CBSE Class 12 Accountancy paper concept-based, mostly scoring

The CBSE Class 12 Accountancy board exam 2026 has concluded, with teachers and subject experts describing the paper as easy to moderate and closely aligned with the NCERT syllabus.

The CBSE Class 12 Accountancy board exam 2026 has concluded, and detailed analysis from teachers across schools suggests the paper was balanced, moderately challenging, and closely aligned with the NCERT syllabus. Experts said the exam tested conceptual clarity and application, allowing students with regular practice to perform well.

The three-hour exam was conducted for 80 marks and included 34 questions divided into Part A and Part B. Part A, covering Accounting for Partnership Firms and Companies, was compulsory, while Part B offered a choice between Financial Statement Analysis and Computerised Accounting.

Vineeta Singh, Accounts Teacher from Lucknow, said the paper was well structured and covered all key areas. “Students with clear concepts and consistent practice would have found the paper manageable and scoring,” she said.

CA Kalpesh Shah, subject expert at Lancers Army Schools, described the paper as fair and concept-driven. He said the questions focused on understanding rather than memorisation.

Ankur Agarwal and Asif Khan, PGT Accountancy teachers at Jain International Residential School, Bengaluru, said the paper was moderately difficult and competency-focused. They noted that journal entries from Partnership Firms were not directly asked, but conceptual clarity from the topic was required to answer MCQs.

Narsingh Raghav, PGT Commerce at KIIT World School, Gurugram, said a few MCQs were moderately tricky and reflected a slightly new pattern. He added that in some questions, partners’ names, especially in Loan and Capital Accounts, required careful reading to avoid confusion. He also described the paper as slightly lengthy due to calculation-intensive questions, though overall balanced and well structured.