NIOS Class 12 Accountancy (subject code 320) is a descriptive paper, so the fastest way to improve is to solve full papers by hand and time yourself. The sample papers below are built on the latest NIOS pattern and the real spread of Partnership, Company and Financial Statement questions.

Official website: nios.ac.in

NIOS Class 12 Accountancy Sample Papers 2026

NIOS Class 12 Accountancy Sample Paper 1

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NIOS Class 12 Accountancy Sample Paper 2

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NIOS Class 12 Accountancy Sample Paper 3

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NIOS Class 12 Accountancy Sample Paper 4

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NIOS Class 12 Accountancy Sample Paper 5

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NIOS Class 12 Accountancy Sample Paper 6

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NIOS Class 12 Accountancy Sample Paper 7

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NIOS Class 12 Accountancy Sample Paper 8

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NIOS Class 12 Accountancy Sample Paper 9

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NIOS Class 12 Accountancy Sample Paper 10

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The theory paper carries 80 marks and runs for 3 hours, so solve each sample paper in one timed sitting of about 180 minutes. Write full journal entries and ledger accounts by hand, exactly as you will in the real exam, instead of only reading the solutions.

You can download all five papers free from Collegedunia, and you can cross-check the format any time on the official NIOS site at nios.ac.in. Each PDF comes with a full answer key so you can mark your own script.

  • Exam and result: NIOS holds the public exam twice a year, in April and October, with results usually out about 6 to 7 weeks later.
  • Paper format: Descriptive paper of 80 marks, split into very short, short and long answer questions plus practical problems.
  • Marking: No negative marking. You are scored on the steps and working, so partial marks are common in numerical questions.
  • Mode and duration: Offline pen and paper exam of 3 hours at your NIOS study centre.
  • Section choice: Section A is fully compulsory. In Section B you pick one option, either Analysis of Financial Statements or Application of Computers in Financial Accounting.
  • Full subject: Theory is 80 marks and the Tutor Marked Assignment (TMA) adds 20 marks, making 100 in total.
  • Syllabus base: All questions come from the 7 modules and 38 lessons of the NIOS 320 course book.

NIOS 12th Accountancy Sample Paper

NIOS Class 12 Accountancy Exam Pattern and Marks Distribution 2026

Before you open a sample paper, be clear on how the 80 mark theory paper is built. Knowing the split between Section A and Section B saves you from wasting time on the option you did not choose.

  • Total theory marks: 80 marks in 3 hours, taken with pen and paper.
  • Section A: Compulsory for every student and worth the larger share of marks, covering fundamentals, financial statements, partnership and company accounts.
  • Section B: Choose one option only, either Analysis of Financial Statements or Application of Computers in Financial Accounting.
  • Question types: Very short answer (1 mark), short answer (2 to 4 marks), long answer (6 marks) and full practical problems.
  • TMA: A separate 20 mark internal assignment that you submit to your centre, added to the theory score.

Key advice: Since there is no negative marking and steps carry marks, always attempt every question and show your full working even when you are unsure of the final figure.

NIOS Class 12 Accountancy - Why Recent Papers Matter Most

NIOS keeps the syllabus steady, but the way questions are framed shifts a little each session. Solving the most recent papers first tells you what the examiner is asking right now.

  • Recent papers show the current balance between theory questions and heavy numerical problems, which helps you plan your 3 hours.
  • The style of adjustment entries in Financial Statements and goodwill treatment in Partnership has become the deciding factor between an average and a strong score.
  • Newer papers reflect the current Section B trend, so you can decide early whether to prepare Financial Statement Analysis or Computers in Accounting.

Chapter Wise Weightage - High Scoring Topics to Focus in Sample Papers

Marks in NIOS Accountancy are not spread evenly. Four modules carry most of the numerical weight, so master them first and use sample papers to lock in speed.

Chapter / Module Approx. Marks Difficulty What to Watch For
Partnership Accounts (Admission, Retirement, Dissolution) 18-20 High New ratio, sacrificing ratio, goodwill treatment and revaluation account
Company Accounts (Shares and Debentures) 14-16 High Forfeiture and reissue of shares, and debenture entries
Financial Statements with Adjustments 12-14 Medium Outstanding, prepaid, depreciation and closing stock adjustments
Financial Statement Analysis (Section B Option I) 12-14 Medium Accounting ratios and cash flow statement format
Accounting Fundamentals and Trial Balance 8-10 Low Concepts, conventions and rectification of errors
Computers in Financial Accounting (Section B Option II) 12-14 Low Definitions, features and short answer theory

Note: The fundamentals and computer modules are the easiest marks in the paper. A few hours on definitions and features can secure 8 to 12 marks that many students lose by ignoring theory.

