CBSE Class 12 Accountancy exam analysis: Students call paper lengthy; download PDF here

The CBSE Class 12 Accountancy examination was conducted today across the country in a single shift from 10:30 AM to 1:30 PM. Lakhs of commerce students appeared for the paper at designated centres under standard board guidelines.The official question paper PDF has now been released. Students can use it to verify responses, review the question pattern, and analyse their performance after the examination.Students report moderate but lengthy paperInitial reactions from students who appeared for the examination at Sarvodaya Kanya Vidyalaya, Shree Ram Colony, and GGSSS Sonia Vihar described the paper as moderately difficult but time-consuming.“Overall, the paper was good and well-structured. However, it felt a bit lengthy. For Accountancy, especially, the time limit was a constraint, and we needed more time to complete it comfortably,” said Gitismita Das of Sai Vikash School, Guwahati (Ahom Gaon).Several students said that while the questions were largely based on the syllabus and familiar concepts, completing all sections within the given time required careful time management.

Teachers describe balanced and competency-focused paperAccording to a joint analysis by Ankur Agarwal and Asif Khan, PGT Accountancy, Jain International Residential School (JIRS), Bengaluru, the examination was moderately difficult and balanced conceptual understanding with application-based problem solving.They noted that the paper was structured in a way that allowed average students to score well with systematic preparation and conceptual clarity.

The question paper covered all major units and remained aligned with the prescribed syllabus.A key feature was the inclusion of competency-based Multiple Choice Questions (MCQs) that required analytical thinking and interpretation of financial data rather than memorisation. Internal choices were provided across sections, offering flexibility to students.The Cash Flow Statement question was presented in a paragraph-based format instead of the conventional balance sheet format, requiring careful reading and data extraction.

No question directly asked for journal entries from Accounting for Partnership Firms, though related concepts were tested through MCQs.Overall feedback from subject expertsDhruba Mijar, PGT-Commerce, Modern English School, Kahilipara, Guwahati, described the paper as moderate, well-balanced, and fair. He stated that most MCQs were straightforward, though a few could be slightly confusing for some students.He added that the 3–4-mark questions from Accounting for Companies were of a good standard, while the partnership questions were common and manageable. The six-mark questions did not include tricky elements, and the Financial Statements Analysis section contained direct and simple ratios.