How to prepare the Accountancy Section for SEBI Grade A 2025 Exam

The Accountancy section is an important part of Paper 2 in the SEBI Grade A 2025 exam, testing candidates’ understanding of basic and advanced accounting principles. It covers various topics such as accounting standards, financial statements, company accounts, ratio analysis, and cost accounting. To score well, candidates should focus on conceptual clarity, consistent practice of numerical problems, and regular revision of important concepts. A topic-wise and well-structured preparation strategy can help you gain a strong command of this section and improve your overall score in the exam.

Understand the Accountancy Section for SEBI Grade A 2025 Exam

The Accountancy section of the SEBI Grade A 2025 Exam forms an integral part of Paper 2 in both Phase 1 and Phase 2, carrying 100 marks in total. This section evaluates your conceptual knowledge, practical application skills, and understanding of core accounting principles. Based on the analysis of SEBI Grade A 2024 and 2022 papers, questions were primarily moderate in difficulty, with most topics contributing 1–2 questions each.

Topic-wise Marks & Weightage Distribution for SEBI Grade A Accountancy Section

Topics	2024 (Questions)	2022 (Questions)
Fund Flow Statement	1	NA
Cash Flow Statement	1	NA
Ratio Analysis	1	NA
Recording Transactions (Part 1)	1	NA
Preparation & Presentation of Final Company Accounts	1	1
AS for Property, Plant & Equipment	1	2
Accounting for Bonus Shares & Rights Issue	1	1
Introduction to Accounting	NA	2
Accounting Standard for Revenue Recognition	NA	1
Accounting for Buyback of Shares	NA	1
Miscellaneous (Bill of Exchange)	NA	1
Miscellaneous	NA	1

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Strategy to Prepare Accountancy Section for SEBI Grade A 2025 Exam

The Accountancy section of the SEBI Grade A 2025 Exam is one of the most crucial parts of the Paper 2 syllabus, especially for candidates from the Commerce, Finance, and Management backgrounds. To score well, aspirants must understand both conceptual clarity and practical applications. A topic-wise approach ensures systematic preparation and complete coverage of the syllabus.

1. Basics of Accounting and Principles

A strong foundation in the accounting framework is essential for solving conceptual and numerical problems effectively.
Strategy:

• Revise accounting principles like GAAP, concepts, and conventions.
• Understand double-entry bookkeeping and its application in recording transactions.
• Practice journal entries, ledger posting, and trial balance preparation.
• Go through basic accounting terminologies and standards (AS 1, AS 2, etc.).
  

2. Financial Statements and Final Accounts

These topics form the backbone of corporate accounting and are frequently asked in the exam.
Strategy:

• Learn the structure and preparation of Trading, Profit & Loss Account, and Balance Sheet.
• Focus on adjustments like depreciation, bad debts, prepaid expenses, and outstanding expenses.
• Solve questions involving rectification of errors and preparation of final accounts after adjustments.
• Analyse sample company financial statements to understand the format.
  

3. Accounting Standards (AS) and Ind-AS

This is a scoring topic if prepared thoroughly since questions are often conceptual and direct.
Strategy:

• Focus on AS 1 to AS 10, and Ind AS 1, 2, 7, 8, 10, 12, 16, 18, 21.
• Understand the difference between AS and Ind-AS.
• Make short notes highlighting objectives, recognition criteria, and disclosure requirements.
• Revise practical examples to connect theory with application.

4. Partnership Accounts

Partnership accounting involves numerical accuracy and concept clarity.
Strategy:

• Revise fundamentals like profit-sharing ratios, revaluation, and goodwill valuation.
• Practice problems on admission, retirement, and death of a partner.
• Prepare short-cut methods for revaluation and capital adjustments.
• Focus on the dissolution of the partnership and realisation accounts.

5. Company Accounts

Company Accounts is a high-weightage area and must be given special attention.
Strategy:

• Focus on the issue, forfeiture, and reissue of shares and debentures.
• Learn the process of redemption of preference shares and debentures.
• Practice preparation of company’s final accounts as per Schedule III.
• Understand the concepts of bonus shares, buybacks, and ESOPs.

6. Cash Flow and Fund Flow Statements

This topic tests analytical understanding rather than rote memory.
Strategy:

• Revise the difference between fund flow and cash flow statements.
• Learn to classify activities into operating, investing, and financing.
• Practice preparation of cash flow statements using both direct and indirect methods.
• Focus on the interpretation and analysis of cash flow statements.

7. Ratio Analysis & Financial Analysis

An important topic for practical questions and interpretation-based MCQs.
Strategy:

• Memorise key ratios: profitability, liquidity, solvency, and efficiency ratios.
• Learn formulas with meanings and implications.
• Solve numerical problems to strengthen application-based understanding.
• Practice interpreting ratios from financial data.
  

8. Cost Accounting Basics

Even though not very deep, basic cost accounting questions can appear.
Strategy:

• Revise cost concepts: material, labour, and overheads.
• Understand cost sheet preparation and its format.
• Go through marginal costing, break-even analysis, and variance analysis.
• Practice small numbers for confidence.

9. Prepare Notes for all Important Topics

Creating concise handwritten notes is one of the most effective ways to strengthen your conceptual clarity. Summarise key formulas, journal entries, and important Accounting Standards in your own words. These notes help in quick revision during the last few days before the exam and make it easier to recall tricky concepts under pressure.

10. Revision and Practice Strategy

Revision is the key to retaining accounting formulas and steps for long.
Strategy:

• Practice at least 20–30 numerical problems from each major topic.
• Attempt previous year questions to understand the trend.
• Take mock tests focusing only on the Accountancy section.
• Revise short notes and formulas weekly for better recall.

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