7 Examination Tips for How to Attempt class 12th Accountancy Exam

Tips to Attempt class 12th Accountancy Exam:


(i) Utilize 15 Minutes reading time judiciously

  • You are fortunate that you are provided with 15 minutes of reading time for reading the question paper.
  • Utilize this time at the optimum and make the best use of this opportunity before you start attempting the Accounting Question paper.
  • Also check the marks assigned to each question and plan quickly.
  • Plan to answer those question first in which you are more confident.

(ii) Read the question asked Again before attempting

  • When you start attempting a particular question underline the main points and carefully think what examiner has asked?
  • It is generally seen that students answer without reading the question fully and correctly.
  • Do not make this mistake.

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(i) Attempt all Parts of a particular question serially

  • If any question has some parts then you should attempt all the parts of a particular question together and serial wise.
  • It may happen that you do not know the answer of a part of a question or you are not sure about the correct answer at that moment then leave some space for that and try to attempt at the end.

(ii) Highlight the Answer Number

  • Highlight the answer number properly or write them in the boxes.
  • Ideally, you should write ‘Answer to Question No.-1’.
  • This will let the paper checker see your answer quickly and easily thus he will be able to allot marks properly.

(iii) Leave 2 or 3 lines after finishing the answer

  • After finishing the answer leave 2 or 3 lines so as to separate one answer with the other.
  • This will help the paper checker to identify the next answer and there will be no chances to lose marks.


(i) Write in Legible handwriting

  • It is seen that students who write legibly get more marks.
  • And sometimes even in an average answer students get good marks.
  • So write legibly and make life easier for paper checker as well as yours.

(ii) Presentation matters the most

  • Paper checkers do not like cutting/mistakes. It gives a bad impression and this is the major area where students lose their marks.
  • Answer sheet must be presented in a neat and clean manner.


(i) Show proper working notes

  • Wherever working notes are required show them neatly.
  • They carry marks in almost all the practical questions.

(ii) Rough work on a separate sheet

Rough work should be done in a separate sheet and not with the solution or the margin on the right side of the answer sheet.


(i) Step wise marking

  • CBSE follows stepwise marking pattern for checking thus if your balance sheet is not tallied even then you will get marks for the steps done correctly.
  • Do not try to match the Balance Sheet with wrong amounts. You cannot fool the paper checkers.

(ii) Don’t waste time during exam

  • If you are not able to get the answer of a particular question then instead of wasting your time on that question utilise that time in attempting the next question.
  • If time is left at the end then you can try attempting the same question once again.


(i) Making of Formats with pencil

While making formats of Journal /Ledger/balance sheet or any statement use pencil and not pen.

(ii) Do Not Forget to write Dr. and Cr. etc

There are a few accounting requirements which you need to take care like writing  Dr for the debit amounts, Cr for the credit amounts, and headings like Date, particulars, New Indian Rupee symbol and amount etc.


(i) Balance Sheet As Per Schedule III

  • Question based on Share Capital in which you need to depict the items of the balance sheet of a company with Notes under the different heads has to be learnt as per the new format of the Balance Sheet.
  • New format of the balance sheet has also some impact on Comparative Income Statement, Common Size Income Statement, Comparative Balance Sheet and Common Size Balance Sheet which you need to take care.

(ii) What if, your Balance Sheet does not tally.

  • All you need to do is to find the difference between 2 sides and match that amount in the question then there may be 2 possibilities
  • Possibility no.1: Any Amount matches with the difference

If any amount matches with the difference then see whether you have given both the effect of a transaction properly? If not show that effect and your balance sheet will match.

  • Possibility no.2: No Amount matches with the difference

If such amount is not found then double it or make half of that amount to find such related figure due to which difference is coming.

  • Remember that any figure comes from the balance sheet then you need to show single side effect in the required account or statement because the second effect of that item exists in the balance sheet itself.
  • Make sure you do not waste time in this process.

(iii) HOTS (High Order Thinking Skills)

  • HOTS Questions should be answered with great care.
  • But do not spend an unnecessarily long time thinking about them.
  • If you are not sure about the answer then leave it for the end. If time is available, attempt it.

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