By Dhruba Mijar, PGT-Commerce, Modern English School, Kahilipara, Guwahati, Assam:

The Class XII Accountancy paper was widely perceived as moderate, well-balanced, and student-friendly. It successfully tested conceptual clarity without introducing any major surprises. The paper adhered closely to the CBSE curriculum, ensuring that a well-prepared student found it highly manageable. Below is a detailed breakdown of the paper.

Section A: Multiple Choice Questions (MCQs) - 1 Mark Each

The MCQ section was largely straightforward and designed to test fundamental knowledge. Most questions were direct, requiring quick recall of basic terms, concepts, and accounting treatment knowledge.

The Challenge: Approximately two questions were slightly more analytical and could have caused momentary confusion. For students with a firm grip on concepts, particularly those who understood the 'why' behind accounting rules, these questions were not a significant hurdle. This section rewarded clarity over last-minute cramming.

Section B: Short Answer Questions - 3 & 4 Marks

This section contained the most varied questions in terms of difficulty, divided by topic.

1. Accounting for Partnership Firms (3 Marks): These questions were described as common and highly doable. They focused on routine adjustments. Students who had practiced the fundamental journal entries and formats found this part to be a scoring opportunity.

2. Accounting for Companies (4 Marks): This sub-section presented questions of a "good standard." Unlike the partnership questions, these required a slightly deeper application of concepts. While not overly complex, these questions demanded careful reading and step-by-step working to avoid silly mistakes.

Section C: Long Answer Questions - 6 Marks

This was the most reassuring part of the paper for students. The six-mark questions were devoid of any tricky components or unexpected twists. They were textbook-style problems that tested the core process of accounting.

Students who had thoroughly practised sample papers found these questions familiar and easy to attempt within the time limit.

Section D: Financial Statements Analysis - 3 & 6 Marks

This section was a clear gift to students. The questions on Analysis of Financial Statements, particularly on Accounting Ratios, were simple and direct. There were no complex, combined ratio calculations.

Overall, the paper was a fair and accurate test of the syllabus. The key to success was consistent practice and conceptual clarity.

According to Dhruba Mijar, PGT-Commerce, Modern English School, Kahilipara, Guwahati, Assam, "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."

The CBSE Board 2026 examinations are currently underway, and students have raised several queries regarding the recent changes introduced by the Board. Key concerns include whether students can improve their practical examination scores and what happens if a student misses a practical exam. Read full story here

The Class 12 Accountancy paper has concluded.

The Class 12 paper analysis can be checked by students after the Accountancy paper is over.

Time is running out for students appearing in the CBSE Class 12 Accountancy exam, with just one hour left before the paper concludes. Invigilators will shortly instruct candidates to finish up and stop writing.

The Class 12 Accountancy board exam 2026 began today at 10:30 AM at centres across the country. In line with CBSE rules, students were given 15 minutes to read the question paper beforehand, helping them understand the questions and strategize their approach.

The CBSE Class 12 Accountancy Exam 2026 is about to begin. Students should reach their exam centres promptly, as entry will not be allowed after 10:00 AM. Question papers will be handed out to all candidates by 10:15 AM. Don't forget to carry your admit card with you.

The Central Board of Secondary Education (CBSE) has issued an advisory cautioning students, parents, and schools against the circulation of fake news and rumours related to the board exams 2026.

Urging all stakeholders to remain vigilant, the Board noted that in previous years, certain unscrupulous elements attempted to mislead students and parents by spreading unverified information on social media during the examination period. Such misinformation often includes false claims about question paper leaks and the circulation of purported question papers for Class 10 and Class 12 examinations.

"Believing in, engaging with, or forwarding such baseless content may create unnecessary anxiety and confusion, and may adversely affect the preparedness of students at this crucial stage. The Board assures all stakeholders that robust arrangements and strict measures have been put in place to ensure the smooth, secure, and fair conduct of the Board's examinations, as in previous years," the advisory stated.

To pass the Class 12 Accountancy board exam, students must secure at least 33% overall.

It is important to note that passing is required separately for both the Theory paper and the Internal Assessment.

Minimum Passing Marks:

Theory Paper (80 marks): 26 marks

Internal Assessment (20 marks): 7 marks

The Internal Assessment usually includes periodic tests, subject enrichment activities, and notebook submissions.

1. Quickly revise Accounting for Share Capital, Partnership, Cash Flow Statement, and Financial Statement Analysis.

2. Double-check calculations in goodwill adjustments, share forfeiture, and depreciation.

3. Allocate time wisely; don't spend too long on a single question.

4. Keep key formulas and ratios ready for quick recall.

5. Read questions carefully and note if internal choice is offered.

6. Stay calm and confident to avoid silly mistakes.

7. Carry admit card, school ID, pens, pencil, eraser, geometry box, and a transparent water bottle.

Class 12 exams will end on April 10 while Class 10 exams will conclude on March 10.

As per CBSE's updated examination pattern, the 2026 Accountancy paper features a greater number of competency-based and case-study-oriented questions. These are designed to assess students' analytical thinking and practical application of concepts, moving beyond simple theory-based or rote learning questions.

The Class 12 Accountancy question paper for the 2026 board examination includes a total of 34 questions that students must attempt. The paper is split into two sections - Part A and Part B.

Part A is compulsory and accounts for 56 marks. Part B, carrying 24 marks, provides students with an option to choose between questions from Financial Statement Analysis or the Cash Flow Statement unit.

Students should be careful to avoid calculation mistakes, especially in topics like goodwill adjustments and share forfeiture. Make sure to include proper narrations in journal entries wherever required. Also, box the final answers clearly and provide neatly presented working notes with correct references.

Candidates appearing for the Accountancy board exam should ensure they have their CBSE admit card and a valid school identity card with them. Required stationery such as blue or black ballpoint pens, pencils, an eraser, and a transparent geometry box must also be carried. Students may bring a transparent water bottle.

They must not carry any electronic devices, including mobile phones, smartwatches, or calculators. Written notes, papers, or chits are not permitted inside the examination hall under any circumstances.

In Class 12, around 10.2 lakh boys and 8.3 lakh girls will be taking the board examinations this year.

The CBSE Class 12 Accountancy Board Exam 2026 is scheduled to be conducted today from 10:30 AM to 1:30 PM. Students must carry their admit cards to the examination centre without fail.