CBSE Class 12 Accountancy Notes PDF- VidyaSetu Learnings
Are you looking for CBSE Class 12 Accountancy Notes PDF, then you have found the right web page. In this blog, you will find notes on Accountancy for every cha[ter with their PDF Download Links. Students can simply download the PDF File for every chapter and save it for future reference.
Study Notes are very important for students because it makes every chapter easy to understand than reading the NCERT Books. Vidyasetu is the leading online portal for students of class 10th, 11th, and 12th students. The best online portal provides FREE ACCOUNTS ONLINE CLASSES or every chapter along with the simple study material for every subject.
CBSE Class 12 Exams are very important for students to score very good marks as further good marks help students in getting a very reputed college. To achieve rank, students need to complete their Class 12 Commerce Syllabus 2020-21 and NCERT books for class 12 Accountancy at least 2 months before the main exams. The accountancy curriculum is divided between theory exams and project work.
CBSE has announced Class 12 TimeTable 2021, students can check here and start preparing for the final examinations. CBSE Board has not yet announced the CBSE Class 12 Result Date. Students can check their CBSE Class 12 Commerce Results 2021 here!
Are you bored of reading books, or finding it difficult to understand? Then VidyaSetu provides FREE CBSE Class 12 Accountancy Online Classes for regular studies and gets the HD-Recorded Videos at your sweet home. Students can also clear their doubts with their teachers who are the subject experts at VidyaSetu.
If you want to know more about Accountancy then check out the CBSE Class 12 Accountancy Guide 2021 drafted under the prescribed syllabus of the CBSE Board.
Let’s proceed with the CBSE Class 12 Accountancy Notes with their PDF Links.
NCERT Class 12 Accountancy Notes PDF Download
In this section, students will get complete access to the Class 12th Accountancy Notes for all the chapters with attached PDF Files. By learning via these Class 12 Accountancy Theory Notes PDF, students can make their learning process easier. Students need to download all chapters PDF on their personal devices and have future access anytime and anywhere. Before going deep into the Class 12th Accountancy Notes, students are required to study the CBSE Class 12 Accounts Syllabus thoroughly. This will help students to know the required chapters and topics to study for the main exams.
Bravo! Now students will not miss out on any important topic of the NCERT Class 12 Accountancy Notes PDF as these solutions include all the required topics. We have mentioned all the chapters from 1-11 from both the NCERT Class 12 Accounts Books. Download links now!
Students will not miss out on any important topic of your Business Studies Class 12 Ncert Solutions as these notes include all the required topics. We have listed all the chapters from 1-12 from both the NCERT BST Books for class 12th. Download links now. Students can also go through the NCERT class 12 Accountancy solutions absolutely free of cost at Vidya Setu Learning.
CBSE Class 12 Accountancy Notes PART – A
|Class 12 Accountancy Notes PDF Chapter 1 Accounting for Not-for-Profit Organisations|
CBSE Class 12 Accountancy Notes PART – B
|Class 12 Accountancy Notes PDF Chapter 6 Accounting for Share Capital|
NCERT Class 12 Accountancy Notes PDF: Details
Accounting for Not-for-Profit Organisation
Class 12 Accountancy Chapter 1 Notes / Not For Profit Organisation Class 12 Notes
Difference between Profit Seeking Entities and Not-for-Profit Entities: Profit-seeking
entities undertake activities such as manufacturing trading, banking, and
insurance to bring financial gain to the owners. Not-for-Profit entities exist to
provide services to the member or to the society at large. Such entities might
sometimes carry on trading activities but the profits arising therefrom are used
to further the service objectives.
2. Appreciation of the need for separate Accounting Treatment for Not-for-Profit
Organizations: Since not-for-profit entities are guided primarily by a service
motive, the decisions made by their managers are different from those made by
their counterparts in profit-seeking entities. Differences in the nature of
decisions imply that the financial information on which they are based, must
also, be different in content and presentation.
3. Explanation of the nature of the Principal Financial Statements prepare by Not-for-
Profit enterprises: Not-for-Profit Organisations that maintain accounts based on the double-entry system of accounting, generally prepare three principal statements to fulfill their information needs. These include Receipts and Payments Account, Income and Expenditure Account, and a Balance Sheet.
The Receipts and Payments Account is summarised under relevant heads,
cashbook which records all cash Receipts and cash Payments without
distinguishing between capital and revenue items, and between items relating
to the current year and those relating to previous or future years.
