Stop losing marks! Here's what Accountancy examiners look for every time
As the CBSE Class 12 Accountancy exam approaches, students often wonder why some answers score full marks while others don't. Examiners say it's not just about getting the right answer,it's about how you present it, follow debits and credits accurately, and maintain neat, stepwise calculations.
As the CBSE Class 12 Board exams draw closer, students are increasingly anxious about how to tackle Accountancy, a subject known for its mix of theory, numerical problems, and case-based questions. To help students approach the exam strategically, we spoke to senior CBSE examiners who shared their insights on how to prepare and attempt the paper effectively.
“Before you even start revising, make sure you are clear about the exam pattern,” advises a senior CBSE examiner. The Accountancy paper is divided into two parts: Part A focusses on financial accounting, while Part B covers partnership accounts, company accounts, and other advanced topics. Knowing the marks weightage of each section can help students prioritise their preparation.
TIME MANAGEMENT IS KEY
Examiners emphasise the importance of time management during the exam. “Most students panic when they see lengthy numerical problems. Start with questions you are confident about to secure easy marks, then move to complex problems,” they suggest. Practising previous years’ question papers under timed conditions can significantly improve speed and accuracy.
FOCUS ON ACCURACY AND STEPWISE SOLUTIONS
For Accountancy, marks are awarded not only for the final answer but also for the correct method. Examiners recommend writing calculations neatly, showing all steps, and maintaining proper columnar format. “Even if the final answer is incorrect, you can earn partial marks for correct working steps,” says the examiner.
REVISE KEY FORMULAS AND CONCEPTS
A common mistake students make is relying solely on practice without revising concepts. Examiners stress revisiting key accounting formulas, ratios, and journal entries. “Prepare a one-page formula sheet or concept map for last-minute revision,” they advise.
PRACTICE CASE STUDIES AND APPLICATION-BASED QUESTIONS
With the increasing trend of application-based questions in CBSE Accountancy, students should practice real-world case studies.
Examiners note, “These questions test your understanding of concepts, not just rote learning. Read the questions carefully, highlight important details, and plan your solution before writing.”
PRESENTATION MATTERS
Even the most accurate answers can lose marks if presented poorly. “Write legibly, maintain neat columns, and use headings for different sections. A well-organized answer script gives a positive impression,” adds the examiner.
ATTEMPT THEORY QUESTION SMARTLY
Theory questions in Accountancy carry significant marks, especially in Part B. Examiners suggest framing answers with clarity, using short sentences, and numbering points for better readability. Avoid writing long paragraphs that may confuse the evaluator.
LAST-MINUTE PREPARATION TIPS
Revise journal entries, ledger accounts, and balance sheets.
Solve at least 3–5 previous years’ question papers.
Work on weak areas identified during mock tests.
Keep a calm mindset and take short breaks to avoid burnout.
In the words of the CBSE examiner, “Accountancy is a scoring subject if approached systematically. Focus on clarity, practice, and presentation. Confidence and consistency are your best tools on exam day.”
By following these examiner-approved strategies, students can not only reduce exam anxiety but also maximize their scores in Class 12 Accountancy.
As the CBSE Class 12 Board exams draw closer, students are increasingly anxious about how to tackle Accountancy, a subject known for its mix of theory, numerical problems, and case-based questions. To help students approach the exam strategically, we spoke to senior CBSE examiners who shared their insights on how to prepare and attempt the paper effectively.
“Before you even start revising, make sure you are clear about the exam pattern,” advises a senior CBSE examiner. The Accountancy paper is divided into two parts: Part A focusses on financial accounting, while Part B covers partnership accounts, company accounts, and other advanced topics. Knowing the marks weightage of each section can help students prioritise their preparation.
TIME MANAGEMENT IS KEY
Examiners emphasise the importance of time management during the exam. “Most students panic when they see lengthy numerical problems. Start with questions you are confident about to secure easy marks, then move to complex problems,” they suggest. Practising previous years’ question papers under timed conditions can significantly improve speed and accuracy.
FOCUS ON ACCURACY AND STEPWISE SOLUTIONS
For Accountancy, marks are awarded not only for the final answer but also for the correct method. Examiners recommend writing calculations neatly, showing all steps, and maintaining proper columnar format. “Even if the final answer is incorrect, you can earn partial marks for correct working steps,” says the examiner.
REVISE KEY FORMULAS AND CONCEPTS
A common mistake students make is relying solely on practice without revising concepts. Examiners stress revisiting key accounting formulas, ratios, and journal entries. “Prepare a one-page formula sheet or concept map for last-minute revision,” they advise.
PRACTICE CASE STUDIES AND APPLICATION-BASED QUESTIONS
With the increasing trend of application-based questions in CBSE Accountancy, students should practice real-world case studies.
Examiners note, “These questions test your understanding of concepts, not just rote learning. Read the questions carefully, highlight important details, and plan your solution before writing.”
PRESENTATION MATTERS
Even the most accurate answers can lose marks if presented poorly. “Write legibly, maintain neat columns, and use headings for different sections. A well-organized answer script gives a positive impression,” adds the examiner.
ATTEMPT THEORY QUESTION SMARTLY
Theory questions in Accountancy carry significant marks, especially in Part B. Examiners suggest framing answers with clarity, using short sentences, and numbering points for better readability. Avoid writing long paragraphs that may confuse the evaluator.
LAST-MINUTE PREPARATION TIPS
Revise journal entries, ledger accounts, and balance sheets.
Solve at least 3–5 previous years’ question papers.
Work on weak areas identified during mock tests.
Keep a calm mindset and take short breaks to avoid burnout.
In the words of the CBSE examiner, “Accountancy is a scoring subject if approached systematically. Focus on clarity, practice, and presentation. Confidence and consistency are your best tools on exam day.”
By following these examiner-approved strategies, students can not only reduce exam anxiety but also maximize their scores in Class 12 Accountancy.