Karnataka 2nd PUC Blueprint 2026 for Accountancy

Karnataka Board Blueprint

GOVERNMENT OF KARNATAKA
KARNATAKA SCHOOL EXAMINATION AND ASSESSMENT BOARD
Subject: Accountancy (30) BLUE PRINT -2025/26II PUC

PART-A PART-B PART-C PART-D
Sl.
Chapters No. of Hours Marks 1 2 6 12
No.
Allotted Mark Marks Marks Marks
1 Accounting for Partnership: Basic Concepts 08 10 1+1=2 1 1 -

2 Reconstitution of a Partnership Firm- Admission of a Partner 13 14 1+1=2 - - 1(A/R)
2
3 Reconstitution of a Partnership Firm- Retirement/Death of a Partner 15 16 1+1=2 1 -
(A/R)+(D)
4 Dissolution of Partnership Firm 14 14 1+1=2 - - 1

5 Accounting for Share Capital 14 16 1+1=2 1 - 1

6 Issue and Redemption of Debentures 13 14 1+1=2 - - 1

7 Financial Statements of a Company 09 10 1+1=2 1 1 -

8 Analysis of Financial Statements 13 14 1+1=2 - - 1

9 Accounting Ratios 13 14 1+1=2 - - 1

10 Cash Flow Statement 08 10 1+1=2 1 1 -

Total Number of Questions 36 (32) 20 (16) 05 05 06
Total Marks 120 132 20 10 30 72
80/132 20/20 03/05 03/05 03/06

Note: A- Admission of a partner, R- Retirement of a partner and D- Death of a partner

INSTRUCTIONS
SECOND YEAR P.U.C ACCOUNTANCY (30)

Specific Instructions (Part-wise): Part – A: One Mark Questions:
1. Questions should be straight, simple, understandable, free from grammatical and spelling errors.
2. Generally, questions of remember, understand and apply are best suited to this section.
3. Each and every question should test a definite objective.
4. Typology of questions are as follows:
I. Multiple Choice Question - 05 questions
II. Fill in the blanks - 05 questions (appropriate answer should be given in the brackets)
III. Match the following- 05 questions (any one from each chapter)
IV. Very short answer -05 questions (True/false-01 question, Expand -01 question, very short answer type-03 questions.
All the questions are compulsory.

Part – B: Two Marks Questions:
1. Questions should be selected from the stipulated chapters only (chapters from 01, 03, 05, 07 and 10).
2. Questions under this section may be in a question form/statement form/small calculations, etc
3. Questions under this section may be as follows: - Definition, meaning, features, merits, demerits, types, examples, situations, circumstances, steps,
differences, methods, small calculations, journal entry, etc. Fair combination and above should be there.
4. Out of 5 questions, only 3 questions are to be answered.
Part – C: Six Marks Questions:
1. Problems should be selected from the stipulated chapters only. (Chapter-01, 02/03(A/R), 03(D), 07 and 10).
2. Items, transactions, entries, etc. should suit the scheme of evaluation.
3. Out of 05 problems, 03 problems are to be answered.

Section – D: Twelve Marks Questions:
1. Problems should be selected from the stipulated chapters only. (see chapter wise distribution of marks).
2. Items, transactions, entries, etc., should suit to the scheme of evaluation.
3. Generally, apply and analyse (HOTS) based questions are best suited to this section.
4. Out of 06 problems, 03 problems are to be answered.