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CBSE 12th Accountancy Analysis, Answer Key 2021: ‘Balanced Paper, Instructions Different From Sample Papers’

Overall, the 12th Accountancy paper has a mix of easy and difficult questions, with stress on theoretical portions. But, the paper did not follow the pattern of sample papers, while the sample paper instructed to opt 45 out of 55 questions, in the paper, it was 40 out of 48 questions, say teachers

New Delhi:

CBSE Class 12 Accountancy Analysis 2021: The Central Board of Secondary Education (CBSE) conducted the class 12 Accountancy paper on Monday, December 13, the students and teachers reviewed the paper as balanced, with equal weightage provided to each section. Overall, the 12th Accountancy paper has a mix of easy and difficult questions, with stress on theoretical portions.

But, the paper did not follow the pattern of sample papers, while the sample paper instructed to opt 45 out of 55 questions, in the paper, it was 40 out of 48 questions, as per students and teachers.

Bakshish Bhatia, PGT Accountancy, Mount Abu Public School, Rohini analysed the Class 12 Accountancy paper as balanced with few questions required a high order thinking. Section wise, according to teacher, “The part 1 of section B has high order thinking questions, while the rest sections- A and C were reviewed as balanced with mix of easy and difficult questions. The paper put stress on theory based questions, there were less calculative questions in the numerical part.”

Though, the paper followed the pattern of NCERT, but it was different from the sample papers. “The sample paper instructed to opt 40 out of 48 questions, but in the paper it was 45 out of 55 questions,” the teacher said. The average students can expect 60 per cent marks in the paper.

Seema Behl, Principal, Brain International School analysed the paper as balanced, however, there were ambiguity in few options. “In Question Number 36- options A and C were same. The sample paper asked to opt 45, out of 55 questions from part I and II, now in the paper it was 40 out of 48 questions,” the princial said.

Dr. C.S. Nair, Dean Skills & Capacity Building, Silverline Prestige School, Ghaziabad said, “Students were of the view that few questions were on the tougher side. Overall they found it tough. Instructions regarding the paper were not clear. One of the questions had wrong options. Students found the paper a bit lengthy. Leaving a few questions, rest of the paper was average.”

According to Lalit Kumar Sharma, PGT Commerce, VidyaGyan Bulandshahr, “The CBSE changed the pattern of the question paper at the last minute. It was different from the CBSE sample paper and number of options were reduced. In the sample paper, candidates were supposed to attempt 45 questions out of 55 questions while the main paper had a total of 48 questions and candidates were asked to attempt 40 questions. The level of difficulty of the paper was average.”

Mrs. Sarika Mathur and Anjna Kaushik and Neetu Kapoor, Principal, Army Public School, Delhi Cantt reviewed the the difficulty level of the paper as moderate. “Few questions were of High order thinking skill.Question related to Issue of shares was a bit tricky. Students who were through with the Text book will do well and score good Marks,” they said.

CBSE will release the Class 12 Accountancy paper answer key after the teachers upload the OMR sheets on the CBSE portal. For details on CBSE board exams, please visit the website- cbse.nic.in.

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