The Income and Expenditure Account is an income statement that is prepared
to ascertain the excess of revenue income over revenue expenditure or vice
versa, for a particular accounting year, as a result of the entity’s overall activities.
Although it is considered to be a substitute for the Trading and Profit and Loss
An account of a profit-seeking entity, there are certain conceptual differences
between the two statements. The Balance Sheet is prepared at the end of the
entity’s accounting year to depict the financial position on that date. It includes
the Capital Fund or Accumulated Fund, special purpose funds, and current
liabilities on the left hand or liabilities side, and fixed assets and current assets
on the right hand or assets side.
4. Difference between the Receipt and Payment Account and the Income and
Expenditure Account: Many differences exist between the Receipt and Payment
Account and the Income and Expenditure Account which is evident from the
nature and purpose of the two statements. While the former records both capital
and revenue receipts and payments relating to any accounting year, the latter
records only revenue items relating to the current accounting year.
Non-cash expenses such as depreciation on fixed assets and outstanding incomes and
expenses are shown in the latter but omitted in the former. The Receipt and
Payment Account has an opening balance while the Income and Expenditure
The account does not. The closing balance of the former account represents cash
and bank balances on the closing date while in the latter account it indicates
surplus or deficit from the activities of the enterprise.
5. Conversion of a Receipt and Payment Account into an Income and Expenditure
Account: This essentially involves five steps namely, (i) adjusting the revenue
receipts on the debit side to include accrued incomes and incomes relating to
the current year received earlier and to exclude amounts received in arrears
or in advance; (ii) adjusting revenue payments on the credit side; (iii) identifying
and showing non-cash expenses and losses on the debit side of the Income
and Expenditure Account; (iv) computing and showing profits/losses from
trading and/or social activities on the credit/debit side of the Income and
Expenditure Account; and (v) ascertaining the surplus or deficit as the closing
balance of the Income and Expenditure Account.
Accounting for Partnership: Basic Concepts
Class 12 Accountancy Chapter 2 Notes
Definition of partnership and its essential features: Partnership is defined as
“Relation between persons who have agreed to share the profits of a business
carried on by all or any one of them acting for all”. The essential features of
partnership are : (i) To form a partnership, there must be at least two persons;
(ii) It is created by an agreement; (iii) The agreement should be for carrying on
some legal business; (iv) sharing of profits and losses; and (v) relationship of
mutual agency among the partners.
2. Meaning and contents of a partnership deed: A document that contains the terms
of partnership as agreed among the partners is called ‘Partnership Deed’. It
usually contains information about all aspects affecting the relationship between
partners, including the objective of business, the contribution of capital by each partner,
The ratio in which profit and losses will be shared by the partners, the entitlement of
partners to interest on capital, interest on a loan and the rules to be followed in
case of admission, retirement, death, dissolution, etc.
3. Provisions of Partnership Act 1932 applicable to accounting: If the partnership deed
is silent in respect of certain aspects, the relevant provisions of the Indian
Partnership Act, 1932 became applicable. According to the Partnership Act,
the partners share profits equally, no partner is entitled to remuneration, no
interest on capital is allowed and no interest on drawings is charged. However,
if any partner has given some loan to the firm, he is entitled to interest on such
An amount @ 6% per annum.
4. Preparation of capital accounts under fixed and fluctuating capital methods: All
transactions relating to partners are recorded in their respective capital
accounts in the books of the firm. There can be two methods of maintaining
Capital Accounts. These are; (i) fluctuating capital method, (ii) fixed capital
method. Under the fluctuating capital method, all the transactions relating to partners are directly recorded in the capital account. Under the fixed capital method,
however, the amount of capital remains fixed, the transactions like interest on
capital, drawings, interest on drawings, salary, commission, the share of profit or
losses are recorded in a separate account called ‘Partner’s Current Account’.
5. Distribution of profit and loss: The distribution of profits among the partners is
shown through a Profit and Loss Appropriation Account, which is merely an
extension of the Profit and Loss Account. It is usually debited with interest on
capital and salary/commission allowed to the partners, and credited with net
profit as per the Profit and Loss Account and the interest on drawings. The balance
being profit or loss is distributed among the partners in the profit-sharing ratio
and transferred to their respective capital accounts.
