The Central Board of Secondary Education successfully conducted the CBSE Class 12 Accountancy paper today, December 13, 2021. As per the CBSE guidelines, students reported to their respective examination center, 30 minutes before the commencement of the exam. The exam was held for a total of an hour and a half from 11.30 am to 1.00 pm at various exam venues across the country. For the first time, CBSE has conducted the class 12 Accountancy exam in an MCQ-based format, based on the revised exam structure it had released earlier. Direct theory-based questions were framed from the prescribed syllabus.
Paper was conducted for 90 minutes and students had to submit their OMR sheets sharp at 1 pm. The specimen question paper consisted of three main parts namely, PART – I, II, and III. Out of the 69 questions asked in the specimen question paper, 56 were to be marked by the students. The maximum mark assigned to the Class 12 Accountancy exam was 40. Part – I was mandatory to attempt for all candidates. While among Part 2 and Part 3 students were given choice to attempt one part either Analysis of Financial Statement or Computerized Accounting.
The actual class 12 Accountancy exam was very different as compared to the specimen paper. A total of 60 questions were asked in the term 1 Accountancy exam, out of which any 40 were to be solved for 40 marks. No instructions were mentioned in the Class 12 Accountancy term 1 question paper.
Study of CBSE Class 12 Accountancy Specimen Question Paper Says that
Students had an internal choice of choosing questions in every section. Part-I contained three Sections -A, B, and C. Section A consisted of 18 questions from Q.no 1 to 18, and Section B had questions from 19 to 36, out of which 15 were compulsory to attempt in each section. Part I, Section C comprises questions from Q.no. 37 to 41 out of which students had an option of attempting any 4 out of 5 given questions. This section was based on two hypothetical situations for Q.no 37, 38, and Q no. 39, 40, 41 separately.
Part II, based on Analysis of Financial Statement was further subdivided into two sections – A and B. A total of 7 questions from Q.no 42 to 48 were asked in Part II, Section A of the exam, out of which all were to be answered. A similar pattern was observed for Part II, Section B of the exam, where all were to be answered from Q.no 49 to 55.
Further Part III based on Computerized Accounting consists of two sections – A and B. Questions from Q.no. 49 to 60 were framed in Section A, out of which all were to be answered. As per the reports, the OMR sheets were distributed at 11.10 am sharp. Soon after filling all the entries carefully, question papers were distributed at 11.20 am. The above analysis is in coherence with the sample paper released by the board.
However this was not the case during the actual exam. No parts and their subsections were mentioned in the actual exam. Apart from this no instructions were provided regarding the compulsory questions to be attempted and the marks allotted to them. Students were allowed to read the question paper for the next 10 minutes, however, they were not allowed to mark anything on their OMR sheets. CBSE term 1 Psychology exam commenced at 11.30 am and concluded at 1 pm. There was no provision of negative marking in the CBSE term 1 exam. Students were asked to darken the circles having the correct option in the OMR sheets using black or blue ballpoint pen only. The use of pencil was strictly prohibited and was considered as one of the unfair means. Furthermore, all questions carried equal marks and there was no negative marking.
