The paper was difficult and tricky as we anticipated . 

1.The paper was lengthy as journal entries were asked in most of the questions. 

2. Capital Adjustments in Change in Profit sharing ratio is not in the syllabus. (Q.13 in Set 1,2&3)

3.Journals were asked for dissolution based on one concept(commission) Q.15 in Set 1,2&3 

4.No Tools of analysis ( Common size & Comparative statement). This is an easy topic to boost the marks and help weak candidates.

5.CA level question(Q.17 in set 1&3 and Q.16 in set 2) being asked to a 12th grader isn't fair. 

Therefore the students who wrote the paper of accountancy(055) should be allowed leniency in correction by the Board.