The Central Board of Secondary Education (CBSE) Class 12 Accountancy examination for 2026 has concluded, and feedback from teachers indicates that the paper was concept-driven and scoring in nature. Educators described it as easy to moderate in difficulty and closely aligned with the NCERT syllabus.

Subject experts across schools stated that the paper maintained a balanced structure and assessed conceptual understanding and practical application. Students with consistent practice and strong fundamentals were expected to perform well.

Exam Structure and Pattern

The three-hour examination carried 80 marks and included 34 questions divided into Part A and Part B. Part A, covering Accounting for Partnership Firms and Companies, was compulsory. In Part B, students could choose between Financial Statement Analysis and Computerised Accounting.

Teachers observed that the paper was well-structured and covered key areas from the syllabus. Experts described it as fair and focused on understanding rather than rote memorisation.

MCQs Required Analytical Thinking

The multiple-choice section was considered the most challenging part of the exam. These questions required logical reasoning, interpretation of financial information, and careful adjustments rather than simple recall.

Educators noted that this reflects CBSE’s growing emphasis on competency-based assessment. Students who relied only on theory may have found this section demanding, while those with adequate practice were better prepared.

The Cash Flow Statement question was presented in a case-based format instead of the traditional Balance Sheet format, requiring students to carefully analyse and extract data before solving.

Short-Answer and Practical Questions Remained Scoring

The 3-mark and 4-mark questions were largely direct and familiar. Teachers stated that these provided strong scoring opportunities for students who followed proper formats and showed step-by-step workings.

Questions on Share Capital and Admission of Partner were balanced, though some required careful reading. Internal choices allowed students to attempt more comfortable options.

In Part B, Cash Flow Statement and Ratio Analysis questions were mostly straightforward. Accuracy in calculations and clarity in presentation were key to securing good marks.

Overall Assessment

While the paper was considered fair and balanced, many teachers felt it was slightly lengthy due to calculation-intensive questions. Effective time management played an important role in completion.

Overall, the examination rewarded conceptual clarity, regular practice, and systematic preparation. Apart from the analytical MCQs that required extra attention, the rest of the paper remained accessible and scoring for well-prepared students.