CBSE Class 12 accountancy board exam analysis 2024 out; paper rated easy, balanced

NEW DELHI: The Central Board of Secondary Education (CBSE) conducted the CBSE Class 12 accountancy board exam 2024 today. The board held the exam from 10:30 am to 1:30 pm today. As per the CBSE Class 12 accountancy exam analysis, students and teachers found the question paper to be well-balanced and easy in difficulty level.

The CBSE Class 12 accountancy exam was for 80 marks, to be attempted within 3 hours. The paper had a total of 34 questions which were divided into two sections. Part A had questions from accounting for partnership firms and companies and part B had two options - analysis of financial statements and computerized accounting. While Part A was compulsory, Part B had two-sub sections, to choose from.

Rajesh Kumar PGT Commerce, Manav Rachna School, said: “Grade XII Accounts paper held on Saturday, 23rd March 2024 was a well – balanced one. Students were able to understand and comprehend the questions. The paper was set according to the sample paper issued by CBSE. Students were content with the level of difficulty in the paper and they could easily complete the paper within the allotted time and were able to revise it.”

“Most of the MCQs had a blend of questions that were straight forward except a few that demanded a clear understanding of the concepts. The assertion and reasoning type questions were quite tricky but manageable. Although some of the questions that required conceptual understanding were challenging, students could attempt it easily.

Overall, the exam was easy and those students who prepared using their textbooks should have no problem scoring well,” he added.

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CBSE Class 12 accountancy paper analysis

As per the CBSE Class 12 accountancy paper analysis by Deepa Upadhayaya, HOD Commerce, Bhai Parmanand Vidya Mandir Delhi: “Most of the students found the paper manageable and within expectations. Overall the paper was balanced,covering various topics comprehensively.” Here is the section-wise exam paper analysis.

Section A - Most of the students found multiple choice questions direct and straight. 3-4 marker questions of the partnership chapter required conceptual clarity. Few adjustments in 6 marker questions from accounting for partnership firms and share capital were challenging.

Section B - An adjustment of chapter cash flow statement was tricky and required in-depth knowledge of the concept. Overall the paper was moderate and balanced.

“Students were able to attempt most of the questions that required direct application of theories. Some questions were a little challenging and required conceptual understanding, which could only be successfully answered by high achievers after deep analysis and interpretation. Overall students found today's Accountancy paper to be easy. Some students found the paper to be quite lengthy because of calculations. However, overall, the paper was well balanced, within the capabilities of all the students,” Narsingh Raghav, PGT commerce, KIIT World School, Gurugram.