CBSE Class 12 Accountancy Paper Analysis: Moderate overall; competency-based MCQs, no journal entry questions

The CBSE Class 12 Accountancy paper was moderate in difficulty with competency-based Multiple Choice Questions (MCQs). No question in the CBSE Class 12 accountancy paper required students to pass journal entries from the topic accounting for partnership firms, the analysis report says. CBSE Class 12 Board Exam 2026 LIVE.

Asif Khan, PGT Accountancy, Jain International Residential School (JIRS), Bengaluru, said that a few questions in the CBSE Class 12 accounts paper were direct in nature, providing students with an opportunity to secure marks confidently.

“The question paper was well-structured and aligned with the prescribed syllabus, ensuring comprehensive coverage of all key areas,” Khan added.

The Central Board of Secondary Education conducted the Class 12 accountancy paper today from 10:30 am to 1:30 pm. Several MCQs required analytical thinking and consensual clarity, as per the subject expert.

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'Class 12 Accountancy paper mix of theory, practical'

According to Rajan Dutta, PGT Accountancy, Silverline Prestige School, the CBSE Class 12 accountancy board exam was aligned with the syllabus and topics covered during the academic session.

“The question paper had a balanced mix of theoretical and practical questions. Most questions were based on the prescribed textbook and topics emphasized by teachers. Case-based and application-oriented questions required students to apply concepts, not just recall them. Numerical problems were generally straightforward, with some requiring careful working,” Dutta said.

The CBSE Class 12 Accountancy paper had theoretical dimensions of each module, which allowed students to demonstrate both procedural knowledge and conceptual understanding, the subject expert said.

“An interesting structural shift was observed in the Cash Flow Statement question. Instead of presenting it in the conventional Balance Sheet format, the question was framed in a paragraph-based format,” Khan said.