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Artham Resources Class 12 Accountancy Half-Yearly Sample Question Paper with Solutions (Set 10), structured strictly per the CBSE 2026–27 pattern and rationalized NCERT curriculum. Serving as a full-scale mid-term benchmark exam, it provides balanced, rigorous coverage across both sections of the half-yearly syllabus: Accounting for Partnership Firms (Fundamentals, Goodwill Valuation, Change in Profit-Sharing Ratio, Admission, Retirement, Death, and Dissolution), Company Accounts (Accounting for Share Capital and Issue of Debentures), and Analysis of Financial Statements (Financial Statements as per Schedule III, Comparative and Common-Size Statements, and Accounting Ratios). Structured with the complete CBSE question design—objective MCQs, Assertion-Reason items, multi-step ledger entries, balance sheet extracts with notes to accounts, and an applied corporate financial reporting Case-Based question.