---
type: "Subject"
knowledge_type: "subject"
entity_type: "subject"
id: "66ab5c44543b6f461d7a9d27"
title: "Class 12 - Accountancy"
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: "Accountancy"
subject_slug: "accountancy"
canonical_url: "https://www.edzy.ai/cbse-class-12-accountancy"
markdown_url: "https://www.edzy.ai/okf/subject/cbse-class-12-accountancy.md"
source_type: "examSubject"
source_id: "66ab5c44543b6f461d7a9d27"
source: "Edzy"
book_count: "2"
chapter_count: "10"
topic_count: "74"
version: "1"
last_updated: "2026-06-25"
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"
---

# Class 12 - Accountancy

Accountancy is a CBSE Class 12 subject on Edzy.

## Knowledge Snapshot

| Field | Details |
| :--- | :--- |
| Board | CBSE |
| Curriculum | CBSE |
| Class | Class 12 |
| Subject | Accountancy |
| Subject Slug | accountancy |
| Book Count | 2 |
| Chapter Count | 10 |
| Topic Count | 74 |
| Last Updated | 2026-06-25 |

---

## 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 Index

| No. | Book ID | Book | Book Slug | Chapters | Topics | Canonical URL | Markdown URL |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| 1 | 66ae541b191fdf5766655bc8 | Accountancy Part - I | accountancy-part-i | 4 |  | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-i | https://www.edzy.ai/okf/book/cbse-class-12-accountancy-accountancy-part-i.md |
| 2 | 66ae541b191fdf5766655c62 | Accountancy Part - II | accountancy-part-ii | 6 |  | 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 |

---

## Book-Wise Chapter Index

### Accountancy Part - I

| No. | Chapter ID | Chapter | Chapter Number In Book | Pages | Page Count | Topics | Canonical URL | Markdown URL |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| 1 | 66def4db3f8b4e9e69bd6f2f | Accounting for Partnership: Basic Concepts | 1 | 1-47 | 47 | 8 | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-i-accounting-for-partnership-basic-concepts | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-i-accounting-for-partnership-basic-concepts.md |
| 2 | 66def4e83f8b4e9e69bd6f4f | Reconstitution of a Partnership Firm – Admission of a Partner | 2 | 48-106 | 59 | 8 | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-i-reconstitution-of-a-partnership-firm-admission-of-a-partner | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-i-reconstitution-of-a-partnership-firm-admission-of-a-partner.md |
| 3 | 66def4f33f8b4e9e69bd6f6f | Reconstitution of a Partnership Firm – Retirement/Death of a Partner | 3 | 107-157 | 51 | 10 | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-i-reconstitution-of-a-partnership-firm-retirementdeath-of-a-partner | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-i-reconstitution-of-a-partnership-firm-retirementdeath-of-a-partner.md |
| 4 | 66def4f83f8b4e9e69bd6f8f | Dissolution of Partnership Firm | 4 | 156-170 | 15 | 4 | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-i-dissolution-of-partnership-firm | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-i-dissolution-of-partnership-firm.md |

### Accountancy Part - II

| No. | Chapter ID | Chapter | Chapter Number In Book | Pages | Page Count | Topics | Canonical URL | Markdown URL |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| 1 | 66def51b3f8b4e9e69bd6faf | Accounting for Share Capital | 1 | 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 | 66def5203f8b4e9e69bd6fcd | Issue and Redemption of Debentures | 2 | 75-143 | 69 | 7 | 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 | 66def5253f8b4e9e69bd6feb | Financial Statements of a Company | 3 | 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 | 66def52e3f8b4e9e69bd700b | Analysis of Financial Statements | 4 | 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 | 66def5343f8b4e9e69bd702b | Accounting Ratios | 5 | 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 | 66def5373f8b4e9e69bd7049 | Cash Flow Statement | 6 | 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 Index

