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Updated 09 October 2026 · Source: CBSE board papers and marking schemes
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How to Score 95+ in CBSE Class 12 Accountancy, a Board-Paper Strategy

How to score 95+ in Class 12 Accountancy. Share Capital is the biggest chapter; here's a plan covering formats, working notes and repeated questions.

Accountancy rewards accuracy, correct formats and speed. It's also one of the subjects where questions repeat most often.

Where the marks are

Averaged across 8 CBSE Class 12 Accountancy board papers, 2023–2026. All chapters

Strategy

  1. Share Capital and Debentures: issue, forfeiture and reissue entries, until they're automatic.
  2. Partnership: admission, retirement and death, covering goodwill, revaluation and capital adjustment.
  3. Company financial statements and analysis: the balance sheet format, ratios and cash flow statement (if it's in your option).
  4. Working notes: always show them. They earn marks even if the final figure is off.
  5. Speed: time yourself on long questions.

Repeats

About 14% of Accountancy board questions from 2022–2026 were asked again in near-identical form, especially company financial statements, Share Capital and admission of a partner. Previous year papers are gold here. See them

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