The Central Board of Secondary Education (CBSE) Class 12 Accountancy exam, held on [Insert Date], presented a moderate challenge for students. Analysis indicates the paper featured a significant number of competency-based Multiple Choice Questions (MCQs). Notably, no questions required students to prepare journal entries for the accounting for partnership firms section.
Exam Structure and Difficulty
Subject matter experts described the paper as well-structured. It adhered to the prescribed syllabus, covering key areas comprehensively. Asif Khan, PGT Accountancy at Jain International Residential School, noted that some questions were direct, allowing students to secure marks confidently.
The exam, conducted from 10:30 am to 1:30 pm, included MCQs demanding analytical thinking and clear understanding of concepts. Rajan Dutta, PGT Accountancy at Silverline Prestige School, confirmed the paper balanced theoretical and practical aspects.
Content Breakdown
Most questions aligned with textbook content and topics emphasized during the academic year. Case-based and application-oriented questions tested students’ ability to apply concepts. Numerical problems were generally straightforward, though some required detailed calculations.
The paper included theoretical components from each module. This allowed students to demonstrate both procedural knowledge and conceptual grasp. One structural shift observed was in the Cash Flow Statement question. It was presented in a paragraph format, deviating from the traditional Balance Sheet layout.
Expert Opinions
Khan stated, “The question paper was well-structured and aligned with the prescribed syllabus.” Dutta added, “The question paper had a balanced mix of theoretical and practical questions.” He further elaborated that application-oriented questions tested concept application rather than simple recall.
Key Observations
- Moderate overall difficulty.
- Emphasis on competency-based MCQs.
- No journal entry questions for partnership firms.
- Balanced mix of theory and practical questions.
- Paragraph-based Cash Flow Statement question noted.
Students are advised to await official score releases for definitive results.