The Central Board of Secondary Education (CBSE) Class 12 students today appeared for the accountancy exam. The students who appeared for the Class 12 accountancy exam found the paper moderate with some critical thinking questions. The accountancy exam was held for 80 marks from 10:30 am to 1:30 pm.
According to Rajan Dutta, PGT Accountancy, Silverline Prestige School, Ghaziabad, the question paper had internal choice as per board pattern.
“MCQs were not direct, but thought provoking. The four and six marks questions were easy. Students were satisfied with the paper,” Dutta added.
As per Deepa Upadhayaya, HOD Commerce, Bhai Parmanand Vidya Mandir, most of the students found multiple choice questions in section A direct and straight. The three and four mark questions of the partnership chapter required conceptual clarity, while a few adjustments in six marker questions from accounting for partnership firms and share capital were challenging, the HOD added saying that in section B, an adjustment of chapter cash flow statement was tricky and required in-depth knowledge of the concept.
The overall difficulty ranged from easy to moderate and certain MCQs from assertion-reasoning and from partnership posed challenges to students. Overall, the paper was aptly designed to assess the competency level of students. It effectively tested the understanding and application of concepts, Lalit Kumar Sharma, HOD Commerce, VidyaGyan School said.
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