CBSE Class 12 Accountancy Analysis: ‘Tricky section B, challenging MCQs’

“MCQs were not direct, but thought provoking. The four and six marks questions were easy. Students were satisfied with the paper,” Dutta added.

As per Deepa Upadhayaya, HOD Commerce, Bhai Parmanand Vidya Mandir, most of the students found multiple choice questions in section A direct and straight. The three and four mark questions of the partnership chapter required conceptual clarity, while a few adjustments in six marker questions from accounting for partnership firms and share capital were challenging, the HOD added saying that in section B, an adjustment of chapter cash flow statement was tricky and required in-depth knowledge of the concept.

According to Rajesh Kumar PGT Commerce, MRIS Sector 14 Faridabad, students were content with the level of difficulty in the paper and they could easily complete the paper within the allotted time and were able to revise it.

“Most of the MCQs had a blend of questions that were straight forward except a few that demanded a clear understanding of the concepts. The assertion and reasoning type questions were quite tricky but manageable,” he added.

The overall difficulty ranged from easy to moderate and certain MCQs from assertion-reasoning and from partnership posed challenges to students. Overall, the paper was aptly designed to assess the competency level of students. It effectively tested the understanding and application of concepts, Lalit Kumar Sharma, HOD Commerce, VidyaGyan School said.