CBSE Class 12 Accountancy Exam 2020 - Board Paper Analysis

CBSE conducted its Class 12 Accountancy Board Paper today (5^th March, 2020). As per the schedule, students got 15 minutes to read the question paper as the question papers were distributed at 10:15 AM and the exam started at 10:30 AM. The duration of the paper was 3 hours and it carried a total of 80 marks. Here we analyse the CBSE Class 12 Accountancy Paper 2020 so that students can understand the distribution and weightage of marks according to the units of the syllabus and also the respective sections of the paper. But first, we look at what is on everyone’s mind — the difficulty level.

Difficulty Level of the Paper

If we analyse the difficulty level of the paper, then the paper was moderate to difficult and had a few tricky questions. Some objective type of questions based on accounting theories demanded extra time and efforts and therefore, completing the entire paper was a challenge for some of the students. Almost all the questions asked were from the syllabus only. Some part of the paper was simple and easy but overall the paper was lengthy due to the inclusion of questions that were based on higher order thinking skills and also the newly introduced objective type of questions.

Paper Pattern

The pattern of question was as per the latest blueprint issued by CBSE with a change in the types of questions, which are now more inclined towards questions which demand both understanding and application of concepts.

The Accountancy Paper comprised 2 parts, namely Part A and Part B as follows:

Part A (60 marks): Accounting for Not-for-Profit Organizations, Partnership Firms and Companies.

(Note: Part A was compulsory for all students) 

• There were 13 questions each carrying 1 mark.
• There was 1 question carrying 3 marks.
• There were 4 questions each carrying 4 marks.
• There were 2 questions each carrying 6 marks.
• There were 2 questions each carrying 8 marks.

Part B (20 marks): Financial Statements Analysis OR Computerized Accounting.

(Note: The CBSE paper pattern gives students an option to choose between Analysis of Financial Statements and Computerized Accounting. Students were required to attempt questions from either of these two options.)

• There were 7 questions each carrying 1 mark.
• There was 1 question carrying 3 marks.
• There was 1 question carrying 4 marks.
• There was 1 question carrying 6 marks.

Unit-wise Marks' Distribution

Let us have a look at the following table which gives a clear idea of the unit-wise marks' distribution in the paper as compared to the syllabus and weightage issued by CBSE.

Comparison with CBSE Class 12 previous year’s paper 2019:

As compared to the previous year’s paper, this year’s paper was moderate to difficult and lengthy. Marks' weightage was as per the syllabus issued by CBSE except for Part B, where an additional question of 1 mark was asked from Cash Flow Statement. More importance was given to chapters like Admission of Partner, Retirement of Partner, Accounting for Share Capital, Redemption of Debentures etc. There was no overall choice; however, an internal choice was provided in 2 questions of three marks, 2 questions of four marks, 1 question of six marks and 2 questions of eight marks.

Conclusion

Overall, the Accountancy paper was a little lengthy, so many students were not able to complete the paper. Certain types of questions were expected from chapters like Fundamentals of Partnership, Issue & Redemption of Debentures, Ratio Analysis etc. which didn’t turn up. CBSE adhered to the blueprint issued and strictly followed the marking scheme.

Watch this video for a detailed analysis of the CBSE 12 Accountancy paper 2020 by a TopperLearning academic expert.

We hope that you did well in the exam. All the very best from Team TopperLearning for all your upcoming CBSE Class 12 examinations!

For reviewing all the important answers and practice material for CBSE Class 12 Commerce exam 2020 click here:

CBSE Class 12 Economics exam 2020 - Sample Papers

CBSE Class 12 Economics exam 2020 - Previous years papers

CBSE Class 12 Business Studies exam 2020 - Sample Papers

CBSE Class 12 Business Studies exam 2020 - Previous years papers

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