The NCERT Class 12 Accountancy Book Accountancy Part II is the official company accounts textbook for Class 12, and every chapter’s PDF is linked in the download table below.
The book runs to six chapters across 286 printed pages, and this page adds what the PDF alone does not make obvious: the named sections of every chapter with their page references, how long each chapter runs, and a sensible study order that connects them. This listing follows the edition of the book currently published on ncert.nic.in.
Download the NCERT Class 12 Accountancy Book Accountancy Part II PDF
| Ch. | Chapter | Pages | Official PDF |
|---|---|---|---|
| 5 | Accounting for Share Capital | 74 | |
| 6 | Issue and Redemption of Debentures | 69 | |
| 7 | Financial Statements of a Company | 27 | |
| 8 | Analysis of Financial Statements | 23 | |
| 9 | Accounting Ratios | 47 | |
| 10 | Cash Flow Statement | 46 |
All six files are NCERT’s own textbook chapters, hosted on ncert.nic.in, and free to download. Open the chapter you are revising and you get the exact page numbering, formats and practice material that appear in the printed book.
Accountancy Class 12 PDF: coverage at a glance
Before the chapter-by-chapter detail, here is the book at a glance:
- 6 chapters — from Accounting for Share Capital to Cash Flow Statement.
- 286 printed pages across the six chapter PDFs.
- 89 named sections, listed chapter by chapter in the directory below.
- Every PDF is the official NCERT file on ncert.nic.in, not a third-party upload.
- A study page per chapter, linked below where it has been published.
The book groups its six chapters into three bands:
| Part of the book | Chapters | Printed pages |
|---|---|---|
| Company accounts entries | Chapters 5-6 | pp. 1-143 |
| Preparing and analysing statements | Chapters 7-8 | pp. 144-193 |
| Interpreting performance | Chapters 9-10 | pp. 194-286 |
The grouping matters for revision. Chapters 5 and 6 hold 38 of the book’s 89 named sections — the company-capital entries — the middle pair (Chapters 7-8) holds just 12, and the final pair (Chapters 9-10) holds 39, because each ratio and each cash-flow treatment gets its own section.
What’s inside each chapter: sections and page ranges
| Ch. | Chapter | Sections | Activities | Figures | Questions |
|---|---|---|---|---|---|
| 5 | Accounting for Share Capital | 16 | — | — | — |
| 6 | Issue and Redemption of Debentures | 22 | — | — | — |
| 7 | Financial Statements of a Company | 7 | — | — | — |
| 8 | Analysis of Financial Statements | 5 | — | — | — |
| 9 | Accounting Ratios | 28 | — | — | — |
| 10 | Cash Flow Statement | 11 | — | — | — |
The directory records what NCERT actually prints: a section is one of the book’s numbered headings. A figure would be a numbered figure — this book prints its diagrams without numbered captions, so that column is empty. A question would be an end-of-chapter exercise; the practice material for each chapter sits inside the chapter PDFs linked above.
Chapter 5: Accounting for Share Capital (pp. 1-74)
A company is an organisation of shareholders who hold its shares, and it acts as a legal person through its board of directors; a share is a unit of ownership in the company’s share capital. This is the book’s opening chapter and its longest, and the journal entries it builds for issuing shares reappear throughout the volume.
- Features of a Company (p. 1)
- Kinds of Companies (p. 2)
- Share Capital of a Company (p. 3), including Categories of Share Capital (p. 4)
- Nature and Classes of Shares (p. 6) — Preference Shares and Equity Shares
- Issue of Shares (p. 7)
- Accounting Treatment (p. 9), with Calls in Arrears (p. 16), Calls in Advance (p. 18), Over Subscription (p. 24), Issue of Shares at a Discount (p. 33) and Issue of Shares for Consideration other than Cash (p. 33)
- Forfeiture of Shares (p. 37), including Reissue of Forfeited Shares (p. 49)
With 16 named sections on 74 printed pages, this opening chapter is longer than any other chapter in the book.
Chapter 6: Issue and Redemption of Debentures (pp. 75-143)
A debenture is a written acknowledgement of debt — loan capital the company raises from the public — so a debenture holder is a creditor, not an owner. The second chapter moves from owners’ capital to this loan capital, pairing each transaction type with its own section.
