Prafful Gupta

For many 11th-grade students, Accountancy becomes one of the most challenging subjects. The difficulties they face usually fall into three main areas. First, there are time constraints. While solving questions in exams, students often take too long to balance a single account or prepare a statement, which leaves little time for the rest of the paper. This happens mainly because of insufficient practice in a time-bound manner. Second, many students struggle with understanding the questions. Since Accounts is concept-based, a weak foundation in journal entries, ledgers, and trial balances makes it difficult to approach higher-level problems. Even when they try, confusion about formats and steps leads to mistakes. Third, there is the fear factor. The lengthy paper, combined with exam pressure, often makes students nervous. Even well-prepared students sometimes panic, forget basic rules, or make silly calculation errors. This fear further lowers their confidence in the subject.