6. Treatment of guarantee of minimum profit to a partner: Sometimes, a partner
may be guaranteed a minimum amount by way of his share in profits. If in any
year, the share of profits as calculated according to his profit sharing ratio is
less than the guaranteed amount, the deficiency is made good by the
guaranteeing partners’ in the agreed ratio which usually is the profit-sharing
ratio. If, however, such guarantee has been given by any of them, he or they
alone shall bear the amount of deficiency.
7. Treatment of past adjustments: If, after the final accounts have been prepared,
some omission or commissions are noticed say in respect of the interest on
capital, interest on drawings, partner’s salary, commission, etc. necessary
adjustments can be made in the partner’s capital accounts through the Profit
and Loss Adjustment Account, to rectify the same.
8. Preparation of final accounts of a partnership firm: There is not much difference
in the final accounts of a sole proprietary concern and that of a partnership
firm except that in the case of a partnership firm an additional account called
Profit and Loss Appropriation Account is prepared to show the distribution of profit
and loss among the partners.
Reconstitution of a Partnership Firm – Admission of a Partner
Class 12 Accountancy Chapter 3 Notes
1. Matters requiring adjustments at the time of admission of a partner: Various
matters which need adjustments in the books of the firm at the time of admission
of a new partner are: goodwill, revaluation of assets and liabilities, reserves
and other accumulated profits and losses and the capitals of the old partners’
2. Determining the new profit sharing ratio and calculating sacrificing ratio: The
new partner acquires his share in profits from the old partners’. This reduces
the old partners’ share in profits. Hence, the problem of determining the new
profit sharing ratio simply involves the determination of old partners’ new share
in the profits of the reconstituted firm. Given the new partners’ share in profits
and the ratio, in which he acquires it from the old partners, the new share of
each old partner shall be worked out by deducting his share of sacrifice from
his old share in profits. The ratio in which the old partners have agreed to
sacrifice their shares in profit in favor of the new partner is called the
sacrificing ratio. It is usually the same as the old profit-sharing ratio. However,
based on the agreement it can be different also.
3. Treatment of Goodwill: Goodwill is an intangible asset and belongs to its owner
at a point of time. On the admission of a new partner, the goodwill of the firm
belongs to the old partners. It means that on the admission of a new partner
some adjustments must be made into the capital accounts of the old partners
for goodwill so that the new partner will not acquire a share in that profit
which the firm earns because of its goodwill earned before admission without
making any payment for the same. The amount that the new partner pays for
goodwill is called goodwill. From an accounting point of view, the firm may have to
face different situations for the treatment of goodwill at the time of admission of
a partner. The amount of premium brought in by the new partner is shared by
old partners in the ratio of sacrifice. In case the new partner fails to bring his
share of the premium for goodwill in cash then the capital account of the new
partner is debited for his share of the premium of goodwill and the old partner’s
capital accounts are credited in their sacrificing ratio.
4. Adjustments for Revaluation of Assets and Reassessment of Liabilities: If, at
the time of admission of a partner, the assets and liabilities are revalued or
some asset or liability is found unrecorded, necessary adjustments are made
through the Revaluation Account. Any gain or loss arising from such exercise
shall be distributed among the old partners in their old profit-sharing ratio.
5. Adjustment for reserves and accumulated profits/losses: If, at the time of
admission of a partner, any reserve and accumulated profits or losses exist in
books of the firm, these should be transferred to the old partner’s capital/current
accounts in their old profit sharing ratio.
6. Determining/Adjusting partners’ capital: If agreed, the partner’s capital may
be adjusted so as to be proportionate to their new profit sharing ratio. In that
case, the new partner’s capital is normally used as a base for determining the
new capitals of the old partners and necessary adjustment made through case
or by transfer to partner’s current accounts. Another basis also may be available
for determining capitals of the partners after the admission of the new partner
like sharing the total capital to be in the firm immediately after admission of
the new partner.
7. Change in profit sharing ratio: Sometimes the partners of a firm may agree to
change their existing profit sharing ratio. As a result, some partners will
gain in future profits while others will lose. In such a situation, the partner
who gains by a change in profit affecting amounts to one partner buying the share
of profit from another partner. Apart from the payment for compensation, the
change in profit sharing ratio also necessitates an adjustment in partners’ capital
accounts with respect to undistributed profits and reserves, revaluation of
assets, and reassessment of liabilities.
