Class 12 Accountancy Board Exam 2026: What to Focus On and How to Revise in Last One Month

• Revise the entire Accountancy syllabus in 7-10 days, covering all topics.
• Solve sample papers under timed conditions to improve speed and exam confidence
• Create a revision notebook to track and correct mistakes for last-minute prep.

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Students have been practising Accountancy throughout the year however this last one month is very crucial. So today, we discuss how students should revise it in the last month and what they should focus on.

Revise the entire syllabus in one week to ten days. You should keep the syllabus handy to go through it to avoid leaving out any topic or doing something which is not in the syllabus.

Important Subjects

In revision, ensure that you go through all the chapters with all its subtopics and concepts. For example- while studying Fundamentals of Partnership: ensure all topics are covered-provisions in the absence of deed, Fixed v/s fluctuating capital accounts. Preparation of 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 drawing, salary and profit-sharing ratio), Goodwill: meaning, nature, factors affecting and methods of valuation - average profit, super profit and capitalization etc.

Solve at least one question of each type. You can solve more questions of the topics which you find tricky or are not confident about.

Make a quick revision notebook while revising. Include important formulas, self-help tips on topics if required e.g. when interest on capital is to be treated as a charge or an appropriation, capital adjustment - different cases, format of deceased partner’s capital account etc.

Importance of Sample Papers

Give equal importance to theory as well as numerical questions. This will help you to tackle competency-based questions. You should know the unit wise weightage and understand the pattern of question paper by going through the sample paper issued by CBSE for 25-26 (available on CBSE academic website).

Then you should 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 given in board examinations as there are a lot of formats and tables, this practise enhances space management and avoids wastage of time in board examinations.

Solve at least five- 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, Together With 35+ CBSE Sample Papers by Rachna Sagar etc. All these have sample papers based on CBSE board pattern.

Choose and solve one complete sample paper book thoroughly instead of 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 solve the last two-year board papers too. These are available on the CBSE website. Study the marking scheme of these papers as this will guide you on the marks allocated for various steps.

Solving sample papers will be highly beneficial as it will train the mind to focus for three hours without fatigue, improve time management, enhance familiarity with exam patterns, improve presentation, boosts retention and identifies the weak areas and concepts which need to be revisited again.

You can also make a mistake notebook wherein you jot down the mistakes which you made in solving the sample papers/ board papers and their corrections. This is a handy tool just before the examination and would help to avoid such mistakes in the board exam.

Most important, keep a positive mindset, eat healthy, go for 15 minutes light walk daily to keep your mind fresh and sleep well as Accountancy needs a fresh and alert mind.