How to Prepare for Class 12 Accountancy board exam 2026

Overview: The Class 12th Accountancy exam includes complex concepts like the accounting equation, the double-entry system, financial statements, etc. Get all the answers on how to prepare for Class 12 Accountancy board exam & how to attempt the question paper to score 80/80 in the exam. 

Scoring 80/80 in the Accountancy Theory exam is not tough if you follow a balanced preparation strategy and attempt the question paper in a neat and prescribed manner. To help you learn how to prepare for Class 12 Accountancy board exam, in this article, you will get: 

• Topic-wise marks distribution and blueprint of the revised syllabus. 
• Essential tips for starting the preparation, writing answers, and sample questions.

Download Free Study Materials for CBSE Class 12th by Supergrads

Note: Since the CBSE board syllabus and CUET syllabus for 2026 are expected to be the same as 2025, the video is relevant for this session. Any important changes will be updated once officially released.

How to Prepare for Class 12 Accountancy Board Exam

• CBSE board conducts one theory paper and a practical examination for the Accounts subject, which weighed 80 and 20 marks, respectively.
• The time allowance for the theory exam is 3 hours, and for the practical examination, one hour is permitted.
• Follow the CBSE Accountancy exam syllabus thoroughly from NCERT books at least once before referring to other books.
• Solve sample papers and CBSE previous year's papers and consult teachers if you have any questions.
• Keep track of the board's official website for the latest updates. 
• Check the exam's marking scheme and chapter-wise weightage to plan your preparation effectively.

CBSE Class 12 Accounts Blueprint

• In CBSE boards, each section carries similar questions based on each unit's unit-wise weightage.
• CBSE does not have any certain limits on choices provided among questions.

Get Sample papers for Accountancy (Class 12th) by Supergrads

Section	Topics	Marks
Part A	Accounting for Not-for-Profit Organizations, Partnership Firms and Companies
	Unit 1. Financial Statements of Not-for-Profit Organizations	10
	Unit 2. Accounting for Partnership Firms	20
	Unit 3. Accounting for Companies	30
	Total	60
Part B	Financial Statement Analysis
	Unit 4. Analysis of Financial Statements	12
	Unit 5. Cash Flow Statement	08
	Total	20
Part C	Project Work	20
Project work will include:
	Project File	4
	Written Test	12
	Viva Voce	4
Or
Part B	Computerized Accounting
	Unit 4. Computerized Accounting	20
Part C	Practical Work	20
Practical Work will include:
	Practical File	4
	Practical Examination	12
	Viva Voce	4

Unlock PYPs for Accountancy (Class 12th) in ONE click!

Tips for Attempting Accountancy Question Paper

Studying hard only gives fruitful results when it is planned strategically. A balanced study plan for the Accountancy exam must include concept clarity, answer writing, and thorough revision. 

To answer all questions regarding 'How to Prepare for Class 12 Accountancy Board Exam, ' the following tips must be considered to attempt the question paper in the right way: 

• Board examinations have no negative marking, so it is important to attempt all the questions. 
• Sometimes guessing the answer instead of straightly leaving it works wonders.
• Write in clear handwriting and avoid cutting the answer after writing it.
• To avoid such mistakes, read the question twice and consider the complete answer at a glance before writing it.
• Try to attempt all parts of a question sequentially. It creates less mess in the answer sheet and positively impacts the examiner.
• Highlight the answer numbers correctly or write them in the boxes.
• Use the pre-designed formats on the various ledger accounts and journal accounting answer sheets.
• Solve the paper in 160 minutes and give an extra 20 minutes for revision and correcting errors.
• Check the total number of questions in the question paper and divide the time according to the marking scheme.
• Create a pace from the very beginning to be able to attempt all the questions in time.

Sample Questions with Answers

• Sample papers and their solutions and marking schemes are available on CBSE's official website (www.cbse.nic.in).
• This will give an overview of the revised syllabus's question papers and how to answer them according to the marking scheme.
• Practice maximum questions from each unit through the prescribed reference sources and NCERT books for Class 12th Accountancy exam.

While learning how to prepare for Class 12 Accountancy board exam, you must check some of the subject experts' recommended questions, along with their answers and marking scheme:

Q1: Which items are not dealt with through the Profit and Loss Appropriation Account?

1. Interest on Partner’s Loan 
2. Partner’s Salary 
3. Interest on Partner’s Capital 
4. Partner's Commission

Ans: a) Interest on Partner’s Loan 

Preparing for CUET & 12th boards together? Check prep tips here!  

Q2: Sports Star Charitable Club has an income of `16,000 and a deficit’ debited to the capital fund of `4,300 for the year 2019- 20, then expenditure for the year 2019-20 is:

1. 11,700 
2. 4,300
3. 20,300 
4. None of these

Ans: c) 20,300

Q3: Explain ‘Sequential’ and ‘Mnemonic’ codes.

Ans: Sequential codes 

• These are the codes in which code numbers and letters are assigned in a consecutive order.
• These codes are applied primarily to source documents such as cheques, invoices, etc., facilitating document searches.
• This process enables either the identification of missing codes (numbers) relating to a particular document or the trace of a relevant document based on the codes. 

Mnemonic codes 

• These codes consist of alphabets or abbreviations as symbols to codify information.
• SJ for sales journal and HQ for Headquarters are examples of mnemonic codes.

Check CBSE Class 12 Accountancy Important Questions  

Key Takeaways 

As you learn how to prepare for Class 12 Accountancy board exam, you must keep in mind these points: 

• Create a study schedule to cover all topics efficiently.
• Solve previous year's question papers to understand the exam format and time management.
• Create concise notes for quick revision.
• Write neatly and present answers in a structured format.
• Manage time effectively during the exam to attempt all questions.
• Carefully review your answers to avoid errors.
• Stay calm and confident during the exam.