CBSE Class 12 Accountancy Exam Analysis: Students Find Paper Conceptual, Moderately Difficult
The CBSE Class 12 Accountancy was conceptual and moderately difficult. It was balanced, focusing on understanding over rote learning.
CBSE Class 12 Accountancy Paper Analysis: The Central Board of Secondary Education (CBSE) conducted the Class 12th Accountancy exam today, March 26, 2025, from 10:30 am to 1:30 pm. According to educators and students, the paper focused on conceptual understanding rather than rote learning with a moderate level of difficulty.
Meenu Chandhok, Head of the Commerce Department at Seth Anandram Jaipuria School, said, “The Class 12 CBSE Accountancy exam was conceptual but not difficult. Rather than reward rote learning, it tested in-depth understanding of students." She further added that students who had a solid grasp of the concepts, from journal entries to ledger account preparation, would have found the exam relatively straightforward.
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However, Chandhok noted that some sections of the exam were more time-consuming. “The MCQs were lengthy and required elaborate calculations. The competency-based questions on the ‘Issue of Shares’ were also slightly time-consuming to answer," she said. Overall, she considered the paper of moderate difficulty with a fair emphasis on testing conceptual clarity and thoroughness. “Students who had practised well would score good marks," she added.
Ainayat Bagga, a Class 12 student from Shiv Nadar School Noida, described the exam as simple, with manageable calculations. She mentioned, “I finished the paper well in time and even had time to revise," highlighting her confidence in the exam.
Lakshay Aggarwal, another student from Seth Anandram Jaipuria School, Ghaziabad, agreed that the exam was balanced. “The Accountancy exam was neither too easy, nor too difficult. One required conceptual understanding to crack it. This was particularly tested in the MCQs that involved lengthy calculations to arrive at answers," he noted.
Saurabh Sardana Head of Department (Commerce) Shiv Nadar School, Faridabad said that the Class 12th Accountancy paper was well-balanced and student-friendly.
Sardana said, “The 2025 Grade 12 CBSE Accountancy Examination was designed thoughtfully, ensuring a fair assessment of students’ knowledge and understanding of the subject. With a balanced difficulty level and a well-paced structure, it proved to be a student-friendly paper, allowing them to showcase their learning effectively."
“Student feedback for the paper was overwhelmingly positive. Many found the paper to be well-balanced, with a fair distribution of conceptual and application-based questions. The clarity of the questions and the familiar pattern provided students with confidence, ensuring they could attempt all questions comfortably. The length of the paper was moderate, allowing students to complete it within the stipulated time without any significant difficulty," he added.
Serena, a student from Shiv Nadar School, Faridabad, shared, “The paper was very well-structured and easy to navigate. It covered all important concepts without being too lengthy, making it a stress-free experience." Arnav Balyan, another student, added, “The MCQs were straightforward, and the long-answer questions allowed us to effectively showcase our understanding." Overall, it was a fair and balanced exam."
The CBSE 12th Board Exam 2025 commenced on February 15, 2025, with the Entrepreneurship paper. In 2025, a total of 42,00,237 students are registered to take the CBSE Board exams, marking an increase of 3,14,695 candidates from the previous year, which saw 38,85,542 students. Of these, 24,12,072 are from Class 10, and 17,88,165 are from Class 12. The exams will be held at 7,842 examination centres across the country.
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