---
type: "Book"
knowledge_type: "book"
entity_type: "book"
id: "66ae541b191fdf5766655c62"
title: "Accountancy Part - II"
board: "CBSE"
curriculum: "CBSE"
class_id: "66ab5807ffbb5019db722158"
class: "Class 12"
class_name: "Class 12"
class_slug: "class-12"
class_canonical_url: "https://www.edzy.ai/cbse-class-12"
class_markdown_url: "https://www.edzy.ai/okf/class/cbse-class-12.md"
subject_id: "66ab5c44543b6f461d7a9d27"
subject: "Accountancy"
subject_slug: "class-12-accountancy"
subject_canonical_url: "https://www.edzy.ai/cbse-class-12-accountancy"
subject_markdown_url: "https://www.edzy.ai/okf/subject/cbse-class-12-accountancy.md"
book: "Accountancy Part - II"
book_slug: "accountancy-part-ii"
canonical_url: "https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-ii"
markdown_url: "https://www.edzy.ai/okf/book/cbse-class-12-accountancy-accountancy-part-ii.md"
source_type: "examSubjectBook"
source_id: "66ae541b191fdf5766655c62"
source: "Edzy"
chapter_count: "6"
topic_count: "44"
version: "1"
last_updated: "2026-06-24"
svg_icon: "https://edzy-ai.s3.ap-south-1.amazonaws.com/academic/class-12/66ae541b191fdf5766655c62.svg"
book_svg_icon: "https://edzy-ai.s3.ap-south-1.amazonaws.com/academic/class-12/66ae541b191fdf5766655c62.svg"
subject_svg_icon: "https://edzy-ai.s3.ap-south-1.amazonaws.com/edzy-express-ts/0544ab6a-1803-4ad3-84de-46f580751a44.svg"
color_name: "Khaki Gold"
color_light_foreground: "#B3AA6A"
color_light_background: "#FFFBDD"
color_dark_foreground: "#ACA366"
color_dark_background: "#5D593A"

---
Accountancy Part - II is a CBSE Class 12 book for the subject Accountancy on Edzy.

## Knowledge Snapshot

| Field         | Details                          |
| :------------ | :------------------------------- |
| Board         | CBSE        |
| Curriculum    | CBSE   |
| Class         | Class 12 |
| Subject       | Accountancy  |
| Book          | Accountancy Part - II     |
| Book Slug     | accountancy-part-ii         |
| Chapter Count | 6 |
| Topic Count   | 44   |
| Last Updated  | 2026-06-24  |

## Book Overview

This book belongs to Class 12 for the subject Accountancy under the CBSE board and curriculum. The book contains 6 chapters and 44 topics that form the complete inventory.

## OKF Hierarchy

| Level   | Title                            | Canonical URL                           | Markdown URL                            |
| :------ | :------------------------------- | :-------------------------------------- | :-------------------------------------- |
| Class   | Class 12 | https://www.edzy.ai/cbse-class-12   | https://www.edzy.ai/okf/class/cbse-class-12.md   |
| Subject | Accountancy  | https://www.edzy.ai/cbse-class-12-accountancy | https://www.edzy.ai/okf/subject/cbse-class-12-accountancy.md |
| Book    | Accountancy Part - II     | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-ii        | https://www.edzy.ai/okf/book/cbse-class-12-accountancy-accountancy-part-ii.md        |

## Chapter Index

| No. | Chapter                                 | Pages             | Page Count | Topics | Canonical URL                                                                                     | Markdown URL                                                                                        |
| :-- | :--------------------------------------- | :----------------- | :--------- | :---------------------- | :--------------------------------------------------------------------------------------------------- | :-------------------------------------------------------------------------------------------------- |
| 1   | Accounting for Share Capital             | 1-74             | 74        | 7      | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-ii-accounting-for-share-capital | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-ii-accounting-for-share-capital.md |
| 2   | Issue and Redemption of Debentures      | 75-143           | 69        | 8      | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-ii-issue-and-redemption-of-debentures | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-ii-issue-and-redemption-of-debentures.md |
| 3   | Financial Statements of a Company        | 144-170          | 27        | 6      | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-ii-financial-statements-of-a-company | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-ii-financial-statements-of-a-company.md |
| 4   | Analysis of Financial Statements         | 171-193          | 23        | 5      | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-ii-analysis-of-financial-statements | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-ii-analysis-of-financial-statements.md |
| 5   | Accounting Ratios                        | 194-240          | 47        | 8      | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-ii-accounting-ratios           | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-ii-accounting-ratios.md |
| 6   | Cash Flow Statement                      | 241-290          | 50        | 9      | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-ii-cash-flow-statement         | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-ii-cash-flow-statement.md |

