CBSE Board 2025 Exam Analysis: The Central Board of Secondary Education (CBSE) on March 26, held the Accountancy paper for the commerce stream students. The Accountancy Class 12 question paper was moderate and comprehensive, students and teachers say.
According to Ankur Agrawal, PGT Commerce at Jain International Residential School (JIRS), Bengaluru, the paper offered a well-balanced mix of theoretical and application-based questions. It effectively tested students’ conceptual understanding, analytical thinking, and problem-solving abilities, Agrawal added.
“The paper adhered strictly to the NCERT syllabus prescribed by CBSE, covering almost all crucial topics, including Types of Debentures, Partnership Act, and Issue of Shares. A significant feature of this year’s assessment was its alignment with NEP 2020, evident in the shift towards higher-order thinking questions. Most of the questions were application-based, ensuring that learners not only recalled concepts but also applied them in practical contexts. However, the paper also included fact-based questions to assess students’ fundamental knowledge,” he added.
According to Narsingh Raghav (PGT Commerce), Kiit World School, Gurugram, the paper was an easy to moderate one.
“Students were able to attempt most of the questions that required direct application of theories. Some questions were a little challenging with unusual values and required conceptual understanding, deep analysis and interpretation. Overall students found today’s Accountancy paper to be well balanced, within the capabilities & easy to understand,” Raghav added.
‘New six-mark question’
The introduction of a new six-mark question format in ‘Issue of Shares’ further enhanced the assessment, allowing the evaluation of analysis and synthesis skills. The structure of the paper was clear and concise, with adequate options in each section, providing students with enough opportunities to demonstrate their conceptual clarity and reasoning skills, Agrawal said.
The CBSE accountancy question paper successfully maintained a balance between conceptual clarity, critical thinking, and factual knowledge. Students with a strong understanding of accounting principles and logical reasoning skills had a fair chance to excel in this assessment, he added.
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‘Question paper was student-friendly’
As per Sazida Peerzada, PGT Accountancy, Orchids the International School, Bhopal, the question paper was moderate and well-balanced.
“It offered a fair chance to students of all calibers. Toppers who maintained focus and avoided silly mistakes have a high likelihood of achieving a perfect 100% score. Students who performed above average can expect to score above 70%, while average students are likely to score above 65%. Underperforming students can still manage to score between 40-50%. Overall, the CBSE question paper was student-friendly, making it an assessment that truly reflected the students’ knowledge and understanding,” the teacher added.
‘Conceptual but not difficult’
The paper was conceptual but not difficult, Meenu Chandhok, HOD – Commerce, Seth Anandram Jaipuria School, Ghaziabad said while analysing the paper said. “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,” the HOD said.
A student, Lakshay Aggarwal from Seth Anandram Jaipuria School, Ghaziabad who appeared for the exam today 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.”
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‘Student-friendly paper’
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
Head of Department (Commerce) Shiv Nadar School, Faridabad said.
Serena, a student from Shiv Nadar School, Faridabad, who appeared for the exam today said, “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.”
Another student, Arnav Balyan, said: “The MCQs were straightforward, and the long-answer questions allowed us to effectively showcase our understanding.” Overall, it was a fair and balanced exam.”
