CBSE Class 12 Accountancy 50 Most Important Questions 2026-27 with Answers

Board Exam 2027 | Easy Explanation | Important Numericals | PYQ-Based Practice

Are you preparing for the CBSE Class 12 Accountancy Board Exam 2027?

If yes, this page is designed for you.

Accountancy is not a subject where simply memorising answers is enough. You need to understand the concept, formula, accounting treatment and numerical steps.

That is why CommerceWallah12 has prepared these 50 Important Questions for Class 12 Accountancy 2026–27 in simple, student-friendly language.

This practice set covers the major areas of the CBSE syllabus:

Partnership Firms
Goodwill
Change in Profit Sharing Ratio
Admission of Partner
Retirement and Death of Partner
Dissolution of Partnership Firm
Share Capital
Forfeiture and Reissue of Shares
Debentures
Financial Statement Analysis
Accounting Ratios
Cash Flow Statement

Important: These are carefully selected important/PYQ-pattern practice questions based on the prescribed syllabus and common board-exam concepts. They are not claimed to be verbatim questions from a particular previous-year paper.

📚 CBSE Class 12 Accountancy 2026–27 Syllabus

The official CBSE Accountancy syllabus is Subject Code 055.

For 2026–27, the theory paper is 80 marks, with 20 marks for project work. The syllabus covers:

Part A – Accounting for Partnership Firms and Companies

Unit 1: Accounting for Partnership Firms

Unit 2: Accounting for Companies

Part B – Financial Statement Analysis

Unit 4: Analysis of Financial Statements

Unit 5: Cash Flow Statement

The official syllabus includes topics such as goodwill, change in profit-sharing ratio, admission, retirement/death, dissolution, share capital, debentures, accounting ratios and Cash Flow Statement.

📌 Official CBSE Syllabus

CBSE Accountancy 2026–27 Official PDF:
CBSE Class 12 Accountancy Syllabus 2026–27

📊 CBSE Question Paper Pattern – Important for Students

The official 2026–27 syllabus gives the following suggested distribution of question typology for Accountancy:

Type of Questions	Marks	Percentage
Remembering & Understanding	32	40%
Applying	24	30%
Analysing, Evaluating & Creating	24	30%
Total	80	100%

This means students should not prepare only definitions. Numericals, application-based questions and case-based thinking are also important.

⭐ 50 Most Important Questions for Class 12 Accountancy 2026–27

PART A – PARTNERSHIP FIRMS

Q1. What is Partnership?

Answer:

Partnership is a relationship between persons who have agreed to share the profits of a business carried on by all or any one of them acting for all.

Easy Understanding:

When two or more persons agree to run a business together and share its profits, it is called partnership.

Example:

A and B start a business and agree to share profits in the ratio 3:2.

They are partners of the firm.

Q2. What is a Partnership Deed? Why is it important?

Answer:

A Partnership Deed is a written agreement containing the terms and conditions agreed upon by the partners.

It normally contains matters such as:

Profit-sharing ratio
Interest on capital
Interest on drawings
Salary or commission to partners
Admission and retirement
Goodwill
Duties and rights of partners

Why important?

It reduces the possibility of disputes between partners because the agreed terms are clearly written.

Q3. What happens when there is no Partnership Deed?

Answer:

In the absence of an agreement, provisions of the Indian Partnership Act, 1932 apply.

Important provisions include:

Profits and losses are shared equally.
No interest on capital is allowed.
No interest on drawings is charged.
No salary or commission is allowed to a partner.
Interest on partner's loan is allowed at the prescribed rate under the Act.

Exam Tip:

Do not confuse interest on capital with interest on partner's loan.

Q4. Differentiate between Fixed and Fluctuating Capital Accounts.

Fixed Capital	Fluctuating Capital
Capital normally remains unchanged	Capital keeps changing
Separate Current Account is generally maintained	Separate Current Account is generally not required
Drawings, interest, salary etc. are recorded in Current Account	These are recorded in Capital Account
Capital changes only when additional capital is introduced or permanently withdrawn	Capital changes frequently

Easy Trick:

Fixed Capital = Capital fixed

Fluctuating Capital = Capital changes

Q5. What is Profit and Loss Appropriation Account?