## Chapter Source Index

| No. | Chapter                                 | Source PDF                                                                                         |
| :-- | :--------------------------------------- | :------------------------------------------------------------------------------------------------- |
| 1   | Accounting for Share Capital             | https://edzy-ai.s3.ap-south-1.amazonaws.com/edzy-express-ts/3f93a44b-a893-4887-8651-2aa369ce6980.pdf |
| 2   | Issue and Redemption of Debentures      | https://edzy-ai.s3.ap-south-1.amazonaws.com/edzy-express-ts/42b8a2bd-828f-40bc-be1c-9adcd54c491c.pdf |
| 3   | Financial Statements of a Company        | https://edzy-ai.s3.ap-south-1.amazonaws.com/edzy-express-ts/e4799dab-1777-4f56-aefe-3286ed62da14.pdf |
| 4   | Analysis of Financial Statements         | https://edzy-ai.s3.ap-south-1.amazonaws.com/edzy-express-ts/d9bfa731-93d9-46c9-bf70-ffd6ea834c92.pdf |
| 5   | Accounting Ratios                        | https://edzy-ai.s3.ap-south-1.amazonaws.com/edzy-express-ts/f2eaca60-431e-49f6-8f6d-a64b4d16fbb9.pdf |
| 6   | Cash Flow Statement                      | https://edzy-ai.s3.ap-south-1.amazonaws.com/edzy-express-ts/11c538f4-b053-4360-ba39-9109f64a1dcf.pdf |

## Topic Inventory

| No. | Topic ID               | Topic                            |
| :-- | :--------------------- | :------------------------------- |
| 1   | 69aa66f7a243cecf9621b752 | Features of a Company          |
| 2   | 69aa66f7a243cecf9621b755 | Kinds of Companies             |
| 3   | 69aa66f7a243cecf9621b757 | Share Capital of a Company     |
| 4   | 69aa66f7a243cecf9621b759 | Nature and Classes of Shares    |
| 5   | 69aa66f7a243cecf9621b75b | Issue of Shares                |
| 6   | 69aa66f7a243cecf9621b760 | Accounting Treatment            |
| 7   | 69aa66f7a243cecf9621b763 | Forfeiture and Reissue of Shares |
| 8   | 69aa6737a243cecf9621c857 | Meaning of Debentures          |
| 9   | 69aa6737a243cecf9621c863 | Redemption of Debentures       |
| 10  | 69aa6737a243cecf9621c865 | Redemption by Payment in Lump Sum |
| 11  | 69aa6737a243cecf9621c859 | Distinction between Shares and Debentures |
| 12  | 69aa6737a243cecf9621c85b | Types of Debentures            |
| 13  | 69aa6737a243cecf9621c85d | Issue of Debentures            |
| 14  | 69aa6737a243cecf9621c85f | Over Subscription               |
| 15  | 69aa6737a243cecf9621c861 | Issue of Debentures for Consideration other than Cash |
| 16  | 69aa6718a243cecf9621c140 | Meaning of Financial Statements  |
| 17  | 69aa6718a243cecf9621c142 | Nature of Financial Statements    |
| 18  | 69aa6718a243cecf9621c144 | Objectives of Financial Statements |
| 19  | 69aa6718a243cecf9621c146 | Types of Financial Statements   |
| 20  | 69aa6718a243cecf9621c148 | Uses and Importance of Financial Statements |
| 21  | 69aa6718a243cecf9621c14a | Limitations of Financial Statements |
| 22  | 69aa675aa243cecf9621d343 | Meaning of Analysis of Financial Statements |
| 23  | 69aa675aa243cecf9621d345 | Significance of Analysis of Financial Statements |
| 24  | 69aa675aa243cecf9621d347 | Objectives of Analysis of Financial Statements |
| 25  | 69aa675aa243cecf9621d349 | Tools of Analysis of Financial Statements |
| 26  | 69aa675aa243cecf9621d34b | Limitations of Financial Analysis |
| 27  | 69aa6792a243cecf9621e425 | Meaning of Accounting Ratios    |
| 28  | 69aa6792a243cecf9621e427 | Objectives of Ratio Analysis      |
| 29  | 69aa6792a243cecf9621e42d | Advantages of Ratio Analysis      |
| 30  | 69aa6792a243cecf9621e432 | Limitations of Ratio Analysis      |
| 31  | 69aa6792a243cecf9621e43a | Types of Ratios                 |
| 32  | 69aa6792a243cecf9621e43f | Liquidity Ratios                |
| 33  | 69aa6792a243cecf9621e443 | Solvency Ratios                 |
| 34  | 69aa6792a243cecf9621e445 | Activity (or Turnover) Ratios   |
| 35  | 69aa6792a243cecf9621e447 | Profitability Ratios            |
| 36  | 69aa67a7a243cecf9621e95c | Cash Flow Statement              |
| 37  | 69aa67a7a243cecf9621e95e | Objectives of Cash Flow Statement |
| 38  | 69aa67a7a243cecf9621e960 | Benefits of Cash Flow Statement   |
| 39  | 69aa67a7a243cecf9621e962 | Cash and Cash Equivalents       |
| 40  | 69aa67a7a243cecf9621e964 | Cash Flows                      |
| 41  | 69aa67a7a243cecf9621e966 | Classification of Activities for the Preparation of Cash Flow Statement |
| 42  | 69aa67a7a243cecf9621e968 | Ascertainment of Cash Flow from Operating Activities |
| 43  | 69aa67a7a243cecf9621e96a | Ascertainment of Cash Flow from Investing and Financing Activities |
| 44  | 69aa67a7a243cecf9621e96c | Preparation of Cash Flow Statement |

