CBSE 12 Accountancy Paper Analysis 2026: The Class 12 Accountancy paper 2026 was held on February 25, 2026, in a single shift from 10:30 AM to 1:30 PM. The accountancy paper had 34 questions, and all of them were compulsory. The question paper was divided into Parts A and B.
As per the feedback taken from the students who took the accountancy exam, it can be observed that the paper difficulty level was moderate. Overall the paper was balanced, while the prime focus of the question paper was on journal entries. There were 30% higher-order thinking skills questions and competency-based questions. As per a few students, time management became challenging, as even a few MCQs demanded lengthy calculations. The questions asked were majorly from the NCERT textbook. Part A had conceptual-based questions, while Part B had more direct questions.
Was the CBSE 12 Accountancy Paper Harder This Year?
No, the CBSE 12 Accountancy paper was not tough this year.
- In 2026, the paper was moderate, balanced, and concept-driven.
- While, in 2025, the paper was moderate but was more inclined towards calculation.
As per the experts and student feedback, the paper in 2026 was not harder in comparison to 2025. Both years, the paper followed CBSE's emphasis and was backed by practical questions and MCQs. In 2025, the paper was more calculation-driven and lengthy, but in 2026, numericals were defined. The main challenge in 2026 was time management and interpretation of case-based MCQs.
CBSE 12 Accountancy Analysis as per Experts
As per the subject experts of CBSE 12 Accountancy paper, the paper review is as follows:
- MCQ questions included analytical thinking.
- The layout of cash flow questions was changed. It was in paragraph format this year, ditching the old school pattern.
- Part B questions were largely straightforward and helped in scoring more marks.
- All questions were asked from within the textbook.
- Time management was a bit challenging as the paper was lengthy.
- The questions were not difficult but demanded efficient time allocation.
- Numericals took the most time for most of the candidates.
Experts call the paper moderate but lengthy. The balanced nature of the paper will maintain the impact on the overall score. Students who have a strong conceptual base can score higher.
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