The CBSE Class 12 Accountancy board exam 2026 has concluded, and detailed analysis from teachers across schools suggests the paper was balanced, moderately challenging, and closely aligned with the NCERT syllabus. Experts said the exam tested conceptual clarity and application, allowing students with regular practice to perform well.
The three-hour exam was conducted for 80 marks and included 34 questions divided into Part A and Part B. Part A, covering Accounting for Partnership Firms and Companies, was compulsory, while Part B offered a choice between Financial Statement Analysis and Computerised Accounting.
Vineeta Singh, Accounts Teacher from Lucknow, said the paper was well structured and covered all key areas. “Students with clear concepts and consistent practice would have found the paper manageable and scoring,” she said.
CA Kalpesh Shah, subject expert at Lancers Army Schools, described the paper as fair and concept-driven. He said the questions focused on understanding rather than memorisation.
Ankur Agarwal and Asif Khan, PGT Accountancy teachers at Jain International Residential School, Bengaluru, said the paper was moderately difficult and competency-focused. They noted that journal entries from Partnership Firms were not directly asked, but conceptual clarity from the topic was required to answer MCQs.
Narsingh Raghav, PGT Commerce at KIIT World School, Gurugram, said a few MCQs were moderately tricky and reflected a slightly new pattern. He added that in some questions, partners’ names, especially in Loan and Capital Accounts, required careful reading to avoid confusion. He also described the paper as slightly lengthy due to calculation-intensive questions, though overall balanced and well structured.
MCQs REQUIRED ANALYTICAL THINKING
The MCQ section emerged as the most challenging part of the paper. Experts said these questions required logical reasoning, adjustments, and interpretation of accounting information.
Teachers noted that the MCQs tested analytical ability rather than memory, reflecting CBSE’s increasing focus on competency-based assessment. Students who relied only on theoretical preparation may have found this section difficult, while those with practice could attempt it confidently.
The Cash Flow Statement question also appeared in a paragraph-based format instead of the usual Balance Sheet format. This required students to carefully read, interpret, and extract financial data before solving.
SHORT ANSWER AND PRACTICAL QUESTIONS REMAINED SCORING
The 3-mark and 4-mark questions were mostly direct and familiar. Experts said these questions provided good scoring opportunities for students who followed proper format and showed step-wise workings.
Share Capital and Admission of Partner questions were balanced, though slightly tricky in presentation. However, internal choices allowed students to attempt easier options.
In Part B, questions on Cash Flow Statement and Ratio Analysis were largely direct and student-friendly. Experts said students who maintained clarity and accuracy in calculations would have performed well in this section.
PAPER FAIR, BUT SLIGHTLY LENGTHY
Experts agreed that while the paper was balanced and fair, it felt slightly lengthy due to calculation-heavy questions. Time management and careful reading played an important role in completing the exam.
Overall, teachers said the paper rewarded conceptual clarity, practice, and systematic preparation.
“The paper tested clarity of concepts and practical understanding. Students who prepared consistently are likely to score good marks,” said CA Kalpesh Shah.
Except for the MCQs, which required extra attention, the rest of the paper remained accessible, giving most students a fair opportunity to score well.
