How to Score 90+ in Accountancy (Class 11 & 12) | Jain Tutorials

If you have picked commerce and you are worried about accountancy, let me tell you something straight: accountancy is one of the most scoring subjects in your entire board exam. Not just scoring. It is one of the most predictable subjects too. The patterns repeat. The formats stay the same. And if you know what you are doing, 90+ is not just possible, it is expected.

I have been teaching accountancy to Class 11 and Class 12 students in Howrah and Kolkata for over 26 years now. In that time, I have seen students who struggled with basic journal entries in July go on to score 95+ in their board exams by March. The difference was never talent. It was always method.

This guide is everything I tell my students at Jain Tutorials on day one. Whether you are studying under CBSE, ISC, or the West Bengal board, these strategies work because accountancy as a subject does not change across boards. The principles are the same. Only the paper pattern differs slightly, and I will cover that too.

Why Students Struggle with Accountancy (And Why They Should Not)

Before jumping into preparation tips, let me address the most common problem I see every year. Students treat accountancy like mathematics. They think it is about solving problems. It is not. Accountancy is about understanding a story and recording it in a structured format.

Every journal entry is a story. A business bought goods, paid rent, received cash from a debtor. Once you start seeing entries as real events rather than abstract debits and credits, the subject stops being scary. I have had students tell me that accounts “clicked” for them the moment they stopped memorising rules and started thinking about what actually happened in the transaction.

The three reasons students score below their potential:

They skip the theory. Students jump straight to solving problems without understanding why an entry is made. In Class 11, if you do not understand the accounting equation and the dual aspect concept, every chapter after that will feel like guesswork.

They do not write enough. Accountancy is a writing subject. You cannot prepare for it by reading. You have to physically write journal entries, draw ledger accounts, prepare trial balances. Your hand needs to remember the formats just as much as your brain does.

They leave revision for the end. Partnership accounts in Class 12 builds directly on Class 11 fundamentals. If those basics are rusty by January, you are rebuilding from scratch during the most stressful months of the year.

The Foundation: Getting Your Class 11 Accountancy Right

Class 11 is where everything begins. If your Class 11 accountancy foundation is strong, Class 12 becomes significantly easier because the core logic carries forward. Here is how to approach it chapter by chapter.

Start with the Theoretical Framework

Chapters like Introduction to Accounting, Theory Base of Accounting, and the Accounting Equation might seem boring compared to practical problems. But these chapters explain why we debit one account and credit another. The golden rules, the modern approach, the accounting conventions, all of these are the “grammar” of accountancy. You would not write an essay without knowing grammar. Same logic applies here.

My tip: make a one-page summary of the three golden rules and the modern approach rules. Stick it on your study table. Refer to it every single time you make an entry for the first two months. By the third month, you will not need it anymore.

Master Journal Entries Before Anything Else

Journal entries are the building blocks of every other chapter. Ledger, trial balance, cash book, financial statements… everything comes from journal entries. If your entries are correct, everything that follows will automatically be correct.

Here is what I recommend: pick 10 different types of transactions every day and write their journal entries from scratch. Do not look at the solution first. Attempt it, make mistakes, then check. The mistakes you make in the first two weeks will teach you more than any textbook explanation.

Do Not Skip Bank Reconciliation Statement

BRS is a chapter many students find confusing because the logic feels inverted. My advice: before you start solving BRS problems, take 15 minutes to understand the concept of “bank column of cash book” vs “bank passbook”. Draw two columns side by side. Write the same transaction from both perspectives. The confusion disappears.

BRS carries decent marks in Class 11 and it is one of the easiest chapters to score full marks in once you understand the pattern. Most students leave marks on the table here simply because they did not spend enough time with the concept early on.

Financial Statements Are Where Marks Are Won or Lost

The preparation of Trading Account, Profit and Loss Account, and Balance Sheet is the most important part of Class 11 accountancy. This is where adjustments come in: outstanding expenses, prepaid expenses, closing stock, depreciation, bad debts.

