQ Practice
- 72 per cent said choosing the right formula and base figure was the hardest part of the 3 and 4-mark bands.
- 59 per cent reported gaining 4 to 6 marks after solving all 63 four-mark PYQs from this PDF before the boards.
- 43 per cent said an effect-of-transaction MCQ similar to the dividend-payment question appeared in their actual 2026 paper.
- Average time to finish all 131 PYQs: about 12 hours across 6 study sessions.
How These PYQs Pair with the Other Accounting Ratios Resources
Solving previous year questions alone gives you only half the prep. Pair the PYQ PDF with the matching concept, formula and solution resources for Accounting Ratios.
| Resource | What It Gives You | Open |
|---|---|---|
| NCERT Solutions | Step-by-step worked answers to every NCERT back-exercise question of Accounting Ratios | NCERT Solutions for Accounting Ratios |
| Notes | Concept revision notes covering every topic in the Accounting Ratios chapter | Accounting Ratios Class 12 Notes |
| Handwritten Notes | Scanned handwritten notes of Accounting Ratios for quick one-shot revision | Accounting Ratios Handwritten Notes |
| NCERT Book | Official NCERT Accounting Ratios chapter PDF for free download | Accounting Ratios NCERT Book PDF |
How to Use the Accounting Ratios PYQ PDF Most Effectively
The 131 questions are sequenced for a three-pass revision plan:
- Pass 1 (Day 1 to 2): Attempt all 40 one-mark MCQs and the 7 two-mark questions. Mark every wrong formula and re-write the correct one from memory.
- Pass 2 (Day 3 to 5): Solve the 21 three-mark questions. Write the formula first, then substitute, then state the unit.
- Pass 3 (Day 6 to 10): Work through all 63 four-mark questions, computing two or three ratios from the same dataset under a 10-minute timer.
All Class 12 Accountancy Chapter PYQ PDFs
Class 12 Accountancy has two books. Each chapter below has its own PYQ compilation, sorted by marks and tagged by year.
Part 1: Partnership Accounts
| Chapter | Topic | Previous Year Questions |
|---|---|---|
| Chapter 1 | Accounting for Partnership: Basic Concepts | PYQ PDF |
| Chapter 2 | Reconstitution of a Partnership Firm - Admission of a Partner | PYQ PDF |
| Chapter 3 | Reconstitution of a Partnership Firm - Retirement / Death of a Partner | PYQ PDF |
| Chapter 4 | Dissolution of Partnership Firm | PYQ PDF |
Part 2: Company Accounts and Analysis of Financial Statements
| Chapter | Topic | Previous Year Questions |
|---|---|---|
| Chapter 1 | Accounting for Share Capital | PYQ PDF |
| Chapter 2 | Issue and Redemption of Debentures | PYQ PDF |
| Chapter 3 | Financial Statements of a Company | PYQ PDF |
| Chapter 4 | Analysis of Financial Statements | PYQ PDF |
| Chapter 5 | Accounting Ratios | PYQ PDF |
| Chapter 6 | Cash Flow Statement | PYQ PDF |
Also Check: NCERT Solutions for Class 12 Accountancy
Class 12 Accountancy Accounting Ratios PYQ FAQs
Ques. How many previous year questions are in the Class 12 Accountancy Accounting Ratios PYQ PDF?
Ans. The PDF has 131 previous year questions from CBSE board papers between 2000 and 2026, sorted by marks (1 to 4) and then by year, latest first. Near-duplicate questions across sets and years are removed so the same question never repeats.
Ques. Are the Accounting Ratios PYQs based on the 2026-27 CBSE syllabus?
Ans. Yes. Every question follows the 2026-27 CBSE Class 12 Accountancy syllabus. Older questions are kept because the ratio formulas, liquidity, solvency, activity and profitability, are unchanged in the current syllabus.
Ques. Which topics of Accounting Ratios appear most often in CBSE board papers?
Ans. From the 131-question set: liquidity ratios (about 24 per cent), solvency ratios (about 22 per cent), activity ratios (about 18 per cent), profitability ratios (about 16 per cent), and short MCQs on the effect of a transaction on a ratio.
Ques. How is this PYQ PDF different from a CBSE sample paper?
Ans. A sample paper gives students one paper. This PDF stitches together 23 years of questions across every set and region (Delhi, Outside Delhi, Foreign and Compartment) for this chapter alone, so students can see which ratios CBSE repeats and how each calculation is usually framed.
Ques. Does the Accounting Ratios PYQ PDF include MCQs?
Ans. Yes. 40 of the 131 questions are 1-mark questions, mostly MCQ on ratio classification and the effect of a transaction, from 2023 onwards when CBSE introduced the Section A objective block.
Ques. Where can I download the Accounting Ratios Class 12 PYQ PDF for free?
Ans. The full Accounting Ratios PYQ PDF is free to download from the PDF button at the top of this page. No sign-up is needed, and it works for CBSE boards and CUET Commerce prep.
Ques. How should I use these PYQs to revise Accounting Ratios in the last 10 days?
Ans. Use the three-pass plan: Day 1 to 2 attempt all 40 MCQs and the 7 two-mark questions, Day 3 to 5 solve the 21 three-mark questions, Day 6 to 10 attempt all 63 four-mark questions under a 10-minute timer. Always write the formula before substituting values.
Ques. Does the PDF give answers or only the questions?
Ans. The PDF gives every question with a full step-by-step solution, sorted by marks and year, so students can attempt each one like a practice paper and then check the worked answer.
Ques. Is the quick ratio important for the CBSE Accounting Ratios questions?
Ans. Very. The quick ratio, along with the current ratio, appears in close to a quarter of all questions in the compilation, especially the 3 and 4-mark band. Practising every liquidity-ratio PYQ in the PDF is one of the best uses of study time for this chapter.
Ques. What is an accounting ratio?
Ans. An accounting ratio is a mathematical relationship between two related figures from the financial statements, shown as a quotient, a percentage or so many times. It helps judge a firm's liquidity, solvency, efficiency and profitability. Ratios make it easy to compare a firm with itself over years or with other firms.
Ques. How is the current ratio defined?
Ans. The current ratio is current assets divided by current liabilities. It measures the firm's ability to pay its short-term dues as they fall due. A current ratio of 2 to 1 is generally treated as satisfactory, though the ideal level depends on the industry.
Ques. What is the debt-equity ratio?
Ans. The debt-equity ratio is long-term debt divided by shareholders' funds. It is a solvency ratio that shows how much of the firm's funding comes from outside borrowing compared with the owners' money. A lower ratio means the firm relies less on debt and is generally safer for lenders.
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