Maharashtra HSC Book Keeping and Accountancy Question Paper 2026: PDF & Solutions
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The Maharashtra State Board of Secondary and Higher Secondary Education (MSBSHSE) successfully conducted the Class 12 Book Keeping and Accountancy (BK) exam on February 26, 2026. As one of the most critical subjects for Commerce stream students, the HSC Book Keeping and Accountancy Question Paper 2026 serves as a vital resource for understanding the latest academic standards, weightage of chapters, and the shift towards application-based accounting.
Whether you are a student from the 2025-26 batch looking to verify your answers or a future aspirant aiming to master the course structure, this guide provides a comprehensive breakdown of the paper, expert solutions, and deep insights into the stream's curriculum.
Overview of the 2026 BK Course Structure
The 2026 academic cycle saw a complete integration of the updated assessment scheme. The Book Keeping and Accountancy course is designed to transition students from basic ledger maintenance to professional financial reporting. For 2026, the paper followed an 80-20 pattern: 80 marks for the written theory exam and 20 marks for internal practical assessments.
Key Features of the 2026 Exam Pattern:
Total Marks: 100 (80 Theory + 20 Internal).
Duration: 3 Hours.
Section A (Objectives): 20 Marks (25% of the theory paper).
Descriptive Questions: 60 Marks focusing on Partnership, Company Accounts, and Financial Analysis.
Check Out: If you are preparing for other core commerce subjects, don't miss the HSC Economics Sample Paper 2026 with Solution for a perfect 80/80 strategy.
Detailed Analysis: HSC Book Keeping and Accountancy Question Paper 2026
The HSC Book Keeping and Accountancy Question Paper 2026 was noted for its balanced mix of traditional ledger-posting problems and modern computer-based accounting concepts. Moderators observed that the "Introduction to Partnership and Partnership Final Accounts" and "Accounts of Not-for-Profit Concerns" remained the highest-weightage units.
Unit-Wise Weightage and Marks Distribution
Unit Name | Marks (With Options) | Focus Area in 2026 |
Partnership Final Accounts | 16 | Adjustments on Depr. & Closing Stock |
Not-for-Profit Concerns | 16 | Income & Expenditure A/c |
Admission/Retirement/Death | 10 | Revaluation A/c and Capital A/c |
Dissolution of Partnership | 10 | Realisation Account |
Bills of Exchange | 10 | Journal Entries for Dishonour |
Company Accounts (Shares) | 08 | Issue of Shares at Premium/Par |
Financial Statement Analysis | 08 | Ratio Analysis |
Computer in Accounting | 08 | Features of CAS |
The 2026 paper specifically emphasized the Reconstitution of Partnership, where students had to choose between Admission or Retirement of a partner. Interestingly, the section on Computer in Accounting saw a rise in descriptive questions regarding the Importance of Accounting Software, reflecting the stream's modernization.
Section-Wise Breakdown & Expert Solutions
1. Objective Type Questions (20 Marks)
This section included Multiple Choice Questions (MCQs), Give one word/term, State True or False with reasons, and Find the odd one out. In the 2026 paper, "Find the odd one out" focused heavily on identifying Capital vs. Revenue expenditure in Not-for-Profit concerns.
2. Practical Problems (60 Marks)
The core of the HSC Book Keeping and Accountancy Question Paper 2026 was the problem-solving section.
Partnership Final Accounts: The problem featured a Trial Balance with a hidden adjustment on a partner's loan and insurance prepaid.
Not-for-Profit: Required the preparation of an Income and Expenditure Account from a given Receipts and Payments Account of a "Sports Club."
Death of a Partner: This year, the board asked for the "Profit till the date of death" calculation based on last year's average profits, a common area where students lose marks.
Pro Tip: To master the presentation of these accounts, refer to the How to Write Economics Paper in Board Exam? Topper's Presentation Tips 2026 for general tips on neatness and underlining keywords, which applies equally to BK.
How to Download the 2026 Question Paper PDF
To help students with their self-evaluation, we have provided the official question paper and the verified solution set. Downloading the HSC Book Keeping and Accountancy Question Paper 2026 allows you to practice the exact formatting required by the Maharashtra Board.
Step 1: Click on the "Download PDF" button below.
Step 2: Review the "Solutions" file to check the step-by-step marks for each ledger entry.
Step 3: Compare your working notes with the expert-verified versions.
Latest Relevance: The 2026 Commerce Stream Shift
The 2026 curriculum has moved slightly away from rote journalizing and more toward Financial Statement Analysis. Students are now expected to understand why a particular ratio is used rather than just calculating it. This shift is designed to align the HSC Commerce stream with professional courses like CA and CS.
For those planning their academic future after the 12th, understanding the depth of these accounts is crucial.
Recommended Reading: Check out the latest guide on 12th Economics Chapter-wise Weightage 2026 to ensure you are prioritizing the right topics for your overall commerce aggregate.
Frequently Asked Questions (FAQs)
Q1: What was the difficulty level of the HSC Book Keeping and Accountancy Question Paper 2026?
The 2026 paper was considered "Moderate." While the objectives were straightforward, the adjustments in the Partnership Final Accounts required careful calculation of hidden interest.
Q2: Is "Computer in Accounting" compulsory in the 2026 syllabus?
Yes, it is a part of the theory syllabus. In the 2026 paper, it carried 8 marks, usually offered as an alternative to "Analysis of Financial Statements" in certain sections.
Q3: Where can I find the official solutions for the 2026 BK paper?
You can download the expert-verified solutions for the HSC Book Keeping and Accountancy Question Paper 2026 directly from the links provided in this blog or visit official educational portals.
Q4: Do I get marks for correct steps if my final balance sheet doesn't tally?
Yes. The Maharashtra Board follows step-wise marking. You will receive marks for every correct posting and adjustment, even if the final totals do not match.
Final Thoughts for 2026 Aspirants
Mastering Book Keeping and Accountancy is not about memorizing entries; it is about understanding the flow of money. The HSC Book Keeping and Accountancy Question Paper 2026 highlights that the board now values conceptual clarity over mechanical calculations. By analyzing this paper, you can identify the "tricky" adjustments that the board favors, such as Bill Discounting and Capitalization of Entrance Fees.