Nagpur: The Class 12 Accountancy examination of the Central Board of Secondary Education (CBSE) held on Tuesday was rated moderate by subject experts and students, though many found the calculation-heavy numerical section time-consuming.The three-hour paper, conducted from 10.30am to 1.30pm for 80 marks, covered Partnership Accounts, Company Accounts, Financial Statement Analysis and Accounting for Not-for-Profit Organisations. Nearly 50% of the paper comprised competency-based questions, reflecting CBSE’s continued shift away from rote learning.
Teachers said the question paper remained within the prescribed syllabus and largely followed the CBSE sample paper pattern. Both conceptual and numerical questions were evenly distributed across sections.Multiple-choice questions were mostly pattern-based, though a few required careful interpretation. The six-mark questions were described as direct and well within syllabus limits. Part B, which focused on Financial Statement Analysis, was widely termed easy and scoring by students.Overall, while the paper was balanced and in line with expectations, effective time management proved crucial for those attempting the lengthy numerical problems.