Answer:

Profit and Loss Appropriation Account is prepared to show how the net profit is distributed among partners.

It includes items such as:

Interest on Capital
Partner's Salary
Partner's Commission
Interest on Drawings
Share of Profit

Easy Understanding:

Profit and Loss Account = Find profit

Profit and Loss Appropriation Account = Distribute profit

Q6. What is Goodwill?

Answer:

Goodwill is the value of the reputation of a business that helps the business earn higher profits compared with other similar businesses.

Factors affecting goodwill:

Good quality products
Location
Reputation
Customer loyalty
Efficient management
Higher profits

Easy Example:

Two shops are located in the same market.

One shop has many regular customers because of its good reputation.

That reputation has goodwill value.

Q7. Calculate Goodwill under Average Profit Method.

Question:

Profits for the last four years are:

₹40,000
₹50,000
₹60,000
₹70,000

Goodwill is valued at 3 years' purchase of average profit.

Solution:

Average Profit:

= (40,000 + 50,000 + 60,000 + 70,000) ÷ 4

= ₹2,20,000 ÷ 4

= ₹55,000

Goodwill:

= Average Profit × Years' Purchase

= ₹55,000 × 3

Goodwill = ₹1,65,000

Q8. What is Super Profit?

Answer:

Super Profit is the excess of actual average profit over normal profit.

Formula:

Super Profit = Average Profit – Normal Profit

And:

Goodwill = Super Profit × Number of Years' Purchase

Example:

Average Profit = ₹80,000

Normal Profit = ₹60,000

Super Profit:

= ₹80,000 – ₹60,000

= ₹20,000

Q9. What is Sacrificing Ratio?

Answer:

Sacrificing Ratio shows the proportion in which existing partners sacrifice their share of profit in favour of a new partner.

Formula:

Sacrificing Ratio = Old Ratio – New Ratio

Example:

A's old share = 1/2

A's new share = 1/3

Sacrifice:

= 1/2 – 1/3

= 1/6

Q10. What is Gaining Ratio?

Answer:

Gaining Ratio shows the proportion in which continuing partners gain the share of a retiring or outgoing partner.

Formula:

Gaining Ratio = New Ratio – Old Ratio

Easy Difference:

Admission → Sacrificing Ratio

Retirement → Gaining Ratio

PARTNERSHIP RECONSTITUTION

Q11. What is Revaluation Account?

Answer:

Revaluation Account is prepared to record changes in the values of assets and liabilities at the time of reconstitution of partnership.

It records:

Increase in assets
Decrease in assets
Increase in liabilities
Decrease in liabilities

Purpose:

To find the profit or loss on revaluation.

Q12. A and B share profits 3:2. C is admitted for 1/5 share. Calculate the new ratio if C acquires his share equally from A and B.

Solution:

C's share = 1/5

C takes equally from A and B.

A's sacrifice = 1/10

B's sacrifice = 1/10

A's new share:

3/5 – 1/10

= 6/10 – 1/10

= 5/10 = 1/2

B's new share:

2/5 – 1/10

= 4/10 – 1/10

= 3/10

C's share = 2/10

New Ratio:

5 : 3 : 2

Q13. What happens to reserves and accumulated profits on admission?

Answer:

Reserves and accumulated profits belonging to the period before admission are distributed among the old partners in their old profit-sharing ratio.

Example:

General Reserve = ₹60,000

Old ratio = 2:1

A gets:

₹60,000 × 2/3 = ₹40,000

B gets:

₹60,000 × 1/3 = ₹20,000

Q14. What is the treatment of goodwill when a new partner is admitted?

Answer:

The treatment depends upon the terms given in the question.

Students should identify:

New partner's share
New partner's contribution for goodwill
Sacrificing partners
Whether goodwill is brought in cash
Whether goodwill account is to be raised or not

Exam Tip:

Do not apply one journal entry to every goodwill question.

