As the countdown to the Class 12 Accountancy board exam 2026 enters its final hours, students are gearing up for the paper scheduled for February 24, 2026.
Known for testing both conceptual understanding and numerical accuracy, Accountancy requires careful revision of core topics, precise calculations, and well-structured answers.
With the examination conducted by the Central Board of Secondary Education, experts recommend that students use this crucial time to strengthen high-weightage areas, revise formats, and fine-tune presentation to maximise scoring potential.
WHICH CHAPTERS SHOULD STUDENTS REVISE FIRST?
Experts advise students to prioritise high-weightage and concept-driven chapters that consistently feature in board papers.
For PART A (Accounting for Partnership Firms and Companies), students should focus on:
Reconstitution of Partnership (Admission, Retirement, Death)
Dissolution of Partnership Firm
Issue and Redemption of Shares and Debentures
These chapters often carry long-answer questions and require strong conceptual clarity combined with accurate calculations.
For PART B (Financial Statements and Analysis):
Financial Statements of Companies
Analysis of Financial Statements
Accounting Ratios
Cash Flow Statement
These areas are considered high-scoring if formats and working notes are written correctly.
WHAT TYPE OF QUESTIONS ARE MOST LIKELY TO APPEAR IN THE EXAM?
According to subject experts, the paper is expected to include:
Numerical problems from partnership adjustments and cash flow statements
Theory-based questions on accounting principles, objectives, and limitations
Students are advised not to skip theory sections, as short and very short answer questions often come directly from textbook definitions.
HOW IMPORTANT IS STEP-WISE PRESENTATION IN ACCOUNTANCY ANSWERS?
Presentation plays a critical role in Accountancy scoring. Even when the final answer is incorrect, step-wise workings can fetch partial marks.
Experts recommend:
- Writing proper headings such as “Calculation of Sacrificing Ratio”
- Showing all workings clearly
- Avoiding overwriting and rough calculations in the main answer sheet
Using neat tables, correct formats, and underlining final answers can significantly improve readability for examiners.
WHAT ARE THE MOST COMMON MISTAKES STUDENTS SHOULD AVOID TOMORROW?
Common mistakes include:
- Forgetting to write working notes
- Mixing up the old ratio and new ratio
- Errors in cash flow classification (operating vs financing activities)
- Skipping notes to accounts in financial statements
Experts stress that reading each question carefully before attempting it can help avoid these pitfalls.
HOW SHOULD STUDENTS MANAGE TIME DURING THE THREE-HOUR EXAM?
Effective time management is key to completing the paper comfortably.
A suggested strategy:
- First 15 minutes: Read the paper carefully and plan question order
- First 90 minutes: Attempt long-answer numerical questions
- Next 60 minutes: Solve short answers and theory questions
- Last 15 minutes: Revise calculations and check totals
Starting with familiar questions helps build confidence early in the exam.
WHAT LAST-MINUTE REVISION STRATEGY WORKS BEST ON EXAM DAY?
On the final day, students should avoid learning new topics and focus on:
Revising formats and formulas
Practising one or two full-length numerical questions
Going through common journal entries
Rechecking important definitions and meanings
Experts also advise students to stay calm, get adequate sleep, and carry all required stationery and documents.
WHAT FINAL ADVICE DO EXPERTS GIVE TO CLASS 12 STUDENTS?
Teachers remind students that Accountancy is a logical and structured subject, not one that depends on rote learning. Staying composed, writing answers neatly, and trusting one’s preparation can make a significant difference.
As students prepare to appear for the exam conducted by the Central Board of Secondary Education, a focused revision and a calm approach can help turn preparation into performance.
