CBSE mulls allowing non-programmable, basic calculators for class 12 Accountancy exam

NEW DELHI: The Central Board of Secondary Education (CBSE) is examining a proposal to allow use of basic non-programmable calculators in class 12 accountancy exams to ease cognitive load associated with lengthy calculations, according to board officials.

A panel will be formed to formulate guidelines on their use to ensure uniformity, they added. While CBSE allows students with special needs in both classes 10 and 12 to use calculators, the Council for the Indian School Certificate Examinations (CISEC) allowed class 12 students to use calculators in 2021.

“The board’s curriculum committee had proposed that basic, non-programmable calculators be allowed in class 12 accountancy examination, limited to functions necessary for typical financial calculations, such as addition, subtraction, multiplication, division, and percentage calculations,” a senior board official said.

“A panel will be formed to provide clear guidelines regarding acceptable calculator models to ensure uniformity and prevent the use of advanced or programmable devices. The curriculum committee has argued that the move will allow students to allocate more time to analytical responses and case study assignments,” the official added.

Focus on enhancing analytical responses and supporting NEP

The curriculum committee has also argued that allowing calculators will ease the cognitive load of lengthy calculations and help students by reducing their stress and improving exam performance. With the move, the board also aims to enhance analytical responses, align with international standards, and support the National Education Policy (NEP)’s focus on higher-order thinking skills.

Other key proposals being considered by the board include piloting an On-Screen Marking (OSM) system for small-volume subjects and implementing a new re-evaluation process in board exams. “To reduce the time spent on sending answer books to evaluation centres physically, the examination committee of the board proposed implementing On-Screen Marking (OSM) which will entail scanning and uploading answer sheets for digital evaluation, ensuring a faster and more efficient evaluation process.

“The proposal of OSM may be rolled out on a pilot basis in a few subjects in the main examination in both Classes 10 and 12; science or mathematics supplementary examination and mathematics for revaluation from 2024-25 academic session,” the official added.