The Central Board of Secondary Education (CBSE) conducted the Class 12 Accountancy exam today, March 26, 2025. The exam began at 10:30 am and ended at 1:30 pm, with students across the country appearing for this subject. The Accountancy paper is a crucial part of the Commerce stream, testing students’ understanding of financial concepts and business transactions.
Exam Structure and Question Paper Pattern
The CBSE Class 12 Accountancy paper was divided into two parts: Part A and Part B. Part A focused on Accounting for Partnership Firms and Companies, while Part B offered two options – Analysis of Financial Statements or Computerised Accounting. The theory paper carried 80 marks, and the remaining 20 marks were assigned to the practical exam.
Students were given a mix of objective, short-answer, and long-answer questions. The paper included 1-mark, 3-mark, 4-mark, and 6-mark questions, ensuring a comprehensive assessment of students' knowledge. The variety in question types tested conceptual clarity, application skills, and problem-solving abilities.
Teachers’ Analysis
According to teachers, the Class 12 Accountancy paper was well-balanced and followed the syllabus prescribed by CBSE. Most questions were straightforward and based on the NCERT textbook, making it easier for students who had prepared well.
Meenu Chandhok, HOD Commerce, from Seth Anandram Jaipuria School, said, “The Class 12 CBSE Accountancy exam for the academic session 2024-25 was conceptual but not difficult. Rather than reward rote learning, it tested in-depth understanding of students. Those who had conceptual understanding of each topic, right from journal entries to the preparation of ledger accounts, would have been able to attempt the exam with ease. However, the MCQs were lengthy and required elaborate calculation. The competency-based questions on ‘Issue of Shares’ were also slightly time consuming to answer. Overall, it was a paper of moderate difficulty with a fair amount of evaluation of concepts and thoroughness of the content. Students who had practiced well would score good marks.”
Saurabh Sardana, HOD Commerce, at Shiv Nadar School, Faridabad, said that the 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. Post-exam, students appeared relieved and happy, reflecting their satisfaction with the paper’s structure and difficulty level.
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. The smooth conduct of the exam and the positive student response highlight the success of this year’s assessment, providing a fitting conclusion to their journey in Accountancy.
Saurabh Sardana, HOD Commerce, at Shiv Nadar School, Faridabad, said that
Students’ Reactions
Students had mixed reactions to the Accountancy paper. Many found it manageable, stating that the questions were direct and similar to those in the NCERT textbook and sample papers. Some students felt that the numerical questions required careful calculations but were solvable within the given time.
Lakshay Aggarwal, a student from Seth Anandram Jaipuria School, said, “The Accountancy exam was neither too easy, nor too difficult. One required conceptual understanding to crack it. This was tested particularly in the MCQs that required lengthy calculations to arrive at answers.”
Another 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."
A few students found the analysis-based questions slightly tricky, particularly in the financial statements section. However, those who had practised past years’ papers and sample questions felt confident about their answers. The time allotted was sufficient for most, though some students mentioned they had to manage their speed carefully to complete the paper on time.
The overall difficulty level of the exam was moderate. Students who had prepared consistently and practised numerical problems are expected to score well.
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