NCERT Class 12 Accountancy Part - 1 & 2 Book 2025-26

NCERT Class 12 Accountancy Part - 1 Book

Accountancy
Accountancy is one of the core subjects of the Commerce stream in Class 12. The NCERT Class 12 Accountancy Part 1 book is specially designed to help students understand the fundamentals of partnership accounting and company accounts in a clear and practical manner.



NCERT Class 12 Accountancy Part - 2 Book

Accountancy
Accountancy is one of the core subjects of the Commerce stream in Class 12. The NCERT Class 12 Accountancy Part–2 book focuses on Company Accounts and Financial Statement Analysis, which are essential for understanding how companies record, present, and analyze their financial information.


Chapter No. Download Chwapterwise Accountancy Part - 2 PDF
Chapter 1 Accounting for Share Capital
Chapter 2 Issue and Redemption of Debentures
Chapter 3 Financial Statements of a Company
Chapter 4 Analysis of Financial Statements
Chapter 5 Accounting Ratios
Chapter 6 Cash Flow Statement

Importance of NCERT Class 12 Accountancy Books

NCERT Accountancy books focus on conceptual clarity, logical understanding, and practical application of accounting principles. Almost all board exam questions are designed directly from NCERT concepts, formats, and illustrations.

Why NCERT Accountancy Is Important:

  • Prescribed by CBSE
  • Simple and systematic presentation
  • Step-by-step accounting procedures
  • Standard formats used in exams
  • Strong base for professional courses

Exam Weightage and Scoring Strategy

  • Partnership accounts carry maximum weightage
  • Formats and working notes are very important
  • Step-wise presentation fetches full marks
  • Cash Flow Statement is almost guaranteed in exams
  • Practical questions dominate the paper

How to Study NCERT Class 12 Accountancy Effectively

  1. Understand Concepts Clearly
    Do not memorize blindly—understand the logic behind each entry.
  2. Practice Numerical Problems Regularly
    Daily practice improves speed and accuracy.
  3. Learn Standard Formats
    Balance sheet, cash flow, and realization account formats must be perfect.
  4. Show Proper Working Notes
    Working notes are crucial for full marks.
  5. Revise Adjustments Carefully
    Interest, goodwill, reserves, and revaluation adjustments are frequently tested.

Who Should Study NCERT Class 12 Accountancy?

  • CBSE Class 12 Commerce students
  • CA Foundation aspirants
  • CS and CMA students
  • B.Com and CUET aspirants
  • Teachers and accounting professionals
  • Self-study learners

Benefits of Mastering NCERT Accountancy

  • Excellent board exam performance
  • Strong foundation for professional courses
  • Improved financial understanding
  • Practical knowledge of business accounting
  • Confidence in numerical problem-solving

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