WB HS Accountancy study materials
WB HS Accountancy study resources

WB HS Accountancy exam-day guide

WB HS Accountancy · Prepare for the day ahead.

Your checklist

Admit card and school ID

Carry the admit card issued through your school plus a photo ID such as your school identity card. Confirm with the provider which ID is accepted and whether photocopies are allowed.

Registration details

Note your roll number, registration number, and subject code (Accountancy) in one place so you can fill the answer script cover correctly without delay.

Blue or black ballpoint pens (two or three)

Use the pen colour your board permits. Bring spares; a leaking pen wastes time and can smudge figures. Confirm the permitted colour with the provider if unsure.

Pencil, eraser, and sharpener

For rough work and for drawing ledger and journal formats before inking them. Keep the eraser clean to avoid tearing the answer sheet.

Simple ruler and a small calculator

A ruler helps draw account formats and trial balance columns. Calculator use in Accountancy varies by board; confirm with the provider whether a non-programmable calculator is allowed.

Transparent pouch or clear bag

Many centres require stationery to be visible. Confirm with the provider what bag type is permitted.

Analog wristwatch

Centre clocks may be out of view. Smartwatches and phones are usually banned at the desk; confirm with the provider.

Water bottle and light snack

Bring a clear bottle. Confirm with the provider whether water and snacks are allowed inside the hall and whether breaks are permitted.

Know your centre and reporting time

Visit or map the centre route in advance. Arrive before the reporting time printed on the admit card; late entry rules differ by centre, so confirm with the provider.

Revise your formula and format sheet

One page covering journal, ledger, trial balance, depreciation methods, ratios, and cash flow headings. Review it on the morning of the exam, not in the hall.

Plan for rough work

Most boards provide extra sheets or allow the last pages of the answer booklet. Confirm with the provider where rough work must be done and whether it is marked.

Check prohibited items

Phones, smartwatches, notes, and printed material are usually banned. Confirm with the provider the full list and the penalty for carrying them.

Plan the day

72 hours before

Finish revising the full Accountancy syllabus. Spend this day on the high-weight topics: partnership accounts, company accounts, financial statement analysis, and cash flow statements. Write out the standard formats from memory once, then check them against your notes.

48 hours before

Do one full-length practice paper under timed conditions, using the same pen and calculator you will carry. After marking, list every error by type: wrong format, arithmetic slip, missing narration, or misread question. Fix the top three error types.

24 hours before

Revise only your one-page formula and format sheet plus your error list. Pack the stationery pouch, admit card, and ID. Confirm the centre location, reporting time, and travel plan. Sleep at your normal time; do not start a new topic.

Morning of the exam

Eat a normal breakfast, re-read the formula sheet for 20 to 30 minutes, and leave with buffer time for traffic. Reach the centre before the reporting time. Avoid discussing difficult topics with other candidates outside the hall.

First 10 minutes of the test

Fill the answer script cover carefully, then read the whole paper. Mark questions as easy, medium, or hard. Note the marks per question and plan roughly one minute per mark, leaving 10 to 15 minutes for checking.

During the test

Answer the questions you know best first, but number every answer exactly as in the paper. For numerical questions, show working notes; for theory, use headings and short paragraphs. Keep a running check of the time against your plan.

Final 10 to 15 minutes

Check that all question numbers are attempted and correctly numbered, that ledger accounts are balanced, that journal entries have narrations where required, and that totals are carried forward correctly. Strike out rough work clearly if the provider requires it.

Rules to check

  • Carry only the admit card, permitted ID, and allowed stationery into the hall. Confirm with the provider the exact list of permitted and prohibited items, including calculators and watches.

  • Write your roll number and other required details on the answer script exactly as printed on the admit card. Do not write your name or any identifying mark where the board forbids it; confirm with the provider.

  • Follow the centre's rules on entry, late arrival, and early exit. These vary by board and centre, so confirm with the provider rather than assuming.

  • Do not communicate with other candidates, exchange material, or use unauthorised devices during the exam. Penalties for unfair means can include cancellation of the paper; confirm the specific penalty with the provider.

  • Show workings for numerical answers. Marks are often awarded for correct format and steps even when the final figure is wrong; confirm the marking scheme with the provider.

  • Attempt the paper in the language and medium you registered for. If you need a clarification, raise your hand and wait for the invigilator rather than asking neighbours.

  • If you need to leave the hall temporarily, follow the invigilator's instructions; toilet breaks and re-entry rules differ by centre, so confirm with the provider.

  • Use only the rough work space the centre allows. Rough work on the answer pages should be clearly struck out if the provider requires it.