The Central Board of Secondary Education (CBSE) conducted the Accountancy paper for class 12 on 29th March 2017. Here is brief analysis of the question paper by Dr. Vinod Kumar. He says that the paper was very lengthy and it was completely out of the reach of average students. Last year, a total of 10,65,179 students had appeared for class 12 examination. This year there are 10,98,420 students appearing for the paper.
He said that now accountancy paper is becoming more challenging for the students and the level of accountancy board paper is too high for the average and below average students. To crack such type of papers students should consider the good books and practice the model question papers as much as possible. He recommends Ultimate book of Accountancy and Sample Question Papers.
Feedback from Students on Accountancy Paper:
- Paper was very Lengthy
- Difficulty level was too high
- Too many calculations
- It was not based on the usual pattern
- No question was set from accounting ratios
- No Question was set from comparative or common-size statement
- Too many Journal Entries
Accountancy Question wise Analysis of SET – 1 (outside Delhi):
- Question No. 1 to 6 (one mark questions) were very lengthy and time consuming.
- Question No. 7 was completely unexpected and students wasted their valuable time in understanding this question especially the ‘Discount on issue of 9% debentures has not been written off’’ part was out of reach for most of the students.
- Question No. 9 (SET -1 OD) was very tricky for students because value of machinery was not given directly. Students were confused about one combined entry is to be made or separate entries is to be done for each part.
- In Question No. 12 Students were confused about the Interest on drawings because as per the rule it cannot be 1,500 (given in the question).
- Question No. 13 was also time consuming because it required calculation of ratios, adjustment of goodwill, preparation of Revaluation Account, preparation of partners’ capital account, adjustment of capital and preparation of balance sheet.
- Question No. 15 was completely unexpected especially the 6th transaction in which a debtor is agreed to pay off the dissolution expenses.
- Questions No. 16 related to admission & retirement (OR Part) were also lengthy because of journal entries as well as time consuming calculations especially provision for doubtful debts and revaluation loss.
- Question No. 17 was very tricky and time consuming.
- Question No. 21 was very tricky and time consuming.
- Question No. 23 was very long, most of the students could not attempt it at all.
Accountancy Question paper pattern:
- There are two Sections A and B (Section A for 60 marks and Section B for 20 marks)
- Total Question in Section A were 17 and this section includes Accounting for Partnership Firms and Companies.
- Total Question in Section B were 5. It includes two options-‘Financial Statements Analysis’ and ‘Computerized Accounting’.
According to media reports, the exam was easy, but quite lengthy for the students to solve in the given frame of time.
Also, most of the students found section A tougher than section B– “There was one out-of-the-syllabus question asked in section A,”says one of the students in an interview to India Today Education.
Moreover, the students also mentioned that the paper was different from last year and the questions were completely opposite in pattern, though quite easy.