- Meaning of Debentures (p. 75)
- Distinction between Shares and Debentures (p. 76)
- Types of Debentures (p. 76) — by security, tenure, convertibility, coupon rate and registration (pp. 76-78)
- Issue of Debentures (p. 78) — for cash (p. 79), at a discount (p. 81), at a premium (p. 82)
- Over Subscription (p. 85)
- Issue of Debentures for Consideration other than Cash (p. 86)
- Issue of Debentures as a Collateral Security (p. 93)
- Interest on Debentures (p. 104), with its Accounting Treatment (p. 104)
- Redemption of Debentures (p. 110) — by payment in lump sum (p. 112), by payment in instalments (p. 116), by purchase in open market (p. 130) and by conversion (p. 133)
With 22 named sections across 69 pages, this chapter carries the most distinct accounting treatments in the volume.
Chapter 7: Financial Statements of a Company (pp. 144-170)
Financial statements are the end products of the accounting process: they reveal financial results for a period and financial position on a particular date. This compact chapter builds those statements in company form, devoting much of its space to the printed formats.
- Meaning of Financial Statements (p. 144)
- Nature of Financial Statements (p. 145)
- Objectives of Financial Statements (p. 146)
- Types of Financial Statements (p. 147)
- Form and content of Statement of Profit and Loss (p. 161)
- Uses and Importance of Financial Statements (p. 164)
- Limitations of Financial Statements (p. 165)
With 7 named sections in 27 pages, it is the book’s compact statement-format chapter and the foundation the next chapter analyses.
Chapter 8: Analysis of Financial Statements (pp. 171-193)
The book prints no summary for this chapter, so its content shows up in its section headings. In plain language: it defines what analysis of financial statements means, explains its significance and objectives, lists the tools available, and then shows comparative statements as one of those tools.
- Meaning of Analysis of Financial Statements (p. 171)
- Significance of Analysis of Financial Statements (p. 172)
- Objectives of Analysis of Financial Statements (p. 173)
- Tools of Analysis of Financial Statements (p. 174)
- Comparative Statements (p. 176)
At 23 pages and 5 sections it is the shortest chapter in the book, so it is the fastest to revise.
Chapter 9: Accounting Ratios (pp. 194-240)
Ratio analysis is an important tool of financial statement analysis, and an accounting ratio expresses the relationship between two accounting numbers. The chapter organises its ratios into families, which is why its section list runs so long.
- Meaning of Accounting Ratios (p. 194)
- Objectives of Ratio Analysis (p. 195)
- Advantages of Ratio Analysis (p. 195)
- Limitations of Ratio Analysis (p. 197)
- Types of Ratios (p. 198)
- Liquidity Ratios (p. 200) — Current Ratio (p. 200) and Quick or Liquid Ratio (p. 201)
- Solvency ratios — Debt-Equity Ratio (p. 205), Proprietary Ratio (p. 209), Total Assets to Debt Ratio (p. 209) and Interest Coverage Ratio (p. 212)
- Activity (or Turnover) Ratios (p. 213) — Inventory Turnover Ratio (p. 213), Trade Receivables Turnover Ratio (p. 217), Trade Payable Turnover Ratio (p. 218) and Net Assets or Capital Employed Turnover Ratio (p. 220)
- Profitability Ratios (p. 223) — Gross Profit Ratio (p. 223), Operating Ratio (p. 224), Operating Profit Ratio (p. 224), Net Profit Ratio (p. 226), Return on Capital Employed or Investment (p. 226), Return on Shareholders’ Funds (p. 227), Earnings per Share (p. 227), Book Value per Share (p. 227), Dividend Payout Ratio (p. 227) and Price / Earning Ratio (p. 228)
With 28 named sections across 47 pages, this is the most section-dense chapter in the book and where formula-based revision concentrates.
Chapter 10: Cash Flow Statement (pp. 241-286)
The cash flow statement helps ascertain the liquidity of an enterprise, and Indian companies prepare and report it under AS-3. As the closing chapter, it brings the volume together by tracking how cash moves through operating, investing and financing activities.
