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NSQF Practical Guidelines and Project 2018 of “Optional Financial Accounting (780)” for Class 12 CBSE

PRACTICAL GUIDELINES

CLASS–XII OPTIONAL FINANCIAL ACCOUNTING (780)

 

1.)MINIMUM PASS MARKS

The Minimum number of marks required to pass in each subject is (33) percent in the written papers and practical examination.

2.)Marks for record, Viva, Project report etc., in respect of Senior Secondary School Curriculum OF School Certificate Examination:

Practical Examination – 40 Marks

Includes 20 marks for Project reports and 20 marks for Viva-voce

Project Report should be based on a sole proprietorship firm/Partnership firm and a Company to understand their working. And prepare a report on 

  1. A Partnership deed 
  2. Share Certificate and Debenture Certificate 
  3. Annual Accounts of firm/Company

Marks allotted for Project report, Viva Voice etc., should separately state in the answer book (if Answer-Books are used) and added to the marks given for other items. The projects and the practical records, duly punched should be returned to the students concerned immediately after evaluation.

3.)Assessment of performance.

a) The two examiners, one internal and the other external, assigned for the conduct and assessment of Practical Examinations each in Senior Secondary School Curriculum Question for the viva examinations should be conducted by both the examiners. Question to be more of General nature, project work or the curriculum. Investigatory Project especially those that show considerable amount of effort and originality, on the part of the student, should get suitable high marks, while project of a routine or stereotyped nature should only receive MEDIOCRE marks.

b) In the assessment and award of marks, follow strictly the marking Scheme which is given in the list of practical I.e. provided to the Examiners/Schools at the time of Examination.

c) Every effort should be made to reach a consensus on the marks to be awarded to individual candidates. If a difference of one or two marks still persists even after discussion the average marks should be awarded.

d) Marks awarded for Project / Practical activities, for viva, for project and for Practical files must be separately shown on the answer-book as the total.

e) If irregularities are perceived by either examiner in the conduct of the Practical

Examination these should be included in the examiner’s report and should be sent to the Asstt. Secretary (A.B. Cell) within three days after the end of practical examination.

f) The external examiner should assume responsibility of deposit of answer books & award list to the Board.

g) Award lists should be signed by both the examiners and should be sent separately through messenger/personally in a double sealed cover and not mixed with the Answer books. The answer-books can be delivered personally in the Board’s office.

h) The related material will be collected by the external examiner from the allotted schools.

i) In other subject involving practical’s, there will be only an external examiner

 

2.)Procedure for Assessment of practical project work in FINANCIAL ACCOUNTING: (Total 40 marks)

Practical Examination – 40 Marks

Includes 20 marks for Project reports and 20 marks for Viva-voce

Project Report should be based on a sole proprietorship firm/Partnership firm and a Company to understand their working. And prepare a report on

A Partnership deed

Share Certificate and Debenture Certificate

Annual Accounts of firm/Company

For students of Class XII, FINANCIAL ACCOUNTING projects has been emerging as a very interesting but sometimes challenging. It enhances understandability, creativity and innovativeness. It also improves presentation and communication skills. Keeping this in mind following guidelines have been framed to bring about uniformity and reward creative skills among students

Students can prepare a Project Report on sole Proprietorship, Partnership firm or Company form of organization on the basis of their understandability and class room knowledge. They may get the guidance from their respective teacher in order to boost their skill and knowledge. The Project should be the sole work of student.

The project report will be assessed by the external examiner and the subject teachers through, a well-planned rubric, keeping in view the core content, quality of the project and Organization of data.

To improve students’ presentation skills, it is suggested that the students should be trained to present the final project. The concerned teacher and the students should visit to some Industry or service sector in order to understand know how of the business sector. Visiting the sole proprietorship firm, Partnership firm and Companies will enhance their knowledge and improve their skills & understanding.

Project Report– 20 marks Students should make a project report file on the basis data collected of the above projects in the proper format. The marks can be allocated based on the quality of work done by the students as per the Curriculum.

 

Annual Accounts of firm/Company 10
 

I) VIVA (strictly based on Curriculum)

 

20
Total 40

 

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