The CBSE Class 12 Accountancy board examination 2026 has been evaluated by specialists as straightforward to average, well-structured, and aligned intently with the NCERT curriculum. The paper centered on conceptual understanding and software, somewhat than rote memorization, giving a bonus to college students who ready systematically. Under is an in depth section-wise evaluation:
1. General Problem and Design
The paper was balanced and thoughtfully structured, protecting the syllabus comprehensively.
Questions examined conceptual understanding, software, and analytical expertise somewhat than reminiscence recall.
College students with constant follow and readability of ideas seemingly discovered the paper manageable.
General, the paper maintained tutorial integrity whereas being accessible.
2. Goal Questions (MCQs)
Required logical reasoning, computational accuracy, and conceptual readability.
Some questions demanded higher-order considering, particularly these involving a number of steps or cross-topic purposes.
College students relying solely on memorization might have discovered this part difficult, whereas well-prepared college students may rating confidently.
Time administration and cautious studying have been essential to keep away from errors.
3. Quick-Reply Questions (3 & 4 Marks)
Largely direct and syllabus-based, offering good scoring alternatives.
Step-wise presentation and readability of thought have been necessary for full marks.
Questions rewarded college students who had practiced often and understood ideas somewhat than guessed solutions.
4. Share Capital and Partnership Questions
Share Capital: Obligatory query barely tough in presentation; different choice less complicated, permitting college students to decide on primarily based on confidence.
Admission of Associate: Changes offered freshly, however journal entries have been customary and manageable; elective questions supplied a better different.
College students who used the 15-minute studying time successfully gained a transparent benefit by choosing the less complicated choice.
5. Half B – Sensible and Analytical Questions
Ratio Evaluation: Direct and scoring; examined skill to investigate and interpret monetary information.
Money Stream Assertion: Simple for college kids with systematic workings; accuracy and readability rewarded.
Sensible questions emphasised logical software and methodical method, not simply formulation memorization.
MCQs inside this part additionally required cautious evaluation to keep away from errors.
6. Key Observations
Emphasis on conceptual understanding over memorization.
College students with average and constant preparation have been prone to carry out nicely.
MCQs have been essentially the most difficult, requiring precision and higher-order considering.
Optionally available questions in tough areas like Share Capital and Admission of Associate supplied honest scoring alternatives.
Systematic working, readability of presentation, and time administration have been important for maximizing marks.
Conclusion:
The 2026 Accountancy paper was academically sound, honest, and balanced, testing college students’ sensible and conceptual expertise. Whereas MCQs demanded analytical skill, the general paper rewarded common follow, readability of ideas, and structured preparation. College students who approached the paper systematically seemingly discovered it accessible and scoring.
Inputs by: Vineeta Singh, Accounts Trainer, Lucknow
