Class 12 Accountancy Book Computerised Accounting System: What’s Inside

The Class 12 Accountancy book Computerised Accounting System is the computerised-accounting volume of NCERT’s Class 12 Accountancy set, and the official PDF of all four chapters is on this page. Its four chapters — Overview of Computerised Accounting System, Spreadsheet, Use of Spreadsheet, and Graphs and Charts — total 124 printed pages and are linked below as separate official files.

This page also tells you what sits inside each chapter — the named sections, the figures and the page numbers, measured from the book itself. A student who needs payroll accounting or pivot tables can find the right chapter here without opening the PDF, and the chapter study pages below show where each one stands.

Official PDF of the Class 12 Accountancy book Computerised Accounting System

These are NCERT’s own files, hosted on ncert.nic.in — the same source the printed textbooks come from. Each chapter is a separate file (leca101 to leca104), so you can open one chapter without downloading the whole volume.

The first chapter’s official file, leca101.pdf covering the computerised accounting concepts, is the one to open when you need the volume’s starting definitions, and every row in the table above links its own chapter’s file directly.

The Accountancy Class 12 PDF at a Glance

• 4 chapters — one per official chapter file, leca101 to leca104
• 4 verified official PDFs, each linked in the download table above
• 124 printed pages across the four chapter files
• 52 named sections we could index from the textbook’s printed headings, not its complete contents
• 7 verified numbered figures indexed from the textbook, with their captions quoted in the chapter notes below
• No end-of-chapter exercise sections in any of the four chapters

What’s Inside Each Chapter

The directory above is built from the textbook’s own printed headings and figure captions. A “section” is one of NCERT’s numbered headings, a “figure” is a numbered figure indexed from the book, a “question” would be an end-of-chapter exercise and an “activity” a hands-on exercise — this volume has none of either.

Because the index is built from printed headings, treat the counts as the sections we could index, not as the book’s complete contents. Figure captions are quoted as printed in the textbook, with page references to the official PDF.

Chapter 1: Overview of Computerised Accounting System (pp. 1-16)

A computerised accounting system is one in which accounting transactions are processed on a computer, and the system itself means hardware plus software — CPU, RAM and storage on the physical side, the accounting application on the other.

This chapter builds the vocabulary every later chapter assumes, so it is the one to read first if you are new to the volume.

1. 1.1 Computerised Accounting System (p. 2)
2. 1.2 Components of CAS (p. 3) — hardware and software
3. 1.3 Salient Features of CAS (p. 4) — simple and integrated, transparency and control, accuracy and speed, scalability, reliability
4. 1.4 Grouping of Accounts (p. 4), and the methodology to develop a coding structure (p. 8)
5. 1.5 Using Software of CAS (p. 10)
6. 1.6 Advantages of CAS (p. 10)
7. 1.7 Limitations of CAS (p. 11)
8. 1.8 Accounting Information System (AIS) (p. 11), with sub-systems for cash and bank (p. 11), sales and accounts receivable (p. 11), budget (p. 13) and management information (p. 13)

The chapter runs 16 pages with 18 sections indexed and carries three of the book’s seven verified figures: Fig 1.1 “Components of Computer” (p. 2), Fig 1.2 “Data to Information by Business Application Software” (p. 2) and Fig 1.4 “The sub-systems of Accounting Information System” (p. 11).

Chapter 2: Spreadsheet (pp. 17-86)

Setting up a spreadsheet is time-consuming work, which is why spreadsheet packages ship with templates — ready-made sample spreadsheets that cut the setup time. Once built, a computerised spreadsheet can be formatted and printed in controlled layouts, using labels, formulas, functions and pivot tables. It is the practical core of the volume; Chapter 3 builds directly on it.

1. 2.1 Basic Concepts of Spreadsheet (p. 18) — labels (p. 22), formulas (p. 22), functions (p. 23), other useful functions (p. 29)
2. 2.2 Data Entry, Text Management and Cell Formatting (p. 47) — data entry (p. 47), data validation (p. 50), data validation form (p. 55)
3. 2.3 Data Formatting (p. 56) — formatting tools (p. 56)
4. 2.4 Output Reports (p. 67) — defining the print area (p. 67)
5. 2.5 Preparation of Reports Using Pivot Table (p. 69) — one-variable data table (p. 69), two-variable data table (p. 70, headed “Two-Variable Data Table (Figure 2.57)”), pivot tables (p. 71)

One printed section sits out of place: Mark Common Formula Errors (p. 73) carries the numbering 4.1.1, which belongs to the graphs chapter, even though the section itself covers spreadsheet mistakes. Treat it as the chapter’s warning list — it names the common formula errors that break spreadsheet work.

At 70 pages, this is more than half of the book’s 124 — the longest chapter in the volume. Its 18 indexed sections carry a single verified figure, Fig 2.58 “(f) : Pivot Table Toolbar” (p. 72), which marks the pivot-table material near the chapter’s end.

Chapter 3: Use of Spreadsheet — Payroll, Asset Accounting and Loan Repayment (pp. 87-104)

The chapter’s own summary calls MS-Excel an easy and useful tool for spreadsheet calculations, and the chapter proves the point with three complete worked examples: payroll accounting, asset accounting and a loan repayment schedule. The examples assume the formulas and functions built in Chapter 2, so this is the applied chapter of the volume.

