CBSE Class 12 Accountancy Board exam: Tips from Board examiner to score above 90
The CBSE Class 12 Accountancy paper is scheduled to be held on March 15, 2018. Though this paper is mainly based on numerical, you won't be able to score 90 per cent, let alone a full 100 per cent, unless you have properly studied the theoretical sections as well.
Moreover, this is a very time consuming paper and most students struggle with time management during CBSE Boards Accountancy paper. So, be very careful in the exam hall regarding how much time you are giving to each question or each section.
India Today Education got talking to Hariyana Vidya Mandir (Kolkata) Accountancy teacher Pradeep Mukherjee, a Board Examiner of Accountancy for 20 years, with 28 years of teaching experience, about certain important tips students should keep in mind to score above 90 in their class 12 CBSE Accountancy paper.
Here are tips he provided which can help make sure you are giving the best shot in your Accountancy Board exam:
In
CBSE Class 12 Accountancy Board exam, the accounts paper is generally a
little lengthy. Therefore, students should read the paper thoroughly
and put a tick mark against the questions which comes easily to them.
Attempt the easy questions first.
There
are altogether eight 1-mark questions. It is usually seen that students
give much time to answering these 1-mark questions. These questions
should be answered in one word or one sentence or in short workings, so
that they shouldn't take more than one minute each.
Showing
the workings is not necessary for all problem sums. Workings should be
necessary for complicated problems only because marks are allotted to
workings in the complicated and longer numerical problems.
Proper
format is necessary for journal and ledger questions while proper
narration is also important for each journal entry. As much as 25 per
cent of the marks in the question can be deducted if proper format and
narration is not provided.
Students
need to practice sample papers in time bound conditions so that they
don't face time management issues in the exam hall. Each 1-mark question
should be given one minute, each 3 or 4-mark question should be given
3-8 minutes, each 6-mark question should be given 15 minutes, each
8-mark question should be given 15-20 minutes.
The following topics of CBSE Class 12 Accountancy are excluded from the syllabus and students shouldn't give importance to these:
- Accounting treatment of interest on Calls in Arrear and Calls in Advance in Share Capital chapter of company
- Treatment of ex-interest and cum-interest of redemption of Debenture chapter
The following topics of CBSE Class 12 Accountancy have been included in the syllabus and students should focus on these topics more:
- Writing-off discount or loss on issue of Debentures
- Conversion method of Debenture
These topics appear in the Board exam every year and students should definitely study these:
- Issue of shares, its forfeiture and re-issue
- From past adjustment of partnership -- its accounting treatment
- Cash flow statement
Source : https://www.indiatoday.in/education-today/tips-and-tricks/story/cbse-class-12-accountancy-board-examiner-tips-html-1172902-2018-02-19
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