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CBSE 12 Accountancy Answer Key 2026 and Question Papers, Download PDF All SETs
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The CBSE Class 12 Accountancy board exam 2026 was conducted today, 24 February 2026. The exam lasted for 3 hours, from 10:30 AM to 1:30 PM, with an additional 15 minutes given for reading the question paper.
Here we are providing a detailed analysis of student responses, expert opinions, and the difficulty level of the paper including expected good scores, time-consuming sections, and toughest questions.
We will share the CBSE Class 12 Accountancy Question Paper 2026 PDF and answer key to help students check their answers and evaluate their performance. Direct link to download CBSE 12th Accountancy Question Paper 2026 is available on this page.
CBSE Class 12 Accountancy Question Paper 2026 — Download PDF
The CBSE Class 12 Accountancy question paper 2026 for all sets will be available for download after the exam. Students can check the questions and compare their answers.
👉 CBSE Class 12 Accountancy Question Paper 2026 Set 1
👉 CBSE Class 12 Accountancy Question Paper 2026 Set 2
👉 CBSE Class 12 Accountancy Question Paper 2026 Set 3
CBSE Class 12 Accountancy Exam 2026 — Overview
| Parameter | Details |
|---|---|
| Exam Name | CBSE Class 12 Accountancy (055) |
| Exam Date | 24 February 2026 |
| Exam Time | 10:30 AM to 1:30 PM |
| Reading Time | 15 Minutes (10:15 AM to 10:30 AM) |
| Exam Mode | Offline (Pen-and-Paper) |
| Total Theory Marks | 80 |
| Internal Assessment Marks | 20 |
| Total Marks | 100 |
| Overall Difficulty | Moderate and Well-Balanced |
| Paper Pattern | Based on CBSE Sample Paper 2025-26 |
CBSE Class 12 Accountancy 2026 — Detailed Exam Analysis
The CBSE Class 12 Accountancy exam conducted on 24 February 2026 has been reviewed by experts and students as a well-balanced and academically sound paper. While the calculations took some time, students with a clear grasp of the core concepts found the paper highly scoring and manageable.
Here's a detailed section-wise breakdown of the exam analysis.
CBSE Class 12 Accountancy 2026 — Section-Wise Analysis
| Section / Parameter | Difficulty | Key Highlights |
|---|---|---|
| Overall Difficulty | Moderate | Well-balanced, student-friendly, and strictly aligned with the NCERT curriculum |
| Part A (Partnership and Companies) | Moderate to Lengthy | Calculation-intensive. Questions required clear working notes, proper formats, and accurate journal entries. Some students found partner names in loan and capital accounts slightly confusing if not read carefully |
| Part B (Financial Statement Analysis) | Easy and Scoring | Questions on Ratio Analysis and Financial Statements were direct and highly scoring. The Cash Flow Statement question was presented in a new paragraph-based format instead of the traditional balance sheet format, testing students' analytical skills |
| Multiple Choice Questions (MCQs) | Moderately Tricky | The objective section was competency-based and moved away from rote memorization. Questions demanded logical reasoning, higher-order thinking, and strong conceptual clarity |
| Short and Long Answer Questions (3, 4, 6 Marks) | Easy to Moderate | Straightforward and completely syllabus-based. Step-wise presentation was important as examiners award partial marks for correct steps even if the final answer is slightly off |
| Time Management | Slightly Lengthy | Heavy calculations in Partnership and Cash Flow questions made time management a challenge for some students. However, those who planned their 3 hours wisely were able to finish on time |
CBSE Class 12 Accountancy 2026 vs 2025 — Year-on-Year Comparison
| Feature | 2025 Paper (Last Year) | 2026 Paper (This Year) |
|---|---|---|
| Overall Difficulty | Moderate to difficult | Moderate and well-balanced |
| Part A (Partnership and Companies) | Calculation-heavy, lengthy, and leaned towards the difficult side | Concept-driven, though still required careful calculations |
| Part B (Financial Statements) | Comparatively easier and straightforward | Remained the easier and scoring section of the exam |
| MCQs | A mix of easy and tricky with some requiring lengthy calculations | Moderately tricky and heavily tested students' conceptual understanding |
| Time Management | The paper was widely considered very lengthy | Time management remained a challenge for a few students but the paper was generally manageable |
CBSE Class 12 Accountancy 2026 — Initial Teacher and Student Reactions
Teachers have provided initial feedback suggesting the Accountancy paper was moderately easy overall. A few questions in the paper were noted for being competency-based, requiring a deeper application of concepts rather than rote memorization.
