CBSE Class 12 Accountancy Exam Analysis 2026 OUT; Check Difficulty Level, Students' Reactions & Paper Pattern

CBSE class 12 accountancy exam analysis 2026 is out. Students shared that the exam was overall moderate. The paper was balanced but it tested the conceptual understanding of students. A few students reported that time management was a challenge during calculation. Check the complete class 12 CBSE accounts paper analysis 2026, difficulty level and student reactions here.

CBSE Class 12 Exam Analysis 2026: The Central Board of Secondary Education conducted the Class 12 Accountancy exam today, February 24, 2026. The theory exam was conducted between 10:30 AM to 1:30 PM for 80 marks. As per the initial students’ reactions, the CBSE class 12 accountancy paper 2026 difficulty level was moderate. However, the paper demanded high conceptual understanding. A few students highlighted that they struggled to manage time during the examination. Though the paper was balanced, the numerical section tested their forbearance.

CBSE Class 12 Accounts Exam 2026 Difficulty Level

The overall difficulty of the 2026 CBSE accounts paper was moderate. The majority of questions were from the NCERT syllabus. The calculation part made the paper a little tricky but doable. A few students reported that they reach the exam centre five minutes before the gate closing time due to traffic. Students who had a good understanding of the concepts were able to solve the Multiple Choice Questions (MCQs) in Part A. Meanwhile, the questions in Part B (Financial Statement Analysis) were more direct. 

Students' Reaction on CBSE 12th Accountancy Paper 2026

Commerce students who appeared in the accounts exam today shared a mixed response. Some students said the paper was easy in comparison with the previous year, while some said that they were not able to complete the numericals on time. A student said, “The paper was balanced, but tricky for several questions. The MCQs were doable but tested conceptual clarity”.

CBSE 12th Accountancy Paper Pattern 2026 

The question paper followed the CBSE paper pattern guidelines, and the format was as described below:

CBSE Class 12 Accountancy Answer Key 2026

The CBSE accounts paper solution and answer key 2026 will help students to know the correct answers to the questions asked in the exam. The accounts paper solutions are being provided by Shiksha experts for all sets, i.e. Set 1, Set 2 and Set 3. Students can check the Series PRQ58 Set 2 QP Code-67/5/2 paper solution for MCQ questions below: 

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