ARTICLE CONTINUES BELOW VIDEOWith the CBSE Class 12 board examinations around the corner, Accountancy remains one of the most scoring subjects for Commerce students — provided they approach it with the right strategy. Unlike subjects that demand rote memorisation, Accountancy rewards logical thinking, consistent practice, and precision in presentation. This guide breaks down the exam structure, high-priority topics, and proven preparation tips to help you walk into the examination hall with clarity and confidence.The CBSE Class 12 Accountancy paper carries a total of 80 marks for theory, divided across two broad parts.Part A covers Accounting for Partnership Firms and Companies and carries a total weightage of 60 marks. Within this, Unit 1 — Accounting for Partnership Firms — is worth 36 marks, while Unit 2 — Accounting for Companies — carries 24 marks.Part B covers Financial Statement Analysis and contributes 20 marks to the total. Unit 3 — Analysis of Financial Statements — is worth 12 marks, and Unit 4 — Cash Flow Statement — carries 8 marks.Part A carries the heavier weightage at 60 marks, making it the most critical section to master. Part B, though lighter, should not be underestimated as it can be the difference between a good score and a great one.High-Priority TopicsBased on past board examination trends and question paper patterns, certain topics are asked more frequently and carry higher marks. Concentrating on these areas in the final weeks of preparation can significantly improve your score.Unit 1 — Accounting for Partnership FirmsStory continues below this adThe most important areas to cover include the Profit and Loss Appropriation Account and Partner’s Capital Accounts; Past Adjustments along with Interest on Drawings (IOD) and Interest on Capital (IOC); Guarantee provisions and Valuation of Goodwill; Treatment of Goodwill, Workmen’s Compensation Reserve, Investment Fluctuation Fund, and Adjusting Journal Entries on a change in Profit Sharing Ratio; comprehensive questions on Admission and Retirement of a Partner with Capital Adjustments; the Deceased Partner’s Capital Account and Executor’s Account; and finally, Journal Entries along with the Realisation Account.Unit 2 — Accounting for CompaniesKey areas here include the issue of Shares for Consideration other than Cash; the forfeiture and Reissue of Shares, along with the calculation of Capital Reserve; Balance Sheet preparation; Journal entries at the time of Debenture Issue, Interest on Debentures, and Collateral Securities; and Pro-rata allotment along with Cash Book entries.Unit 3 — Analysis of Financial StatementsFocus on the classification of Heads and Sub-heads in financial statements; Comparative Statements and Common-Size Statements; and Ratio Analysis — covering Current Ratio, Liquid Ratio, Return on Investment, Interest Coverage Ratio, Inventory Turnover Ratio, Accounts Receivable Turnover Ratio, Operating Ratio, Operating Profit Ratio, and Debt-Equity Ratio.Expert Tips to Score Higher in AccountancyExaminations in Accountancy are not just about memorising formulas — they are about clarity, practice, and presentation. Here are twelve targeted strategies to help you perform at your best.Story continues below this adUnderstand the logic, not just the entry. Accountancy is a logical subject. Before practising how to pass a journal entry, make sure you understand why it is being passed. Conceptual clarity prevents errors even under exam pressure.–Follow a disciplined practice sequence. Build your numerical speed and accuracy by working through problems in a structured order: solved questions first, then unsolved questions, and finally sample papers.–Revise journal entry formats regularly. A strong command of journal entry formats is one of the quickest ways to improve accuracy.Try to complete one account or section without flipping your answer sheet, as page-flipping is a very common source of amount errors in Accountancy.–Revise standard formats consistently so they become second nature.–Never skip proper formats and formulas. Always follow prescribed formats during practice. This habit not only fetches marks directly but also builds the confidence you need to attempt difficult questions.Story continues below this ad–Read every question carefully before attempting it. Before writing your answer, underline key details such as adjustments, dates, and specific instructions. Missing a single adjustment can cost several marks.Present your working notes neatly.–In Accountancy, marks are awarded for each step shown. Even if your final answer is incorrect, well-organised working notes can earn you partial marks. Never skip them.–Manage your time — attempt easier questions first. Do not get stuck on a difficult question. Move to easier ones to build momentum and secure marks early. This is precisely why timed practice with sample papers is so valuable.–Pay attention to presentation. Use clear headings, proper spacing, and neat handwriting throughout your answer sheet. A well-presented paper always makes a positive impression on the examiner.Story continues below this ad–Do not neglect theory questions. Theory sections reinforce the rules that underpin numerical problems. Moreover, many numerical questions are framed directly from important theoretical concepts, making them doubly important to revise.–Be meticulous with totals and carry-forwards. Small errors in totals, carry-forward figures, or positive/negative signs can cost valuable marks.–Practise previous years’ question papers. Solving past board papers familiarises you with the exam pattern, helps identify frequently asked questions, and builds the confidence that comes from recognising familiar formats under timed conditions.Stay calm and sleep well. A rested, relaxed mind performs significantly better than an anxious one. Avoid studying during odd hours when your concentration is low. Study when your mind is fresh and actively engaged.Story continues below this adBhatia, is a PGT Accountancy & Head of Department, Commerce Manav Rachna International School, Noida.