| No. | Book ID | Chapter ID | Chapter | Chapter Number In Book | Pages | Page Count | Topics | Canonical URL | Markdown URL |
| :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- | :--- |
| 1 | 66ae541b191fdf5766655bc8 | 66def4db3f8b4e9e69bd6f2f | Accounting for Partnership: Basic Concepts | 1 | 1-47 | 47 | 8 | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-i-accounting-for-partnership-basic-concepts | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-i-accounting-for-partnership-basic-concepts.md |
| 2 | 66ae541b191fdf5766655bc8 | 66def4e83f8b4e9e69bd6f4f | Reconstitution of a Partnership Firm – Admission of a Partner | 2 | 48-106 | 59 | 8 | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-i-reconstitution-of-a-partnership-firm-admission-of-a-partner | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-i-reconstitution-of-a-partnership-firm-admission-of-a-partner.md |
| 3 | 66ae541b191fdf5766655bc8 | 66def4f33f8b4e9e69bd6f6f | Reconstitution of a Partnership Firm – Retirement/Death of a Partner | 3 | 107-157 | 51 | 10 | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-i-reconstitution-of-a-partnership-firm-retirementdeath-of-a-partner | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-i-reconstitution-of-a-partnership-firm-retirementdeath-of-a-partner.md |
| 4 | 66ae541b191fdf5766655bc8 | 66def4f83f8b4e9e69bd6f8f | Dissolution of Partnership Firm | 4 | 156-170 | 15 | 4 | https://www.edzy.ai/cbse-class-12-accountancy-accountancy-part-i-dissolution-of-partnership-firm | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-i-dissolution-of-partnership-firm.md |
| 5 | 66ae541b191fdf5766655c62 | 66def51b3f8b4e9e69bd6faf | Accounting for Share Capital | 1 | 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 |
| 6 | 66ae541b191fdf5766655c62 | 66def5203f8b4e9e69bd6fcd | Issue and Redemption of Debentures | 2 | 75-143 | 69 | 7 | 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 |
| 7 | 66ae541b191fdf5766655c62 | 66def5253f8b4e9e69bd6feb | Financial Statements of a Company | 3 | 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 |
| 8 | 66ae541b191fdf5766655c62 | 66def52e3f8b4e9e69bd700b | Analysis of Financial Statements | 4 | 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 |
| 9 | 66ae541b191fdf5766655c62 | 66def5343f8b4e9e69bd702b | Accounting Ratios | 5 | 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 |
| 10 | 66ae541b191fdf5766655c62 | 66def5373f8b4e9e69bd7049 | Cash Flow Statement | 6 | 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 |

---

## Topic Inventory

| No. | Topic ID | Topic |
| :--- | :--- | :--- |
| 1 | 69aa666ea243cecf9621900d | Nature of Partnership |
| 2 | 69aa666ea243cecf9621900f | Partnership Deed |
| 3 | 69aa666ea243cecf96219011 | Provisions of Partnership Act Relevant for Accounting |
| 4 | 69aa666ea243cecf96219013 | Special Aspects of Partnership Accounts |
| 5 | 69aa666ea243cecf96219015 | Maintenance of Capital Accounts of Partners |
| 6 | 69aa666ea243cecf96219017 | Distribution of Profit among Partners |
| 7 | 69aa666ea243cecf96219019 | Treatment of Guarantee of Profit to a Partner |
| 8 | 69aa666ea243cecf9621901b | Past Adjustments |
| 9 | 69aa66aaa243cecf9621a1de | Modes of Reconstitution of a Partnership Firm |
| 10 | 69aa66aaa243cecf9621a1e0 | Admission of a New Partner |
| 11 | 69aa66aaa243cecf9621a1e2 | New Profit Sharing Ratio |
| 12 | 69aa66aaa243cecf9621a1e4 | Sacrificing Ratio |
| 13 | 69aa66aaa243cecf9621a1e6 | Goodwill |
| 14 | 69aa66aaa243cecf9621a1e8 | Adjustment for Accumulated Profits and Losses |
| 15 | 69aa66aaa243cecf9621a1ea | Revaluation of Assets and Reassessment of Liabilities |
| 16 | 69aa66aaa243cecf9621a1ec | Adjustment of Capitals |
| 17 | 69aa66b0a243cecf9621a323 | Introduction to Partnership Reconstitution |
| 18 | 69aa66b0a243cecf9621a325 | Ascertaining the Amount Due to Retiring/Deceased Partner |
| 19 | 69aa66b0a243cecf9621a327 | New Profit Sharing Ratio |
| 20 | 69aa66b0a243cecf9621a329 | Gaining Ratio |
| 21 | 69aa66b0a243cecf9621a32b | Treatment of Goodwill |
| 22 | 69aa66b0a243cecf9621a32d | Adjustment for Revaluation of Assets and Liabilities |
| 23 | 69aa66b0a243cecf9621a32f | Adjustment of Accumulated Profits and Losses |
| 24 | 69aa66b0a243cecf9621a331 | Disposal of Amount Due to Retiring Partner |
| 25 | 69aa66b0a243cecf9621a333 | Adjustment of Partners’ Capitals |
| 26 | 69aa66b0a243cecf9621a335 | Death of a Partner |
| 27 | 69aa66e1a243cecf9621b0eb | Dissolution of Partnership |
| 28 | 69aa66e1a243cecf9621b0ed | Dissolution of a Firm |
| 29 | 69aa66e1a243cecf9621b0ef | Settlement of Accounts |
| 30 | 69aa66e1a243cecf9621b0f1 | Accounting Treatment |
| 31 | 69aa66f7a243cecf9621b752 | Features of a Company |
| 32 | 69aa66f7a243cecf9621b755 | Kinds of Companies |
| 33 | 69aa66f7a243cecf9621b757 | Share Capital of a Company |
| 34 | 69aa66f7a243cecf9621b759 | Nature and Classes of Shares |
| 35 | 69aa66f7a243cecf9621b75b | Issue of Shares |
| 36 | 69aa66f7a243cecf9621b760 | Accounting Treatment |
| 37 | 69aa66f7a243cecf9621b763 | Forfeiture and Reissue of Shares |
| 38 | 69aa6737a243cecf9621c857 | Meaning of Debentures |
| 39 | 69aa6737a243cecf9621c863 | Redemption of Debentures |
| 40 | 69aa6737a243cecf9621c865 | Redemption by Payment in Lump Sum |
| 41 | 69aa6737a243cecf9621c859 | Distinction between Shares and Debentures |
| 42 | 69aa6737a243cecf9621c85b | Types of Debentures |
| 43 | 69aa6737a243cecf9621c85d | Issue of Debentures |
| 44 | 69aa6737a243cecf9621c85f | Over Subscription |
| 45 | 69aa6737a243cecf9621c861 | Issue of Debentures for Consideration other than Cash |
| 46 | 69aa6718a243cecf9621c140 | Meaning of Financial Statements |
| 47 | 69aa6718a243cecf9621c142 | Nature of Financial Statements |
| 48 | 69aa6718a243cecf9621c144 | Objectives of Financial Statements |
| 49 | 69aa6718a243cecf9621c146 | Types of Financial Statements |
| 50 | 69aa6718a243cecf9621c148 | Uses and Importance of Financial Statements |
| 51 | 69aa6718a243cecf9621c14a | Limitations of Financial Statements |
| 52 | 69aa675aa243cecf9621d343 | Meaning of Analysis of Financial Statements |
| 53 | 69aa675aa243cecf9621d345 | Significance of Analysis of Financial Statements |
| 54 | 69aa675aa243cecf9621d347 | Objectives of Analysis of Financial Statements |
| 55 | 69aa675aa243cecf9621d349 | Tools of Analysis of Financial Statements |
| 56 | 69aa675aa243cecf9621d34b | Limitations of Financial Analysis |
| 57 | 69aa6792a243cecf9621e425 | Meaning of Accounting Ratios |
| 58 | 69aa6792a243cecf9621e427 | Objectives of Ratio Analysis |
| 59 | 69aa6792a243cecf9621e42d | Advantages of Ratio Analysis |
| 60 | 69aa6792a243cecf9621e432 | Limitations of Ratio Analysis |
| 61 | 69aa6792a243cecf9621e43a | Types of Ratios |
| 62 | 69aa6792a243cecf9621e43f | Liquidity Ratios |
| 63 | 69aa6792a243cecf9621e443 | Solvency Ratios |
| 64 | 69aa6792a243cecf9621e445 | Activity (or Turnover) Ratios |
| 65 | 69aa6792a243cecf9621e447 | Profitability Ratios |
| 66 | 69aa67a7a243cecf9621e95c | Cash Flow Statement |
| 67 | 69aa67a7a243cecf9621e95e | Objectives of Cash Flow Statement |
| 68 | 69aa67a7a243cecf9621e960 | Benefits of Cash Flow Statement |
| 69 | 69aa67a7a243cecf9621e962 | Cash and Cash Equivalents |
| 70 | 69aa67a7a243cecf9621e964 | Cash Flows |
| 71 | 69aa67a7a243cecf9621e966 | Classification of Activities for the Preparation of Cash Flow Statement |
| 72 | 69aa67a7a243cecf9621e968 | Ascertainment of Cash Flow from Operating Activities |
| 73 | 69aa67a7a243cecf9621e96a | Ascertainment of Cash Flow from Investing and Financing Activities |
| 74 | 69aa67a7a243cecf9621e96c | Preparation of Cash Flow Statement |

