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Which CBSE subjects are available on ClearSteps?

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How much does ClearSteps cost for CBSE preparation?

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CBSE Class 12 · Accountancy

CBSE Class 12 Accountancy Board Exam Preparation

Partnership, company accounts, and cash flow — scoring full marks is achievable

Complete chapter-wise preparation guide for CBSE Class 12 Accountancy board exam. Partnership accounts, company accounts, analysis of financial statements, and cash flow statements — with marks and strategy.

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Theory Marks

Practical Marks

3 hours

Exam Duration

Total Chapters

Chapter-Wise Marks Breakdown

80 theory marks

Chapter	Marks	Difficulty	Key Topics
Accounting for Partnership — Basic Concepts	6	Medium	Partnership Agreement · Capital Accounts · Profit & Loss Appropriation Account
Reconstitution of Partnership — Admission of a Partner	10	Hard	Sacrifice Ratio · Goodwill Valuation · Revaluation
Reconstitution of Partnership — Retirement & Death	10	Hard	Gaining Ratio · Goodwill Adjustment · Revaluation
Dissolution of Partnership Firm	8	Hard	Realisation Account · Partners' Capital Account · Cash/Bank Account
Accounting for Share Capital	10	Hard	Issue of Shares at Par/Premium/Discount · Forfeiture & Reissue · Share Certificate
Issue and Redemption of Debentures	8	Hard	Issue at Par/Premium/Discount · Redemption Methods · Sinking Fund
Financial Statements of Companies	6	Medium	Balance Sheet Format · Statement of P&L · Schedule III
Analysis of Financial Statements	8	Medium	Comparative & Common Size Statements · Trend Analysis
Accounting Ratios	8	Medium	Liquidity Ratios · Solvency Ratios · Activity Ratios
Cash Flow Statement	6	Hard	Operating, Investing, Financing Activities · Indirect Method · Direct Method

Topics That Appear Every Year

01Admission of partner — full entry set with revaluation, goodwill, capital adjustment

02Goodwill valuation — all 5 methods

03Issue of shares — at premium, forfeiture, and reissue complete journal entries

04Cash flow statement — indirect method with all adjustments

05Accounting ratios — all 15 formulas with interpretation

06Dissolution — realisation account with loss/gain on realisation

07Debenture redemption — at par and at premium methods

08Balance Sheet of company — Schedule III format

Study Strategy for 90+

Accountancy is 80% practice — solve the same question type at least 5 times

Partnership (Chapters 1–4) carries 34 marks — master every type of reconstitution problem

Company accounts (Chapters 5–6) carries 20 marks — focus on share issue and debenture entries

Ratios: memorise all 15 formulas with numerator and denominator — 8 guaranteed marks

Cash flow statement: practise the indirect method format daily — it appears every year

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From guide to practice

Know what to study. Now practise it.

ClearSteps gives you CBSE Class 12 Accountancy mock papers, concept videos for every chapter, and AI evaluation against the real CBSE marking scheme.

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