What are the important questions which can be asked in practical exams

In accountancy viva, the questions are generally asked from both Class XI and Class XII syllabus. If you are thorough with the basic concepts, viva is not difficult. All you need to have is confidence. We advice you to go through the Class XI text book and brush up your concepts. Also, the topics of Class XII should be on your tips. The questions can be based on the conceptual understanding, logic testing and applicability of concepts in different cases. Amongst many, some of the topics from which questions are usually asked in the viva can be listed as follows:

Nature of accounts (i.e Real, Personal and Nominal Accounts), Balance Sheet and Profit & Loss Account, Trial Balance, Depreciation, Formulae for various Accounting Ratios, Accounting Concepts and Conventions, Golden Rules of accounting, Cash Flow Statement etc

Note: Due to the recent changes brought in the format of Companies' Balance Sheet as per Revised Schedule VI, it is likely that the external examiner might ask some questions related to this.

Do Practice. 
All The Best!!