Read the adjustment carefully.

Q15. Why is Revaluation Account prepared at the time of admission?

Answer:

It is prepared to record changes in the values of assets and liabilities before the new partner becomes a partner.

The resulting profit or loss is transferred to old partners in their old ratio, because it relates to the period before admission.

RETIREMENT / DEATH OF PARTNER

Q16. What is Gaining Ratio and why is it calculated at retirement?

Answer:

At retirement, the remaining partners gain the share of the retiring partner.

Therefore, the gaining ratio is calculated to determine how the benefit of the retiring partner's share is acquired by continuing partners.

Gaining Ratio = New Ratio – Old Ratio

Q17. How is goodwill adjusted at the time of retirement?

Answer:

The retiring partner is entitled to his share of goodwill.

The continuing partners compensate the retiring partner in their gaining ratio.

Important:

Admission → Sacrificing partners compensate

Retirement → Gaining partners compensate

Q18. What happens to the retiring partner's amount if it is not paid immediately?

Answer:

If the amount due to the retiring partner is not paid immediately, it may be transferred to the Retiring Partner's Loan Account, as required by the question.

Exam Tip:

Read whether the question asks for:

immediate payment, or
transfer to loan account.

Q19. How is deceased partner's share of profit calculated up to the date of death?

Answer:

The deceased partner is entitled to his share of profit earned up to the date of death.

Depending on the information given, profit may be calculated on the basis of:

Time
Sales
Previous year's profit
Other method specified in the question

Important:

Always read the basis given in the question.

Q20. What accounts are prepared on the death of a partner?

Answer:

Important accounts include:

Deceased Partner's Capital Account
Executor's Account
Other accounts required by the question

The deceased partner's amount ultimately becomes payable to the executor/legal representative.

DISSOLUTION OF PARTNERSHIP FIRM

Q21. What is Dissolution of a Partnership Firm?

Answer:

Dissolution of a partnership firm means the complete closure of the business of the firm and settlement of its accounts.

Assets are realised, liabilities are paid and the remaining amount is distributed among partners according to their rights.

Q22. What is a Realisation Account?

Answer:

Realisation Account is prepared at the time of dissolution to determine the profit or loss on realisation of assets and settlement of liabilities.

Main purpose:

Find Realisation Profit/Loss

Q23. Where are assets transferred at the time of dissolution?

Answer:

Assets, except cash/bank and items specifically excluded according to the question, are generally transferred to the debit side of Realisation Account.

Liabilities payable are generally transferred to the credit side of Realisation Account.

Easy Trick:

Assets → Debit Realisation

Liabilities → Credit Realisation

Q24. What is the treatment of unrecorded assets at dissolution?

Answer:

If an unrecorded asset is realised for cash, the cash received is recorded on the credit side of Realisation Account.

Example:

Unrecorded furniture sold for ₹10,000.

Entry:

Cash/Bank A/c Dr. ₹10,000

To Realisation A/c ₹10,000

Q25. What is the treatment of an unrecorded liability paid at dissolution?

Answer:

The amount paid for an unrecorded liability is recorded on the debit side of Realisation Account.

ACCOUNTING FOR COMPANIES – SHARE CAPITAL

Q26. What is Share Capital?

Answer:

Share Capital is the amount raised by a company through the issue of shares.

Example:

A company issues:

1,00,000 shares of ₹10 each.

Share Capital:

= 1,00,000 × ₹10

= ₹10,00,000

Q27. What is Oversubscription of Shares?

Answer:

When applications received are more than the number of shares offered by the company, it is called oversubscription.

Example:

Company offers:

1,00,000 shares

Applications received:

1,50,000 shares

Therefore, the issue is oversubscribed by 50,000 shares.

Q28. What is Pro-rata Allotment?

Answer:

Pro-rata allotment means shares are allotted to applicants in a fixed proportion when the issue is oversubscribed.

