The CBSE board exams 2026 are currently underway for both Classes 10 and 12 across the country. The CBSE Class 12 Accountancy exam was conducted on February 24, 2026. The three-hour paper carried 80 marks and comprised 34 questions divided into Part A and Part B.
Part A, covering Accounting for Partnership Firms and Companies, was compulsory for all students. Part B offered a choice between Analysis of Financial Statements and Computerised Accounting, of which candidates had to attempt one.
As per feedback from teachers across schools, the paper was moderate in difficulty and balanced in structure. It tested both conceptual clarity and application-based problem solving. While many questions were direct and scoring, a few MCQs and 1-mark questions were slightly tricky and required careful reading.
Several educators noted that around half of the paper showed some deviation from the exact sample paper format, especially in certain 6-mark questions. Internal choices in long-answer questions were slightly different from previous trends, making the paper feel a bit unexpected for some students.
Questions from Partnership Firms, including Admission and Death of a Partner, required accuracy in journal entries and proper presentation. A case study-based question from Shares followed a pattern similar to last year. The Cash Flow Statement question was described as slightly tricky and required careful working.
Overall, teachers agreed that the paper was syllabus-aligned, fair and manageable for students with systematic preparation and strong concepts. Most students were able to complete the exam on time.
Students can check the full question paper here for detailed review and self-assessment.
Check out the CBSE Class 12 Accountancy question paper 2026 in full here (Set 1):
Check out the CBSE Class 12 Accountancy question paper 2026 in full here (Set 3):
Check the CBSE Class 12 Accountancy paper analysis Live Blog here.