---

## Related OKF Entities

| Entity Type | Title | Markdown URL |
| :--- | :--- | :--- |
| Class | Class 12 | https://www.edzy.ai/okf/class/cbse-class-12.md |
| Book | Accountancy Part - I | https://www.edzy.ai/okf/book/cbse-class-12-accountancy-accountancy-part-i.md |
| Book | Accountancy Part - II | https://www.edzy.ai/okf/book/cbse-class-12-accountancy-accountancy-part-ii.md |
| Chapter | Accounting for Partnership: Basic Concepts | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-i-accounting-for-partnership-basic-concepts.md |
| Chapter | Reconstitution of a Partnership Firm – Admission of a Partner | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-i-reconstitution-of-a-partnership-firm-admission-of-a-partner.md |
| Chapter | Reconstitution of a Partnership Firm – Retirement/Death of a Partner | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-i-reconstitution-of-a-partnership-firm-retirementdeath-of-a-partner.md |
| Chapter | Dissolution of Partnership Firm | https://www.edzy.ai/okf/chapter/cbse-class-12-accountancy-accountancy-part-i-dissolution-of-partnership-firm.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 | examSubject |
| Reference ID | 66ab5c44543b6f461d7a9d27 |
| Subject ID | 66ab5c44543b6f461d7a9d27 |
| Canonical URL | https://www.edzy.ai/cbse-class-12-accountancy |
| Markdown URL | https://www.edzy.ai/okf/subject/cbse-class-12-accountancy.md |
| Last Updated | 2026-06-25 |