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CBSE class 12 Accountancy Board exam paper analysis: It was easy to moderate; long answer questions were on the expected lines

Head of Department, Commerce, and Senior Section In-charge at Apeejay School, Panchsheel says that students had enough time to complete the paper leaving time for revision

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The Central Board of Secondary Education (CBSE) on March 31, 2023, (Friday) conducted the class XII Accountancy paper from 10:30 am to 1:30 pm. Students got three hours to complete the question paper. The class XII Board exam is an important exam for students since it starts a student’s academic as well as professional journey. This exam conducted by the CBSE plays an important role in a student’s life.

The Accountancy exam was out of 80 marks. The students were required to attempt a total of 34 questions which were divided into two parts – A and B. Part A was compulsory. Part B has two options – Analysis of Financial Statements and Computerised Accounting. Students had to attempt any one of the two options.

The format of the paper:

MCQs: Questions 1 to 16 and 27-30 were 1 mark each.

Short answer questions: Questions 17-20, 31-32 were 3 marks each.

Short answer questions: Questions from 21-22 and 33 were 4 marks each.

Long answer questions: Questions from 23-26 and 34 were 6 marks each.

According to Jyotsna Madan, HoD Commerce and Senior Section In-charge at Apeejay School, Panchsheel Park, the exam was easy to moderate. “Everything that was asked was from within the prescribed curriculum. Students had enough time to complete the paper and that gave students time to revise their answers properly,” Madan opined.

Section-wise analysis of the paper:

MCQs: Most of these were easy except two-three of them that were conceptual-based. These proved to be a bit tricky. The rest of the questions that were asked were direct.

Short answer questions (3 marks): These were easy and the questions that were asked were direct.

Short answers (4 marks): Even these questions were easy for students to attempt.

Long answer questions (6 marks): The questions asked were along the expected lines.

“There was nothing in the paper that was out of the syllabus. All the questions were from NCERT. The sample paper that was given by the CBSE was of a very high standard; this paper was of easy leave. Any child who would have studied seriously would be able to easily score 70-plus out of 80,” Madan said.

She added that part A was of 60 marks and part B 20 marks. “The questions asked from these two parts were different. It can’t be said that part A was easier than part B. There were sufficient choices as well that helped the students. Also, as per the CBSE guidelines, students were given 15 minutes to read the question which made it easy for the students to assess beforehand how they would proceed,” Madan said.

The CBSE has set up 7,250 exam centres across the nation and 26 countries abroad. The total number of registered candidates for class XII is 16.9 lakh candidates. Out of these, 7.4 lakh are girl students, and 9.51 are boys. The class XII exams will be conducted for 36 days and will be over on April 5, 2023. The CBSE conducted exams in 115 subjects for class XII.

The results are slated to be released in May 2023 on CBSE’s official website.




“Everything that was asked was from within the prescribed curriculum. Students had enough time to complete the paper and that left time for revising their answers properly”

-Jyotsna Madan, HoD Commerce and Senior Section In-charge at Apeejay School, Panchsheel Park

Shalini is an Executive Editor with Apeejay Newsroom. With a PG Diploma in Business Management and Industrial Administration and an MA in Mass Communication, she was a former Associate Editor with News9live. She has worked on varied topics - from news-based to feature articles.

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