CBSE Class 12 Accountancy Paper Analysis 2026: The CBSE Class 12 Accountancy examination was held successfully today, February 24, 2026. According to teachers' analysis, a few one-mark questions were slightly confusing, though overall the paper was considered balanced.
"The 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," said Dhruba Mijar, PGT-Commerce at Modern English School, Kahilipara, Guwahati, Assam.
Mijar added that although the MCQ section was largely straightforward, two questions may have been slightly confusing for certain students.
CBSE Class 12 Accountancy Exam 2026: Section-Wise Detailed Analysis
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.
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.
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.
Neetu Singhal, Accountancy Faculty, Satya School, Gurugram said students found the question paper to be of moderate difficulty level.
"Although the paper had a sufficient number of choices, some students found it difficult to complete within the stipulated time. The six-mark question on Issue of Share Capital was in MCQ format and was considered easier by the students. Another six-mark question on the topic of Change in Profit Sharing Ratio appeared after a long time. Students found the question on Comparative Statements very easy; however, only a few were able to attempt the question on Ratio Analysis successfully." Singhal Said.
Ankur Agarwal and Mr. Asif Khan ,PGT ACCOUNTANCY , JAIN International Residential School (JIRS), Bengaluru said the examination paper was thoughtfully designed, competency-oriented, and aligned with contemporary assessment practices.
"Today's Accountancy examination can be described as moderately difficult, striking a thoughtful balance between conceptual understanding and application-based problem solving. At the same time, the paper was designed in a manner that even average students could score well with systematic preparation and conceptual clarity. A few questions were direct in nature, providing students with an opportunity to secure marks confidently. The question paper was well-structured and aligned with the prescribed syllabus, ensuring comprehensive coverage of all key areas.
A noteworthy feature of the paper was the inclusion of competency-based Multiple Choice Questions (MCQs). Several MCQs required analytical thinking and tested students' conceptual clarity rather than mere rote memorization. These questions assessed the learners' ability to interpret data, apply accounting principles, and evaluate financial information critically, reflecting the growing emphasis on higher-order thinking skills.
Pawan Talati, PGT (Accountancy), VidyaGyan School, Bulandshahr said Cash Flow Statement question was fairly direct, although there were parts that required some clever thinking.
"The internal choices provided in the paper were expected, particularly from the chapters on Admission of a Partner and Retirement of a Partner. The journal entry-based questions were well balanced with ledger preparation questions to practically demonstrate the procedure of accounts." Talati said.
"The Cash Flow Statement question was fairly direct, although there were parts that required some clever thinking. However, the rest of the questions in Part-B were on the easier side that made it a scoring section for not just the prepared but for average students as well. The multiple-choice questions were from the easy to moderate category that could be attempted by well-prepared students without fear.
Students of VidyaGyan School, Bulandshahr gave positive feedback regarding the examination. They said that the paper was within their grip owing to the efforts and preparation taken by them and also expect to secure good marks. On the other hand, some of the students from the school agreed that, they might lose one or two marks in the MCQ section, although the paper overall was easy." he added.
Overall, the examination paper was balanced and fair, and students with conceptual clarity will perform well.