CBSE Class XII Accountancy Tips: “Working notes reveal the logic and adjustments behind your answer”

With CBSE board exams approaching, students are gearing up for one of the most scoring yet meticulous subjects — Accountancy. A clear CBSE Class 12 board exam strategy not only boosts confidence but also ensures higher marks through effective presentation and accurate calculations. To help students prepare better, Ms Neha Malhotra, Accountancy Teacher at Apeejay School, Pitampura, shared crucial tips for last-minute preparation.

Focus on Working Notes – Your Scoring Lifeline

One of the most valuable suggestions from Ms Malhotra is the importance of well-presented working notes. “Working notes reveal the logic and adjustments behind your answer. When written clearly, they strengthen scoring potential,” she emphasised.

For neat presentation:

• Write ‘Working Notes’ as a proper heading
  
• Number each note (WN 1, WN 2…)
  
• Keep calculations aligned and readable
  
• Avoid overwriting or clutter

Strong working notes show conceptual clarity — a major advantage in CBSE Board Examinations.

Revision Strategy for Formats

Formats are the foundation of Accountancy. Under last-minute revision for CBSE Class 12, students must practise frequently rather than rely on memorisation.

According to Ms Malhotra:

• Solve 10–12 mixed questions covering Journal → Ledger → Trial Balance → Final Accounts
  
• Maintain a dedicated format notebook
  
• Solve past papers with time limits

“The more students write formats, the more naturally they recall them during the board exams,” she advised.

How to Avoid Calculation Errors

Errors often arise due to pressure, not conceptual gaps.

Her time-management tips for CBSE board exams:

• Underline important adjustments first
  
• Keep a separate rough margin space
  
• Recheck totals before moving on
  
• Write intermediate steps clearly instead of calculating mentally

Clean spacing avoids confusion and prevents marks from slipping away.

Steps vs Final Answer — What Matters More?

In Accountancy, steps hold higher value. “Even if the final answer is incorrect, correct steps can help students score most of the marks,” Ms Malhotra stressed.

This makes writing approach-based solutions essential for how to attempt CBSE board exam paper effectively.

Last-Minute Checklist – Exam Day Strategy

Be ready with:
Formulas – Goodwill, ratios, interest adjustments, debenture interest, cash flow methods
Formats – Journal, Ledger, Balance Sheet, Cash Flow Statement
Core Concepts – Debit & credit rules, account types, partnership adjustments
Answer Presentation – Underline totals, keep 10–15 minutes for revision