---
type: "Book"
knowledge_type: "book"
entity_type: "book"
id: "66ae541b191fdf5766655b8a"
title: "Accountancy - II"
board: "CBSE"
curriculum: "CBSE"
class_id: "66ab5807ffbb5019db72215c"
class: "Class 11"
class_name: "Class 11"
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subject: "Accountancy"
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subject_markdown_url: "https://www.edzy.ai/okf/subject/cbse-class-11-accountancy.md"
book: "Accountancy - II"
book_slug: "accountancy-ii"
canonical_url: "https://www.edzy.ai/cbse-class-11-accountancy-accountancy-ii"
markdown_url: "https://www.edzy.ai/okf/book/cbse-class-11-accountancy-accountancy-ii.md"
source_type: "examSubjectBook"
source_id: "66ae541b191fdf5766655b8a"
source: "Edzy"
chapter_count: "2"
topic_count: "19"
version: "1"
last_updated: "2026-06-24"
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color_name: "Khaki Gold"
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---

# Accountancy - II
Accountancy - II is a CBSE Class 11 book for the subject Accountancy on Edzy.

## Knowledge Snapshot

| Field         | Details                          |
| :------------ | :------------------------------- |
| Board         | CBSE        |
| Curriculum    | CBSE   |
| Class         | Class 11 |
| Subject       | Accountancy  |
| Book          | Accountancy - II     |
| Book Slug     | accountancy-ii         |
| Chapter Count | 2 |
| Topic Count   | 19   |
| Last Updated  | 2026-06-24  |

---

## Book Overview
This book belongs to Class 11, subject Accountancy, under the CBSE board and curriculum. The book contains 2 chapters and a total of 19 topics.

---

## OKF Hierarchy

| Level   | Title                            | Canonical URL                           | Markdown URL                            |
| :------ | :------------------------------- | :-------------------------------------- | :-------------------------------------- |
| Class   | Class 11 | https://www.edzy.ai/cbse-class-11   | https://www.edzy.ai/okf/class/cbse-class-11.md   |
| Subject | Accountancy  | https://www.edzy.ai/cbse-class-11-accountancy | https://www.edzy.ai/okf/subject/cbse-class-11-accountancy.md |
| Book    | Accountancy - II     | https://www.edzy.ai/cbse-class-11-accountancy-accountancy-ii        | https://www.edzy.ai/okf/book/cbse-class-11-accountancy-accountancy-ii.md        |

---

## Chapter Index

| No.             | Chapter         | Pages                                     | Page Count                | Topics                             | Canonical URL           | Markdown URL           |
| :-------------- | :-------------- | :---------------------------------------- | :------------------------ | :--------------------------------- | :---------------------- | :--------------------- |
| 1 | Financial Statements - I | 277-317 | 41 | 7 | https://www.edzy.ai/cbse-class-11-accountancy-accountancy-ii-financial-statements-i | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-accountancy-ii-financial-statements-i.md |
| 2 | Financial Statements - II | 318-382 | 65 | 12 | https://www.edzy.ai/cbse-class-11-accountancy-accountancy-ii-financial-statements-ii | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-accountancy-ii-financial-statements-ii.md |

---

## Chapter Source Index

| No.             | Chapter         | Source PDF  |
| :-------------- | :-------------- | :---------- |
| 1 | Financial Statements - I | https://edzy-ai.s3.ap-south-1.amazonaws.com/edzy-express-ts/45d672b3-80f5-4804-a300-08b193886fec.pdf |
| 2 | Financial Statements - II | https://edzy-ai.s3.ap-south-1.amazonaws.com/edzy-express-ts/57bf48dd-f35d-467d-8490-088b5663dffd.pdf |

