Preparing for the Class 12 Accountancy Exam 2026 requires strategic planning and a clear understanding of scoring chapters. Accountancy is a subject where students can secure full marks with proper practice, strong conceptual clarity, and systematic revision. Instead of studying randomly, focus on chapters that are both high-weightage and predictable in terms of question patterns.
This section carries significant weight and includes practical, scoring chapters:
1. Accounting for Partnership Firms (Fundamentals)
This chapter covers profit-sharing ratio, goodwill, admission, retirement and death of a partner. Numerical questions are formula-based and repetitive in nature, making them highly scoring with enough practice.
2. Change in Profit Sharing Ratio
Mostly adjustment-based questions. If journal entries and calculations are accurate, full marks are easily achievable.
3. Admission & Retirement/Death of a Partner
These chapters are lengthy but predictable. Practice adjustments related to goodwill, revaluation and capital accounts to avoid common mistakes.
4. Issue of Shares & Debentures
A comparatively easier and scoring unit. Questions are straightforward, especially from forfeiture and reissue of shares.
This section is considered the most scoring part of the syllabus.
1. Financial Statements of a Company
Prepare formats thoroughly. Once formats are memorized and understood, scoring becomes easy.
2. Ratio Analysis
One of the most scoring chapters. Questions are formula-based and involve simple calculations.
3. Cash Flow Statement
Highly scoring and predictable. Practice operating activities carefully to avoid calculation errors.
Ratio Analysis
Cash Flow Statement
Issue of Shares
Change in Profit Sharing Ratio
Goodwill Adjustments
These chapters involve structured formats and formulas, reducing the chances of subjective marking.
Practice previous year question papers regularly.
Focus on formats and presentation.
Avoid step-skipping in calculations.
Revise journal entries daily.
Solve sample papers under timed conditions.
Consistent revision and strong numerical practice can easily help you achieve 90+ or even 100/100 in Accountancy.
