PPTs Accountancy Class 12 - Commerce Download PDF Powerpoint Presentation

Best CBSE Class 12 Accountancy PPTs Free PDF Download

Students preparing for CBSE Class 12 Accountancy board exams often struggle with complex topics like partnership reconstitution, goodwill treatment, and financial statement analysis. Well-designed PowerPoint presentations break down these difficult concepts into visual, easy-to-understand formats. EduRev offers comprehensive PPTs covering all major topics in the Class 12 Accountancy syllabus, from partnership accounts to company accounts and financial analysis. These presentations include step-by-step illustrations of journal entries, ledger accounts, and balance sheet preparation-areas where students commonly make errors during exams. For instance, many students confuse the treatment of goodwill during admission versus retirement of partners; visual PPTs clarify these distinctions through comparative examples. The slides also highlight common mistakes in redemption of debentures and cash flow statement preparation, helping students avoid scoring penalties. Available as free PDF downloads on EduRev, these resources serve as quick revision tools before exams and provide structured content that aligns perfectly with NCERT textbook chapters and CBSE marking schemes.

PPT for Class 12 Accountancy Chapter 1: Introduction to Partnership Accounts

This chapter introduces the fundamental concepts of partnership accounting, including the meaning and characteristics of partnership firms. Students learn about partnership deeds, capital accounts (fixed vs. fluctuating), and the preparation of profit and loss appropriation accounts. The chapter covers distribution of profits among partners, treatment of interest on capital and drawings, and partner's salary. Common errors include incorrect calculation of interest periods and misclassification between profit and loss account and appropriation account items.

• PPT: Introduction to Partnership Accounts
• PPT: Accounting for Partnerships

PPT for Class 12 Accountancy Chapter 2: Admission of a New Partner

This chapter deals with the reconstitution of partnership firms when a new partner is admitted. Students learn about calculation of new profit-sharing ratios, sacrificing ratios, and treatment of goodwill (premium method, revaluation method, and hidden goodwill). The chapter covers revaluation of assets and liabilities, adjustment of accumulated profits and reserves, and preparation of revaluation account. A common mistake is incorrect calculation of gaining and sacrificing ratios, particularly when the new partner acquires shares from specific existing partners rather than from all partners equally.

• PPT: Admission of a New Partner
• PPT: Reconstitution of a Partnership Firm - Admission of a Partner

PPT for Class 12 Accountancy Chapter 3: Treatment of Goodwill in Partnership Accounts

This specialized chapter focuses exclusively on goodwill valuation and accounting treatment during partnership changes. Students study various methods of goodwill valuation including average profit method, super profit method, and capitalization method. The chapter explains hidden goodwill calculation and premium methods for goodwill adjustment. Understanding when to debit or credit partners' capital accounts for goodwill remains challenging-for example, in admission cases, sacrificing partners receive goodwill credit while in retirement cases, continuing partners are debited.

• PPT: Treatment of Goodwill in Partnership Accounts

PPT for Class 12 Accountancy Chapter 4: Retirement and Death of a Partner

This chapter covers partnership reconstitution when a partner retires or dies. Students learn to calculate gaining ratios, determine the retiring/deceased partner's share in goodwill, revalue assets and liabilities, and settle the amount due to the outgoing partner. The chapter includes treatment of joint life policy, calculation of deceased partner's share of profit up to the date of death, and methods of payment to the retiring partner (lump sum vs. installments). A frequent error involves using old profit-sharing ratios instead of gaining ratios when debiting goodwill to continuing partners.

• PPT: Retirement of a Partner
• PPT: Reconstitution of a Partnership Firm - Retirement/Death of a Partner

PPT for Class 12 Accountancy Chapter 5: Dissolution of a Partnership Firm

This chapter explains the complete winding up of partnership firms, differentiating between dissolution of partnership and dissolution of firm. Students study the preparation of realization accounts, treatment of various assets and liabilities during dissolution, and the order of payment to creditors and partners. The chapter covers scenarios involving solvent and insolvent partners, application of Garner vs. Murray rule, and sale of firm to a company. Many students incorrectly transfer partner's capital and loan accounts to the realization account instead of treating them separately.

• PPT: Dissolution of a Partnership Firm

PPT for Class 12 Accountancy Chapter 6: Accounting for Share Capital

This chapter introduces company accounts, covering issue of shares (equity and preference), calls in advance and arrears, forfeiture and reissue of shares, and issue of shares at par, premium, and discount. Students learn about private placement, rights issue, public subscription, and oversubscription scenarios with pro-rata allotment. The chapter includes disclosure requirements in the balance sheet for share capital. A common error involves incorrect accounting for securities premium during forfeiture and reissue-students often forget that premium on reissue cannot exceed the amount forfeited.

