- By Swati Kumar
- Tue, 24 Feb 2026 03:41 PM (IST)
- Source:JND
CBSE Class 12 Accountancy Exam 2026: The Central Board of Secondary Education (CBSE) conducted the Class 12 Accountancy Exam today, February 24, 2026. The exam is worth 80 marks, consisting of MCQs, Short and Long questions, Competency-based and case-study-based questions.
As per the initial students’ reactions, the difficulty level was moderate, demanding high conceptual clarity. Some questions were heavy calculation-based and consumed a lot of time. Time management was a struggle for the students. Overall, the paper remained balanced and fair.
CBSE Class 12 Accountancy Exam 2026: Paper Analysis & Difficulty Level
The overall difficulty level was moderate, with questions based on the NCERT curriculum. The calculation part was a bit tricky and lengthy. Those who had a thorough understanding of the concepts attempted the MCQs of Part A with ease. Part B questions based on Financial Analysis were direct and required precise answers.
CBSE Class 12 Accountancy Exam 2026: Expert Analysis
Experts evaluated the Class 12 Accountancy paper 2026 to be well-balanced, testing students’ practical and conceptual skills. Questions were mainly on conceptual understanding and application, rather than rote memorization.
Section-wise analysis of the question paper is as follows.
1. Objective Questions (MCQs)
This section required computational accuracy, logical reasoning, and conceptual understanding. Some questions were based on cross-topic applications and required lengthy solutions. Those who understood the concepts rather than relying on rote learning did well in this section.
2. Short-Answer Questions (3 & 4 Marks)
The questions were directly based on the NCERT syllabus. Students who have solved the sample papers and practiced such questions have a good opportunity for scoring well. Step-wise presentation and clarity of thought were important for full marks.
3. Share Capital and Partnership Questions
Compulsory questions were tricky, but the optional ones were comparatively easier. Questions on journal entries were standard yet manageable. Alternate questions were easy.
4. Part B: Practical and Analytical Questions
Ratio Analysis: The questions were direct. Students were required to analyse and interpret financial data.
Cash Flow Statement: Straightforward for students with systematic workings. Accuracy and clarity are key aspects when writing answers.
Practical questions emphasized logical application and methodical approach, not just formula memorization. Students needed to be well aware of facts while answering the MCQs of these sections.
According to Aditi Mathur, Senior faculty, Commerce Department, DPS Sector 45, Gurugram, the paper was well balanced and as per the syllabus issued by CBSE. The paper consisted of clear, concept-oriented questions that required in depth understanding of the subject and regular practice.
The MCQ section demanded careful reading and was well within the reach of adequately prepared students.
Ankur Agarwal and Asif Khan, PGT Accountancy teachers at Jain International Residential School, Bengaluru, evaluated the paper as moderately difficult, testing both conceptual clarity and application. The questions were based on the NCERT syllabus, allowing an average student to score well.
Another student, Ashutosh Kumar Singh, PGT Commerce at St Angel’s School, Rohini, said the question paper followed the CBSE sample paper pattern closely, and there were no unexpected questions. The paper was focused on conceptual clarity, rather than rote memorization. Most of the multiple-choice questions were direct, though some case-based MCQs required a proper understanding of concepts.
CBSE Class 12 Accountancy Papers 2026: Download Question Paper PDF
We have provided the set-wise Class 12 Accountancy papers below. Download it and cross-check your answers. The following question paper will be a great help for students who will be appearing for the Class 12 Exams next year, providing insight into the exam pattern.
