The Central Board of Secondary Education (CBSE) has approved the use of basic calculators for Class 12 accountancy exams starting from the 2025-26 academic session. The decision was ratified during the 140th governing body meeting held in December 2023, with the minutes of the meeting recently made public.
According to the proposal, students will be permitted to use non-programmable calculators with limited functions, such as addition, subtraction, multiplication, division, and percentage calculations. The board will issue specific guidelines on acceptable calculator models to ensure uniformity and prevent the use of advanced or programmable devices.
This decision aligns CBSE with international educational standards and supports the objectives of the National Education Policy (NEP) 2020, which emphasizes the development of higher-order thinking skills. By allowing calculators, the board aims to reduce the cognitive load on students, enabling them to focus more on analytical and conceptual responses rather than manual calculations.
Currently, CBSE permits the use of calculators only for students with special needs in Classes 10 and 12. In contrast, the Council for the Indian School Certificate Examinations (CISCE) has allowed Class 12 students to use calculators since 2021.
The introduction of calculators in accountancy exams is expected to ease the examination process for students, allowing them to focus on understanding and applying concepts rather than performing lengthy calculations manually. This change is also likely to bring CBSE in line with global educational practices, where the use of basic calculators is commonplace in high-stakes exams.
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