Every student finds adjustments tricky initially. Here is my method: instead of memorising which adjustment goes where, understand the nature of the adjustment. Is it an expense that has not been recorded yet? Then it increases expense (debit side of P&L) and shows as a liability (Balance Sheet). Once you think in terms of “what really happened” rather than “which side does this go on”, adjustments become intuitive.

Class 12 Accountancy: The Chapters That Matter Most

Class 12 is where the marks get concentrated into fewer, heavier chapters. The good news is that the chapter-wise weightage is fairly predictable, regardless of whether you are writing the CBSE, ISC, or WB board exam.

Partnership Accounts: The Highest-Weightage Topic

Across all boards, partnership accounts is the single largest chunk of your paper. In CBSE, Part A (which includes partnership and company accounts) carries 60 out of 80 marks. In ISC, Section A alone is worth 60 marks, with partnership fundamentals and reconstitution making up about 26 of those marks.

The chapters you absolutely cannot afford to be weak in:

•       Fundamentals of Partnership: profit-sharing ratio, interest on capital, drawings, salary and commission to partners. These are the building blocks.
•       Goodwill Valuation: average profit method, super profit method, capitalisation method. You will be asked to calculate goodwill in almost every partnership problem.
•       Admission of a Partner: this is a guaranteed question in every board exam. Sacrificing ratio, new profit-sharing ratio, treatment of goodwill, revaluation account. Practice at least 15-20 full problems.
•       Retirement and Death of a Partner: similar to admission but in reverse. Gaining ratio is the key concept here.
•       Dissolution of Partnership Firm: memorise the order of entries. Realisation account, bank account, partners’ capital accounts. This is a very structured chapter and easy to score full marks if you know the sequence.

I tell my students at Jain Tutorials: if you are confident in partnership accounts, you have already secured 35-40% of your paper. That is the kind of leverage this topic gives you.

Company Accounts: Issue of Shares and Debentures

The second major chunk. The key here is knowing the journal entries for issue at par, at premium, at discount, forfeiture, and re-issue. These entries follow a fixed pattern. Once you write them out 5-6 times, they stick.

Common mistake I see every year: students confuse the treatment of Securities Premium Account during forfeiture. Remember, the premium amount is debited from Securities Premium only if the premium was received. If it was not received (calls in arrears scenario), you cannot debit what was never credited.

Financial Statement Analysis (Part B)

Most students choose Analysis of Financial Statements over Computerized Accounting for Part B. This is a smart choice because ratio analysis and cash flow statement questions follow extremely predictable patterns.

For ratio analysis: memorise the formulas and, more importantly, understand what each ratio tells you about a business. Examiners have started asking interpretation-based questions, not just calculations.

For cash flow statement: practice the format. The three activities (operating, investing, financing) each have a fixed set of items. If you have the format in your muscle memory, you can solve any cash flow problem in 15-20 minutes and score full marks.

Board-Specific Tips: CBSE, ISC, and West Bengal

The core accountancy syllabus is nearly identical across boards, but the exam pattern differs. Here is what you need to know for each.

CBSE Board

The CBSE Class 12 Accountancy paper is worth 80 marks (theory) plus 20 marks (project and viva). Part A covers partnership firms and company accounts for 60 marks. Part B offers a choice between financial statement analysis and computerized accounting, worth 20 marks. The paper has a mix of 1-mark, 3-mark, 4-mark, and 6-mark questions, with internal choices in the longer questions. Focus heavily on the 6-mark questions because they are typically full partnership or company accounts problems where showing complete working notes can fetch you partial marks even if the final answer is slightly off.

ISC Board

The ISC paper is also 80 marks theory plus 20 marks project. It is divided into Section A (60 marks, compulsory), Section B (Management Accounting, 20 marks), and Section C (Computerized Accounting, 20 marks). You pick either B or C. ISC tends to have slightly more analytical questions than CBSE. Prepare for questions that ask “why” or “explain the effect” alongside numerical problems.

