CBSE 12th Accountancy Exam 2026 Highlights: Class 12 paper moderate to difficult, paper fair and welll balanced

CBSE 12th Accountancy Exam 2026 Live: Meenu Chandok, HOD Commerce, Seth Anandram Jaipuria School, Ghaziabad shared paper review:

The CBSE Accountancy exam 2026 was a conceptual test with prime focus on journal entries. The paper was designed to test the capabilities of all types of learners. It had a moderate difficulty level with 30% higher order thinking skills questions and competency-based questions. Some of the MCQs (1 mark questions) needed lengthy calculations to be done, posing a bit of a challenge of time management for students. Overall, it was a fairly balanced and well-drafted question paper.

CBSE 12th Accountancy Exam 2026 Live: Vishal Kapoor, PGT- Accountancy, Manav Rachna International School, Sector-14, Faridabad said, “The CBSE Grade 12 Accountancy Board Examination was conducted on 24th February, 2026. The paper can be regarded as moderate level in difficulty, with a standard parallel to that of the previous year. However, noticeable changes in the question pattern was observed, making the paper slightly unexpected. Around 50% of the paper reflected deviations from the sample paper format. One of the major changes was seen in the 6-mark questions. In previous years, internal choices were typically provided between Admission and Retirement of a Partner. This year, however, students were given a choice between Change in Profit Sharing Ratio and Dissolution of Partnership Firm, which surprised many. Another significant change was the paper included more questions based on Journal Entries, while fewer questions were asked on Ledger preparation compared to previous years. The Cash Flow Statement question, carrying 6 marks, was reported to be direct and comparatively easy. Students found it scoring and manageable. The MCQs were rated mid-level to easy, facilitating confident completion by students who are adequately prepared. Mid-range achievers are likely to perform fairly well due to the overall moderate level of difficulty. However, students with limited conceptual clarity may have found the Journal Entry questions challenging. High-scorers are expected to score above 95%, as the paper favoured conceptual precision and comprehensive preparation. Overall, while the difficulty level remained balanced, the altered pattern required students to think carefully and apply concepts effectively.”

CBSE 12th Accountancy Exam 2026 Live: Lisa Ghosh, Deputy Manager -Academics(Accountancy Subject Matter Expert), Seth MR Jaipuria Group shared Accountancy paper review:

This year's CBSE Class 12 Accountancy paper was moderate in difficulty and in the spirit of the Sample Question Paper released by the board. It tested genuine understanding rather than memorisation, which is a welcome trend in recent years.

Part A on Partnership Firms and Companies was the most demanding section. Topics such as profit-sharing ratios, goodwill treatment, interest on drawings, and dissolution of firms required careful calculation. The question on death of a partner, involving proportionate profit, interest on capital, and drawings, was particularly tricky for average students. The case-study based question on share capital similarly tested finer conceptual distinctions.

Part B on Financial Statement Analysis offered a sigh of relief. The Cash Flow Statement was surprisingly straightforward, though its paragraph-based format tested data extraction skills. Ratio Analysis questions were direct, allowing well-prepared students to secure marks comfortably.

Overall, the paper was fair and competency-focused, rewarding students who practised diligently. Those dependent on selective preparation may have struggled with the calculation-heavy questions.

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CBSE 12th Accountancy Exam 2026 Live: Pawan Talati, PGT (Accountancy), VidyaGyan School, Bulandshahr shared exam paper analysis:

The CBSE Class XII Accountancy Board Examination held on 24 February 2026 was of moderate difficulty. The question paper successfully tested the conceptual understanding of the students and comprised of easy questions strictly according to the syllabus. It boasts altogether of questions from the syllabus, spanning various topics listed in the curriculum.

The internal choices provided in the paper were expected, particularly from the chapters on Admission of a Partner and Retirement of a Partner. The journal entry–based questions were well balanced with ledger preparation questions to practically demonstrate the procedure of accounts.

The Cash Flow Statement question was fairly direct, although there were parts that required some clever thinking. However, the rest of the questions in Part-B were on the easier side that made it a scoring section for not just the prepared but for average students as well. The multiple-choice questions were from the easy to moderate category that could be attempted by well-prepared students without fear.

Students of VidyaGyan School, Bulandshahr gave positive feedback regarding the examination. They said that the paper was within their grip owing to the efforts and preparation taken by them and also expect to secure good marks. On the other hand, some of the students from the school agreed that, they might lose one or two marks in the MCQ section, although the paper overall was easy.

Overall, the examination paper was balanced and fair, and students with conceptual clarity will perform well.

