Grace marks needed.....CBSE has broken the Dreams of several students by setting a paper which was out of the blue.
This year, CBSE Accoutancy paper (055)was tough as well as long and has made several students cry.
All the questions were twisted, required time to think and solve , hence many students could not complete the paper.
CBSE should come out with a statement immediately to take care of their mental agony, which will help them to concentrate on their next exam.

The problems concerning the paper are as follows:
1. The Paper was Lengthy and Students struggled to complete the paper on time (We were not left with a minute to recheck the paper).
2. The structure of the Paper this year, we feel after going through the Previous Years' Board papers, was not Balanced.
3. Huge weight-age was given to the questions regarding Journal Entries, while minimal or no question(s) were based on important topics like Preparation of Revaluation A/C, Partner's Capital A/c, Balance Sheet etc relating to Admission/Retirement of a Partner. Solid 8 marks were for Journal Entries, where the Adjustments given were difficult and tricky. Option should have been given for attempting Journal Entries and/or Preparation of Ledger Accounts.
4. No relevance found with the Sample Paper issued by CBSE for Accountancy 2017. In fact, quite opposite questions were asked,
5. Why did CBSE issue the same Sample Question Paper for the years 2016 and 2017 Examinations? Does this indicate the inefficiency of the Board?
6. Question based on "Change in Profit sharing ratio" in Partnership Accounts which was asked for 6 marks was very tricky and demanded a lot of students' time.
7. No Comparative Statement/ Common Size statement question was asked, unlike expected every year.
8. Ratio Analysis Question regarding the effect of transaction on a particular ratio (Proprietary Ratio) given for 4 marks was tricky and required Higher order application skills. When there were more than a dozen ratios included in the prescribed syllabus, we expect two bits asking to compute two ratios. Undue importance was given to a single ratio.
9. The question regarding the treatment of expenses and remuneration in case of Dissolution of a Firm has limited the importance of the whole chapter. There was no creativity in the question relating to Dissolution.
10. Question based on ascertainment of Major and Minor Headings of Line Items in the Balance Sheet given for four marks had four items. The question also asked to find out two values a company should observe while preparing Financial Statements. This will reduce the weight-age given to the other part of the question when only 4 marks were allotted. How will the marks be allotted?
11. One mark question on the members who shall not be called as partners other than Minors is out of text. The answer is related to the Indian Contacts Act 1872, while the said act is nowhere prescribed in syllabus and in general is difficult for students to attempt.
12. One mark question based on Past Adjustment and another one marker regarding Issue of Debentures (which had two Journal Entries to be written- not good for 1 mark where Pro rata allotment was made) consumed a lot of time.
13. The 6 mark Question given on "Change in Profit Sharing Ratio" was completely different and unexpected. Such type of questions are found nowhere in the Prescribed "NCERT publication". Is the board silently promoting Reference Books other than those prescribed by asking questions outside of NCERT Texts?
14. The 8 marker on Admission/Retirement has taken at least 25 minutes to attempt the whole answer. Too many Journal entries for 8 marks is not justified. Where every entry is important in Accountancy, a half mark for one entry is not valid (given the time taken to write the entry/entries).
15. If the Board has decided to increase the standard of Question Paper, it is kindly requested to go forth with your Strategy provided the Board/NCERT also increases the Standard of the Prescribed Material. By not doing so, The board is reiterating stress on students indirectly.
16. The usual practice of preparing for Accountancy exam for Boards has been defied this year. Students are taking a lot of stress while preparing and facing the boards, Too many days for Preparation is also affecting the Health of the students.
17. In light of the above, it is kindly requested that the Board takes necessary steps in evaluating the Answer Booklets, keeping in mind the general mindset and knowledge of all the students.

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manvir singhBy:
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cbse, education minister, narendar modi, president


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