West Bengal Board Marking Scheme for Class 12 – Accountancy

West Bengal Board Marking Scheme for Class 12 Annual Exmination for Accountancy

WB Council of HS Education has published the Marking Scheme / Mark Distribution / Question Paper Pattern for all the subjects on the basis of new syllabus.

Marking Scheme of Accountancy for Class 12 Annual Exmination of WB Board is given below.

Topicwise Distribution of Marks		Category of Marks					Total Marks
		1	2	5	10                 20
Group-A
Reserves and Provisions	8						8
Depreciation Accounting	8						8
From Tria Balance to Financial Statement – II	24						24
Final Accounts from Incomplete Records	12						12
Final Accounts of Non Profit Entities	12						12
Rectification of Errors	8						8
Partnership Accounts	8						8
Company Accounts	12						12
Analysis and Interpretation of Financial Statements	8						8
	100						100
Total No of Questions		10	10	6	2                   1

1. Group – A 1 x 10 = 10

i

ii

iii

iv

v

vi

vii

viii

ix

x

Four more questions will be offered as alternative from the same chapter / topic to any of the four questions mentioned above (Category: Multiple Choice of Four Options / True or False / Yes or No / One word answer / Fill in the Blanks)

2. Group – B 2 x 10 = 20

i

ii

iii

iv

v

vi

vii

viii

ix

x

Five more questions will be offered as an alternative from the same chapter / topic to any of the five questions mentioned above

3. Group – C 5 x 6 = 30

i

ii

iii

iv

v

vi

Five more questions will be offered as an alternative from the same chapter / topic to any of the five questions mentioned above

4. Group – D 10 x 2 = 20

i

ii

Two more question will be offered as an alternative from the same chapter / topic for any of the two questions mentioned above

5. Group – E 20 x 1 = 20

Final Accounts

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WB Board Class 12 Marking Scheme for All Subjects Syllabus Model Question & Answers