How to study ISC Class 12 Accounts

If you have been promoted to Class 12 and will take the Board Exam in 2026, what should be your study approach to Commerce, Accounts and Economics in the ISC Board. SWS spoke Kavita Ravindranath, Senior faculty in Loyola School, Jamshedpur.

SWS : The academic year has just begun and let's talk about Class 12 students. With the template of the exams gradually changing to Competency-focused questions, how challenging have the Commerce subjects become for ISC students?

Kavita : No doubt the shift is demanding. But that's how a subject is to be mastered. To have a sound understanding of the subjects, it is important to have real life applications of the subject. So instead of cramming up data one must assimilate knowledge. 

SWS : So what kind of a strategy and timetable does a Class 12 student need to follow in order to be comfortable with the preparation?

Kavita : Currently, one must keep pace with topics going on in school, while simultaneously brushing up each chapter being covered. The syllabus is vast so revisiting chapters covered is the only way you don't forget learnt concepts. Obviously they should spend more time on the difficult subjects and chapters.

SWS : Of the three subjects, which is the one students find most tricky and err the most? What were the kind of mistakes students made last year, for instance?

Kavita : Well, this completely depends on individual students and what his/her forte is. Still, by far economics and accounts are the most perplexing subjects. The common errors are found in journal entries in accounts. Poor concepts in class 11 lead to such errors in class 12. In economics, children often jumble up the graphs so more focus must be put there.

SWS : By which month should students look to complete their syllabus?

Kavita : They should aim to get done by the end of November. This will give them enough time to start the process of revision.