CBSE 12th Accountancy Exam 2026 Live: Neetu Singhal, Accountancy Faculty, Satya School, Gurugram shared paper analysis:

Students found the question paper to be of moderate difficulty level. Although the paper had a sufficient number of choices, some students found it difficult to complete within the stipulated time. The six-mark question on Issue of Share Capital was in MCQ format and was considered easier by the students. Another six-mark question on the topic of Change in Profit Sharing Ratio appeared after a long time. Students found the question on Comparative Statements very easy; however, only a few were able to attempt the question on Ratio Analysis successfully.

CBSE 12th Accountancy Exam 2026 Live: Dr. Alka Kapur, Principal, Modern Public School, Shalimar Bagh shared paper review:

The level of the paper was easy to moderate but a little lengthy .The questions were direct and simple. Some of the MCQs require logical application to answer correctly.

The paper was overall good.

The part b (analysis of financial statements) is easy and direct.

Part A (Partnership and Company Accounts) includes a case study and direct questions. All the questions from the syllabus and simple.

CBSE 12th Accountancy Exam 2026 Live: Anushka Jain , Student Class 12 CBSE, Witty International School, Udaipur said, "The Accountancy paper was quite straightforward and scoring. Most of the questions were familiar and based on concepts we had practiced throughout the year, which made it easier to attempt. The paper was well structured, and I was able to complete it within the given time without feeling rushed. Overall, it gave me a lot of confidence for the rest of the exams.”

CBSE 12th Accountancy Exam 2026 Live: Chitrabhanu Murdia, PGT Accountancy, Witty International School, Udaipur reviews Class 12 paper:

“The CBSE Class 12 Accountancy Board Examination this year brought a sense of reassurance to students, as the paper was fair, well-balanced, and thoughtfully structured. All question sets followed the expected pattern and were aligned closely with the prescribed syllabus.

The overall difficulty level ranged from easy to moderate, allowing students to approach the exam with confidence. A healthy balance between theory and practical application ensured conceptual clarity while testing analytical skills effectively. The questions were clearly framed, straightforward, and comfortably manageable within the allotted time, enabling students to complete the paper without pressure”.

CBSE 12th Accountancy Exam 2026 Live: Manu Taunk, PGT- Commerce, Global Indian International School, Noida shared paper analysis:

“The Accountancy Question Paper was well-structured, balanced, and aligned with the prescribed syllabus. The overall pattern strictly followed the blueprint and was in accordance with Previous Year Questions (PYQs) and suggested sample papers, which made the paper student-friendly and predictable in format.

The distribution of marks was appropriate, ensuring a fair mix of competency-based, short-answer, and long-answer questions. Numerical questions were thoughtfully framed, testing conceptual clarity as well as practical application. Theoretical questions were direct and clearly worded, allowing students to present their understanding effectively.

Internal choices were provided in a balanced manner without altering the difficulty level. The paper covered all major topics proportionately, ensuring no unit was overemphasized or neglected.

Overall, the question paper maintained a moderate difficulty level, encouraged analytical thinking, and provided equal opportunity to well-prepared students to perform confidently”.

CBSE 12th Accountancy Exam 2026 Live: Rajan Dutta, PGT Accountancy, Silverline Prestige School shared paper analysis:

The recently concluded CBSE Class 12 Accounts board exam was moderate in difficulty, according to feedback from students and teachers. The paper was aligned with the syllabus and topics covered during the academic session.

Key Observations:

- The question paper had a balanced mix of theoretical and practical questions.

- Most questions were based from the prescribed textbook and topics emphasized by teachers.

- Case-based and application-oriented questions required students to apply concepts, not just recall them.

- Numerical problems were generally straightforward, with some requiring careful working.

Teacher's Insight:

"The Accounts paper was fair and tested students' understanding of core concepts. Students who practiced regularly and referred to study materials shared in class found the paper manageable."

Student Feedback:

Students reported that the paper was moderate, with some finding case studies a bit time-consuming.

Overall, the exam was a good assessment of students' grasp of Accounts concepts.

CBSE 12th Accountancy Exam 2026 Live: Narsingh Raghav (PGT Commerce), KIIT World School, Gurugram shares paper review:

A few MCQs were moderately tricky, and certain questions reflected a new pattern; however, it remained manageable. In some questions, partners’ names, particularly in Loan and Capital Accounts, might cause confusion and require careful reading.

Part B was generally easy and scoring. Overall, the paper was balanced and well-structured. It was slightly lengthy due to calculation-intensive questions. In general, the Class 12 CBSE Accountancy paper was considered comprehensive, fair and moderately challenging.

CBSE 12th Accountancy Exam 2026 Live: Ankur Agarwal and Mr. Asif Khan , PGT ACCOUNTANCY , JAIN International Residential School (JIRS), Bengaluru shared paper analysis:

“Today’s Accountancy examination can be described as moderately difficult, striking a thoughtful balance between conceptual understanding and application-based problem solving. At the same time, the paper was designed in a manner that even average students could score well with systematic preparation and conceptual clarity. A few questions were direct in nature, providing students with an opportunity to secure marks confidently. The question paper was well-structured and aligned with the prescribed syllabus, ensuring comprehensive coverage of all key areas.

