Accountancy Part II — Class 12 NCERT
Official National Council of Educational Research and Training (NCERT) Accountancy textbook for Class 12 (English Medium). Neeche poori chapter list, teacher notes aur FAQs — aur kitab NCERT ki official site se download karein, bilkul muft.
Download NCERT ke official portal par hota hai — ePathshala terms ke mutabiq, bina ijazat dobara upload ya hosting ki ijazat nahi.
Chapter Quiz
Kitab load hote waqt waqt guzarein — Accountancy Part II ke asbaaq par 5 sawal!
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Quiz ke sawalat NCERT ki official chapter titles par mabni hain — kitab ki malkiyat NCERT ki hai.
Is kitab ke baare mein
Accountancy Part II moves from partnership to company accounts (2026-27): 6 chapters covering share capital, debentures, financial statements of a company, their analysis, accounting ratios and the cash flow statement. This is the theory-plus-analysis half of the subject.
Ratio analysis and cash flow are the most formula-dense chapters of the year — one page of formulas, revised weekly, is the difference between a pass and a distinction here.
Poori chapter list (NCERT official)
1. Accounting for Share Capital
Issue of shares, calls in arrears, forfeiture and re-issue of shares
2. Issue and Redemption of Debentures
Debentures as loan capital, issue at par/premium/discount, redemption methods
3. Financial Statements of a Company
Balance Sheet and Profit & Loss as per Schedule III of the Companies Act
4. Analysis of Financial Statements
Comparative and common-size statements, tools of financial analysis
5. Accounting Ratios
Liquidity, solvency, activity and profitability ratios — computation and interpretation
6. Cash Flow Statement
Operating, investing and financing activities under AS-3 (indirect method)
Ustad ka mashwara
Part II mein Share Capital ke forfeiture wale numericals sab se tricky hain — journal entries ka sequence (application, allotment, calls, forfeiture, re-issue) chart bana kar yaad karwayein. Ratios ke formulas ek page par likhwa kar har hafte test lein. Cash Flow mein 'operating activities' ka indirect method stepwise practice karwayein.
— Rehman Ahmad Chaudhary, Head Teacher, GPS 117 DB(BJ), Yazman
Aksar pooche gaye sawalat
Accountancy Part II mein kaun se chapters hain?
6 chapters — Accounting for Share Capital, Issue and Redemption of Debentures, Financial Statements of a Company, Analysis of Financial Statements, Accounting Ratios aur Cash Flow Statement.
Accountancy Part II ki PDF kahan se download karein?
Is page par "Official Download (NCERT Site)" ka button NCERT ki official site (ncert.nic.in) par le jata hai — wahan se muft milti hai.
Accounting Ratios ke itne saare formulas yaad kaise rakhein?
Ratios ko 4 groups mein baant lein — liquidity, solvency, activity aur profitability. Har group ka maqsad samajh lein (masalan liquidity = short-term dene ki salahiyat), to formula khud zehen mein baith jata hai; phir ek company ke statements par sab ratios nikaal kar practice karein.
Class 12 ki mazeed NCERT kitabein
Disclaimer
Ye kitab National Council of Educational Research and Training (NCERT), New Delhi ki official publication hai. PDFs NCERT ke official portal (ncert.nic.in) par host hoti hain aur wahi se download hoti hain — ePathshala terms ke mutabiq bina ijazat dobara upload ya hosting ki ijazat nahi. Ye page sirf chapter guide aur official download link faraham karta hai — malkiyat ka koi dawa nahi.