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📘 Class 12 · CBSE · Accountancy

Accountancy Class 12

Chapterwise notes, key concepts, and exam-ready summaries. Handmade and completely free.

11
Chapters
Free
Always
CBSE
Syllabus
📌 How to use: Click any chapter to access notes. Chapters marked "Coming Soon" will be added shortly — check back or follow on Instagram for updates.

All Chapters

01
Accounting for Partnership — Basic Concepts
Features, Partnership Deed, capital accounts, profit sharing, interest on capital & drawings
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02
Change in Profit Sharing Ratio
Sacrificing & gaining ratio, goodwill treatment, revaluation of assets & liabilities, capital adjustment
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03
Admission of a Partner
New profit ratio, goodwill valuation, revaluation account, capital adjustment, balance sheet
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04
Retirement and Death of a Partner
Gaining ratio, treatment of goodwill, revaluation, executor's account, joint life policy
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05
Dissolution of Partnership Firm
Modes of dissolution, realisation account, settlement of accounts, Garner vs Murray rule
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06
Accounting for Share Capital
Types of shares, issue at par/premium/discount, forfeiture & reissue, ESOP, share certificate
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07
Issue and Redemption of Debentures
Types of debentures, issue, interest, redemption methods, sinking fund, debenture holders
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08
Financial Statements of Companies
Balance Sheet format, P&L Account, notes to accounts, provisions, reserves
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09
Analysis of Financial Statements
Objectives, tools of analysis, comparative & common size statements, limitations
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10
Accounting Ratios
Liquidity, solvency, activity, profitability ratios — formula, calculation and interpretation
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11
Cash Flow Statement
Operating, investing & financing activities, indirect method, adjustments, uses
Coming Soon →