How to Excel in Accountancy and Business Studies During PU

Introduction

Accountancy and Business Studies are foundational subjects for Commerce students in Pre-University (PU) education. They not only contribute significantly to board exam scores but also build essential skills for higher studies and future careers in fields like finance, management, entrepreneurship, and law. Excelling in these subjects also gives students a solid advantage in competitive exams such as CA Foundation, CUET, BBA entrance tests, and others.

While Accountancy develops numerical aptitude, Business Studies enhances conceptual clarity, communication, and decision-making. Both subjects require distinct study techniques. At Deeksha Vedantu, we support students through every stage of learning—by simplifying complex concepts, offering real-world examples, and providing practice-based support.

In this blog, we share comprehensive strategies to help students not only excel academically but also enjoy the process of mastering Accountancy and Business Studies.

Understanding the Nature of Both Subjects

Before diving into specific study techniques, it’s important to understand how the two subjects differ and what they demand from learners.

Accountancy:

• Structured, practical, and heavily reliant on mathematical accuracy
• Requires a deep understanding of rules, formulas, and formats
• Emphasis on consistent problem-solving and accuracy
• Builds analytical and decision-making skills in real-world contexts like bookkeeping, profit analysis, and financial reporting

Business Studies:

• More theoretical and descriptive, based on understanding principles and application
• Involves interpretation of organizational behavior and business decisions
• Encourages conceptual clarity, communication, and strategic thinking
• Closely tied to real-world events, current affairs, and business innovations

By knowing what each subject demands, students can optimize their time and approach to ensure balance and depth in learning.

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Effective Study Techniques for Accountancy

Success in Accountancy comes from building strong foundational understanding and continuous practice. It’s essential to go beyond rote learning and instead develop logical reasoning for every transaction.

Key Strategies:

• Start with understanding basic principles of double-entry bookkeeping
• Practice journal entries daily, moving step-by-step through ledgers, trial balance, and final accounts
• Visualize every financial transaction and trace its journey from one account to another
• Use different types of problems—conceptual, format-based, and statement preparation—to build versatility

Topics to Prioritize:

• Introduction to Accounting and Accounting Equation
• Rules of Debit and Credit
• Journal and Ledger
• Trial Balance and Rectification of Errors
• Depreciation, Provisions, and Reserves
• Final Accounts of Sole Proprietors and Non-Profit Organizations
• Bills of Exchange and Bank Reconciliation Statement
• Financial Statements Analysis

Revising formats regularly and solving previous years’ questions builds confidence and speeds up calculation accuracy.

Effective Study Techniques for Business Studies

Business Studies demands a clear understanding of theoretical frameworks and the ability to relate them to real-world events. Unlike numerical subjects, success here lies in the clarity of expression and the ability to analyze scenarios.

Key Strategies:

• Read each chapter thoroughly and write your own definitions of concepts
• Create flashcards and flowcharts for functions of management and business cycles
• Relate case studies and examples from the business world (e.g., Amazon’s marketing, Tata Group’s ethics)
• Practice writing model answers with structured headings and sub-points
• Include real-world terminology and vocabulary such as GDP, profit margin, SWOT analysis

Topics to Prioritize:

• Nature and Significance of Management
• Principles of Management (Fayol, Taylor)
• Business Environment and Liberalization
• Planning, Organizing, Staffing, Directing, and Controlling
• Marketing and Financial Management
• Consumer Protection
• Emerging Trends: E-business, Outsourcing, Sustainability

Understanding the chronology of business functions and their interlinkages will help in writing cohesive and well-rounded answers.

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Time Management Tips for Both Subjects

Juggling two core subjects that require completely different skill sets is challenging, but manageable with the right planning.

Suggested Weekly Study Plan:

• Monday to Wednesday: Focus on Accountancy (numerical practice and format learning)
• Thursday to Friday: Business Studies (theory, reading, writing answers)
• Saturday: Mixed revision (alternate between subjects, use previous years’ questions)
• Sunday: Full-length mock test or concept reinforcement

Additional Tips:

• Use the 45-15 technique to improve focus (study for 45 mins, break for 15)
• Use separate notebooks for summaries, working notes, and mistakes
• Prepare a topic-wise progress chart and highlight weak areas weekly

Common Mistakes to Avoid

Avoiding the following common pitfalls can help you improve marks and clarity of concepts.

In Accountancy:

• Skipping theoretical concepts like depreciation rules or accounting standards
• Misplacing debit and credit entries
• Ignoring rough calculations before finalizing statements
• Copy-pasting answers without understanding the logic

In Business Studies:

• Using vague or general language in answers
• Writing long essays without structure or key points
• Forgetting to include diagrams, headers, or examples in long answers
• Not preparing current-affairs-based case study responses

Sample Table: Accountancy vs. Business Studies Comparison

How to Prepare for Board Exams

For Accountancy:

• Solve full-format questions under exam conditions
• Practice different variations of each concept (e.g., BRS with/without overdraft)
• Memorize standard layouts for statements like Profit & Loss, Balance Sheet
• Solve previous 5-year board questions and sample papers from NCERT and Deeksha Vedantu modules

For Business Studies:

• Prepare chapter-wise summaries with examples
• Practice writing structured long answers with clear headings
• Use case studies to practice problem-solving and analysis
• Refer to NCERT examples and Deeksha Vedantu’s model answers for exam patterns

Tools to Aid Learning

Digital and Physical Resources:

• NCERT textbooks and Deeksha Vedantu Smart Notes
• Business news apps like Mint, Economic Times for current affairs
• MS Excel or Notion for maintaining financial records and formulas
• Flashcard apps like Anki or Quizlet for theory revisions
• Recorded lecture videos for visual revision

Using these tools not only enhances learning but also builds essential soft skills like digital literacy and independent learning.

How Deeksha Vedantu Supports Your Learning

Deeksha Vedantu combines academic excellence with personalized mentorship. Here’s how we help Commerce students excel in Accountancy and Business Studies:

Our Key Offerings:

• Expert-led classes with doubt-solving sessions
• Weekly chapter-wise and monthly cumulative tests
• Practical workshops for real-world application of financial and business concepts
• Case study discussions, business simulations, and interactive quizzes
• Customized feedback and improvement reports
• Access to digital study materials, summary videos, and AI-based performance trackers

We also emphasize wellness through counseling, time management coaching, and peer mentorship.

FAQs

Is Accountancy harder than Business Studies?
It depends on your interest and strengths. Accountancy is more logic-based and numerical, while Business Studies requires understanding theory and expressing it clearly.

Can I score full marks in Accountancy?
Yes, with practice, clear formatting, and step-by-step accuracy, full marks are achievable.

How do I write better Business Studies answers?
Use keywords, real-life examples, bullet points, and diagrams. Structure your answers with intro, body, and conclusion.

How early should I start preparing for board exams?
Start from the first month itself. Consistency matters more than intensity. Solve one sample paper weekly starting three months before exams.

Does Deeksha Vedantu help with competitive exams too?
Absolutely. We offer integrated coaching for CA Foundation, CUET, and other commerce entrance exams alongside board prep.

Conclusion

Excelling in Accountancy and Business Studies is not just about being book-smart—it’s about developing the right mindset, approach, and consistency. With regular practice in numericals and clarity in theoretical concepts, students can score high and build confidence for future professional challenges.

At Deeksha Vedantu, we empower students to learn effectively, apply concepts meaningfully, and grow holistically. Our teaching methodology, mentorship, and continuous assessment ensure every student has the opportunity to thrive in PU and beyond.