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

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

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Mayank
Mayank Uniyal
Assistant Manager
New Delhi, Updated on Feb 24, 2026 13:45 IST
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 accountancy paper analysis 2026, difficulty level an

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

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. 

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Students' Reaction on CBSE 12th Accountancy Paper 2026

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Commonly asked questions
Q:   How can I score above 90 percent in class 10th exam?
A: 

Hi, Scoring over 90 percent in class 10 board exams is not difficult if you're determined and focused. A well-organized study plan is the key to achieving success in CBSE Board Exam Class 10. With the right approach, you can cover all topics effectively, revise efficiently, and boost your confidence. Focus on maximizing your potential through targeted study sessions, completing CBSE 10th Syllabus, CBSE Class 10 practice papers, and subject-wise preparation tips. By following the study schedule for Class 10 CBSE Board Exam pointers below, you'll increase your chances of scoring above 90% in Board Exams.

  • Focus on concept clarity instead of rote learning.
  • Revise important topics multiple times and prioritize high-weightage chapters.
  • Practice writing answers with precision to score maximum marks.
  • Solve CBSE sample papers and previous year's papers for effective time management during the exam.
  • Stick to your schedule, practice regularly, cover the whole CBSE Class 10 Syllabus,  Practice CBSE Class 10 Previous Year Question Papers and keep a calm mindset during the preparation phase. With dedication, discipline, and smart planning, your dream score is within reach.
Q:   How can I prepare for CBSE 12th examination to get 80% above marks in annual board examinations?
A: 
You have to just revise your subjects daily. You can also buy some handbooks. The best way is to study daily. Just two months before exam buy a 10 years solved and study it.
Q:   How can I prepare for CBSE 10th exams using CBSE date sheet?
A: 

Students appearing for CBSE 10th Board Exam 2026 must understand the strategy to utilize thedate sheet 2026 for preparation. 

  • Prepare a subject-wise list for CBSE Class 10, 12
  • Know your subject-wise strengths and weakness
  • Make Notes for Revision
  • Don't forget to test yourself!

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:

Question Type

No. of Questions

Marks per Question

Total Marks

Multiple Choice (MCQs)

20

1

20

Short Answer Type I

6

3

18

Short Answer Type II

3

4

12

Long Answer Type

5

6

30

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: 

Questions Answers
Q1 B
Q2 D
Q3 B
Q4 C
Q5 C
Q7 D
Q8 B
Q10 D
Q12 D
Q13 B
Q14 A
Q16 D
Q18 C

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About the Author
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Mayank Uniyal
Assistant Manager

Mayank Uniyal is an MCom graduate in International Business. He has over 7 years of experience in content writing. He has been working in the education domain since the beginning of his career. He covers news and up

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