Central Board Of Secondary Education [CBSE] — npo question wrong

Address:

M-30, Hakikat nagar, Saharanpur, Uttar Pradesh, 247001

Accountancy paper was held on 6th march, 2019 by cbse.

An error was found in a 6 marks question of the chapter - not for profit organisation.
Same question was in all three sets as follows:-
Set 67/4/1- question 13
Set 67/4/2 - question 15
Set 67/4/3- question 15

The closing balance sheet was given instead of opening balance sheet., i. E balance sheet as at 31st march, 2018 was given instead of 31st march, 2017.

In case we assume it to be closing balance sheet, then also
There are following discrepancies:-
1. The cash balances do not match with the receipt and payment a/c.
2. Assets purchased during the year, computer and furniture are not shown in the balance sheet.
Hence, the children were in a dilemma to take it as opening or closing balance sheet.

If the children assume it to be opening balance sheet then:-
The cash balances do not match with the receipt and payment a/c.

Kindly look into the matter.

We request authorities to compensate the children by giving them 6 marks for the erroneous question.