CBSE 12 Accountancy Exam: Moderate, Balanced, NCERT Based

The CBSE held the Class 12 Accountancy board exam 2026 today successfully across the country. As per the reactions from teachers and experts, the paper was easy to moderate, balanced, and largely based on the NCERT syllabus.

The exam focused on testing conceptual clarity and application, giving an advantage to students who had prepared regularly. As per the exam analysts paper was well structured and covered the syllabus evenly.

Students with clear concepts and consistent practice were likely to find the paper manageable and scoreable. Also, the design of the paper ensured that students were tested on understanding rather than memorisation.

The Multiple-choice questions (MCQs) required logical thinking and accuracy. Some questions required calculation, and some needed conceptual clarity. Those who relied on theory might find this section a bit difficult.

The 3 and 4-mark questions were direct and from the familiar topics. These questions gave students a chance to score well.

Share Capital questions were slightly tricky in presentation, but students had the option to attempt the easier alternative.

The Admission of Partner question requried adjustment but the journal entries was standard.

Cash Flow and Ratio Analysis were direct and scoring. These questions followed the usual pattern.