Reconstitution of a Partnership Firm – Retirement/Death of a Partner
Class 12 Accountancy Chapter 4 Notes
1. New Profit Sharing Ratio: New profit sharing ratio is the ratio in which the
remaining partner will share future profits after the retirement or death of any
New Share = Old Share + Acquired Share from the Outgoing partner
2. Gaining Ratio: The gaining ratio is the ratio in which the continuing partners have
acquired the share from the retiring deceased partner.
3. Treatment of Goodwill: The basic rule is that gaining partner(s) shared
compensate the sacrificing partner to the extent of their gain for the respective
share of goodwill.
If goodwill already appears in the books, it will be written off by debiting all
partner’s capital account in their old profit sharing ratio.
4. Revaluation of Assets and Liabilities: At the time of retirement/death of a partner,
there may be some assets that may not have been shown at their current
values. Similarly, there may be certain liabilities that have been shown at a
value different from the obligation to be met by the firm.
Besides this, there may be unrecorded assets and liabilities which have to be
5. Accumulated Profits or Losses: The reserves (Accumulated profits) or losses belong
to all the partners and should be transferred to the capital account of all partners.
6. Retiring partner/deceased partner may be paid in one lump sum or
installments with interest.
7. At the time of retirement/death of a partner, the remaining partner may decide
to keep their capital contributions in their profit sharing ratio.
Dissolution of Partnership Firm
Class 12 Accountancy Chapter 5 Notes
1. Dissolution of Partnership Firm: The dissolution of a firm implies the
discontinuance of partnership business and termination of economic relations
between the partners. In the case of a dissolution of a firm, the firm closes its
business altogether and realizes all its assets, and pays all its liabilities. The
payment is made to the creditors first out of the assets realized and, if necessary,
next out of the contributions made by the partners in their profit sharing ratio.
When all accounts are settled and the final payment is made to the partners
for the amounts due to them, the books of the firm are closed.
2. Dissolution of Partnership: A partnership gets terminated in case of admission,
retirement death, etc. of a partner. This does not necessarily involve the dissolution
of the firm.
3. Realisation Account: The Realisation Account is prepared to record the
transactions relating to the sale and realization of assets and settlement of creditors.
Any profit or loss arising act of this process is shared by partners in their
profit sharing ratio. Partners’ accounts are also settled and the Cash or Bank
the account is closed.
Accounting for Share Capital
Class 12 Accountancy Chapter 6 Notes
Company: An organization consisting of individuals called ‘shareholders’ by virtue
of their holding the shares of a company, who can act as a legal person as regards
it’s business through the board of directors.
Share: Fractional part of the capital, and forms the basis of ownership in a company.
Shares are generally of two types, viz. equity shares and preference shares,
according to the provisions of the Companies Act, 2013. Preference shares again
are of different types based on varying shades of rights attached to them.
Share Capital of a company is collected by issuing shares to either a select
group of persons through the route of private placements and/or offered to the
public for subscription. Thus, the issue of shares is basic to the capital of a
company. Shares are issued either for cash or for consideration other than
cash, the former being more common. Shares are said to be issued for
consideration other than cash when a company purchases business or some
asset/assets, and the vendors have agreed to receive payment in the form of
fully paid shares of a company.
Stages of Share Issue: The issue of shares for cash is required to be made in strict
conformity with the procedure laid down by law for the same. When shares are
issued for cash, the amount on them can be collected at one or more of the following
(i) Application for shares
(ii) Allotment of shares
(iii) Call/Calls on shares.
Calls in Arrears: Sometimes, the full amount called on the allotment and/or call (calls)
is not received from the allottees/shareholders. The amount not so received are
cumulatively called ‘Unpaid calls’ or ‘Calls in Arrears’.
However, it is not mandatory for a company to maintain a separate Calls-in-Arrears Account. There are also instances where some shareholders consider it discreet to pay a part or whole of
the amount not yet called-up on the shares allotted to them. Any amount paid by
a shareholder in the excess of the amount due from him on allotment/call (calls) is
known as ‘Calls in Advance’ for which a separate account is maintained.
A company has the power to charge interest on calls in arrears and is under an obligation to
pay interest on calls-in-advance if it accepts them in accordance with the provisions
of the Articles of Association.
