CBSE Class 12 Accountancy 2026 Exam: What was the difficulty level of the exam?

The question paper contained over 30 questions divided into two parts – A and B. While part A was compulsory for all candidates, part B had two options – analysis of financial statements and computerised accounting. Students had to attempt only one of the given options. The question paper contained one, three, four, and six marks questions.

Notable features, as per the JIRS teachers, included competency-based MCQs requiring analytical thinking and conceptual clarity, assessing higher-order thinking skills. The paper covered all crucial syllabus aspects, with internal choices (OR options) providing flexibility and reducing stress.

A unique shift was seen in the Cash Flow Statement question, presented in paragraph format, testing attentiveness and analytical skills. Conceptual knowledge from Accounting for Partnership Firms was required for certain MCQs, indicating an integrated approach. Overall, the paper was thoughtfully designed, competency-oriented, and fair, manageable for students with strong foundations and practice.

CBSE Class 12 Accountancy board exam, as per Rajan Dutta, PGT Accountancy, Silverline Prestige School, was moderate in difficulty. The paper aligned with the syllabus and topics covered during the academic session.

As per Dutta, the question paper had a balanced mix of theoretical and practical questions. Most questions were based on the prescribed textbook and topics emphasised by teachers. Case-based and application-oriented questions required students to apply concepts, not just recall them, he said, adding that the numerical problems were generally straightforward, with some requiring careful working.

Students of Silverline Prestige School reported that the paper was moderate, with some finding case studies a bit time-consuming. Overall, the exam was a good assessment of students’ grasp of Accounts concepts, they added.

According to Dhruba Mijar, PGT-Commerce, Modern English School, Kahilipara, Guwahati, Assam, the Accountancy question paper was moderate, well-balanced, and fair with mostly straightforward MCQs.

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.

According to Narsingh Raghav (PGT Commerce), KIIT World School, Gurugram, a few MCQs were moderately tricky, and certain questions reflected a new pattern; however, it remained manageable.

In some questions, partners’ names, particularly in Loan and Capital Accounts, might cause confusion and require careful reading. Part B was generally easy and scoring. Overall, the paper was balanced and well-structured. It was slightly lengthy due to calculation-intensive questions. In general, the Class 12 CBSE Accountancy paper was considered comprehensive, fair and moderately challenging.

According to Chitrabhanu Murdia, PGT Accountancy, Witty International School, Udaipur, the CBSE Class 12 Accountancy Board Examination was fair, well-balanced, and thoughtfully structured, bringing reassurance to students. The paper followed the expected pattern, was syllabus-aligned, and had a moderate difficulty level, allowing students to approach it with confidence. A balance of theory and practical application tested analytical skills, and clear framing enabled comfortable completion within the time limit.

Anushka Jain, a Class 12 student from the same school, said, “The Accountancy paper was straightforward and scoring. Most questions were familiar, making it easier to attempt. The paper was well-structured, and I completed it without feeling rushed, gaining confidence for future exams.”