The final score in Accountancy paper largely depends upon the last minute revision and more on the presence of mind at the time of actually attempting the paper. Over a long period of teaching I have observed the pattern of attempting the Accountancy paper by the students, in Final Examination.
These points are very important to be considered for improving the final outcome:
1. Proper Planning:
There should be careful planning before starting to attempt the paper. If some special time is given for reading the paper like in case of C.B.S.E. giving fifteen minutes to Class 12th students in final exams. Try to make its best use. Read the question paper thoroughly, to understand what is required to be written. You can also plan the strategy of answering the questions as to which questions are to be attempted first, and which to be later on.
2. Read the instructions properly:
Read the instructions properly regarding the no. of parts of a question to be attempted, choice if any, etc. These days the examiners are testing the skills of the students very minutely. Questions appearing in the books with weightage of two marks can be given in three marks, four marks or vice-versa. So, the student has to prepare and write the answer accordingly.
3. Attempt the questions in serial order:
Try to attempt the questions in serial order. It is not that the marks will be deducted for not doing so. But, in such cases, often the examiner ends up taking more time locating the answers and the candidate must avoid all such negative practices of irritating the examiners unnecessarily. Space can be reserved for the answers to be written later on. With practice every student can guess the space required for writing the answer.
4. Read the question once more:
While starting to answer the question, read it once again as it has been seen that either by excitement or by fear students miss the important points like: the date of transaction, the date of balance sheet, the requirement of the question etc. It has been observed that sometimes students pass journal entries instead of preparing ledger accounts and vice-versa. In another case candidate ignored the difference between 7% and 7% p.a. losing the marks. There can be many types of simple mistakes involving bypass of some words leading to serious mistakes and loss of all the marks of that question.
5. Format of Accounts and Statements:
Performa of all the statements and accounts must be prepared properly with their names and other particulars required, written on the top. Sometimes, the candidates do not write the names of accounts prepared .Only sympathetic examiners are expected to give marks for that answer. Narrations must be written though in brief. Mostly, marks are deducted for not doing so.
6. Working notes and rough work:
Working notes must be neatly given before or after the solution but in no case calculations should be done in the account or statement which makes the work untidy, Calculations and rough work must be done in rough space on the right side of the answer sheet on the same page or on a separate sheet. It would be better to put Question no. with the rough work also.
7. Write the digits in symmetry:
While making statements and accounts numerical figures must be written perfectly in symmetry one below the first to make the addition quickly, ones digits below the ones, tens digits below the tens and so on. Totals may be written with pencil before finalizing. Many candidates waste a lot of time in taking all the figures to a rough page for totaling and bringing the total here on the main page leading to more chances of errors also, involved in multiple posting. Some simple time saving techniques can be used to make the calculations.
8. Highlight the answers:
Answers required must be highlighted by headings. In case of short answers like, ratios can be written in boxes, to facilitate the examiner in performing his duty; In case of questions involving ledger accounts, balances can be made bold; in case of Balance Sheet the totals can be made bold. Candidates can develop their own techniques in this regard.
Always keep in mind to avoid any activity in the answer sheet that can irritate your examiner to avoid getting irritated at your result in the future.
About the Guest Teacher
Prabhjot Kaur is founder of Commerce at Ease Website. She has over 25 years teaching experience. Know more about her and her mission at http://www.commerceatease.com/about-us.html
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