Accountancy exam rated moderate, balanced

The CBSE Class 12 Accountancy board examination was rated moderate in difficulty and largely aligned with the prescribed syllabus, according to feedback from teachers and students.

Rajan Dutta, PGT Accountancy at Silverline Prestige School, said the question paper reflected a balanced mix of theory and practical components. Most questions were drawn from the NCERT textbook and topics emphasised during classroom teaching. The paper included case-based and application-oriented questions designed to assess conceptual clarity rather than rote learning. Numerical questions were generally straightforward, though a few required careful calculations and step-by-step presentation.

“The Accountancy paper was fair and tested students’ understanding of core concepts. Those who practised consistently and revised class materials found it manageable,” Dutta said.

Students described the examination as moderate overall. While many found the structure familiar and manageable, some noted that certain case-study questions were slightly time-consuming. Overall, the paper was viewed as a well-balanced assessment that effectively evaluated students’ conceptual understanding, analytical ability, and application skills in Accountancy.