The CBSE Class 12 Accountancy examination was conducted today across the country in a single shift from 10:30 AM to 1:30 PM. Lakhs of commerce students appeared for the paper at designated centres under standard board guidelines.
The official question paper PDF has now been released. Students can use it to verify responses, review the question pattern, and analyse their performance after the examination.
Initial reactions from students who appeared for the examination at Sarvodaya Kanya Vidyalaya, Khajoori Khas, and GGSSS Sonia Vihar described the paper as moderately difficult but time-consuming.
From GGSSS Sonia Vihar, Shivangi said, “The paper was lengthy, and Section 3 was particularly tough. Section 2 was fine, and I somehow managed to finish it on time.”
Priyanka added, “Despite my best efforts, I could not finish the paper on time. It was very lengthy, though the questions were moderate overall.”
Diya commented, “Overall, the paper was moderate. Section 3 required extra focus, but Section 2 was manageable.
Time was a real challenge. ”
Mini Manoj from Ryan International School, Mayur Vihar, said, “The paper was easy, and most of the questions were direct from the syllabus.”
Gitismita Das of Sai Vikash School, Guwahati (Ahom Gaon), said, “Overall, the paper was good and well-structured. However, it felt a bit lengthy. For Accountancy, especially, the time limit was a constraint, and we needed more time to complete it comfortably.”
Anushka Jain, a Class 12 student from 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 practised 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 confidence for the rest of the exams.
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Several students noted that while the questions were largely based on the prescribed syllabus and familiar concepts, completing all sections within the given time required careful planning and time management.
- Direct link to check and download the CBSE Class 12 Accountancy paper PDF 2026
According to a joint analysis by Ankur Agarwal and Asif Khan, PGT Accountancy, Jain International Residential School (JIRS), Bengaluru, the examination was moderately difficult and balanced conceptual understanding with application-based problem solving.
They noted that the paper was structured in a way that allowed average students to score well with systematic preparation and conceptual clarity. The question paper covered all major units and remained aligned with the prescribed syllabus.
Dhruba Mijar, PGT-Commerce, Modern English School, Kahilipara, Guwahati, said, “The question paper was moderate, well-balanced, and fair. The MCQs were mostly straightforward, though two questions might have been slightly confusing for some students.
However, students with clear concepts could answer them easily. The 3–4-mark questions from Accounting for Companies were of good standard, and the 3-mark questions from Accounting for Partnership were common and doable. The 6-mark long questions had no tricky parts. The Financial Statements Analysis section was also simple, with easy and direct ratios. Overall, it was a fair paper. Students who practised CBSE sample papers and other model papers will score very good marks. ”
Rajan Dutta, PGT Accountancy, Silverline Prestige School, added, “The recently concluded CBSE Class 12 Accounts board exam was moderate in difficulty. The paper had a balanced mix of theoretical and practical questions. Most questions were from the prescribed textbook and topics emphasised 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. ”
He further said, “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.”
Teachers highlighted that the paper included competency-based MCQs requiring analytical thinking and interpretation of financial data.
Internal choices in sections offered flexibility, while the paragraph-based Cash Flow Statement question tested attentiveness, interpretation, and technical accuracy. Overall, the exam effectively assessed both procedural knowledge and conceptual understanding.
Naresh Bhardwaj, PGT Accountancy, Mayoor School, Noida, described the paper as moderate and well-aligned with the CBSE sample paper pattern.
He said the question paper focused on conceptual understanding, with some one-mark questions designed to test precise reading and clarity of concepts.
He noted that Part A was moderately challenging with a stronger conceptual focus, while Part B was comparatively manageable. The paper was not very lengthy, but required effective time management due to the nature of the questions.
Bhardwaj added that the numerical questions were appropriate, though some required careful application.
He said the paper was fully aligned with the NCERT syllabus and observed that a few students found certain one-mark questions slightly thought-provoking.
Summing up the paper, he described it as “a well-structured and concept-oriented examination that assessed students’ conceptual clarity along with their practical application skills.”
Manu Taunk, PGT-Commerce, Global Indian International School, Noida, said, “The Accountancy question paper was well-structured, balanced, and aligned with the prescribed syllabus.
The overall pattern followed the blueprint and previous year questions, making the format predictable and student-friendly. ”
He added that the marks distribution ensured a fair mix of competency-based, short-answer, and long-answer questions. Numerical questions tested conceptual clarity and practical application, while theoretical questions were direct and clearly worded. Internal choices were balanced, and all major topics were covered proportionately.
According to him, the paper maintained a moderate difficulty level and encouraged analytical thinking.
Mr. Chitrabhanu Murdia, PGT Accountancy, Witty International School, Udaipur, said, “The paper was fair, well-balanced, and thoughtfully structured. All sets followed the expected pattern and were aligned closely with the prescribed syllabus.”
He noted that the overall difficulty level ranged from easy to moderate, with a balanced mix of theory and practical application. The questions were clearly framed and manageable within the allotted time, allowing students to complete the paper comfortably without undue pressure.
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