Bihar Board 12th Accountancy Exam 2026 was conducted on February 12, 2026, from 9:30 to 12:45 PM. The Bihar Board Icom Accountancy Answer Key 2026 was released by various after the exam.
The official BSEB 12th Accountancy Answer Key 2026 will help students to do question-wise performance evaluations and analyze the accuracy level of each answer. Students can use the examiner’s feedback and idea answer pattern to estimate their final marks for the Bihar Board 12th Exam 2026.
Bihar Board 12 Accountancy Answer Key
Bihar Board Icom Accountancy Answer Key 2026
| Set Code | Link |
|---|---|
| Set (A) | Download |
| Set (B) | Download |
| Set (C) | Download |
| Set (D) | Download |
| Set (E) | Download |
| Set (F) | Download |
| Set (G) | Download |
| Set (H) | Download |
| Set (I) | Download |
| Set (J) | Download |
Students should use the Bihar Board 12th Accountancy 2026 answer key to calculate their probable marks. This will help students to understand their performance in the board exams.
Also, students can access the BSEB 12th Accountancy answer key 2026 here, which is given below for the reference of the students.
Bihar Board 12th Accountancy Answer Key 2026
The Bihar School Examination Board (BSEB) conducted the Accountancy exam for Intermediate Commerce (I.Com) students on February 12, 2026. Accountancy is considered the most important subject in the Commerce stream, as it relies heavily on concepts and calculations. After leaving the exam center, students are often curious about their answers.
In this post, we have shared the unofficial PDF and detailed analysis of the Bihar Board 12th Accountancy Answer Key 2026. This answer key has been prepared by our experts so that students can compare their objective questions and estimate their potential scores. Please note that the final result will be based on the official answer key released by the Board, which will be available on biharboardonline.bihar.gov.in in March.
BSEB 12th Accountancy Exam 2026 answer Key
The Bihar Board Accountancy exam 2026 carries a total of 100 marks. There are no practical marks, so students must perform well in the theory paper.
Analysis of the February 12 Accountancy Paper (I.Com)
The Bihar Board 12th Accountancy Answer Key 2026 analysis reveals that the paper level was “normal.” The board provided students with ample options, making the paper easy to solve.
Section A: Objective Questions (MCQs)
The objective section of Accountancy consisted of 100 questions, of which students were required to answer only 50 on the OMR sheet.
Major Topics: Accounting for Partnership Firms (Partnership), Share Capital, and Issue of Debentures received the most questions.
Question Type: Approximately 60% of the questions were theory-based (e.g., rules in the absence of a partnership deed) and 40% were short practical questions (e.g., calculating the sacrificing ratio or profit-taking ratio).
Repeated Questions: Many questions were asked directly from the model papers and previous year question papers of the last 3-4 years.
Section B: Subjective Questions (Short and Long Answer)
This section contained questions carrying a total of 50 marks.
Short Answer Questions: There were 30 questions, of which 15 were required. Students were asked to define definitions such as ‘Revaluation Account’, ‘Goodwill’, and ‘Realization Account’.
Long Answer Questions: Four out of eight questions were required. Numerical questions dominated these questions. Major questions related to partnership admissions and company accounts were asked.
How to Calculate Accountancy Marks?
When checking your score using the Bihar Board 12th Accountancy Answer Key 2026, keep these points in mind:
OMR Rule: If you have colored more than 50 circles, only the first 50 circles will be evaluated.
No negative marking: No marks will be deducted for incorrect answers. Just add up the correct answers.
Step marking: In the subjective section, if your final balance sheet doesn’t tally, but you’ve maintained the journal entries and ledgers correctly, you can get more than half the marks.
Calculation check: Pay special attention to working notes in partnership questions, as these carry separate marks in the board exam.