CBSE: The Central Board of Secondary Education (CBSE) conducted the Class 12 Accountancy examination on Wednesday in a single shift from 10:30 AM to 1:30 PM.
While the examination hall saw the usual last-minute revisions and nervous discussions, the mood outside centres was largely mixed with part relief, part debate.
In line with sample paper, says the teacher
From a teacher’s perspective, the paper stayed within expected boundaries.
Neha Agarwal, an Accountancy teacher at Ryan International School, said the question paper closely followed the prescribed format. “The paper was overall good. It was as per CBSE norms and aligned with the sample paper guidelines. It had both conceptual and calculation-based questions, which is important in Accountancy because the subject is largely practical and numerical,” she said.
On the level of difficulty, Agarwal described it as fair. “It was not lengthy. It was as expected. Accountancy is like Mathematics, you have to solve for every answer. I would place it between easy and moderate. It was a good paper for all types of students,” she added.
Students divided over difficulty
However, student reactions painted a slightly more varied picture. Soon after the exam concluded, social media platforms and student forums were flooded with reactions. Some students described the paper as “surprisingly manageable,” while others felt it was lengthy and demanded quick time management.
A Reddit thread titled How was the Accountancy Paper? gained traction, with one student claiming they completed the paper in nearly two hours. Joking about the absence of certain expected questions, the user wrote, “Kahan gaya Alexa Ltd., kahan gaya 30 June wala loan account?” - referring to topics many had prepared extensively for.
Reactions also differed across question paper sets. A few students said their set closely resembled sample papers and previous years’ patterns. Others were less satisfied, calling their set tougher and more time-consuming.
The missing loan account question
Interestingly, many students had anticipated complex loan account or heavy numerical questions, but these did not appear in the way they expected. Some even expressed mock disappointment online, saying they were over-prepared for sections that never showed up.
Most people agreed that the format of the paper was not very different from the previous years, and MCQs were mostly pattern-based. Cash flow statement-based questions were found to be quite easy.
Whereas teachers were more inclined towards labelling the paper as balanced and in line with the syllabus, students were mostly engaged in a debate related to the time factor. Some students felt that the paper was doable but needed constant speed to complete it within three hours.
The general feedback is that the Accountancy paper was not very tough or very easy either. It was a scoring paper for those who were well-prepared.
With one major commerce paper completed, students now look ahead to their remaining exams, taking away either relief or learning experiences related to time management.
