CBSE Class-12 Exam 2018 : Marking Scheme
Question Paper, Accountancy
CBSE Class-12 Exam 2018 : Accountancy (Delhi)
Senior School Certificate Examination
Marking Scheme – Accountancy 67/1,67/2,67/3
1. Evaluation is to be done as per instructions provided in the Marking
Scheme. It should not be done according to one's own interpretation or any other
consideration. Marking-Scheme should be strictly adhered to and religiously
2. The Head-Examiner has to go through the first five answer scripts
evaluated by each evaluator to ensure that evaluation has been carried out as
per the instructions given in the Marking Scheme. The remaining answer scripts
meant for evaluation shall be given only after ensuring that there is no
significant variation in the marking of individual evaluators.
3. If a question has parts, please award marks on the right hand side for
each part. Marks awarded for different parts of the question should then be
totalled up and written in the left hand margin and encircled.
4. If a question does not have any parts, marks must be awarded in the left
hand margin and encircled.
5. If a student has attempted an extra question, answer of the question
deserving more marks should be retained and other answer scored out.
6. No marks to be deducted for the cumulative effect of an error. It should
be penalized only once.
7. Deductions up to 25% of the marks must be made if the student has not
drawn formats of the Journal and Ledger and has not given the narrations.
8. A full scale of marks 1-80 has to be used. Please do not hesitate to award
full marks if the answer deserves it.
9. No marks are to be deducted or awarded for writing / not writing ‘TO and
BY’ while preparing Journal and Ledger accounts.
10. In theory questions, credit is to be given for the content and not for
11. Every Examiner should stay up to sufficiently reasonable time normally
5-6 hours every day and evaluate 20-25 answer books.
12. Avoid the following common types of errors committed by the Examiners in
- Leaving answer or part thereof unassessed in an answer script
- Giving more marks for an answer than assigned to it or deviation from
the marking scheme.
- Wrong transference of marks from the inside pages of the answer book to
the title page.
- Wrong question wise totaling on the title page.
- Wrong totaling of marks of the two columns on the title page
- Wrong grand total
- Marks in words and figures not tallying
- Wrong transference to marks from the answer book to award list
- Answers marked as correct but marks not awarded.
- Half or a part of answer marked correct and the rest as wrong but no
13. While evaluating the answer scripts if the answer is found to be totally
incorrect, it should be marked as (x) and awarded zero (0) Marks.
14. Any unassessed portion, non-carrying over of marks to the title page or
totaling error detected by the candidate shall damage the prestige of all the
personnel engaged in the evaluation work as also of the Board. Hence in order to
uphold the prestige of all concerned, It is again reiterated that the
instructions be followed meticulously and judiciously.
15. The Examiners should acquaint themselves with the guidelines given in the
Guidelines for Spot Evaluation before starting the actual evaluation.
16. Every Examiner shall also ensure that all the answers are evaluated,
marks carried over to the title page, correctly totaled and written in figures
17. As per orders of the Hon’ble Supreme Court, the candidates would now be
permitted to obtain photocopy of the Answer Book on request on payment of the
prescribed fee. All examiners/Head Examiners are once again reminded that they
must ensure that evaluation is carried out strictly as per value points for each
answer as give in the Marking Scheme.