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Accountancy · 2026 · 6 marks
CBSE 2026 · Region 2 · Set 1 · Q34
Name the error which will be displayed when a given number is divided by zero e.g. $\displaystyle 25$/0. State the reasons and the steps to be taken to correct this error.
Marking-scheme solution
Name of the error is correct a # DIV/$\displaystyle 01$ Error ……………………….………….…. $\displaystyle 1$
Reasons :
(i)
Entering a formula that contains explicit division by zero ($\displaystyle 0$)…………………... $\displaystyle 1$
(ii)
Using the cell reference to a blank cell or to a cell that contains zero as a
divisor……………………………………………………………………………..…$\displaystyle 1$
Solution :
• Change the cell reference. ………………………………………..……………… ½
• Enter a value other than zero in the cell used as a
divisor……………………………………………………………………………… $\displaystyle 1$
• Enter the value #N/A into the cell referenced as the divisor which causes the result of the
formula………………………………………..………………..…………..………
•Prevent the error value from displaying by using IF worksheet function …………$\displaystyle 1$
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CBSE Class 12 Accountancy past-paper question from the 2026board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.