CBSE Boards 12th Accountancy 2026 Exam: Student Reaction and Paper Analysis

Class 12 Accountancy board exam conducted by the Central Board of Secondary Education was held today, 24 February 2026, from 10:30 AM to 1:30 PM as per the official date sheet. Accountancy remains one of the most important subjects for commerce students because it directly impacts overall board percentage and future academic pathways in finance, business, and professional courses.

With the examination now completed, attention has shifted to student experiences, expected difficulty level, and paper structure. Based on initial feedback and teachers evaluation, a detailed paper analysis will be updated here to help students understand the exam pattern, question distribution, and scoring opportunities in the 2026 board examination.

Also Check Class 12 Accountancy Question Paper

CBSE 12th Accountancy Student Reactions and Difficulty Level

Initial student reactions play a key role in understanding the exam’s real difficulty level. Based on expected trends from past years and early discussions among candidates, the overall response is likely to reflect the following aspects.

Many students typically describe Accountancy papers as balanced when questions are directly based on NCERT concepts. If numerical questions are straightforward and theory questions are predictable, students usually find the paper manageable.

However, difficulty perception varies depending on preparation level. Students who practiced sample papers and previous year questions often find the paper easier compared to those who rely only on theory.

CBSE 12th Accountancy Section-wise Paper Analysis

The Accountancy paper is divided into two major parts that assess different conceptual areas. Understanding section-wise trends helps students evaluate performance more accurately.

Part A: Partnership Firms and Company Accounts

Part A typically carries higher weightage and focuses mainly on numerical accuracy and conceptual application. Students are expected to follow correct formats and show complete working steps.

Commonly assessed areas include:

• Fundamentals and reconstitution of partnerships

• Admission, retirement, or death of a partner

• Dissolution of partnership firms

• Issue and redemption of shares and debentures

Questions from this section often require adjustments, capital calculations, and balance sheet preparation. Difficulty largely depends on the number of adjustments involved.

Part B: Financial Statement Analysis / Computerised Accounting

Part B focuses more on interpretation and conceptual understanding. Students choose between financial statement analysis and computerised accounting based on their preparation.

This section generally evaluates:

• Financial statement preparation and analysis

• Ratio analysis and interpretation

• Cash flow statement preparation

• Application-based conceptual understanding

If questions are formula-based and structured, students usually find this section scoring. Interpretation-based questions increase analytical demand.

CBSE Class 12 Accountancy Topic-Wise Analysis 2026 (Expected)

Topic-wise analysis helps identify which chapters received maximum emphasis in the board paper. This information is useful both for performance evaluation and for guiding future aspirants.

Partnership accounting is expected to remain a major focus due to its conceptual importance and scoring potential. Company accounts questions usually test format accuracy and conceptual clarity. Financial statement analysis often includes practical interpretation of financial data.

A verified topic-weightage summary will be added after teachers review of the question paper.

Benefits of CBSE Class 12 Accountancy Paper Analysis 2026

Paper analysis is not only useful for evaluating performance but also for understanding exam standards and marking patterns. It helps students identify strengths and areas that need improvement.

The analysis will support students in:

• Estimating expected scores

• Understanding evaluation criteria

• Identifying high-weightage topic

• Improving answer presentation strategy

• Planning preparation for future exams

Such insights help both current and future students prepare more effectively.