CBSE Class 12 Accountancy Exam Analysis 2026: Easy or Tough? Check Paper Review

The CBSE Class 12 Accountancy Board Exam 2026 has now been conducted across India, and lakhs of commerce stream students appeared for this important paper on February 24, 2026. Just after the exam ended, students and teachers shared their first reactions about the paper’s difficulty level, question pattern, and time management.

In this article, we explain the complete paper analysis in simple English — including what was asked in the exam, how difficult the paper was, which sections were scoring, and what students can expect during evaluation.

CBSE Class 12 Accountancy Exam 2026: Basic Details

The CBSE Class 12 Accountancy theory exam was held from 10:30 AM to 1:30 PM for 80 marks, while the remaining 20 marks are based on project work.

Students from commerce stream appeared for the exam at different centres across the country as part of the ongoing CBSE board exams 2026.

Difficulty Level: Easy to Moderate but Time-Consuming

As per initial feedback from students and subject experts:

• The overall paper was easy to moderate in difficulty level.
• Around 30% questions were easy, based on basic concepts.
• Nearly 50% questions were moderate, requiring calculation and application.
• About 20% questions were slightly tough, mainly from Company Accounts.

Many students said that the paper was not very tricky but was lengthy, which made time management a challenge during the exam.

Teachers also described the question paper as balanced and fully based on the CBSE syllabus, with no major surprises for students who prepared properly.

Section-Wise Paper Analysis

Part A: Partnership & Company Accounts

This section had most of the numerical questions. Topics like:

• Partnership firms
• Share capital
• Retirement of partners
• Revaluation accounts

required step-by-step calculations. Students reported that these questions were doable but took more time to solve.

Part B: Financial Statement Analysis

This section was considered:

• Easy
• Direct
• Scoring

Questions from cash flow statements and ratio analysis were asked in a familiar pattern. Many teachers believe this part helped students score good marks.

MCQs and Case-Based Questions

CBSE has recently increased focus on competency-based questions. In this year’s paper too:

• Multiple-choice questions were mostly simple
• Some case-based questions needed logical thinking

Nearly half of the paper included conceptual or application-based questions to test understanding rather than rote learning.

Was the Paper According to Sample Paper Pattern?

Yes. Most experts confirmed that:

• The exam followed the latest CBSE sample paper pattern
• Questions were from the prescribed syllabus
• Format was similar to previous year trends

Students who practised sample papers and numerical questions regularly found the paper manageable.

Why This Exam Matters for Commerce Students

Accountancy is one of the most important subjects for:

• B.Com aspirants
• CA Foundation students
• Business and Finance degree courses

Since this subject is calculation-based, scoring high marks can increase overall board percentage significantly.

Expected Impact on Results

Because the paper was:

• Balanced
• Mostly syllabus-based
• Easy to moderate

students who managed time properly and attempted all questions carefully are expected to score well. However, those who struggled with lengthy numerical problems may see a slight drop in marks.

What Happens Next?

Now that the exam is completed:

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• CBSE will begin evaluation of answer sheets
• Students should now focus on upcoming board exams
• Official answer key is usually not released by CBSE

The final results are expected in the coming months after all subject exams are completed.

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