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CBSE has scheduled the Class 12 Accountancy exam for February 24, 2026. Expert Sapna Charha advises students to focus on high-weightage topics like Partnership and Company Accounts. Timed practice, format revision, and understanding the CBSE marking scheme are key to avoiding common mistakes and scoring well.

CBSE Class 12 Board Exams 2026: The Central Board of Secondary Education (CBSE) has scheduled the Class 12 Accountancy exam on February 24, 2026. As the date for the exam draws near, students need to prepare in a way that helps them perform well.

As per Ms. Sapna Charha, Headmistress, Modern Public School, Shalimar Bagh, students must give importance to those chapters which have a higher weightage. Partnership Accounts, particularly Admission of a Partner and Dissolution, and Company Accounts, including Issue of Shares and Debentures, and Financial Statement Analysis, are the topics that are frequently asked and have high scoring potential.

Time management is one of the largest challenges in the field of Accountancy. Ms. Charha recommends that students practice numericals under timed conditions and divide their time according to the marks. Solving familiar questions first, not spending too much time on unnecessary workings, and analysing sample papers can greatly help in increasing speed and accuracy. Revising formats and presentation is also equally important, as the step-by-step marking system of CBSE gives marks for correct formats in journal entries, ledger accounts, capital accounts, and financial statements.

Mistakes include confusing old and new ratios in partnership problems, missing working notes, poor presentation, and errors due to rushing. These can be eliminated by carefully reading questions, highlighting important information, reviewing adjustments every day, and presenting workings clearly and concisely.

In the last week before the exam, it is essential to strike a balance between solving a few full-length sample papers and concept, number, and format revision. Too much paper-solving can lead to exhaustion, but concept revision is confidence-building. For numbers, it is quality over quantity—revising formulas, adjustment lists, and key questions can alleviate anxiety.

Ms. Charha also emphasises the use of the CBSE marking scheme for last-minute preparations, which helps in understanding the step-by-step marking and presentation requirements. In the end, while memorisation of formats is useful, it is the understanding of the logic of accounting treatments that is necessary for dealing with application-type questions.