CBSE marking for accountancy is strict stepwise, you know? They give one mark for each correct step, even if the final answer is wrong. Working notes earn you marks separately if they show the correct method. But in my tuition last week, Miss Gita marked my depreciation sum half-mark down because I didn't write "To Balance b/d" on the correct side in the ledger, even though my working note had the right calculation. So the book-keeping presentation, they check that more than your rough working.
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