CBSE Curriculum
Accountancy
Class 12 - Comprehensive Study Material

Chapters

1 Accounting for Not-for-Profit Organizations

Financial statements of NPOs, receipts and payments account

2 Accounting for Partnership Firms

Fundamentals, partnership deed, profit & loss appropriation

3 Reconstitution of Partnership

Admission, retirement and death of a partner

4 Dissolution of Partnership Firm

Settlement of accounts, realization account

5 Accounting for Share Capital

Issue of shares, forfeiture and reissue

6 Issue and Redemption of Debentures

Types of debentures, accounting treatment

7 Financial Statements of Companies

Balance sheet, statement of profit and loss

8 Analysis of Financial Statements

Tools, ratios, cash flow analysis

9 Accounting Ratios

Liquidity, solvency, activity and profitability ratios

10 Cash Flow Statement

Operating, investing and financing activities