Accountancy is an important subject for students interested in the commerce field. Accountancy is termed as the backbone of the business as it tells us the budget, profit, cost, etc. It makes students familiar with the financial world and teaches the basics of accounting. Students usually find this subject difficult because of high calculations and conceptual understanding. Preparing for accountancy class 12th board exams can be quite challenging because of their huge calculations.

 Central Board of Secondary Education (CBSE) is a national-level education board for many public and private schools based in India and other countries controlled by the central government of India. CBSE believes in providing quality education and aims towards the holistic development of students. It is committed to providing the learners with conceptual knowledge with a stress-free learning environment.

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 Exams play a crucial role in testing a student’s knowledge and also in deciding a student’s career. Therefore, CBSE conducts high school examinations for students of class 10th and 12th  widely known as board examinations. To prepare and score well in the board examinations a good study material is required. This puts most of us in a dilemma as to which study material we should prefer. CBSE helps us avoid being in such a dilemma by strictly advising schools and learners to refer to NCERT books for board examinations.

National Council of Educational Research and Training (NCERT) is a government organization that is responsible for developing and providing books and other study materials to educational institutes affiliated with. Accountancy NCERT Books Class 12 is best for board exam preparation because of its in-depth explanation of concepts. The textbook also offers plenty of questions to practice. NCERT books are highly useful in the preparation of accountancy board examinations because of their easy-to-understand language and explanations.

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Some key benefits of using NCERT books in accountancy board exams preparations are-

1.    Helps in understanding fundamental concepts

NCERT books are highly recommended by CBSE because of their ability to clear all fundamental concepts. The language used in the books is easy to understand which makes the concepts crystal clear and the examples given in the textbook related to our day-to-day lives which ultimately strengthens our concepts. NCERT books save our precious time from mugging up things right before examinations and also provide formulas, important definitions, and terms to revise before the exam.

2.    Strictly adheres to CBSE curriculum

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Besides clearing the basics and fundamentals, another reason for CBSE to consider NCERT books ideal for exam preparation is that the textbooks strictly follow the CBSE curriculum. NCERT books are proved highly useful for students as the questions asked in board examinations are from the syllabus prescribed by CBSE and are picked from NCERT books only, so the textbooks play a major role in forming the base of their exam preparation.

3.    Exercises covers the entire chapter

Accountancy is all about calculations. Students should do a lot of practice to master calculation problems. The exercises offered by NCERT at the back of every chapter play a major role in exam preparation as the majority of the questions asked in board exams are from there only.  The questions can be multiple-choice, fill in the blanks, one word, short or long. Another benefit of these exercises is that they cover the whole chapter which helps the student understand the concepts more deeply and clearly. A student can easily score well by practising these questions. Students can also check their solutions from NCERT solutions available on the internet.

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Strategies to ace accountancy board exam preparation –

1.    Theory is important – Many students ignore theoretical concepts because accountancy focuses more on calculations and analytical skills. But to build conceptual understanding theory is important. The theory lays the foundation of major concepts. Students should know all the important definitions and terms for understanding concepts.

2.    Students should learn the formulas by heart – Formulas form an integral part of accounting. Students should memorize the formulas by heart to solve complex problems easily. Instead of mugging up the formulas, students should understand their origins to remember them for a long time. To memorize formulas effectively students can note them on a sheet of paper chapter-wise.

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3.    Practice effectively – In accountancy practice is necessary because questions based on calculation carry maximum weightage. Students should practice accounting problems on a daily basis to improve their problem-solving and calculation skills. Students should solve questions within a time limit to improve their speed and accuracy. They can also take help from NCERT solutions available online to avoid silly mistakes and to clear doubts.

4.    Focus on high weighted and important topics – Important topics like accounting for share capital and debenture and accounting for partnership firms should be studied with high concentration and focus. Students should also devote time to theoretical topics because they are scoring. Students should note down the CBSE prescribed syllabus on a sheet of paper also write the weightage of each chapter.

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5.    Practice past year and sample papers – After preparing the whole syllabus students should test their knowledge by practising sample papers, it can help them in pointing out their weak areas. Sample papers should be practised within a time limit as accountancy questions can be lengthy. Practising previous year papers can give them an idea of questions that can be asked in board exams. Some important questions can be repeated throughout the year, students should make notes of such questions and should prepare them well.


Studying and preparing from NCERT textbooks not only helps in scoring well in the CBSE accountancy board examination but also forms the base for preparation for competitive exams like CA Common Proficiency Test (CPT). Keeping in mind all these benefits CBSE prefers NCERT books for learning

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Accountancy, being the toughest subject for commerce students should be prepared from class 11 only as class 12 concepts are based on class 11 concepts only. To perform well in CBSE board examinations students should adopt the above-mentioned strategies and should do regular revision of the topics covered.

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