CBSE Class 12 Accountancy Paper Analysis 2026 (OUT), Check Difficulty Level

CBSE Class 12 Accountancy Paper Analysis 2026: CBSE Class 12 Accountancy board exam was successfully conducted on 24 February 2026 from 10:30 AM to 1:30 PM. Following the conclusion of the exam, detailed student feedback and expert reviews indicate that the paper (Q.P. Code 67/1/1) was well-balanced and moderate in terms of difficulty.

CBSE Class 12 Accountancy Paper Analysis 2026: Overall Paper Structure

The examination consisted of 34 compulsory questions carrying a total of 80 marks. The paper was structured into two primary sections:

• Part A (Compulsory): Focused on "Accounting for Partnership Firms and Companies" (Questions 1–26).
  
  

• Part B (Choice-based): Students chose between Option I: Analysis of Financial Statements or Option II: Computerised Accounting (Questions 27–34).

The question types were distributed as follows to test both conceptual clarity and practical application:

• 20 MCQs (1 mark each): Testing quick recall and basic calculations.

• 6 Short Answer (3 marks each): Requiring concise explanations or small numerical solutions.

• 3 Long Answer Type-I (4 marks each): Focusing on detailed accounting entries and intermediate-level problems.

• 5 Long Answer Type-II (6 marks each): Comprehensive questions on Partnership and Company accounts.

Read Also: CBSE Class 12 Accountancy Question Paper 2026

CBSE Class 12 Accountancy Exam 2026: Topic-Wise Analysis & Important Question Trends

Partnership Accounting

This section saw heavy weightage with a focus on practical applications. Key questions included:

• Goodwill Valuation: Question 17 required calculating goodwill using both the Capitalisation of Super Profits and the Super Profit Method at four years' purchase.
  
  

• Admission & Retirement: Topics included determining the proportionate capital for a new partner (Question 5) and calculating the firm's goodwill upon a partner's retirement based on a "full settlement" claim (Question 16).
  
  

• Adjustments: An interesting adjustment entry was required for Interest on Capital when it was erroneously allowed at 12% instead of the deed-mandated 10% (Question 18a).

Company Accounts

Questions on shares and debentures were designed to test specific legal and accounting provisions:

• Issue of Shares: Question 12 tested knowledge of the maximum discount allowed on the reissue of forfeited shares.

• Debentures: Calculations were required for the "loss on issue of debentures" involving redemption at a premium and determining interest due on debentures issued at a discount.

Also check: Commerce Batch Class 12th Parishram 2027

CBSE Class 12 Accountancy Paper Analysis 2026: Student Reactions

Most students found the MCQs relatively straightforward, though a few conceptual questions, like the Assertion-Reasoning question on partnership agreements (Question 2), required careful reading. Experts noted that the inclusion of multiple internal choices in questions concerning loan interests, profit-sharing ratios, and share forfeiture provided significant relief to students. While the paper was moderately long, the 15-minute reading time allowed students to strategize their choices effectively.