Cbse class 12 accountancy post paper analysis 2019

CBSE Class 12 Accountancy Post Paper Analysis 2019

A lengthy but easy paper.

By 06th Mar, 2019 | 05:16 pm

CBSE conducted the Class 12 Accountancy board paper today (6^th March 2019) with more than 3 lakh students writing the exam. As per the schedule, the question papers were distributed at 10:15 AM and the exam started at 10:30 AM; students get 15 minutes time to read the question paper. The duration of the paper was 3 hours, and it carried a total of 80 marks. In this article, we discuss the distribution and weightage of marks according to the chapters of the syllabus and the respective sections in the CBSE Class 12 Accountancy Paper for 2019. But before that, let's look at what is on everyone’s minds — the difficulty level.

Difficulty Level of the Paper

The paper was not that difficult. Yes, it was surprisingly quite easy. This is because almost all the questions asked were from the syllabus. However, few of the questions demanded extra time and effort. So, while the paper was simple, overall the paper was lengthy due to the inclusion of questions based on high order thinking skills.

Paper Pattern

The pattern of the question paper 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 understanding and application of concepts.

The paper comprised 2 parts, Part A and Part B, as shown below:

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

(Note: Part A is compulsory for all students)

There were 6 questions each carrying 1 mark.
There were 4 questions each carrying 3 marks.
There were 2 questions each carrying 4 marks.
There were 3 questions each carrying 6 marks.
There were 2 questions each carrying 8 marks.

Part B (20 marks): Analysis of Financial Statements OR Computerised Accounting

(Note: The CBSE paper pattern gives students an option to choose between Analysis of Financial Statements and Computerised Accounting. Students were required to attempt questions from either of the 2 options available.)

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

Chapter-wise Distribution of Marks

Let us look at the following table for a clear idea of the chapter-wise distribution of marks in the paper compared to that of the blueprint issued by CBSE.

Unit no.	Chapter no.	Chapter Name	As per CBSE Blueprint		As per 2018–19 Paper
Unit no.	Chapter no.	Chapter Name	Marks	Options (Marks)	Marks	Options (Marks)

Part A	Accounting for Not-for-Profit Organisations, Partnership Firms and Companies
Unit 1	1	Accounting for Not-for-Profit Organisations	10	1	10	1
		Total	10	1	10	1
Unit 2	2	Accounting for Partnership firms: Fundamentals	7	6	9
	3	Goodwill: Nature and Valuation	3	3	3
	4	Reconstitution: Change in Existing Profit Sharing Ratio	4		4
	5	Reconstitution: Admission of a Partner	9	1	9	7
	6	Reconstitution: Retirement/Death of a Partner	5	8	4	8
	7	Dissolution of Partnership Firm	7		6
		Total	35	18	35	15
Unit 3	8	Accounting for Share Capital	9	9	9	9
Unit 3	9	Issue and Redemption of Debentures	6		6	3
		Total	15	9	15	12
Part B	Financial Statement Analysis
Unit 4	10	Financial Statements of a Company	4		4	4
	11	Analysis of Financial Statements	4	4	4
	12	Accounting Ratios	4	4	4	4
		Total	12	8	12	8
Unit 5	13	Cash Flow Statements	8		8
		Total	8	0	8	0
		Grand Total	80	36	80	36

Comparison with previous year’s paper:

As compared to the previous year's paper, the paper was a little easier but lengthy this year. The weightage of marks was also very similar to the blueprint issued by CBSE.

More weightage was given to chapters like Accounting for Not-for-Profit Organisations, Fundamentals of Partnership, Admission of Partner and Accounting for Share Capital.

Conclusion

Overall, the Accountancy board paper was a little lengthy, resulting in many students not being able to complete their paper. There were certain types of questions expected from chapters like Dissolution of Partnership, which didn’t turn up and there was a full-fledged question instead. CBSE adhered to the blueprint issued and strictly followed the marking scheme with respect to the newly added chapters like NPO to the curriculum. Moreover, in a 6 marks question asked from Accounting for NPO, the Balance Sheet given for 31.03.2018 should have been an opening balance sheet on 31.03.2017. Also the receipts and payments account for the year ended 31.03.2018 had a payment for Computers dated 01.10.2018 which should have been 01.10.2017. Due to such discrepancy, the students could not understand the question properly and wasted their time in determining the validity of the information provided in the question.