Example:

Applications are received for 2,00,000 shares.

Shares allotted = 1,00,000.

Ratio:

2 : 1

An applicant applying for 2,000 shares may receive 1,000 shares, subject to the terms of the question.

Q29. What is Forfeiture of Shares?

Answer:

Forfeiture means cancellation of shares by the company because the shareholder fails to pay the required amount on shares, according to the terms of issue.

Important:

Forfeiture is generally related to non-payment of calls.

Q30. What is Reissue of Forfeited Shares?

Answer:

After forfeiture, the company may issue the forfeited shares again according to the applicable rules.

Important Rule:

The discount allowed on reissue of forfeited shares should not exceed the amount forfeited on those shares.

Q31. Calculate the maximum discount on reissue.

Question:

A company forfeited 1,000 shares on which ₹6 per share had been received.

What is the maximum discount that can be allowed on reissue?

Solution:

Amount forfeited:

= 1,000 × ₹6

= ₹6,000

Therefore:

Maximum Reissue Discount = ₹6,000

Q32. What is Calls in Advance?

Answer:

When a shareholder pays an amount before it becomes due, the amount is called Calls in Advance.

It is a liability of the company until the relevant call becomes due.

Q33. What are Calls in Arrears?

Answer:

When a shareholder fails to pay the amount due on a call, the unpaid amount is called Calls in Arrears.

Easy Difference:

Advance = Paid early

Arrears = Not paid on time

DEBENTURES

Q34. What is a Debenture?

Answer:

A debenture is an instrument acknowledging a company's debt.

The debenture holder is a creditor of the company, not an owner.

Easy Difference:

Shareholder = Owner

Debenture holder = Creditor

Q35. State two differences between Shares and Debentures.

Shares	Debentures
Represent ownership	Represent debt
Shareholder is owner	Debenture holder is creditor
Dividend is return on shares	Interest is return on debentures
Generally voting rights may be available to shareholders	Debenture holders generally do not have voting rights as members

Q36. What does issue of debentures at premium mean?

Answer:

When debentures are issued for an amount greater than their face value, they are issued at premium.

Example:

Face value = ₹100

Issue price = ₹110

Premium = ₹10

Therefore:

Issue at 10% premium

Q37. What is Issue of Debentures for Consideration Other Than Cash?

Answer:

Sometimes a company purchases an asset or business and issues debentures instead of paying cash.

This is called issue of debentures for consideration other than cash.

Example:

Machinery purchased for ₹5,00,000.

Company issues debentures of ₹5,00,000 to the vendor.

No cash is paid to the vendor.

Q38. What is Debentures as Collateral Security?

Answer:

Debentures may sometimes be issued as additional security for a loan taken by the company.

This is known as debentures issued as collateral security.

Exam Tip:

Read the question carefully because accounting treatment depends on the method specified.

FINANCIAL STATEMENT ANALYSIS

Q39. What is Financial Statement Analysis?

Answer:

Financial Statement Analysis means examining financial statements to understand the financial performance and financial position of a business.

It helps users understand:

Profitability
Liquidity
Solvency
Efficiency

Q40. What are the main tools of Financial Statement Analysis?

Answer:

Important tools are:

Comparative Statements
Common Size Statements
Ratio Analysis
Cash Flow Analysis

Memory Trick:

C – C – R – C

Comparative → Common Size → Ratios → Cash Flow

Q41. What is Current Ratio? Calculate it.

Formula:

Current Ratio = Current Assets ÷ Current Liabilities

Question:

Current Assets = ₹4,00,000

Current Liabilities = ₹2,00,000

Solution:

Current Ratio:

= ₹4,00,000 ÷ ₹2,00,000

= 2 : 1

Meaning:

The business has ₹2 of current assets for every ₹1 of current liability.

Q42. Calculate Quick Ratio.