• PPT: Accounting for Share Capital

PPT for Class 12 Accountancy Chapter 7: Redemption of Debentures

This chapter covers methods of debenture redemption including payment in lump sum, by draw of lots, by purchase in open market, and by conversion. Students learn about creation and utilization of Debenture Redemption Reserve (DRR) as per SEBI guidelines, own debenture accounting, and cancellation procedures. The chapter explains sinking fund method and insurance policy method for redemption. Students frequently confuse the treatment of profit/loss on redemption of own debentures purchased from the open market below or above face value.

• PPT: Redemption of Debentures

PPT for Class 12 Accountancy Chapter 8: Financial Statements of a Company

This chapter teaches preparation of financial statements as per Schedule III of the Companies Act 2013. Students learn vertical format for Statement of Profit and Loss and Balance Sheet, with proper classification and sub-classification of items. The chapter covers disclosure requirements, accounting for managerial remuneration, transfer to reserves, and proposed dividend. Common mistakes include incorrect placement of items like calls in arrears (shown as deduction from called-up capital, not as current assets) and preliminary expenses treatment.

• PPT: Financial Statements of a Company

PPT for Class 12 Accountancy Chapter 9: Analysis of Financial Statements

This chapter introduces financial statement analysis tools including comparative statements, common-size statements, and trend analysis. Students learn to prepare comparative balance sheets and income statements with absolute figures, absolute changes, and percentage changes. The chapter covers horizontal and vertical analysis techniques. Many students struggle with calculating percentage changes correctly-for instance, when an item changes from profit to loss or vice versa, percentage calculation requires careful interpretation rather than simple formula application.

• PPT: Analysis of Financial Statements

PPT for Class 12 Accountancy Chapter 10: Accounting Ratios

This chapter covers calculation and interpretation of various financial ratios including liquidity ratios (current ratio, quick ratio), solvency ratios (debt-equity ratio, proprietary ratio), activity ratios (inventory turnover, debtors turnover), and profitability ratios (gross profit ratio, operating ratio, return on investment). Students learn the significance of each ratio and ideal standards. A frequent error involves including or excluding incorrect items-for example, many students wrongly include prepaid expenses in quick assets or forget to exclude bank overdraft from current liabilities when it's a long-term arrangement.

• PPT: Accounting Ratios

PPT for Class 12 Accountancy Chapter 11: Cash Flow Statements

This chapter explains preparation of cash flow statements as per AS-3 (Revised), covering cash flows from operating, investing, and financing activities. Students learn both direct and indirect methods for calculating cash flow from operations, with the indirect method being more commonly tested. The chapter covers treatment of non-cash items, changes in working capital, and adjustments for non-operating income/expenses. A typical mistake is treating proceeds from sale of fixed assets as operating activity instead of investing activity.

• PPT: Cash Flow Statements

PPT for Class 12 Accountancy Chapter 12: Accounting for Not-for-Profit Organizations

This chapter covers specialized accounting for non-profit entities like clubs, charitable trusts, and societies. Students learn to prepare Receipts and Payments Account, Income and Expenditure Account, and Balance Sheet. The chapter includes treatment of capital and revenue receipts, calculation of missing figures, and accounting for specific items like subscriptions (including advance and arrears), entrance fees, life membership fees, and sale of old materials. Students often incorrectly treat capital receipts like legacies and life membership fees as revenue income.

• PPT: Accounting for Not-for-Profit Organizations

Comprehensive CBSE Accountancy Class 12 PPT Resources for Board Exam Success

Scoring high marks in CBSE Class 12 Accountancy requires mastery over numerical problems and conceptual clarity across partnership accounts, company accounts, and financial analysis. PowerPoint presentations offer visual learning advantages that traditional notes cannot provide-flowcharts for decision-making in goodwill treatment, step-by-step animations for complex journal entries, and comparative tables for ratio analysis. EduRev's collection covers every NCERT chapter with exam-oriented content, including solved examples that mirror CBSE marking scheme expectations. These PPTs emphasize areas with high weightage like partnership reconstitution (which carries significant marks) and cash flow statements (where presentation format matters as much as calculations). Students can download these resources and use them for quick revision during the final weeks before board exams, ensuring all formulas, formats, and concepts remain fresh.

Topic-Wise Accountancy PPT Collection for Class 12 Commerce Students

The Class 12 Accountancy curriculum is divided into three broad areas: Part A covers partnership and company accounts (approximately 60% weightage), while Part B focuses on financial statement analysis including ratios and cash flows (about 40% weightage). Each topic demands different skill sets-partnership problems test understanding of reconstitution adjustments, company accounts require knowledge of legal provisions under the Companies Act, and financial analysis develops interpretation skills. EduRev's topic-wise PPT collection addresses these diverse requirements through specialized presentations that include practice problems, common error alerts, and examiner tips. For instance, the cash flow statement PPTs explicitly show which items to add back and which to subtract when using the indirect method-a section where students lose marks due to sign errors during exams.