With the CBSE Class 12 Board Exams 2026 already underway, the pressure inside Commerce classrooms has intensified. For thousands of students, the moment of truth has arrived, and with the Accountancy board exam scheduled for February 24, anxiety is at its peak.
The evaluation pattern in Accountancy, Business Studies, and Economics is steadily evolving. The difference between an 85 percent and a 95 percent score now lies not just in conceptual clarity, but in presentation, calibration, and application.
According to Prashant Jain, CEO of Oswaal Books, Commerce papers are increasingly becoming evaluation-driven.
“Commerce papers are evolving from memory tests into evaluation tests. In Accountancy, the board is visibly stricter on formats, workings, and narration. Business Studies questions are increasingly case-driven. Economics remains highly scoring for students who write precise definitions and structured answers,” Prashant Jain added.
At this stage, solving sample papers in exam conditions is more productive than re-reading the syllabus, he explained.
Here’s what that means subject-wise.
WHY IS ACCOUNTANCY BECOMING MORE FORMAT-SENSITIVE?
In Accountancy, the marking pattern has grown stricter and more disciplined. Examiners are closely checking formats, step-by-step workings, and narrations. Even when the final answer is correct, incomplete workings or improper presentation can lead to loss of marks.
This shift means that students must treat presentations as seriously as they do accuracy. A neatly structured cash flow statement, properly formatted journal entries, and clearly shown calculations can make a noticeable difference in scoring.
Rather than repeatedly revising theory, students should now practice writing full answers exactly as they would in the board exam. The discipline of writing, not just solving things mentally, has become critical.
WHY ARE BUSINESS STUDIES PAPERS MORE CASE-BASED NOW?
Business Studies has moved significantly toward application-based evaluation. Questions are increasingly framed through case studies that require students to identify concepts, justify answers, and link ideas across chapters.
Students who rely on memorisation struggle in practical scenarios, while those who understand concepts and application perform better.
The board is testing interpretation skills. That means answers must be structured, directly linked to the case, and supported with clear reasoning. Writing relevant points rather than lengthy explanations improves both clarity and marks.
IS ECONOMICS STILL THE MOST SCORING SUBJECT IN COMMERCE?
Economics continues to be one of the highest-scoring subjects, but only for students who write with precision. Definitions must be exact, diagrams properly labelled, and answers logically structured.
Vague explanations or missing steps in numericals can reduce marks even if the student understands the concept. The board expects clarity, especially in macroeconomic explanations and statistical answers.
A well-drawn diagram, a correctly stated definition, and stepwise reasoning often distinguish a 4-mark answer from a full 6-mark score.
SHOULD STUDENTS REVISE THE SYLLABUS AGAIN OR SOLVE SAMPLE PAPERS?
At this stage of preparation, repeatedly reading the textbook may not be the most effective strategy. As Prashant Jain points out, many students lose marks not because they lack knowledge, but because their answers are not calibrated to board expectations.
Solving sample papers under strict exam conditions helps students understand time management, question interpretation, and answer length. It also highlights presentation errors that are easy to overlook during casual practice.
The final weeks before the exam should focus on refining answer structure, improving speed, and aligning responses with marking schemes.
THE REAL SHIFT IN CBSE COMMERCE EXAMS
The CBSE Commerce examination pattern is clearly evolving. It now rewards:
- Structured presentation in Accountancy
- Logical application in Business Studies
- Precision and clarity in Economics
Students who adapt to this shift, by practising full-length papers and improving answer presentation, are far more likely to secure top scores.
In today’s board exams, success is no longer about how much you remember. It is about how effectively you present what you know.