Issue and Redemption of Debentures
Class 12 Accountancy Chapter 7 Notes
Debenture: Debenture is the acknowledgment of debt. It is a loan capital raised by the
company from the general public. A person/holder of such a written acknowledgment is called
A ‘debenture holder’.
Bond: Bond is similar to debenture in terms of contents and texture. The only difference is
with respect of issue condition, i.e, bonds can be issued without a predetermined rate of
interest as it is in the case of deep discount bonds.
Charge: Charge is an encumbrance to meet the obligation under trust deed on certain
assets which the company agrees to mortgage either by way of the first or second charge. The first
charge implies the priority in repayment of loans. Those who hold the first charge against any
specific assets will realize their claim from the net realizable value of such assets. Any
amount of surplus from such assets given under the first charge will be utilized for setting the
claims for the holder of the second charge.
Types of Debenture: Debentures are of various types such as: secured and unsecured
debentures redeemable and perpetual debentures, convertible and non-convertible
debentures, zero-coupon rate and specific rate, registered and bearer debentures.
Issue of Debenture: Debentures are said to be issued at par when the amount to be collected
on them is equal to their nominal or face value. If the issue price is more than nominal or
face value, it is said to be issued at a premium. If the issue price is less than the nominal
or face value, it is said to be issued at a discount. The amount received as a premium is
credited to the ‘securities premium account’ whereas the amount of discount allowed is debited to
“loss/discount on the issue” and is written-off over the years.
Issue of Debentures for consideration other than Cash: Sometimes debentures can be issued
to vendor or suppliers of patents, copyrights and for transfer of intellectual property rights
on preferential basis without receiving money in cash.
Purchase Consideration: Purchase consideration is the amount paid by purchasing company in
consideration for the purchase of assets/business firm, another enterprise/vendor.
Collateral Security: Any security in addition to primary security is called ‘collateral security’.
Redemption of Debenture: Means discharge of liability on account of debenture/bond by
repayment made to debenture holders Normally, the redemption takes place on the expiry of
period for which they have been issued, depending upon the terms and conditions of the issue.
Financial Statements of a Company
Class 12 Accountancy Chapter 8 Notes / Company Accounts Class 12 Notes
Financial Statements: Financial statements are the end products of accounting
process, which reveals the financial results of a specified period and financial
position as on a particular date. Financial Statements are prepared and
published by corporate undertakings for the benefit of various stakeholders.
These statements include a Statement of profit and loss and a balance sheet. The
The basic objective of these statements is to provide the information required for decision-
making by the management as well as other outsiders who are interested in the affairs of the undertaking.
Balance Sheet: The balance sheet shows all the assets owned by the concern, all
the obligations or liabilities payable to outsiders or creditors, and claims of the
owners on a particular date. It is one of the important statements depicting the
financial position or status or strength of an undertaking.
Statement of Profit and Loss: The Statement of profit and loss is prepared for a
specific period to determine the operational results of an undertaking. It is a
statement of revenue earned and the expenses incurred for earning the revenue.
It is a performance report showing the changes in income, expenses, profits and
losses as a result of business operations during the year between two balance
Significance of Financial Statements: The users of financial statements include
Shareholders, Investors, Creditors, Lenders, Customers, Management, Government,
etc. Financial statements help all the users in their decision-making process. They
provide data about the general-purpose needs of these members.
Limitations of Financial Statements: Financial statements are not free from
limitations. They provide only aggregate information to satisfy the general-purpose
needs of the users. They are technical statements understood by only persons
having some accounting knowledge. They reflect historical information but not
The current situation, which is essential in any decision-making. In addition, one can
get an idea about the organization’s performance in terms of quantitative changes but
not in qualitative terms like labor relations, quality of work, employee satisfaction,
etc. The financial statements are neither complete nor accurate as the flow of
income and expenses are segregated using best judgment apart from accepted concepts. Hence, these statements need proper analysis before their use in decision-making.
Analysis of Financial Statements
Class 12 Accountancy Chapter 9 Notes
Major Parts of an Annual Report
An annual report contains basic financial statements, viz., Balance Sheet,
Statement of Profit and Loss and Cash Flow Statement. It also carries management’s
discussion of the corporate performance of the year under review for futuristic prospects.
Tools of Financial Analysis
Commonly used tools of financial analysis are: Comparative statements, Common
size statement, trend analysis, ratio analysis, and cash flow analysis.
The comparative statement shows changes in all items of financial statements in
absolute and percentage terms over a period of time for a firm or between two firms.
