CBSE 12 Accountancy 2025 Paper Review: The CBSE Class 12 Accountancy Exam 2025 was conducted by the Central Board of Secondary Education (CBSE) on March 25 from 10:30 AM to 1:30 PM. After the conclusion of the exam, all the students aiming for high scores are now looking for expert analysis of the CBSE 12 Accountancy paper to determine its difficulty level and question distribution. In this article, we provide the CBSE Class 12 Accountancy Exam Analysis 2025, covering the part-wise difficulty level, student reactions, expert reviews, and answer key.
CBSE 12th Accountancy Exam Analysis 2025
As per the initial feedback from students and experts, the overall difficulty level of the paper was moderate and largely similar to last year’s board paper. Most of the questions were directly from the NCERT syllabus, making it a scoring paper for well-prepared students.
- A mix of concept-based and calculation-based questions.
- Some questions required deep conceptual understanding.
- Students found journal entries, cash flow statements, and partnership adjustments to be lengthy.
CBSE Class 12 Accountancy Exam Analysis 2025: Part-wise Difficulty Level
Below, students can find the part-wise CBSE Class 12 Accountancy Exam Analysis 2025. It will help them understand the difficulty level of each part of the paper.
|
Part |
Description |
Difficulty Level |
Other Details |
|
Part A |
Accounting for Partnership Firms and Companies (Compulsory) |
Moderate to Difficult |
Calculation-heavy, required conceptual clarity |
|
Part B |
Option (i) Analysis of Financial Statements |
Moderate |
Some tricky ratio and cash flow-based questions |
|
Part B |
Option (ii) Computerized Accounting |
Easy to Moderate |
Straightforward, focused on practical knowledge |
CBSE Class 12 Accountancy Exam 2025: Overview
|
Conducting Body |
CBSE |
|
Mode of Exam |
Pen and Paper (Offline) |
|
Duration |
3 hours |
|
Marks |
80 |
|
Total Number of Questions |
34 |
|
Parts |
2 Part A: Compulsory for all students (i) Analysis of Financial Statements (ii) Computerised Accounting |
CBSE Class 12 Accountancy Paper Format 2025
The CBSE Class 12 Accountancy question paper is structured into different parts based on difficulty level and types of questions. The exam is divided into two parts and contains 34 questions. Part A is compulsory for all students; however, in Part B, students must attempt only one of the following: (i) Analysis of Financial Statements or (ii) Computerised Accounting. All questions are compulsory, with no overall choice. However, internal choices are available within specific parts. The details CBSE Class 12 Accountancy Board Exam Pattern are given below:
|
Part |
Ques Number |
Number of Ques |
Marks/Qs |
Marks |
|
Part A |
Q.1- Q.16 |
16 |
1 |
16 |
|
Q.17- Q.20 |
4 |
3 |
12 |
|
|
Q.21- Q.22 |
2 |
4 |
8 |
|
|
Q.23- Q.26 |
4 |
6 |
24 |
|
|
Part B |
Q.27- Q.30 |
4 |
1 |
4 |
|
Q.31- Q.32 |
2 |
3 |
6 |
|
|
Q.33 |
1 |
4 |
4 |
|
|
Q.34 |
1 |
6 |
6 |
CBSE 12th Accountancy Marking Scheme
The CBSE Class 12 Accountancy Board Exam Marking Scheme ensures a fair evaluation by incorporating stepwise marking for problem-solving questions. Below is the detailed part-wise marking distribution.
Part A
- 16 MCQs of 1 mark each
- 4 Questions of 3 marks each
- 2 Questions of 4 marks each
- 4 Questions of 6 marks each
Part B
- 4 MCQs of 1 mark each
- 2 Questions of 3 marks each
- 1 Question of 4 marks
- 1 Question of 6 marks
CBSE Board Class 12 Accountancy Answer Key 2025
Students can download the CBSE Board Class 12 Accountancy Answer Key 2025 from the links below to cross-check their answers and calculate their expected marks.
Download CBSE Board Class 12 Accountancy Answer Key 2025 PDF