1. 3.1 Payroll Accounting (p. 87) — payroll components (p. 88), elements used in payroll calculation (p. 89)
2. 3.2 Asset Accounting (p. 93) — introduction (p. 93), computerised asset accounting (p. 93)
3. 3.3 Loan Repayment Schedule (p. 99) — loan (p. 99)

The chapter runs 18 pages with 8 sections indexed and no figures — the only chapter in the volume without one — and it prints no end-of-chapter exercises, so its three worked examples carry the practice.

Chapter 4: Graphs and Charts (pp. 105-124)

A graph is a pictorial representation of data — usually two-dimensional, sometimes three-dimensional, and either a single-line or a multi-line graph. The chapter then moves from the definition to the practical work of building a chart in Excel: creating it, formatting it, changing its type and resizing it, with 2D and 3D versions covered too.

1. 4.1 Graphs and Charts (p. 105)
2. 4.2 Basic Steps for Graphs/Charts/Diagrams Using Excel (p. 107) — elements of a chart/graph (p. 108), formatting of chart (p. 109), change the chart type (p. 113), resizing of chart/graph (p. 115), 2D-3D charts/graphs (p. 115)
3. 4.3 Advantages in Using Graph/Chart (p. 117)

The chapter closes the volume at 20 pages with 8 sections indexed and three verified figures: Fig 4.1 “Various types of graph and charts” (p. 106), Fig 4.2 “Tools for various types of graphs” (p. 106) and Fig 4.3 “Tools for various types of graphs” (p. 107). These figures are the visual reference the step-by-step chart-building instructions point at.

Chapter Study Pages

Each chapter also has its own study page tracked in this directory — the list below shows each chapter’s current status.

How to use the Class 12 Accountancy book

The four chapters are meant to be read in order, because each one depends on the one before it. The table below shows what you gain at each step.

A workable study order:

1. Read Chapter 1 first for the vocabulary. Terms like computerised accounting system, hardware and software come back in every later chapter.
2. Work Chapter 2’s formula and function sections until labels, formulas and functions feel routine. The Mark Common Formula Errors section at p. 73 is the chapter’s warning — read it before building your own sheets.
3. Rebuild Chapter 3’s three worked examples — payroll, assets, loan repayment — in Excel yourself, then check your output against the printed tables. With no exercise sections in the book, this is the reliable way to practice.
4. Use Chapter 4 when you need to present results. Its steps cover creating, formatting, resizing and changing chart types.

The mistake students make is jumping to Chapter 3 before Chapter 2’s function basics are comfortable. The payroll and loan examples depend on spreadsheet formulas, so they only make sense once formulas and functions feel routine.

One check before exam season: textbook contents and the examinable syllabus are not always identical, so verify the current official syllabus for what is examinable this session.

Related NCERT resources

This listing is maintained for the 2026-27 academic session using the NCERT textbook information available to us. NCERT remains the authority for confirming the latest edition.

• The full NCERT book directory — every class and subject this site covers
• Class 12 NCERT books — the other Class 12 subjects in this directory
• Class 12 Accountancy hub — resources for this subject

Sources and data verification

• The section names, figure captions and page references on this page come from the official NCERT edition of the Class 12 Accountancy Computerised Accounting System textbook (chapter files leca101-leca104), as published on ncert.nic.in.
• This page covers that one volume. The companion NCERT volume on company accounts and financial statements is a separate book with its own chapters and files.
• The listing is maintained for the current session against the NCERT files currently published on ncert.nic.in.
• NCERT settles the textbook, its editions and PDFs; CBSE settles the curriculum and syllabus. Textbook contents and the examinable syllabus are not always identical.

Reference: NCERT Class 12 Accountancy Computerised Accounting System textbook, official edition on ncert.nic.in. Figure captions and section titles quoted from the textbook; page references are to the official PDF.

Frequently asked questions about this Class 12 Accountancy book

How many chapters make up the Class 12 Accountancy Computerised Accounting System book?

Four chapters: Overview of Computerised Accounting System, Spreadsheet, Use of Spreadsheet — Payroll, Asset Accounting and Loan Repayment, and Graphs and Charts. They run across 124 printed pages in four separate official PDFs.

Where is the official Class 12 Accountancy book PDF, and is it free?

NCERT publishes the official PDFs free on ncert.nic.in, and the download table on this page links all four chapter files directly. The files are the same ones NCERT’s own textbook pages point to.

Which chapter of this book covers payroll accounting?

Chapter 3, “Use of Spreadsheet — Payroll, Asset Accounting and Loan Repayment” (pp. 87-104). Payroll accounting opens the chapter at p. 87, with payroll components at p. 88 and the elements used in payroll calculation at p. 89.

Does this book have exercise questions at the end of its chapters?

The four chapters print no end-of-chapter exercise sections. Practice comes from the worked examples themselves — rebuilding the payroll, asset and loan schedules in a spreadsheet is the book’s own method.

Is this book the full Class 12 Accountancy course or only one volume?

This is one volume of the Class 12 Accountancy set — the Computerised Accounting System volume. The companion NCERT volume on company accounts and financial statements is a separate book.