A noteworthy feature of the paper was the inclusion of competency-based Multiple Choice Questions (MCQs). Several MCQs required analytical thinking and tested students’ conceptual clarity rather than mere rote memorization. These questions assessed the learners’ ability to interpret data, apply accounting principles, and evaluate financial information critically, reflecting the growing emphasis on higher-order thinking skills.

The paper effectively covered all crucial aspects of the syllabus, ensuring representation from every major unit. At the same time, it moderately touched upon the theoretical dimensions of each module, allowing students to demonstrate both procedural knowledge and conceptual understanding.

Students were provided with adequate internal choices (OR options), offering flexibility and reducing exam stress. The choices were balanced and comparable in difficulty level, enabling students to attempt questions based on their strengths.

An interesting structural shift was observed in the Cash Flow Statement question. Instead of presenting it in the conventional Balance Sheet format, the question was framed in a paragraph-based format. This required careful reading, interpretation, and extraction of relevant financial data, thereby testing attentiveness and analytical skills alongside technical accuracy.

It is noteworthy that no question explicitly required students to pass journal entries from the topic Accounting for Partnership Firms. However, conceptual knowledge from this area was essential for solving certain MCQs, indicating an integrated approach to assessment.

Overall, the examination paper was thoughtfully designed, competency-oriented, and aligned with contemporary assessment practices.

Students with strong conceptual foundations and adequate practice would have found the paper manageable and fair".

CBSE 12th Accountancy Exam 2026 Live: The Class 12 paper has concluded.

CBSE 12th Accountancy Exam 2026 Live: Only 30 minutes left for the Class 12 paper to conclude. The analysis will be shared soon after the exam is over.

CBSE 12th Accountancy Exam 2026 Live: The Class 12 paper analysis can be checked by students after the Accountancy paper is over.

CBSE 12th Accountancy Exam 2026 Live: CBSE has communicated that all teachers of the school should log-in into the OSM portal and do mock evaluation. CBSE is sending mails containing log-in credentials to all the teachers on their registered e-mail ID and OTP to the mobile no. as updated in OASIS. A very large number of teachers have got the mails. But there are teachers who are not able to get the e-mail as their email ID in OASIS is not correct. To correct the details, it was desired from the teachers that they may be facilitated to correct their data on OASIS with the help of the Principal / HoS.

CBSE 12th Accountancy Exam 2026 Live: The Class 10, 12 exam is held across the country and in 26 countries abroad. Around 46 lakh students will appear for the Class 10, 12 exams this year.

CBSE 12th Accountancy Exam 2026 Live: The exam will conclude at 1.30 pm today. All the students are right now appearing for the exams.

CBSE 12th Accountancy Exam 2026 Live: Ms. Neetu Singhal, Accountancy Faculty, Satya School, Gurugram has shared last minute tips:

Students must write amounts clearly. Do not overwrite; instead, strike off the wrong amount and write the correct amount clearly above or below it. They should show working notes clearly and mention formulas wherever required, as they carry marks.

Carefully read the requirements of the question, i.e., whether journal entries and/or ledger accounts or calculations are required.

Carefully read the following terms, differentiate between them, and treat them accordingly:

(i) Appropriation and Charge

(ii) Fixed and Fluctuating Capital

(iii) Interest % per annum and without per annum

(iv) Opening Capital and Closing Capital

(v) Number of shares/debentures and Amount of shares/debentures

Question 1 to 16 and 27 to 30 carries 1 mark each.

Questions 17 to 20, 31and 32 carries 3 marks each.

Questions from 21 ,22 and 33 carries 4 marks each

Questions from 23 to 26 and 34 carries 6 marks each

There is no overall choice. However, an internal choice has been provided in 7 questions of one mark, 2 questions of three marks, 1 question of four marks and 2 questions of six marks.

CBSE 12th Accountancy Exam 2026 Live: Direct link to check marking scheme here 

CBSE 12th Accountancy Exam 2026 Live: Students will have to carry admit card to the exam centre.

CBSE 12th Accountancy Exam 2026 Live: Keeping in view the important National/International Summits, High level Meetings and other programmes scheduled to be held during the examination days, due to the anticipated traffic regulations, there may be congestion, route diversions and delays in different parts of the country.

CBSE 12th Accountancy Exam 2026 Live: All students who will appear for the exam must reach the exam centre on or before 10 am.

CBSE 12th Accountancy Exam 2026 Live: The Class 12 accountancy question paper will have 34 questions, all of them are compulsory. The question paper is divided into two parts- Part A and B. Part A is compulsory for all candidates and Part B has two options- (i) Analysis of Financial Statements and (ii) Computerised Accounting. Students must attempt only one of the given options.