The Central Board of Secondary Education conducted the Class 12 Accountancy examination today for the 2026 academic session with lakhs of commerce stream students appearing across India. The paper was held from ten thirty in the morning to one thirty in the afternoon at designated examination centers following the official schedule.
Early responses from students indicated that the paper was generally manageable and aligned with the prescribed syllabus. Most students described the difficulty level as easy to moderate while emphasizing the importance of careful time management because of lengthy calculations and practical tasks included in the examination.
Teachers and subject experts called the Accountancy paper balanced and fair. It contained a mix of theoretical and practical questions that tested both knowledge and application. Both objective type questions and descriptive sections were reflective of the topics covered in NCERT textbooks and previous CBSE patterns.
Unofficial answer keys were quickly updated online for different sets of the paper to help students check their responses and estimate their scores before the official results are announced. Despite the positive overall feedback there were discussions regarding slight variations in difficulty across different sets. Some groups proposed a public interest litigation alleging concerns about fairness and the distribution of questions.
Analysis of the paper shows that it contained straightforward theory questions, practical problems, and competency based multiple choice questions. Sections involving Cash Flow Statements, Ratio Analysis, and other accounting tasks were familiar to students but required a strong conceptual understanding and methodical working to complete within the allotted time.
Experts highlighted that the multiple choice section demanded analytical thinking rather than rote memorization. Students who had practiced consistently were able to approach these questions confidently. The paper emphasized the importance of clear presentation and systematic problem solving under timed conditions.
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