CBSE Class 12 Accountancy Exam: The CBSE Class 12 board examinations are currently in progress, with the Accountancy paper scheduled for February 24. Accountancy is considered one of the more challenging subjects as it involves extensive numerical and mathematical calculations. While preparing, students are advised to focus first on high-weightage chapters and practise them thoroughly.
Based on the CBSE syllabus structure, official weightage distribution, and trends observed in previous years' question papers (2023, 2024 and 2025), the following chapters generally appear more frequently and carry higher marks:
1. Accounting for Partnership Firms (Part A - Unit 1)
- Basic partnership concepts
- Profit and Loss Appropriation
- Admission of a partner
- Retirement/Death of a partner
- Change in profit-sharing ratio
- Goodwill and revaluation
- Dissolution of partnership
This unit usually constitutes the largest share of the paper (around 36 marks) and typically includes a mix of long-answer, short-answer, and numerical questions.
2. Accounting for Companies (Part A - Unit 2)
- Issue of shares (at par, premium or discount)
- Calls in advance and calls in arrears
- Forfeiture and reissue of shares
- Accounting for debentures (issue and redemption)
This section carries approximately 24 marks and is almost always featured in the board examination.
3. Financial Statement Analysis (Part B - Option 1)
- Ratio Analysis
- Cash Flow Statement (Indirect Method)
- Interpretation of financial performance
Questions from ratio analysis and cash flow statements are consistently asked in the exam.
From this academic year onwards, Class 12 answer sheets will be evaluated through an online system. Therefore, students should ensure their handwriting is neat and clearly legible so that evaluators can easily read and assess their answers.
Here are some writing tips to help you score better:
Multiple Choice Questions (MCQs): Always mention the question number, write the chosen option (A, B, C, etc.), and also include what is stated in the option.
Subjective Questions (3-5 Marks): Start by writing "Given" and "What to Find or Prove," then mention the formula in a box. Perform calculations step by step, one calculation per line, and underline or box your final answer.
Construction or Diagrams: Any construction made by the student should be indicated separately. Diagrams should be drawn in the designated construction area.
Use of Pencil for Diagrams: All diagrams, graphs, underlines, and boxed answers must be done using a pencil.
Correcting Mistakes: Avoid circling errors. Instead, neatly strike through mistakes using three to four pencil lines.