How to Score 95+ Marks in Accountancy | CBSE Class 12 Board Preparation Guide

Your journey to scoring 95+ in Accountancy begins today — let’s achieve it together!

Introduction

Scoring 95+ marks in Accountancy is one of the most common goals for CBSE Class 12 commerce students — and the good news is, it’s completely achievable. Accountancy is one of the most scoring subjects in the CBSE curriculum because the marking scheme is structured, logical, and highly predictable. With the right strategy, conceptual clarity, consistent practice, and strong answer presentation, any student can turn Accountancy into a guaranteed high-score subject.

In this comprehensive guide, you’ll learn exactly how to score 95+ marks in Accountancy using simple techniques, structured planning, and real exam-focused strategies. Whether you are a topper or struggling with concepts, this step-by-step guide will help you prepare confidently for your CBSE Class 12 board exam.

1. Strengthen Your Conceptual Foundation

Accountancy is a subject based on logic, principles, and application. Students often lose marks because they memorize journal entries without understanding the reason behind them.

Proven Concept-Building Tips

• Start with NCERT — Every CBSE question is based on NCERT concepts.

• Solve all examples and illustrations — Many exam questions directly resemble textbook examples.

• Prepare a “Concept Book” for journal entries, definitions, formats, and rules.

• Focus on the adjustment entries — Adjustments make or break long questions.

• Use T-Accounts to visualize entries — This avoids mistakes during posting.

Important Chapters to Master Conceptually

• Partnership Accounts – Fundamentals

• Admission, Retirement & Death of Partners

• Dissolution of Partnership Firm

• Company Accounts (Shares & Debentures)

• Ratio Analysis & Cash Flow Statement

When concepts are strong, even the toughest Accountancy questions you can solve easily.

2. Practise Daily and Analyse Your Mistakes to score 95+ Marks in Accountancy

Accountancy is a “practice-oriented” subject.
The more you solve, the better your speed, accuracy, and confidence.

Why Practice Matters

• Boosts speed

• Reduces careless errors

• Improves time management

• Builds confidence for long questions

Weekly Evaluation Plan

• Take 1 full 3-hour mock test

• Review your mistakes immediately

• Make a “Mistake Register” — write down repeated errors

• Reattempt wrong questions after 48 hours

This habit alone can improve your marks by 10–15 marks easily.

3. Improve Presentation & Master Answer-Writing Skills

Most students have the right answers but still lose marks due to poor presentation.
CBSE examiners check hundreds of answer sheets — your goal is to make your answers clean, clear, and examiner-friendly.

Presentation Rules for Accountancy

• Draw columns neatly using pencil and scale

• Use proper headings:
  “XYZ Ltd. Balance Sheet as on 31 March 2025”

• Write Working Notes (W.N.) clearly and number them

• Underline totals once, final answers twice

• Leave line gaps between sub-parts

• Avoid overwriting or cutting

Presentation Rules for Theory Questions

• Write in points — not paragraphs

• Use bold headings

• Use NCERT keywords

• Add 1 real-life example when possible

Remember:
Neatness = Extra Marks
It creates a powerful impression of clarity and understanding.

4. Master the Working Notes Section (Most Ignored but High-Scoring)

Almost 25–30% of marks in Accountancy come indirectly from working notes.

How to Write Perfect Working Notes

• Label them clearly (W.N. 1, W.N. 2…)

• Show detailed calculations

• Use arrows or boxes for clarity

• Keep them aligned and neat

Why They Are Important

• Examiners award marks even if the main answer is wrong

• They show your understanding of adjustments

• Help you avoid calculation mistakes

Working notes are lifesavers — never skip them!

5. Learn and Practice All Formats to score 95+ Marks in Accountancy

Presentation formats carry marks.
If your format is wrong, even the correct answer may fetch fewer marks.

Important Formats to Memorize

• Revaluation Account

• Partner’s Capital Account

• Balance Sheet (as per Schedule III)

• Cash Flow Statement format

• Profit & Loss Appropriation Account

• Journal & Ledger formats

• Share Allotment, Application, Forfeiture, Reissue formats

Make a special format notebook and revise it regularly.

6. Time Management Strategy for the 3-Hour Exam

Many students leave questions halfway because they get stuck or spend too much time on one question.

Ideal Time Distribution (CBSE Board)

Exam Hall Tips

• Always begin with easy questions

• Skip questions you don’t understand — return later

• Use the reading time to mark easy questions

• Keep the last 20 minutes ONLY for checking

Good time management can improve marks by 8–10%.

7. Study Smart with Chapter-Wise Weightage

Some chapters carry higher weightage and should be prioritized accordingly.

High Weightage Chapters

• Partnership Accounts

• Company Accounts (Shares & Debentures)

• Cash Flow Statement

Moderate Weightage

• Financial Statements

• Ratio Analysis

Your goal is to master high-weight chapters first, then move to moderate ones.

8. Use NCERT + Previous Year Papers Strategically

NCERT must be completed line-by-line.

How to use PYQs effectively

• Solve last 10 years PYQs

• Identify frequently asked adjustments

• Analyse repeated patterns

• Note expected questions for each chapter

• Practise full-length papers in exam conditions

CBSE repeats concepts — patterns never lie.

9. Revise Regularly Using the 3-Phase Revision Plan

Phase 1: Concept Revision (Before December)

• Complete syllabus

• Solve NCERT

• Make notes

Phase 2: Practice Phase (January)

• Solve sample papers

• Write full tests

• Practise heavy chapters daily

Phase 3: Final Revision (15 Days Before Exam)

• No new topics

• Pure revision

• Only mock tests

• Review formats & formulas

This structured plan guarantees full retention.

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10. Avoid These Common Mistakes (Most Students Make Them but you will not do from today after reading this blog)

🚫 Memorizing entries without logic
🚫 Writing answers in paragraphs
🚫 Not drawing proper formats
🚫 Ignoring working notes
🚫 Spending too much time on tough questions
🚫 Not revising Cash Flow Statement
🚫 Leaving paper incomplete

Avoiding these mistakes alone can boost your score by 15 marks.

Conclusion

Scoring 95+ in Accountancy is not about studying 10 hours a day — it’s about preparing smartly, practising consistently, and presenting answers neatly. When you build strong concepts, practise daily, revise regularly and master presentation skills, your performance automatically improves day by day 

With proper planning, discipline and the right resources, scoring above 95 becomes not just possible — it becomes guaranteed.

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