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CBSE to allow basic calculator in Class 12 accountancy exams

CBSE will allow basic calculators in Class 12 accountancy exams from 2025-26, aiming to enhance analytical skills and reduce cognitive load.

Published on: Mar 23, 2025, 07:18:18 IST
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The governing body of the Central Board of Secondary Education (CBSE) has ratified the proposal to allow use basic calculators during the Class 12 accountancy exam from the 2025-26 academic session among several reforms for syllabi, assessment of skill and vocational subjects, and the evaluation system.

Students come out after appearing for the CBSE board exam in 2025. (Parveen Kumar/Hindustan Times)
Students come out after appearing for the CBSE board exam in 2025. (Parveen Kumar/Hindustan Times)

The decisions were ratified at CBSE’s 140th governing body meeting held in December last year, but the minutes of the meeting were made public recently.

“Basic, non-programmable calculators will be allowed, limited to functions necessary for typical financial calculations, such as addition, subtraction, multiplication, division, and percentage calculations,” the proposal of the examination committee, which was ratified, said.

“The Board will provide clear guidelines regarding acceptable calculator models to ensure uniformity and prevent the use of advanced or programmable devices,” it said. While CBSE allows students with special needs in both classes 10 and 12 to use calculators, the Council for the Indian School Certificate Examinations (CISEC) allowed Class 12 students to use calculators in 2021.

With the move, the board aims to reduce cognitive load, enhance analytical responses, align with international standards, and support the National Education Policy (NEP)’s focus on higher-order thinking skills.

CBSE conducts Class 10 and 12 board examinations in 204 subjects.

To reduce the time spent on sending answer books to evaluation centers physically, the examination committee of the board proposed implementing On-Screen Marking (OSM) which will entail scanning and uploading answer sheets for digital evaluation, ensuring a faster and more efficient evaluation process.

CBSE’s governing body has approved the proposal of OSM being rolled out on a pilot basis in a few subjects in the main examination in both Classes 10 and 12; science or mathematics supplementary examination and mathematics for revaluation from 2024-25 academic session.

The governing body also ratified the new evaluation process to be implemented in the ongoing board examinations 2025 for students unsatisfied with their marks.

Among other proposals, the board also ratified a proposal to allow class 10 students to take both standard and advanced-level science and social science exams on the same day with longer exams and more questions for the advanced level from the 2026-27 session.

The board’s plans also include curriculum revision and rationalization of skill (vocational) subjects and an external independent agency with expertise in vocational education and industry standards conducting the assessment of these subjects.

 
ABOUT THE AUTHOR
Sanjay Maurya

Sanjay Maurya is a Principal Correspondent with Hindustan Times, where he covers education, with a focus on school and higher education, competitive examinations, education policy and governance. Working as part of the National Bureau, he is based in New Delhi and reports on the Ministry of Education and covers various statutory bodies like UGC, AICTE and NCTE and autonomous bodies like CBSE and NCERT. His reporting also tracks the implementation of key government reforms and policies from school education to higher education including in IITs, NITs, IIMs, central and state universities, and their impact on students and educational institutions. His reporting on the irregularities and rushed implementation of CBSE's On-Screen Marking (OSM) system for evaluation of Class 12 board exams 2026, triggered administrative action, leading to the transfer of the board's two senior-most officials and the constitution of a committee to probe alleged irregularities in procurement process of the system. He joined Hindustan Times in December 2024. Prior to that, he had a three-year stint at Careers360, where he reported on school and higher education, entrance examinations, admissions, rankings and various education policies involving universities and professional education bodies. Over the years, Maurya has reported extensively on major developments in India's education sector, including the implementation of the National Education Policy (NEP) 2020, reforms in the National Testing Agency (NTA) following the NEET-UG 2024 controversy, changes in school education, higher education regulation, and the evolution of entrance examinations such as NEET, JEE and CUET. He regularly produces data-driven and explanatory stories based on government documents, parliamentary proceedings, court records and official data. His focus remains on helping readers understand how education policies and institutional decisions affect millions of students, teachers and educational institutions across the country.

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