CBSE Class 12 Accountancy Board Paper Analysis: “The MCQs demanded strong conceptual understanding”

The Central Board of Secondary Education (CBSE) is conducting the Class 12 board exam 2026 from February to April in the traditional pen-and-paper format. As part of the ongoing CBSE board exams 2026, students appeared for the Accountancy paper on February 24, 2026.

The three-hour exam commenced at 10:30 am and concluded at 1:30 pm. Students were given an additional 15 minutes, from 10:15 am to 10:30 am, to read the question paper before beginning the exam.

As per estimates, over 45 lakh students are appearing for the board exams across India and abroad this year.

Format of the Question Paper

The question paper was of 80 marks, with a duration of three hours, and was divided into 2 parts.

Part A was compulsory for all candidates.

Part B had two options: (i) Analysis of Financial Statements and (ii) Computerised Accounting. Students were required to attempt only one of the given options.

Questions 1 to 16 and 27 to 30 carried 1 mark each.

Questions 17 to 20, 31, and 32 carried 3 marks each.

Questions 21, 22, and 33 carried 4 marks each.

Questions 23 to 26 and 34 carried 6 marks each.

Teacher Analysis

According to Ms Neha Malhotra, Accountancy Teacher at Apeejay School, Pitampura, the paper was balanced and well-structured, with a comprehensive coverage of the syllabus. It emphasised conceptual clarity and application-based understanding rather than rote learning.

She further pointed, “The MCQs demanded strong conceptual understanding and time management, especially as some questions were slightly time-consuming.”

She added that the short-answer questions (3 and 4 marks) were mostly direct and aligned with the syllabus. Students who presented their answers in a clear, step-wise manner will be able to score well.