CBSE Board Accountancy Exam 2026: Was the Exam Tough or Easy?

If you have just come out of the CBSE Class 12 Accountancy Board Exam 2026 and are unsure about your performance, you are not alone. Accountancy is a subject where students often feel confident during calculations but start doubting themselves after the exam, especially regarding adjustments and final answers.

Based on early student reactions and feedback, the CBSE Board Accountancy Exam 2026 was described as moderate in difficulty, with a balanced mix of theory and numerical questions. While most questions were within the prescribed syllabus and NCERT pattern, some students found a few adjustments and case-based questions slightly lengthy.

This detailed analysis of the 24th February paper examines the overall difficulty level, section-wise performance, and whether the paper matched expectations before the board exam.

CBSE Board Accountancy Exam 2026 Overview

According to student feedback:

• The paper was largely NCERT-based.

• Most numerical questions were concept-driven.

• Theory questions were direct and manageable.

• A few questions required careful reading due to adjustments.

Many students felt the paper was fair but slightly time-consuming due to lengthy calculations.

Section-Wise CBSE Class 12 Accountancy Paper Analysis 2026

A closer look at the CBSE Board Accountancy Exam 2026 shows a well-structured and balanced question paper.

Section A Partnership Firms and Companies Accounts

This section included questions from:

• Admission and Retirement of Partners

• Dissolution of Partnership Firm

• Issue and Redemption of Shares and Debentures

Most students found partnership questions manageable, but adjustments required careful attention. Share capital and debenture questions were largely formula-based and straightforward for students who practiced regularly.

Some students mentioned that working notes were slightly lengthy, which made time management important.

Section B Financial Statement Analysis

This section covered:

• Comparative Statements

• Common Size Statements

• Ratio Analysis

• Cash Flow Statement

Ratio analysis and comparative statements were direct and scoring. However, the cash flow statement required proper classification of activities, and minor mistakes in calculations could affect the final answers.

Students who practiced previous year questions found this section comfortable.

Case-Study Based Questions

Case-study or application-based questions tested conceptual clarity rather than memorization. Most students described them as moderate but manageable with a proper understanding of accounting standards and formats.

Was the CBSE Board Accountancy Exam 2026 Tough or Easy?

Overall, students rated the CBSE Class 12 Accountancy Board Exam 2026 as:

• Easy to Moderate for well-prepared students

• Moderate for average preparation

• Lengthy for some due to detailed calculations

The paper was not considered unexpectedly tough. Most questions were within the syllabus and followed the expected board pattern.

What Students Found Easy in CBSE Accountancy Paper 2026

• Theory-based questions

• Ratio analysis

• Share capital questions

• Structured journal entries

These areas were scoring for students who revised the NCERT thoroughly.

What Students Found Slightly Challenging

• Time management due to lengthy working notes

• Multiple adjustments in partnership questions

• Minor calculation errors in cash flow statements

Careful reading and organized presentation were important in this paper.

Did the Accounts Paper Follow the Expected Pattern?

Yes, the CBSE Board Accounts Exam 2026 followed the standard blueprint:

• Balanced internal choices

• Mix of theory and practical questions

• Case-based competency questions

• Step-wise marking structure

Students who practiced sample papers found the format familiar.

Overall CBSE Class 12 Accountancy Paper Analysis 2026

The overall analysis suggests that the paper was:

• Concept-based

• NCERT-aligned

• Moderately lengthy

• Fair in difficulty

Most students were able to attempt all questions within the given time, though some felt slightly rushed toward the end.

Compared to subjects perceived as more unpredictable, Accountancy was seen as balanced and scoring for those with regular practice.