Published: 01st April 2017
CBSE Class twelve students might have to settle for low scores as Accountancy exam paper catches them off guard
Claiming that the paper was tough and tricky, students and teachers are outraged and say it will adversely affect the students
The hours spent solving previous year's question papers and cramming the 'sure questions' did not come to the aid of CBSE Class Twelve Commerce students on March 29 - the day of their Accountancy examination. The students and teachers say the question paper defied the pattern followed in recent years, featured questions out of syllabus and required the students to spend more time than usual on many answers.
The students' shock notwithstanding, it is the teachers who feel they have been caught off guard. There is a palpable sense of outrage among them as they list out the areas where the CBSE flouted its own instructions and departed from the scheme of the model question papers.
"Overall, the question paper was very tough and tricky," says Priya Chandran, a teacher of Accountancy at the Naval Children's School in Kochi. When this reporter contacted her, she along with other senior secondary Accountancy teachers were at the evaluation centre, where they have listed out their observations of the question paper.
These are the teachers' main observations and comments;
1. Most questions needed the students to prepare journals. "Journals are made once the ledgers are prepared. It is a step by step process and requires time. Usually the students are just asked to prepare ledgers."
2. As per the syllabus, the topics like 'capital adjustment in changing profit sharing ratio' and 'writing off discount on issue of debentures' would not be asked for the exams. But Qn.13 (in all the sets) was from the first topic and Qn.7 in Set 1, Qn.10 in Set 2 and Qn.8 in Set 3 was on the second topic.
3. The Qn.15 (in all sets) for 6 marks asked students to prepare journal entries based on just one concept - Commission from Dissolution Partnership Firm. "Usually, the questions are spread over many 'conditions', so that a student who has studied just one of it would still be able to score some marks."
4. No questions from Tools of Analysis (Comparative statements and Common Size statements) were asked. "But, as per the sample paper a question on the topic should have been there. These questions are relatively easier and help the weaker students score marks."
5. Qn.17 in Set 1 and Set 3 and Qn.16 in Set 2, were on Share Capital which was a CA level question. "In a training given to accountancy teachers, CBSE had made it clear that no questions on the the topic would be asked. "
6. Even though CBSE 'force' students and teachers to use NCERT text books, none of the questions were from the text book.
The teachers are unanimous in their view that almost all students will be adversely affected. "One of my students who had solved nearly 100 model question papers was crestfallen when I talked to her yesterday. It's understandable, as the cut-off mark for B.Com admission in Sacred Heart's Thevara is 98 per cent. The CBSE students who score low marks compared to their counterparts in State Syllabus don't stand a chance when it comes B.Com admission," says Chandran.
The CBSE students who score low marks compared to their counterparts in State Syllabus don't stand a chance when it comes B.Com admission
Priya Chandran, Accountancy teacher
One of the subject experts of the CBSE said they would make a plea to the Board to make the valuation liberal or consider giving grace marks in view of the issue. "It might give moderation/grace mark commensurate with the marks scored in this exam last year. But, there is no chance of a re-examination as was the case with the SSLC Mathematics Paper in Kerala," he said.