CBSE class 12 Exam Analysis: ‘The paper was easy, students even had time to revise’

The Central Board of Secondary Education (CBSE) conducted the class XII Accountancy exam on Saturday, March 23, 2024. The exam began at 10.30 am and concluded around 1.30 pm. This year, a total of 39 lakh students from 26 countries are taking the exam. In the national capital, the exams are being held at 877 centres, with 5.80 lakh students appearing.

The students were given 15 minutes – from 10:15 am to 10:30 am – to thoroughly read the question paper so that they could understand what the examiner was asking. The three-hour exam was of 80 works with 20 marks for project work.

There were a total of 34 questions divided into two sections — Part A and B. There is no overall choice. However, an internal choice was given to the students.

Part A – 1-26 (compulsory for all candidates)

Part B – 27-34 (Two options– Analysis of Financial Statements and Computerised Accounting)

1 mark questions – 1 to 16 and 27-30

3 mark questions – 17-20, 31 and 32

4 mark questions – 21-22 and 33

6 mark questions – 23-26 and 32

According to Ms Sumitha Nair, PGT Accounts, Apeejay School, Nerul, this year’s paper was comparatively easy. “The Accountancy exam is normally tough; this year was different. The students found the paper easy to attempt. The students got some time to even revise the paper,” Nair said and shared the following detailed analysis.

1. Part A was compulsory for all students and was easy to crack. The calculations for MCQs are normally lengthy. This year this was not the case.

2. The assertion-reasoning questions were also good. Normally this section also requires calculations but it was different as they were direct.

3. Part B was simple as the questions asked were direct.

4. Question 33 was easy; the calculation aspect was less as well. Normally the CBSE gives questions with longer calculations.

5. The question on cash flow was simple and easy since it was a direct question.

6. The question based on the ratio was well-framed and not complicated.

7. The two sets were on similar lines; the questions were more or less the same.

8. All the questions were based on the CBSE curriculum.