---

## Topic Inventory

| No. | Topic ID               | Topic                            |
| :-- | :--------------------- | :------------------------------- |
| 1   | 69abcb5ca243cecf9684e02a | Stakeholders and their Information Requirements |
| 2   | 69abcb5ca243cecf9684e02c | Distinction between Capital and Revenue |
| 3   | 69abcb5ca243cecf9684e02e | Financial Statements |
| 4   | 69abcb5ca243cecf9684e030 | Trading and Profit and Loss Account |
| 5   | 69abcb5ca243cecf9684e032 | Operating Profit (EBIT) |
| 6   | 69abcb5ca243cecf9684e034 | Balance Sheet |
| 7   | 69abcb5ca243cecf9684e036 | Opening Entry |
| 8   | 69abcb78a243cecf9684e744 | Need for Adjustments |
| 9   | 69abcb78a243cecf9684e75e | Provision for Discount on Debtors |
| 10  | 69abcb78a243cecf9684e760 | Manager’s Commission |
| 11  | 69abcb78a243cecf9684e762 | Interest on Capital |
| 12  | 69abcb78a243cecf9684e746 | Closing Stock |
| 13  | 69abcb78a243cecf9684e748 | Outstanding Expenses |
| 14  | 69abcb78a243cecf9684e74a | Prepaid Expenses |
| 15  | 69abcb78a243cecf9684e74c | Accrued Income |
| 16  | 69abcb78a243cecf9684e74e | Income Received in Advance |
| 17  | 69abcb78a243cecf9684e750 | Depreciation |
| 18  | 69abcb78a243cecf9684e753 | Bad Debts |
| 19  | 69abcb78a243cecf9684e758 | Provision for Bad and Doubtful Debts |

---

## Chapter-Wise Topic Map

### Financial Statements - I

| No. | Topic ID               | Topic                            |
| :-- | :--------------------- | :------------------------------- |
| 1   | 69abcb5ca243cecf9684e02a | Stakeholders and their Information Requirements |
| 2   | 69abcb5ca243cecf9684e02c | Distinction between Capital and Revenue |
| 3   | 69abcb5ca243cecf9684e02e | Financial Statements |
| 4   | 69abcb5ca243cecf9684e030 | Trading and Profit and Loss Account |
| 5   | 69abcb5ca243cecf9684e032 | Operating Profit (EBIT) |
| 6   | 69abcb5ca243cecf9684e034 | Balance Sheet |
| 7   | 69abcb5ca243cecf9684e036 | Opening Entry |

### Financial Statements - II

| No. | Topic ID               | Topic                            |
| :-- | :--------------------- | :------------------------------- |
| 1   | 69abcb78a243cecf9684e744 | Need for Adjustments |
| 2   | 69abcb78a243cecf9684e75e | Provision for Discount on Debtors |
| 3   | 69abcb78a243cecf9684e760 | Manager’s Commission |
| 4   | 69abcb78a243cecf9684e762 | Interest on Capital |
| 5   | 69abcb78a243cecf9684e746 | Closing Stock |
| 6   | 69abcb78a243cecf9684e748 | Outstanding Expenses |
| 7   | 69abcb78a243cecf9684e74a | Prepaid Expenses |
| 8   | 69abcb78a243cecf9684e74c | Accrued Income |
| 9   | 69abcb78a243cecf9684e74e | Income Received in Advance |
| 10  | 69abcb78a243cecf9684e750 | Depreciation |
| 11  | 69abcb78a243cecf9684e753 | Bad Debts |
| 12  | 69abcb78a243cecf9684e758 | Provision for Bad and Doubtful Debts |

---

## Important Book Facts

* The book belongs to Class 11.
* The subject is Accountancy.
* The board is CBSE.
* The curriculum is CBSE.
* The book contains 2 supplied chapters.
* The metadata contains 19 supplied topics.

---

## Related OKF Entities

| Entity Type | Title                            | Markdown URL                            |
| :---------- | :------------------------------- | :-------------------------------------- |
| Class       | Class 11 | https://www.edzy.ai/okf/class/cbse-class-11.md   |
| Subject     | Accountancy  | https://www.edzy.ai/okf/subject/cbse-class-11-accountancy.md |
| Chapter     | Financial Statements - I | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-accountancy-ii-financial-statements-i.md |
| Chapter     | Financial Statements - II | https://www.edzy.ai/okf/chapter/cbse-class-11-accountancy-accountancy-ii-financial-statements-ii.md |

---

## Source Attribution

| Field          | Value                            |
| :------------- | :------------------------------- |
| Source         | Edzy                             |
| Reference Type | examSubjectBook                |
| Reference ID   | 66ae541b191fdf5766655b8a                  |
| Book ID        | 66ae541b191fdf5766655b8a          |
| Canonical URL  | https://www.edzy.ai/cbse-class-11-accountancy-accountancy-ii |
| Markdown URL   | https://www.edzy.ai/okf/book/cbse-class-11-accountancy-accountancy-ii.md |
| Last Updated   | 2026-06-24  |