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By Priyanka Sapra
As the CBSE class 12 accountancy examination approaches, the final month of preparation becomes crucial for consolidating concepts and building exam readiness. You all have been practising
Accountancy throughout the year; however, the last one month is very crucial. So today, we discuss how you should revise it in the last one month and what you should focus on.
- Firstly, you should revise the entire syllabus in one week to ten days. Keep the syllabus handy and go through it to avoid leaving out any topic or doing something that is not included in the syllabus.
- During revision, ensure that you go through all the chapters with their subtopics and concepts. For example, while studying Fundamentals of Partnership, ensure all topics are covered, such as provisions in the absence of a deed, fixed versus fluctuating capital accounts, preparation of the Profit and Loss Appropriation Account, interest on capital, interest on drawings, interest on partner’s loan, division of profit among partners, guarantee of profits, past adjustments relating to interest on capital, interest on drawings, salary and profit-sharing ratio, and goodwill, including its meaning, nature, factors affecting it, and methods of valuation such as average profit, super profit and capitalisation.
- Solve at least one question of each type. You can solve more questions on topics that you find tricky or are not confident about.
- Make a quick revision notebook while revising. Include important formulas and self-help tips on topics if required, for example, when interest on capital is to be treated as a charge or an appropriation, capital adjustment in different cases, and the format of the deceased partner’s capital account.
- Give equal importance to theory as well as numerical questions. This will help you tackle competency-based questions.
- You should know the unit-wise weightage and understand the pattern of the question paper by going through the sample paper issued by CBSE for 2025–26, available on the CBSE academic website.
- You should then solve three-hour sample papers strictly under timed conditions, simulating the exam environment to develop speed and confidence. These papers should be solved on landscape sheets, as used in board examinations, since there are many formats and tables. This practice enhances space management and avoids wastage of time in the board examination.
- Solve at least five to seven three-hour papers. There are various sample paper books available, such as Aid to Accountancy by T. S. Grewal, Perfect 10 +1 Sample Papers in Accountancy by D. K. Goel, and Together With 35+ CBSE Sample Papers by Rachna Sagar. All these contain sample papers based on the CBSE board pattern.
- Choose and solve one complete sample paper book thoroughly instead of attempting a few papers from different books. This ensures systematic practice of the entire syllabus, prevents topic gaps and leads to more complete and effective revision.
- You should also solve the board papers from the last two years. These are available on the CBSE website. Study the marking scheme of these papers, as it will guide you on the marks allocated for various steps.
- Solving sample papers is highly beneficial, as it trains the mind to focus for three hours without fatigue, improves time management, enhances familiarity with the exam pattern, improves presentation, boosts retention and helps identify weak areas and concepts that need to be revisited.
- You can also maintain a mistake notebook in which you note the mistakes made while solving sample papers or board papers along with their corrections. This serves as a handy tool just before the examination and helps avoid repeating the same mistakes in the board exam.
- Most importantly, maintain a positive mindset, eat healthy, go for a 15-minute light walk daily to keep your mind fresh and sleep well, as Accountancy requires a fresh and alert mind.
Best wishes for your exam. Be confident, you will ace it.
(The author is an Educator, Business Studies, at Shiv Nadar School, Gurugram. The views expressed are personal and do not necessarily reflect those of News18.)
