ANNEXURE - II

REVISED QUESTION PAPER DESIGN

Subject : Accountancy

Class : XII

Time : 3 Hours

Marks : 200

Weightages of marks towards objectives :

Objectives Knowledge Understanding Application Total

Marks 69 95 164 328

Percentage 21 29 50 100

Weightages towards Form Of Questions (to be answered)

Form of (Objective) (Very short) (Short) (Long)

Questions Section A Section B Section C Section D Total

Number of
Questions 30 10 5 3 48

Marks
allotted 30 50 60 60 200

Time allotted
(Minutes) 25 45 50 60 180

Scheme of Sections and Options

Section Number of Number of questions to

questions be answered

A 30 30

B 14 10

C 8+1 05

D 5+1 03

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 Section - A
(i) All 30 Questions are objective type and compulsory.
(ii) Each Question carries one mark.

(iii) 15 Questions are ‘ fill in the Blanks’ and remaining 15 Questions are ‘ choose the
correct answer’ .

(iv) Out of 30 Questions, 6 Questions should be application oriented, - 3 from

choose & 3 from fillup.

(v) The Examiner will frame the remaining 24 Questions suitably.

Section - B
(i) Out of 14 Questions, 10 Questions are to be answered,
(ii) 7 are Theory Questions and 7 are Problem Questions,

(iii) Each question carries five marks.

Section - C
(i) Out of 8 + 1 Questions, 5 Questions are to be answered.
(ii) 3 are theory and remaining are problems.
(iii) Each question carries 12 marks.
(iv) Among 4 Question 1 Question is compulsory.
(v) Compulsory Question has internal choice.
Section - D

(i) Out of 5+1 Questions, 3 Questions are to be answered.

(ii) Each question carries twenty marks.
(iii) All are problem Questions.
(iv) Compulsory Question has internal choice.

Difficulty Level :

Difficulty Level Percentage of Marks

Difficult 15
Average 50
Easy 35

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A question may vary in difficulty level from individual to individual. As such, the
approximation in respect of each question will be made by the paper setter on the
basis of general expectation from the group as a whole. The provision is only to make
the balance in nature.

Note : Except compulsory questions, other questions should match with

the order of Chapters.

Weightage to Content

Chapter Title Marks Percentage

01. Final Accounts- adjustments 47 14

02. Accounts from incomplete Records 46 14

(Single Entry)

03. Depreciation Accounting 38 12

04. Financial Statement Analysis - Ratio 46 14

Analysis
05. Cash Budget 39 12

06. Partnership Accounts - Basic

concepts
07. Partnership Accounts - Admission 65 20
08. Partnership Accounts - Retirement

09. Company Accounts 47 14

Total 328 100

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 Annexure - III
REVISED BLUE PRINT - CLASS XII
Subject : ACCOUNTANCY Maximum Marks : 200 Time : 3 Hrs.

Knowledge Understanding Application

Units TOTAL
O VSA SA E O VSA SA E O VSA SA E

1. Final Accounts - Adjustments 4 1 1 1 1 1 47

2. Accounts from Incomplete Records 3 1 1 1 1 1 46

(Single Entry)

3. Depreciation Accounting 3 1 1 1 1 1 38

4. Financial Statement Analysis - Ratio 3 1 1 1 1 1 46

Analysis

5. Cash Budget 2 1 1 1 39

6. Partnership Accounts - Basic Concepts

7. Partnership Accounts - Admission 5 1 1 2 1 1 1 65

8. Partnership Accounts - Retirement

9. Company Accounts 4 1 1 1 1 1 47

Total 24 35 36 0 0 35 60 0 6 0 12 120 328

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 ANNEXURE - IV

IMPORTANT REFERENCE BOOK

1. T.S. GREWAL DOUBLE ENTRY BOOK - KEEPING

2. R.L. GUPTA PRINCIPLES AND PRACTICE OF

ACCOUNTANCY

3. R.L. GUPTA & RADHASWAMY FINANCIAL ACCOUNTING

4. P.C. TULSIAN & S.B. TULSIAN FINANCIAL ACCOUNTING

5. S.N. MAHESWARI PRINCIPLE OF MANAGEMENT

ACCOUNTING

6. P.C. TULSIAN & S.B. TULSIAN-ISCE ACCOUNTANCY FOR CLASS XII

7. S.KR. PAUL VOLUME-I & VOLUME - II

8. L.S. PURWAL, R.G. NATIONAL COUNCIL OF

SEXANA, B. BANERJEE,
MANMOHAN, N.K. AGARWAL EDUCATION RESEARCH

AND TRAINING - ACCOUNTING &

TEXT BOOK FOR CLASS XI – PART - II

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 ANNEXURE - V
GUIDELINES FOR FUTURE QUESTION PAPER SETTERS

The following guidelines for future question paper setters may be

recommended as follows with regard to Section 'D' questions

CHAPTER -I: FINAL ACCOUNTS:

Problem from Final Accounts have a maximum of 16 to 20 items with Trial

Balance and the adjustments may be restricted to a maximum of five (5) excluding
adjustment relating to provision for Bad and Doubtful Debts and provision for
Discount on Debtors\Creditors. Which may be separately dealt in Section 'C

CHAPTER - II: INCOMPLETE DOUBLE ENTRY (SINGLE ENTRY) :

Conversion Method problems, may relate to the preparation of Total

Debtors Account and Total Creditors Account with maximum four items may be
asked. Items for the preparation of Final Accounts may be restricted to Five Items.

CHAPTER - IV: FINANCIAL STATEMENT ANALYSIS - RATIO ANALYSIS :

Calculation of ratios should be easily divisible and not involving fractions. Four
ratios may be calculated in a problem.

CHAPTER - V: CASH BUDGET:

Cash Budget may be prepared for a maximum of three months with five items
only.

CHAPTER - VII & VIII: PARTNERSHIP ACCOUNTS (ADMISSION &

RETIREMENT):

Problems may deal with the preparation of Ledger and Balance Sheet with
a maximum of five adjustment. (Excluding Calculation of New Profit Sharing Ratio
which may be asked in Section' C)

CHAPTER - IX: COMPANY ACCOUNTS:

Focus may be on problems with fully subscribed shares and all money duly
received on fully paid up shares. Excluding forfeiture of shares on which Allotment &
Call Money Adjustment - this may be separately dealt in Section 'C.

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