CBSE Class 12 Accountancy Board Exam 2025 vs 2026: Paper Difficulty Level

CBSE Class 12 Accountancy Board Exam 2025 vs 2026 comparison helps students understand the recent changes in question pattern and difficulty level. The 2026 Accountancy board exam was conducted on 24 February 2026. After the exam, many students want to know how it compared with the 2025 paper in terms of difficulty and structure.

Both papers followed the prescribed format set by the board. However, there were differences in numerical application, adjustment depth, and theory clarity. This CBSE Class 12 Accountancy Board Exam 2025 vs 2026 analysis will help students to understand the current trend, focus on important chapters, and improve their time management strategy.

It also gives clarity about which paper required more conceptual understanding and which paper was more balanced.

CBSE Class 12 Accountancy Exam 2025 v/s 2026: Detailed Comparison

CBSE Class 12 Accountancy Board Exam 2025 vs 2026 comparison reveals a shift toward more analytical questions. While both years focused on the NCERT syllabus, the 2026 paper introduced new formats in the calculation sections.

CBSE Class 12 Accountancy Exam 2025 Difficulty Analysis

The 2025 exam was widely regarded as a tough and lengthy paper by students and teachers alike. Many students struggled to complete the numerical problems within the three-hour time limit.

• Part A was the hardest section: Questions on Partnership and Company accounts involved deep adjustments and heavy calculations.

• Lengthy Numerical Problems: Most 6-mark questions required extensive working notes, which consumed significant time.

• Tricky MCQs: The objective questions were not direct and required solving small numerical steps first.

• Focus on Retention: The paper tested the students' ability to remember complex formats and multiple adjustments simultaneously.

CBSE Class 12 Accountancy Exam Section-Wise Trend (2025)

The CBSE Class 12 Accountancy Board Exam 2025 vs 2026 trend shows that 2025 focused heavily on traditional ledger preparation.

• MCQs & Assertion-Reason: Moderately challenging with close options.

• Admission & Retirement: Involved complex hidden goodwill and capital adjustment calculations.

• Cash Flow Statement: The traditional balance sheet format was used, but adjustments were quite lengthy.

• Ratio Analysis: Focused on direct formula application with moderate complexity.

CBSE Class 12 Accountancy Question Paper PDF 2025

Students can refer to the official paper for practice and revision.

CBSE Class 12 Accountancy Exam 2026: Difficulty Analysis

The 2026 paper was more balanced compared to the 2025 version. Experts described it as "student-friendly" because it focused more on logic than on rote memorization.

• Moderate Overall Difficulty: The paper followed the official sample paper very closely.

• Competency-Based Questions: Nearly 50% of the paper tested how well students could apply accounting principles to real scenarios.

• Paragraph-Based Cash Flow: A unique change was seen where the Cash Flow question was given in a paragraph instead of a table.

• Manageable Calculations: While still calculation-intensive, the numbers were easier to handle than in the 2025 paper.

CBSE Class 12 Accountancy Exam Section-Wise Trend (2026)

The CBSE Class 12 Accountancy Board Exam 2025 vs 2026 section-wise review highlights a move toward higher-order thinking skills.

• Section A (Partnership): Focused on journal entries rather than just preparing large ledgers.

• Section B (Financial Analysis): Remained the scoring part of the paper with direct ratio questions.

• MCQs: Required logical reasoning and interpretation of financial data.

• Case Studies: These were direct and based on standard NCERT examples.

CBSE Class 12 Accountancy Question Paper PDF 2026

Students can download the latest paper to understand the exam trend well:

Major Differences Between 2025 and 2026 Papers

The primary difference in the CBSE Class 12 Accountancy Board Exam 2025 vs 2026 lies in the nature of the questions. The 2025 paper was a test of speed and calculation, whereas the 2026 paper was a test of conceptual clarity.

The CBSE Class 12 Accountancy Board Exam 2025 vs 2026 comparison shows that CBSE is now prioritizing understanding over mechanical calculation.