The paper offered a fair balance between foundational concepts and critical thinking. Case study questions were direct. Questions in the 6-mark sections were straightforward and well within the syllabus.
CBSE Class 12 Accountancy 2026 — Expert's Take
According to subject experts, the paper was highly approachable and easy. Experts have suggested that well-prepared students can comfortably achieve a score of 95% or higher.
Initial feedback from teaching faculty confirms that the paper was moderately easy but emphasized competency-based questions. This shift required students to apply concepts rather than rely solely on memorized formulas.
CBSE Class 12 Accountancy 2026 — Key Observations
| Observation | Detail |
|---|---|
| Paper Difficulty | Moderate and well-balanced |
| NCERT Relevance | Strictly aligned with NCERT textbook |
| Competency-Based Questions | Yes — MCQs focused on application and logical reasoning |
| Calculation Load | High in Part A (Partnership and Companies) |
| Scoring Sections | Part B (Financial Statement Analysis) was the easiest |
| Cash Flow Statement | Presented in a new paragraph-based format instead of traditional balance sheet format |
| MCQ Section | Moved away from rote memorization — required conceptual clarity |
| Time Management | Manageable with good planning but slightly lengthy for some |
| Expected Good Score | 95% or higher for well-prepared students as per experts |
CBSE Class 12 Accountancy Answer Key 2026
CBSE Class 12 Accountancy Answer Key 2026 for SET 1
Check the table below for CBSE Class 12 Answer Key 2026 for Accountancy SET 1 for 1 marks questions:
| Question No. | Answer |
|---|---|
| Q1 | C |
| Q2 | B |
| Q3 | B |
| Q4 | B |
| Q5 | A |
| Q6 | A |
| Q7 | D |
| Q8 | D |
| Q9 | B |
| Q10 | B |
| Q11 | B |
| Q12 | B |
| Q13 | D |
| Q14 | B |
| Q15 | C |
| Q16 | C |
| Q23 (i) | A |
| Q23 (ii) | C |
| Q23 (iii) | A |
| Q23 (iv) | A |
| Q23 (v) | A |
| Q23 (vi) | A |
CBSE Class 12 Accountancy Answer Key 2026 for SET 2
Check the table below for CBSE Class 12 Answer Key 2026 for Accountancy SET 2 for 1 marks questions:
| Question No. | Answer |
|---|---|
| Q1 | B |
| Q2 | D |
| Q3 | B |
| Q4 | C |
| Q5 | C |
| Q6 | B or C (2:1) |
| Q7 | D |
| Q8 | B (4500) |
| Q9 | B or D |
| Q10 | D |
| Q11 | C or A |
| Q12 | D |
| Q13 | B |
| Q14 | A |
| Q15 | A or C |
| Q16 | D |
| Q18 | C |
| Q27 | A or D |
| Q28 | A |
| Q29 | B or D |
| Q30 | D |
CBSE Class 12 Accountancy Answer Key 2026 for SET 3
Students can match their answer from the given answers below to estimate their scores:
| Question No. | Answers |
| 1. | |
| 2. | (B) ₹ 2,10,000 |
| 3. | (D) 10,000 |
| 4. | (B) Called-up amount on forfeited shares |
| 5. | (A) ₹ 1,25,000 |
| 6. | (a): Treatment of Profit and Loss Credit Balance (b): Treatment of Goodwill on Partner's Death |
| 7. | (C) ₹ 1,16,400 |
| 8. | (A) ₹ 12,000 |
| 9. | (B) ₹ 2,70,000 (Note: Calculation below shows ₹ 2,700) |
| 10. | (A) Both Assertion (A) and Reason (R) are correct and Reason (R) is the correct explanation of Assertion (A). |
| 11. | (A) ₹ 3 (B) ₹ 1,00,000 |
| 12. | (C) ₹ 18,000 |
| 13. | (B) uncalled (D) Zero coupon rate debentures |
| 14. | (C) Debited to Profit and Loss Suspense Account (A) Shashi’s sacrifice 1/8 : Maya’s gain 13/40 |
| 15. | (B) 2 : 1 (C) 2 : 1 |
| 16. | (A) ₹ 1,40,000 |
| 25. | (i) (A) ₹ 1,00,00,000 (ii) (C) ₹ 50,00,000 (iii) (C) Nil (iv) (D) ₹ 49,000 (v) (A) ₹ 49,30,000 |
👉 CBSE Class 12 Study Materials
CBSE Class 12 study material includes latest syllabus, sample papers, NCERT books and solutions, previous year question papers, chapter-wise important questions, case study questions, assertion-reason questions, and competency-based questions — all updated as per the latest CBSE board exam pattern.
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