Check Cbse.nic.in Class 12 Accountancy Paper Analysis, Question paper here


The Central Board of Secondary Education (CBSE) successfully conducted term-1 class 12 accountancy paper (subject code- 055) on Monday, December 13, 2021, from 11:30 am to 1 pm at various exam centres located across the country and abroad.

The question paper carried 40 marks and needed to be attempted in 90 minutes. There were three parts (Part 1, Part 2 and Part 3) and 69 questions in total. Part-1 comprised questions from “Accounting for Partnership Firms and Share Capital”, while Part-2 had questions from “Analysis of Financial Statement” and Part-3 comprised questions from “Computerized Accounting”. Part-1 was compulsory for all. Students were allowed to attempt either Part-2 or 3. There was no negative marking, each question contained one mark and more details about these sections are given below.

Part-1Section-A 16 questions of 1 mark each. (Only 14 questions to be answered)
Section-B16 questions of 1 mark each (only 14 questions to be answered)
Section-C 4 questions of 1 mark each (only 3 questions to be answered) 
Part-2Section- A5 questions of 1 mark each (Only 4 questions to be answered)
Section-B7 questions of 1 mark each (Only 5 to be answered)
Part-3Section-A5 questions of 1 mark each (Only 4 were to be answered)
Section- B7 questions of 1 mark each (Only 5 were to be answered)

The paper had a variety of questions like:

  • Subjective MCQ
  • Application-based MCQ
  • Fill in the blank 
  • Case-based
  • Assertion / Reason
  • Match the following 

“Some questions from Chapter-Accounting for Share Capital were tricky. This year there were some direct MCQ’s also.  Most of the students were found happy after the examination. I can say this paper was scoring, and an average student can score 75-80 per cent easily,” Yogesh Chandra Pandey, Senior Teacher, Accountancy and Business Studies, Unison World School, Dehradun.

Pandey added that the overall difficulty level of the questions was average. The questions were based only on the topics mentioned in the term-1 CBSE syllabus. “It was more about the numerical ability and conceptual clarity of students. Most of the students were able to finish it in time. All the questions were framed from the NCERT textbook. This paper was good but more calculative as expected,” he added.

Anshu Mittal, Principal, MRG School, Rohini, said that it was a balanced exam in terms of difficulty. “Mostly questions were direct. However, The paper was not aligned with the sample paper provided by CBSE. Since limited practice material was available, handout notes and repeated practice proved to be the key to sound preparation,” she said.



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