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

(1) READ QUESTION PAPER

(i) Use the first 15 minutes to read the question paper

  • It is great that students get 15 minutes to read, analyze and understand the question
  • For Accounting question paper, it is the best way to start the exam. Reading the question paper will give you an idea about how to start the answers.
  • Checking marks assigned for each question is necessary before analyzing the question.
  • Write those question first in which you are more certain

(ii) Reapt and read the question again before you start writing

  • Underline the main points of the question and understand what the examiner want’s you to write as your answer.
  • Most of the students make a mistake of not reading the question properly and thus, answer the question wrongly.

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(2) ATTEMPT ANSWERS

(i) Attempt serially all the questions of particular sections

  • Any question that has some parts should be attempted serially without skipping any question.
  • If students do not know the answer they can leave a space and try an 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 allow 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.

(3) HANDWRITING AND PRESENTATION

(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.

(4) WORKING NOTES AND ROUGH WORK

(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.

(5) STEPWISE MARKING & SAVING TIME

(i) Stepwise marking

  • For each of the calculation write the solutions properly and stepwise, even if the answer is not correct. As CBSE follow the stepwise procedure for allocation the marks.
  • Do not forcefully try to replicate the Balance Sheet answer with wrong amounts, if the amount is not equivalent.

(ii) Use your time

  • If you don’t get the answer of a specific question then skip to another question instead of wasting the time.
  • The unsolved question s can be solved later at the end.

(6) FORMATS AND ACCOUNTING REQUIREMENTS

(i) Use a pencil for formatting

While preparing Ledger, or balance sheet or any other statements make sure to use a pencil. Avoid using pen because if it wrong you can correct later.

(ii) Make sure to write Dr. and Cr.

In accounting writing Cr. and Dr. is compulsory especially for debit and credit amounts. Remember to mention Date, Indian rupee symbol, particulars, and amount, etc.

(7) BALANCE SHEET

(i) Balance Sheet

  • In Share capital based questions the items like the balance sheet of a company and notes should be written according to the new format of the balance sheet.
  • The balance sheet new format has some impact on Common Size Income Statement, Comparative Balance Sheet, Comparative Income Statement, and Common Size Balance Sheet. Students should to careful and write according to the new format.n

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

  • All you need to do is to figure out 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 you do not find such amount then double or make half of that amount to see such related figure due to which difference is coming.

  • Any balance sheet figure should be recorded in a 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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