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CBSE Accountancy Paper 2024 Analysis: Difficulty Level, Expert Review

CBSE Class 12 Accountancy exam 2024 has been successfully conducted today, March 23. Students can take a look at the detailed exam analysis for CBSE Accountancy paper here.

CBSE Accountancy Paper 2024 Analysis
Detailed CBSE Class 12 Accountancy Exam Analysis 2024

CBSE Accountancy Paper 2024 Analysis: The Central Board of Secondary Education has successfully conducted the Class 12th Accountancy exam today March 23, 2024. The exam was held for a duration of three hours from 10:30 AM to 1:30 PM. 

As per the initial responses from students and teachers, the CBSE 12th Accountancy exam was moderately difficult. The paper consisted of a few challenging questions, however, a majority of students were able to complete the paper in time. The Multiple Choice Questions were reported to be tricky. The overall paper was manageable as per the students’ reports.

According to Deepa Upadhayaya, HOD Commerce, Bhai Parmanand Vidya Mandir, Delhi, “Most of the students found the paper manageable and within expectations. Overall, the paper was balanced, covering various topics comprehensively.”

“In Section A, most of the students found multiple choice questions direct and straight . 3-4 marker questions of the partnership chapter required conceptual clarity. Few adjustments in 6 marker questions from Accounting for Partnership Firms and Share capital were challenging”, she stated.


While talking about Section B, she said “An adjustment of chapter cash flow statement was tricky and required in-depth knowledge of the concept. Overall the paper was moderate and balanced”.

Nitesh Mehra from Edumission stated that the paper was easy. However, one of the the MCQs was incorrect.

The detailed analysis by experts reflected that the paper was easy but tricky at the same time. A number of questions were based on the sample paper provided by CBSE. The paper was well-balanced and conceptual in nature according to the experts. Even though some questions were complex, students will be able to score well in the examination.

As per the CBSE guidelines, it is mandatory for students to carry their admit card and school ID to their respective exam centers on all exam days. CBSE Class 12th exam will conclude on April 2, 2024. 

CBSE Accountancy Paper 2024 – Highlights

Students can take a look at the key highlights for CBSE Class 12 Accountancy exam 2024 in the table below.

Board NameCentral Board of Secondary Education (CBSE)
ClassClass 12th
Subject nameAccountancy
Exam DateMarch 18, 2024
Exam Timings10.30 AM to 1.30 PM
Exam Duration3 hours
Maximum Marks80
Overall Difficulty LevelModerate, Well-balanced
CBSE Accountancy Paper 2024 – Highlights

CBSE 12th Accountancy Paper 2024 – Marking Scheme

The Accountancy theory exam was conducted for a total of 80 marks. The paper consisted of 34 questions and was divided into two parts: Part A and Part B.

Part A  (Accounting for Partnership Firms and Companies) was compulsory for all students to attempt. Part B consisted of two sub-sections to choose from: (i) Analysis of Financial Statements and (ii) Computerised Accounting. 

The marking scheme for the CBSE Accountancy exam 2024 is given in the table below.

Section A: Accounting for Partnership and Companies 60 marks
Section B: 
Option 1: Analysis of Financial Statements
Option 2: Computerised Accounting
20 marks 
TOTAL 80 marks
CBSE Accountancy Paper 2024 – Marking Scheme

CBSE Class 12 Accountancy Paper 2024 – Student’s reactions

The CBSE 12th Accountancy exam concluded at 1:30 PM. Students stated that the CBSE Accountancy paper 2024 was moderate in difficulty level. The MCQs and numerical questions were more complicated than expected. However, the paper was manageable and students were satisfied with the Accountancy exam as they were able to finish it within time.

CBSE 12th Result Date 2024

CBSE Class 12th Result 2024 will likely be released by the Central Board of Secondary Education in May 2024 (tentative date). Once released, candidates will be able to download their results from the official website, cbse.gov.in.