CBSE Class 12 Accountancy Examination Paper Analysis

The CBSE Class 12 Accountancy examination was moderate in difficulty and maintained a balanced structure, according to Dhruba Mijar, PGT-Commerce at Modern English School, Kahilipara, Guwahati, Assam.

Sharing his assessment, Mijar stated that the question paper was fair and well-distributed across sections. The multiple-choice questions (MCQs) were largely straightforward, although he noted that two questions may have appeared slightly confusing to some students. However, those with conceptual clarity would have been able to answer them without difficulty.

The short-answer section reflected a good standard. The three- and four-mark questions from Accounting for Companies were appropriately set and tested students’ understanding effectively. Similarly, the three-mark questions from Accounting for Partnership were familiar and manageable for most candidates.

The six-mark long-answer questions did not contain any tricky or unexpected elements, making them accessible to students who had prepared thoroughly. The Financial Statements Analysis section was described as simple, with direct and easy ratio-based questions that did not require complex interpretation.

Overall, Mijar described the examination as fair and student-friendly. He observed that students who had consistently practised CBSE sample papers and other model question papers would likely perform very well.

The paper was seen as a balanced assessment of conceptual understanding, application skills, and structured preparation, rewarding those who maintained clarity of fundamentals and regular practice throughout the academic session.