
Amidst the CBSE accountancy paper leak row, this year’s question paper can be categorised as an easy one as compared to last year. Most of the questions were straightforward, however, approximately 15-20 per cent questions were tricky and belonged to High Order Thinking Skill (HOTS) type. The overall paper was seemingly easy but some questions had technical jargon of words which made it tricky. Like in one of the question, gain of only one partner was given instead of two.
As per a student, Sumant Kumar said the paper followed the old trend, “Apart from the tricky questions, it accountancy paper was a cakewalk. Those who have practised mock tests, will not find the CBSE accountancy paper difficult.” Another student Monika Chaudhary found the paper a little lengthy, “The considerable amount of time was spent in the calculation and reading long questions, but ultimately the paper was good and completed within allotted time,” she said.
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However, Pawan Talati, accountancy teacher from VidyaGyan Bulandshahr school has found one question surprising. “A question from ‘partnership – fundamentals’ (8 marks) was asked for the first time and the question of dissolution of partnership firm was given as an option to that. The general trend of CBSE is to ask sum of admission or retirement in 8 mark question. Sum based on ‘admission of a partner’ was given without capital adjustment which made it easy to solve. Question-based on ratio analysis was also a bit tricky which made students think twice before solving,” Talati said.
There was something for everyone in the paper, be it an average or an above average student. Most students opined that the paper was lengthy and both the sections were time-consuming. They utilised their full quota of three hours to complete the paper. All the questions were asked from the syllabus and theory questions were easy and as expected.