West Bengal Board

The WB board paper has its own unique structure. The emphasis on theoretical concepts tends to be higher compared to CBSE and ISC. Make sure you can explain accounting terms, conventions, and principles in your own words. Do not neglect the short-answer theory questions; they are easy marks if you have read the textbook carefully.

10 Practical Study Habits That Actually Work

I have watched thousands of students prepare for accountancy over 26 years. The ones who consistently score 90+ share these habits:

1.     Write every day. Even if it is just 30 minutes of journal entries or ledger posting. Accountancy is a skill, and skills need daily practice, not last-minute cramming.
2.     Always show working notes. Even in practice. This habit saves you in exams because examiners award marks for correct logic even if the final figure has a small error.
3.     Use proper formats from day one. Do not scribble entries in a notebook. Draw the proper journal format with Date, Particulars, L.F., Debit, Credit columns. Draw T-accounts for ledger. Use the correct Balance Sheet format. Presentation matters.
4.     Solve without a calculator. In most board exams, calculators are not allowed. If you have been depending on one all year, the exam hall is going to be a rude shock. Practice mental math and rough calculations on paper.
5.     Solve previous year papers. At least the last 5 years. You will notice that certain types of problems repeat almost every year. Admission of a partner, cash flow statement, ratio analysis — these are near-guaranteed appearances.
6.     Time yourself. A common reason for scoring less than expected is poor time management in the exam. Practice completing a full paper in 2.5 hours (for a 3-hour exam). This gives you 30 minutes of buffer for checking.
7.     Revise Class 11 concepts in December. Before board prep starts in earnest, spend one week revisiting journal entries, ledger posting, and financial statements from Class 11. This makes the Class 12 syllabus feel like a natural extension rather than a new subject.
8.     Read narrations and descriptions carefully. In exams, students lose marks not because they do not know the concept but because they misread the question. “Rahim retired” vs “Rahim was admitted” changes the entire solution. Slow down. Read twice.
9.     Keep a mistake journal. Every time you get a problem wrong, write down what you got wrong and why. Before exams, review this journal instead of solving new problems. You will avoid repeating the same mistakes.
10. Do not skip the theory parts of accountancy. Many students focus only on numerical problems and ignore theory questions about accounting standards, concepts, and principles. These carry 10-15 marks across boards and are easy to score if you have read the textbook.

Common Mistakes in the Exam Hall (And How to Avoid Them)

After correcting thousands of answer sheets over the years, I can tell you the five mistakes that cost students the most marks:

Missing narrations in journal entries. Every journal entry must have a narration in brackets. Some boards deduct half a mark per missing narration. Over a full paper, that can add up to 5-6 marks lost for no reason.

Wrong formats. If a question asks for a Balance Sheet, do not present it as a Trial Balance format. If it asks for a Profit & Loss Appropriation Account, do not merge it with the Profit & Loss Account. Examiners are strict about formats.

Not balancing accounts. Every ledger account, every trial balance, every balance sheet must balance. If your figures do not tally, write “Suspense Account” or “Balance c/d” to show the examiner you know something is off. This is better than leaving it unbalanced.

Calculation errors in goodwill. Goodwill valuation involves averages, multiplications, and sometimes adjustments for abnormal items. One wrong calculation here throws off the entire solution for admission, retirement, or dissolution. Double-check goodwill calculations before proceeding.

Not attempting all questions. Some students get stuck on one problem and spend 20 minutes trying to solve it, leaving easier questions unanswered. Move on. Come back to the difficult question if time permits. The marks you lose by not attempting a question are always greater than the marks you might gain from perfecting a difficult one.

Recommended Books and Resources

The textbook prescribed by your board should always be your primary resource. Here is what I recommend in addition:

For CBSE Students

•       NCERT Accountancy Part 1 and Part 2 (your primary textbook, non-negotiable)
•       T.S. Grewal’s Double Entry Book Keeping (considered the gold standard for practice problems)
•       D.K. Goel’s Accountancy (good for additional variety in questions)

For ISC Students

•       ISC prescribed textbook (your primary source)
•       T.S. Grewal (for additional numerical practice)
•       Previous 10 years’ ISC board papers (the ISC pattern is very consistent)

For WB Board Students

•       Prescribed textbook by the West Bengal Board
•       Supplementary guides that cover the WB-specific paper pattern
•       Previous years’ papers from the West Bengal board

Whichever board you are in, the key is not to collect too many books. Pick one primary and one supplementary resource. Depth beats breadth every time.