Common Size Statement
Common size statement expresses all items of a financial statement as a percentage
of some common base such as revenue from operations for a statement of profit and
loss and total assets for the balance sheet.
Class 12 Accountancy Chapter 10 Notes
Ratio Analysis: An important tool of financial statement analysis is ratio
analysis. Accounting ratios represent the relationship between two accounting
The objective of Ratio Analysis: The objective of ratio analysis is to provide a
deeper analysis of the profitability, liquidity, solvency, and activity levels in
the business. It is also to identify the problem areas as well as the strong
areas of the business.
Advantages of Ratio Analysis: Ratio analysis offers many advantages
including enabling financial statement analysis, helping understand the efficacy
of decisions, simplifying complex figures and establish relationships, being
helpful in comparative analysis, identification of problem areas, enables
SWOT analysis, and allows various comparisons.
Limitations of Ratio Analysis: There are many limitations of ratio analysis.
Few are based because of the basic limitations of the accounting data on
which it is based. In the first set are included factors like Historical Analysis,
Ignores Price-level Changes, Ignore Qualitative or Non-monetary Aspects,
Limitations of Accounting Data, Variations in Accounting Practices, and
Forecasting. In the second set are included factor-like means and not the
end, lack of ability to resolve problems, lack of standardized definitions,
lack of universally accepted standard levels, and ratios based on unrelated
Types of Ratios: There are many types of ratios, viz., liquidity, solvency,
activity, and profitability ratios. The liquidity ratios include the current ratio
and acid test ratio. Solvency ratios are calculated to determine the ability
of the business to service its debt in the long run instead of in the short
run. They include debt-equity ratio, total assets to debt ratio, proprietary
ratio and interest coverage ratio. The turnover ratios basically exhibit the
activity levels characterized by the capacity of the business to make more
sales or turnover and include Inventory Turnover, Trade Receivables
Turnover, Trade Payables Turnover, Working Capital Turnover, Fixed Assets
Turnover and Current assets Turnover. Profitability ratios are calculated
to analyze the earning capacity of the business which is the outcome of
utilization of resources employed in the business. The ratios include Gross
Profit ratio, Operating ratio, Net Profit Ratio, Return on investment (Capital
employed), Earnings per Share, Book Value per Share, Dividend per Share
and Price/Earning ratio.
Cash Flow Statement
Class 12 Accountancy Chapter 11 Notes
Cash Flow Statement: The Cash Flow Statement helps in ascertaining the liquidity
of an enterprise. Cash Flow Statement is to be prepared and reported by Indian
companies according to AS-3 notified as per Companies Act 2013. The cash flows
are categorized into flows from operating, investing, and financing activities. This
statement helps the users to ascertain the amount and certainty of cash flows to
be generated by the company.
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Class 12 Commerce Students can acknowledge this CBSE NCERT Class 12 Accountancy Notes PDF for 2021 Exams. In this article, students will find all the important details related to Accountancy including their PDF files. Students can join VidyaSetu CBSE Class 12 Accountancy FREE Online Classes for more easy lectures and simple interpretation of any chapter. Students can clear their doubts by asking the top subject experts on the Live sessions.
FAQs for Class 12 Accountancy Notes PDF
Q1. Which Book Should I Study for Accountancy?
A1. CBSE prescribed only NCERT Books for Class 12th Subjects. The whole question paper is based on the NCERT Accountancy Books. The Accounts books are as follow:
- NCERT Accounts Part-I
- NCERT Accounts Part-II
Q2. Are NCERT Solutions Enough for Class 12 Accountancy?
A2. Yes, NCERT Solutions are enough for the Class 12 Accountancy Exam 2021. As the Accounts Question Paper is based on the NCERT Books for class 12. So, students are supposed to go through Class 12 Accountancy Notes and Books.
Q3. Where to Download Class 12 Accountancy Notes For Free?
A3. Students can download NCERT Class 12 Accountancy Notes PDF for FREE from this article only. We have provided the Accounts Class 12 NCERT Solutions PDF Links above.
Q4. How VidyaSetu NCERT Class 12 Accountancy Class 12 Notes PDF will help students for the exams?
A4. Accounts Class 12 Notes Pdf Download will help students in clearing their basics of every chapter. It is very helpful for students to easily understand the whole concept in easy and subtle language.
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