- Objectives of Cash Flow Statement (p. 242)
- Benefits of Cash Flow Statement (p. 242)
- Cash and Cash Equivalents (p. 243)
- Cash Flows (p. 243)
- Classification of Activities (p. 243) — Cash from Operating Activities (p. 244), Cash from Investing Activities (p. 244) and Treatment of Some Peculiar Items (p. 247)
- Indirect Method (p. 250)
- Ascertainment of Cash Flow from Investing and Financing Activities (p. 258)
- Preparation of Cash Flow Statement (p. 261)
The chapter ends with the full statement format at page 261, making it the practical capstone of the book.
Chapter study pages for Accountancy Part II
Each chapter has a dedicated study page on this site — part of the Class 12 hub — that goes deeper into its accounting treatment, with the key terms and formats laid out for revision. The list below links every chapter page that has been published.
| Ch. | Chapter page |
|---|---|
| 5 | Accounting for Share Capital (coming soon) |
| 6 | Issue and Redemption of Debentures (coming soon) |
| 7 | Financial Statements of a Company (coming soon) |
| 8 | Analysis of Financial Statements (coming soon) |
| 9 | Accounting Ratios (coming soon) |
| 10 | Cash Flow Statement (coming soon) |
How to use the Class 12 Accountancy book for revision
Part II is built in sequence: entries come first, statements next, analysis last. That makes the order of work fairly clear:
- Start with Chapter 5 — its share-issue journal entries reappear in every later chapter.
- Read Chapter 6 next; the shares-versus-debentures distinction sits on p. 76, and both chapters use the same issue-accounting structure.
- Read Chapter 7 before Chapter 8, because Chapter 8 analyses the statements Chapter 7 constructs.
- Use Chapter 9 once the statement formats are familiar, working through the ratio families that begin at p. 200.
- Treat Chapter 10 as the consolidating chapter — it draws operating, investing and financing flows together.
Textbook contents and the examinable syllabus are not always identical, so check the current official syllabus before deciding what to skip. For the heavier accounting chapters — 5, 6, 9 and 10 — keep the chapter PDFs open while you revise, and practise the entries against the formats printed in Chapters 7 and 8.
Related NCERT book pages
- NCERT books directory — move between classes and subjects from the books root.
- Class 12 hub — the shelf this book belongs to, alongside the other Class 12 books on this site.
- Class 12 Accountancy subject page — the accountancy landing page for the class.
- Chapter study pages — the per-chapter pages linked in the section above.
Reference: NCERT Class 12 Accountancy textbook, official edition on ncert.nic.in. Figure captions and section titles quoted from the textbook; page references are to the official PDF.
Sources and data verification
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.
- This page describes the NCERT Class 12 Accountancy Part II textbook in the edition NCERT publishes on ncert.nic.in; chapter titles, section headings and page references are quoted from that edition.
- It covers the six chapters of Part II only (Chapters 5-10 in the Class 12 Accountancy book sequence) — not Part I, and not other Class 12 subjects.
- The listing is maintained for the current academic session using the NCERT information available to us.
- NCERT settles textbook editions and official PDFs; CBSE settles curriculum, syllabus and examinations. The figure column in the directory is empty because this book prints its diagrams without numbered captions.
Frequently asked questions about the Class 12 Accountancy Part II book
How many chapters are in the NCERT Class 12 Accountancy Part II book?
Six: Accounting for Share Capital, Issue and Redemption of Debentures, Financial Statements of a Company, Analysis of Financial Statements, Accounting Ratios and Cash Flow Statement. They run across 286 printed pages in total.
Is the Class 12 Accountancy Part II PDF free and official?
Yes — all six chapter files are NCERT’s own textbook PDFs, hosted on ncert.nic.in and free to download. The links are in the download table at the top of this page.
Which chapter covers debentures in Class 12 Accountancy Part II?
Chapter 6, Issue and Redemption of Debentures (pp. 75-143). It defines debentures, distinguishes them from shares, and works through issue, interest and redemption accounting.
Which chapter explains accounting ratios and how are they organised?
Chapter 9, Accounting Ratios (pp. 194-240). It groups ratios into liquidity, solvency, activity and profitability families, beginning with the Types of Ratios section on p. 198.
Where can I find the financial statements chapter in this book?
Chapter 7, Financial Statements of a Company (pp. 144-170). It covers the meaning, nature, objectives, types and limitations of financial statements, with the Statement of Profit and Loss format at p. 161.