## Chapter-Wise Topic Map

### Accounting for Share Capital

| No. | Topic ID               | Topic                            |
| :-- | :--------------------- | :------------------------------- |
| 1   | 69aa66f7a243cecf9621b752 | Features of a Company          |
| 2   | 69aa66f7a243cecf9621b755 | Kinds of Companies             |
| 3   | 69aa66f7a243cecf9621b757 | Share Capital of a Company     |
| 4   | 69aa66f7a243cecf9621b759 | Nature and Classes of Shares   |
| 5   | 69aa66f7a243cecf9621b75b | Issue of Shares                |
| 6   | 69aa66f7a243cecf9621b760 | Accounting Treatment            |
| 7   | 69aa66f7a243cecf9621b763 | Forfeiture and Reissue of Shares |

### Issue and Redemption of Debentures

| No. | Topic ID               | Topic                            |
| :-- | :--------------------- | :------------------------------- |
| 1   | 69aa6737a243cecf9621c857 | Meaning of Debentures          |
| 2   | 69aa6737a243cecf9621c863 | Redemption of Debentures       |
| 3   | 69aa6737a243cecf9621c865 | Redemption by Payment in Lump Sum |
| 4   | 69aa6737a243cecf9621c859 | Distinction between Shares and Debentures |
| 5   | 69aa6737a243cecf9621c85b | Types of Debentures            |
| 6   | 69aa6737a243cecf9621c85d | Issue of Debentures            |
| 7   | 69aa6737a243cecf9621c85f | Over Subscription               |
| 8   | 69aa6737a243cecf9621c861 | Issue of Debentures for Consideration other than Cash |

### Financial Statements of a Company

| No. | Topic ID               | Topic                            |
| :-- | :--------------------- | :------------------------------- |
| 1   | 69aa6718a243cecf9621c140 | Meaning of Financial Statements  |
| 2   | 69aa6718a243cecf9621c142 | Nature of Financial Statements    |
| 3   | 69aa6718a243cecf9621c144 | Objectives of Financial Statements |
| 4   | 69aa6718a243cecf9621c146 | Types of Financial Statements   |
| 5   | 69aa6718a243cecf9621c148 | Uses and Importance of Financial Statements |
| 6   | 69aa6718a243cecf9621c14a | Limitations of Financial Statements |

