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How to Score High in Class 12 Accountancy

By Pranav Golechha, CA · Updated 20 October 2026

Students lose Accountancy marks in the same few places every year. It is rarely because they did not understand the chapter. It is almost always because of how the answer was written. Here is how I tell my students to prepare.

Know what the paper rewards

Class 12 Accountancy is a 100-mark subject: 80 marks for the theory paper and 20 for the project and internal assessment. Check the current marking scheme and sample paper on the CBSE academic website before you plan, because CBSE updates the pattern from time to time.

The theory paper tests three areas: partnership accounts, company accounts, and analysis of financial statements (ratios and cash flow). Partnership alone, with admission, retirement, death and dissolution, carries a large share of the paper. Spend your first month there.

Where the marks actually go

• Working notes. A wrong final figure with clear working notes still earns marks. A right figure with no working can lose them. Always show how you got it.
• Format. Journal entries, ledger accounts and balance sheets have a fixed layout. Examiners look for it. Learn the layout until you can draw it without thinking.
• Narrations. A short narration under each journal entry takes five seconds and is part of a complete entry.
• Adjustments. Most partnership and company questions hide a few adjustments in the last lines. Read the question to the end before you start writing.

A weekly routine that works

1. Learn one concept properly, with the logic behind each entry, not just the entries.
2. Solve three questions of that type from your textbook, by hand.
3. Solve one question from a past paper or sample paper, timed.
4. Check against the solution and write down the one mistake you made. Not five. One.
5. On Sunday, redo last week's mistakes before starting anything new.

Ratios and cash flow

These look like new chapters, but they reward the student who knows the format. For cash flow, learn the three activities (operating, investing, financing) and what goes into each. For ratios, learn the formula, what it measures and what a rise or fall means. Interpretation lines get marks too.

The last month before boards

Stop learning new tricks. Write full papers in three hours, at the exam time, on exam sheets. Your speed and your handwriting matter as much as your accounting.

If you want to prepare this with me live, every day, the Class 12 CBSE batch covers Accountancy along with Business Studies, Economics and English.