Be on top of the num­bers

Prac­tice will get you high scores in the Class 12 ac­coun­tancy pa­per

Hindustan Times (Delhi) - HT Education - - Front Page - Nitin Sharma

The Class 12 ac­coun­tancy board pa­per is di­vided into three sec­tions, Sec­tion A (60 marks) is com­pul­sory and out of Sec­tions B and C (20 marks), a stu­dent can choose any one sec­tion. You will have a prac­ti­cal ex­am­i­na­tion for the re­main­ing 20 marks.

Sec­tion A cov­ers ac­count­ing for part­ner­ship firms and com­pa­nies, Sec­tion B is based on anal­y­sis of fi­nan­cial state­ments and Sec­tion C deals with com­put­erised ac­count­ing sys­tem, ac­count­ing us­ing data­base man­age­ment sys­tem and ac­count­ing ap­pli­ca­tions of elec­tronic spread­sheet.

As Sched­ule VI to The Com­pa­nies Act, 1956, has been re­vised and the re­vised for­mat has been adopted by the Cen­tral Board of Sec­ondary Ed­u­ca­tion (CBSE), there are ma­jor changes in Sec­tion B. Usu­ally, the ma­jor­ity of the stu­dents opt for this sec­tion but this time you have to be very vig­i­lant while pre­par­ing for it. The changes will af­fect chap­ter 1 which is based on the for­mat and chap­ter 3 which con­tains the method of pre­sen­ta­tion of com­par­a­tive state­ments and com­mon size state­ments. In chap­ters 4 and 5 - ra­tio anal­y­sis and cash flow state­ment - there is no change in solv­ing the ques­tion but the ques­tion will be ac­cord­ing to the re­vised for­mat. So, you should have a thor­ough un­der­stand­ing of the re­vised for­mat.

In Sec­tion A, which has 75% weigh­tage of this pa­per, part­ner­ship ac­counts car­ries 35 marks and re­main­ing 25 marks are for com­pany ac­counts. From both the topics, there will be a long ques­tion of eight marks and you will have an in­ter­nal choice be­tween the two. To score

TOP­PER TALK eight on eight, make your choice very ju­di­ciously.

The pa­per in­cludes 10 ques­tions of one mark each which are gen­er­ally the­ory-based. This year there will also be two ques­tions of two marks each based on the iden­ti­fi­ca­tion of val­ues in­volved in that ques­tion. Here are some tricks to score more: It is not at all manda­tory to solve the pa­per in the as­cend­ing or de­scend­ing or­der but it is al­ways rec­om­mended you do so. Al­ways draw for­mats and write proper nar­ra­tions even if you are re­quired to make a sin­gle jour­nal en­try, oth­er­wise you may be pe­nalised up to 25% marks. Do your cal­cu­la­tions with full con­cen­tra­tion and alert­ness to avoid er­rors.

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