### Analysis of Financial Statements

| No. | Topic ID               | Topic                            |
| :-- | :--------------------- | :------------------------------- |
| 1   | 69aa675aa243cecf9621d343 | Meaning of Analysis of Financial Statements |
| 2   | 69aa675aa243cecf9621d345 | Significance of Analysis of Financial Statements |
| 3   | 69aa675aa243cecf9621d347 | Objectives of Analysis of Financial Statements |
| 4   | 69aa675aa243cecf9621d349 | Tools of Analysis of Financial Statements |
| 5   | 69aa675aa243cecf9621d34b | Limitations of Financial Analysis |

### Accounting Ratios

| No. | Topic ID               | Topic                            |
| :-- | :--------------------- | :------------------------------- |
| 1   | 69aa6792a243cecf9621e425 | Meaning of Accounting Ratios    |
| 2   | 69aa6792a243cecf9621e427 | Objectives of Ratio Analysis      |
| 3   | 69aa6792a243cecf9621e42d | Advantages of Ratio Analysis      |
| 4   | 69aa6792a243cecf9621e432 | Limitations of Ratio Analysis      |
| 5   | 69aa6792a243cecf9621e43a | Types of Ratios                 |
| 6   | 69aa6792a243cecf9621e43f | Liquidity Ratios                |
| 7   | 69aa6792a243cecf9621e443 | Solvency Ratios                 |
| 8   | 69aa6792a243cecf9621e445 | Activity (or Turnover) Ratios   |
| 9   | 69aa6792a243cecf9621e447 | Profitability Ratios            |

### Cash Flow Statement

| No. | Topic ID               | Topic                            |
| :-- | :--------------------- | :------------------------------- |
| 1   | 69aa67a7a243cecf9621e95c | Cash Flow Statement              |
| 2   | 69aa67a7a243cecf9621e95e | Objectives of Cash Flow Statement |
| 3   | 69aa67a7a243cecf9621e960 | Benefits of Cash Flow Statement   |
| 4   | 69aa67a7a243cecf9621e962 | Cash and Cash Equivalents       |
| 5   | 69aa67a7a243cecf9621e964 | Cash Flows                      |
| 6   | 69aa67a7a243cecf9621e966 | Classification of Activities for the Preparation of Cash Flow Statement |
| 7   | 69aa67a7a243cecf9621e968 | Ascertainment of Cash Flow from Operating Activities |
| 8   | 69aa67a7a243cecf9621e96a | Ascertainment of Cash Flow from Investing and Financing Activities |
| 9   | 69aa67a7a243cecf9621e96c | Preparation of Cash Flow Statement |

## Important Book Facts

* The book belongs to Class 12.
* The subject is Accountancy.
* The board is CBSE.
* The curriculum is CBSE.
* The book contains 6 supplied chapters.
* The metadata contains 44 supplied topics.

## Related OKF Entities

| Entity Type | Title                            | Markdown URL                            |
| :---------- | :------------------------------- | :-------------------------------------- |
| Class       | Class 12 | https://www.edzy.ai/okf/class/cbse-class-12.md   |
| Subject     | Accountancy  | https://www.edzy.ai/okf/subject/cbse-class-12-accountancy.md |
| Chapter      | Accounting for Share Capital             | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-ii-accounting-for-share-capital.md |
| Chapter      | Issue and Redemption of Debentures      | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-ii-issue-and-redemption-of-debentures.md |
| Chapter      | Financial Statements of a Company        | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-ii-financial-statements-of-a-company.md |
| Chapter      | Analysis of Financial Statements         | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-ii-analysis-of-financial-statements.md |
| Chapter      | Accounting Ratios                        | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-ii-accounting-ratios.md |
| Chapter      | Cash Flow Statement                      | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-ii-cash-flow-statement.md |

## Source Attribution

| Field          | Value                            |
| :------------- | :------------------------------- |
| Source         | Edzy                             |
| Reference Type | examSubjectBook                |
| Reference ID   | 66ae541b191fdf5766655c62       |
| Book ID        | 66ae541b191fdf5766655c62       |
| Canonical URL  | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-ii |
| Markdown URL   | https://www.edzy.ai/okf/book/cbse-class-12-accountancy-accountancy-part-ii.md |
| Last Updated   | 2026-06-24  |