NIOS Class 12 Accountancy Sample Paper Video Solutions 2026 - Watch Before You Start Solving

Watching a chapter solved step by step is the quickest way to fix your format before you attempt a full paper. Partnership is the heaviest scoring module, so start there.

The walkthrough below solves the Admission of a Partner chapter from the NIOS 320 course, covering the new profit sharing ratio, goodwill and revaluation entries you will meet in every sample paper.

Watch:

Source: NIOS Class 12 Accounts 320 Admission of Partnership chapter walkthrough, covering new ratio, sacrificing ratio, goodwill treatment and revaluation account (YouTube)

How to Use NIOS Class 12 Accountancy Sample Papers to Clear in First Attempt

A sample paper only helps if you treat it like the real exam. Follow these steps for each of the five papers above.

  • Set a 3 hour timer, sit in one place and write the full paper by hand without checking notes.
  • Attempt Section A first since it is compulsory and carries the most marks, then move to your chosen Section B option.
  • For numerical questions, write every step and every ledger account, because working carries marks even when the final answer slips.
  • Mark your own script honestly using the answer key and note where you lost format or presentation marks.
  • Keep a small error log of the adjustments and entries you keep getting wrong, and revise it before the next paper.
  • Redo any question you scored below half on until the format comes without thinking.

OMR-Free Scoring - Presentation and Working Marks Strategy

NIOS Accountancy is not a tick-the-box paper, so how you present your answer directly changes your score. These habits protect the marks you have already earned.

  • Rule proper account and ledger formats with clear Dr and Cr sides, since a tidy account earns format marks on its own.
  • Show working notes for goodwill, revaluation and adjustments in a separate box so the examiner can follow and award step marks.
  • Round figures neatly and carry them the same way through the whole answer to avoid losing marks on small arithmetic slips.
  • Attempt every part, because a blank answer scores zero while even a partly correct account picks up steps.

NIOS Class 12 Accountancy 4 Week Preparation Plan Using Sample Papers

  • Week 1: Revise Accounting Fundamentals, Trial Balance and Financial Statements with adjustments, then solve Sample Paper 1 slowly without a timer.
  • Week 2: Focus on Partnership Accounts (admission, retirement and dissolution), then attempt Sample Paper 2 under a 3 hour timer.
  • Week 3: Cover Company Accounts and your chosen Section B option, then solve Sample Papers 3 and 4 back to back and log your errors.
  • Week 4: Solve Sample Paper 5 in full exam conditions, then spend the last two days only on light revision of formats, entries and your error log.

FAQs on NIOS Class 12 Accountancy Sample Papers

Ques.How many marks is the NIOS Class 12 Accountancy theory paper?

Ans.The NIOS Accountancy 320 theory paper carries 80 marks and runs for 3 hours. A separate Tutor Marked Assignment adds 20 marks, so the subject totals 100 marks.

Ques.Is there negative marking in the NIOS Class 12 Accountancy exam?

Ans.No, there is no negative marking. It is a descriptive paper where marks are given for correct steps and working, so you should attempt every question even if you are unsure of the final figure.

Ques.What is the difference between Section A and Section B in the paper?

Ans.Section A is compulsory for all students and carries the larger share of marks. In Section B you attempt only one option, either Analysis of Financial Statements or Application of Computers in Financial Accounting.

Ques.Which chapters carry the most marks in NIOS Accountancy 320?

Ans.Partnership Accounts and Company Accounts carry the heaviest numerical weight, followed by Financial Statements with adjustments and Financial Statement Analysis. These four areas decide most of your score.

Ques.Are these NIOS Class 12 Accountancy sample papers free to download?

Ans.Yes, all five sample papers on this page are free to download in PDF form. Each paper comes with an answer key so you can solve it under timed conditions and mark your own script.

Ques.How many times is the NIOS Class 12 Accountancy exam held in a year?

Ans.NIOS conducts the public examination twice a year, in April and October. You can also check exact dates and the latest pattern on the official website at nios.ac.in.