CBSE Accountancy

Sir, Can you tell us what are the major changes in class XII accountancy this year?
There are two main changes this year: First, the Chapter "dissolution" is removed from partnership accounts.

That's good news, so we have to study one chapter less
No, it is bad news. Dissolution was the easiest chapter. You could easily get 10 marks.

Why did they remove it?
There are many retired "experts" in Delhi, messing up things. I know one such Sardarji, going round and telling everyone that teaching dissolution is very bad, because children will get wrong ideas.

Why, what's wrong?
He thinks closing down a business is a very bad thing. So children should not know it.

Sounds funny
Do you know how Abhimanu died in Kurukhethra?

No, sir, but how is it connected to dissolution?
Arjun was sleeping while Lord Krishna explained how to attack and break the 'lotus formation'. But Lord Krishna was hearing someone humming at each pause, and he found out it was the baby Abhimanu, who was in Arjun's wife Subhadra's womb and Lord Krishna stopped explaining and the baby learned only how to break in,not how to get out.

Now I think our "expert" convinced CBSE to remove 'dissolution' from the syllabus. He believes that you need not know how to close down a non-functional business, and you lost a chance to get easy 10 marks.

I think there are lot of jobless fellows in Delhi meddling with decision making process in CBSE.

How sad?
Secondly they added a new chapter called "accounts of non profit organizations that was removed from class 11 syllabus. It is actually 'fund based accounting'. The NCERT "experts" did not have any idea of what is "fund based accounting" and they wrote the usual rubbish and published.

Sir, that NCERT Accountancy book is really useless; why do they publish it if they cannot make something decent?
CBSE depends on college teachers, thinking that they are experts. It is like employing a lorry driver to drive an autorikshow. College teaching is different. I taught in college before coming to school and I can tell you, college teaching does not make anyone a better school teacher. As I said, it is useless as experience in lorry driving to drive an autorikshow. Now to show their expertise, they add, delete and change the syllabus. NCERT make a half cooked porridge and serve. A new bunch of authors will start that work all over again next year. You find a long list of them in a 200 page book. Many of them never even had seen the book.