Yes. According to the typology of questions provided by CBSE for class 12th Accountancy, 'Remembering and Understanding' i.e, exhibiting memory of previously learned material by recalling facts, terms, basic concepts, answers and also demonstrating understanding of facts and ideas by organizing, comparing, translating, interpreting, giving descriptions, and stating main ideas comprises 44 marks out of 80 and overall 55 percent of the total weightage.