CBSE 2017 Class 12 Accountancy : Board Paper Solution & Analysis


Class 12-AccountancyThe Central Board of Secondary Education (CBSE) conducted the Accountancy board exam for Class 12 on Wednesday, March 29, 2017. Our team at Meritnation continues to partner in your studies and has come up with the a quick video analysis  of  the exam and solutions.

Our experts have noticed that the paper was not much difficult, though it did have some mind twisting questions, like:

  1. The one from dissolution which was entirely based on realisation expenses.
  2. Then there was this short one mark question from cash flow, which asked the effect of net decrease in work capital on cash flow from operating activities, the answer to which was ‘decrease in operating cash flows’.
  3. Then there was this simple 1 mark question from cash flow which required the classification of ‘Payment and receipt of interest and dividend’, but it is heard that many students wrote the answer as investing and financing activity, however the correct answer is ‘operating activity’.

Comparing with last year’s questions paper, our experts said that there weren’t much changes in the paper paper pattern except few.

Lastly, if we analyse the paper in terms of time constraint, it was indeed lengthy and we are sure that the students must have had a tough time in attempting the complete paper.

Check the Board Paper Solutions here:

Delhi SET 1 Delhi SET 2 Delhi SET 3
All India SET 1 All India SET 2 All India SET 3
Abroad SET 1 Abroad SET 2 Abroad SET 3


View the video analysis here:

Question Difficulty Level Analysis: 2016 v/s 2017

Difficulty Level 2016 2017
Easy 6 9
Average 10 10
Difficult 7 4
23 23


Team Meritnation wishes you All the Best for your Board Exams! :)


  1. Anansh says

    Ma’am net decrease in working capital indicates that increase in current liabilities (+) is more than increase in current assets (-). Thus cash flow from operating activities will increase.

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