A Realistic Study Schedule for Scoring 90+

Here is a month-wise approach that has worked for hundreds of our students at Jain Tutorials:

This schedule assumes you are attending regular coaching or school classes. The daily time mentioned is in addition to your classroom hours.

The Presentation Factor: How to Write Answers That Examiners Love

I cannot stress this enough: in accountancy, how you present your answer matters almost as much as whether your answer is correct.

•       Use a ruler to draw all account formats, balance sheets, and statements
•       Write headings clearly and underline them
•       Leave space between entries so your work looks clean and readable
•       Label every working note with a number (W.N. 1, W.N. 2) and reference them in your main answer
•       If you run out of time, at least write the journal entries or the final answer even without full working notes. Partial marks are better than no marks
•       Use dark blue or black ink. Avoid red ink or pencil for final answers

An examiner correcting 200 papers a day will naturally give better marks to an answer that is clean, well-formatted, and easy to follow. This is not bias. It is human nature. Use it to your advantage.

Frequently Asked Questions

How many hours should I study accountancy daily?

For Class 11, one hour of focused practice daily (in addition to school) is enough. For Class 12 board preparation, gradually increase to 2-2.5 hours from October onwards. Quality matters more than quantity. 45 minutes of writing actual entries beats 2 hours of reading a textbook.

Can I score 90+ if I start preparing late (say, in November)?

Difficult, but not impossible. Accountancy is a subject where focused, intensive practice can make up for lost time. You will need to study 3-4 hours daily and solve a full paper every alternate day. The real question is whether your fundamentals from Class 11 are intact. If they are, a late start is manageable.

Should I solve sample papers or previous year papers?

Both, but previous year papers first. They show you the real exam pattern, difficulty level, and frequently repeated topics. Sample papers are good for additional practice after you have exhausted the previous year papers.

Is accountancy easier in CBSE, ISC, or WB Board?

The difficulty level is roughly similar across boards. CBSE and ISC papers tend to be more structured and predictable. WB Board papers sometimes have more theory-based questions. At Jain Tutorials, we prepare students for all three boards and the core preparation strategy remains the same.

What if I am weak in maths? Will I struggle with accountancy?

Accountancy does not require advanced maths. Basic arithmetic (addition, subtraction, multiplication, division, percentages) is all you need. If you can calculate percentages and work with fractions, you have enough maths for accountancy. The challenge in accounts is logical thinking and format awareness, not mathematical complexity.

Final Words

Scoring 90+ in accountancy is not about being naturally gifted at numbers. It is about consistency, proper formats, understanding the “why” behind every entry, and practicing enough that the exam feels like just another day of solving problems.

I have seen it happen hundreds of times in my 26+ years of teaching. Students who were terrified of debits and credits in April walked into the exam hall in February feeling calm and confident. The method works. You just have to trust it and put in the hours.

If you are a commerce student in Howrah or Kolkata looking for structured accountancy coaching with a proven track record, Jain Tutorials has been helping students achieve their goals since 1999. Our students have consistently scored 90+ in board exams across CBSE, ISC, and WB Board, with several All India Rank holders in professional exams like CA and CMA Foundation.

Visit our centres at Howrah Maidan, Salt Lake, Phoolbagan, Bhowanipore, Ganges Garden, or Howrah AC Market. Or call us at +91-9831255762 to know more about our Class 11 and Class 12 commerce coaching programs.

About the Author: CS Gautam Dugar is the founder of Jain Tutorials, Kolkata. A qualified Company Secretary and certified career counsellor, he has been teaching accountancy and mentoring commerce students for over 26 years. He has guided more than 17,000 students across Class 9 to professional courses like CA, CMA, and ACCA.