NCERT Books for Class 12 Accountancy – Download PDF

NCERT Books Class 12 accountancy 2025-26 help students learn financial principles, transactions, and practical accountancy skills. The book’s chapters explain core accounting topics from partnership firms to companies in clear, logical steps. Understanding each concept from the NCERT makes exam preparation systematic and reduces last-minute stress.

For CBSE exams, these books provide the exact syllabus and practice questions seen in board papers. Each chapter is structured to cover important theory and practical aspects, so students gain both knowledge and exam confidence.

NCERT Books Class 12 accountancy Chapter-wise Overview

Every chapter builds accountancy concepts step by step, making it easier to understand even difficult topics. Studying directly from NCERT brings clarity and matches CBSE question patterns for effective revision.

Chapter 01: Accounting For Share Capital

This chapter introduces the concept of share capital in companies, including the process for issuing shares and related journal entries. Students learn about calls in arrears, calls in advance, and oversubscription. Carefully focus on the procedures for accounting and allocation in exams.

Chapter 02: Issue And Redemption Of Debentures

Here, the focus is on debentures—another method companies use to raise funds. The chapter explains how to issue, redeem, and record debentures. Pay attention to the methods of redemption and relevant accounting principles.

Chapter 03: Financial Statements Of A Company

Students learn the preparation and analysis of financial statements such as the balance sheet and profit & loss account. The chapter highlights classification, disclosure, and important formats. Understanding presentation rules is essential for board exams.

Chapter 04: Analysis Of Financial Statements

This chapter explores how to analyze financial data using different tools. Ratio analysis, trend analysis, and comparative statements are discussed to help make sense of company performance numbers. Focus on interpretation for better answers.

Chapter 05: Accounting Ratios

Students are introduced to various ratios like liquidity, solvency, and profitability ratios. These ratios help in quick assessment and decision-making regarding a business. Learn definitions and calculations as these are often tested.

Chapter 06: Cash Flow Statement

The chapter covers preparing cash flow statements to track cash movements in a business. It emphasizes categorizing flows under operating, investing, and financing activities. Know how to present and analyze cash flows properly.

Why Class 12 accountancy NCERT Books by Vedantu Are Useful for CBSE Students

NCERT books make learning accountancy easy by explaining each topic in simple language. They are aligned with the CBSE syllabus and help students practice the type of questions asked in board exams. As you revise, you’ll find that each chapter supports your understanding and builds a strong foundation for future studies.

• Directly aligned with CBSE syllabus.
• Clear explanations and authentic definitions.
• Helpful for school exams and board preparation.
• Strong base for revision and reference.

How Class 12 accountancy NCERT Books Help in CBSE Exam Preparation

NCERT books are essential for CBSE exam preparation, offering concept-based explanations and stepwise solutions. Topics are covered exactly as per the class 12 accountancy syllabus and make ideal tools for practice and revision.

• Concepts asked directly in CBSE exams.
• Supports descriptive and application questions.
• Ideal for last-minute revision.

Read every NCERT chapter carefully, and revise regularly for clear understanding. Steady practice from these chapters will give you confidence during your CBSE exams.