Question:

Current Assets = ₹5,00,000

Inventory = ₹1,00,000

Prepaid Expenses = ₹20,000

Current Liabilities = ₹2,00,000

Step 1:

Quick Assets:

= Current Assets – Inventory – Prepaid Expenses

= ₹5,00,000 – ₹1,00,000 – ₹20,000

= ₹3,80,000

Step 2:

Quick Ratio:

= ₹3,80,000 ÷ ₹2,00,000

Quick Ratio = 1.9 : 1

Q43. Calculate Debt-Equity Ratio.

Question:

Long-term Debt = ₹3,00,000

Shareholders' Funds = ₹6,00,000

Formula:

Debt-Equity Ratio = Long-term Debt ÷ Shareholders' Funds

= ₹3,00,000 ÷ ₹6,00,000

Debt-Equity Ratio = 0.5 : 1

Q44. Calculate Inventory Turnover Ratio.

Question:

Cost of Revenue from Operations = ₹6,00,000

Opening Inventory = ₹1,00,000

Closing Inventory = ₹2,00,000

Average Inventory:

= (Opening Inventory + Closing Inventory) ÷ 2

= (₹1,00,000 + ₹2,00,000) ÷ 2

= ₹1,50,000

Inventory Turnover Ratio:

= ₹6,00,000 ÷ ₹1,50,000

Inventory Turnover Ratio = 4 Times

Q45. Calculate Gross Profit Ratio.

Question:

Revenue from Operations = ₹10,00,000

Gross Profit = ₹2,50,000

Formula:

Gross Profit Ratio = Gross Profit ÷ Revenue from Operations × 100

= ₹2,50,000 ÷ ₹10,00,000 × 100

Gross Profit Ratio = 25%

CASH FLOW STATEMENT

Q46. What is a Cash Flow Statement?

Answer:

A Cash Flow Statement shows the inflows and outflows of cash and cash equivalents during an accounting period.

It helps us understand:

Where cash came from
Where cash was used
Increase/decrease in cash

CBSE 2026–27 specifically prescribes preparation of the Cash Flow Statement using the Indirect Method as per AS 3 (Revised).

Q47. What are the three activities of Cash Flow Statement?

Answer:

There are three major classifications:

1. Operating Activities

Related to the main revenue-producing activities.

Example:

Cash received from customers

2. Investing Activities

Related to long-term assets and investments.

Example:

Purchase of machinery

3. Financing Activities

Related to capital and borrowings.

Example:

Issue of shares

Easy Trick:

O – I – F

O = Operations

I = Investments

F = Financing

Q48. How is depreciation treated under the Indirect Method?

Answer:

Depreciation is a non-cash expense.

It reduces accounting profit but does not involve an actual cash payment.

Therefore:

Depreciation is added back to profit.

Example:

Profit before Tax = ₹3,00,000

Depreciation = ₹40,000

Adjusted amount:

₹3,00,000 + ₹40,000

= ₹3,40,000

Q49. What is the treatment of increase in current assets and current liabilities?

Answer:

Remember this very important rule:

Current Assets

Increase → Less

Decrease → Add

Current Liabilities

Increase → Add

Decrease → Less

Example:

Trade Receivables increase by ₹20,000.

Trade Receivables are a current asset.

Therefore:

₹20,000 → Less

Trade Payables increase by ₹15,000.

Trade Payables are a current liability.

Therefore:

₹15,000 → Add

Q50. Calculate Cash Flow from Operating Activities.

Question:

From the following information, calculate Cash Flow from Operating Activities:

Profit before Tax = ₹4,00,000
Depreciation = ₹50,000
Profit on Sale of Machinery = ₹20,000
Increase in Trade Receivables = ₹30,000
Increase in Trade Payables = ₹25,000
Tax Paid = ₹40,000

Solution:

Particulars	₹
Profit before Tax	4,00,000
Add: Depreciation	50,000
Less: Profit on Sale of Machinery	(20,000)
Less: Increase in Trade Receivables	(30,000)
Add: Increase in Trade Payables	25,000
Less: Tax Paid	(40,000)
Cash Flow from Operating Activities	3,85,000

Final Answer:

Cash Flow from Operating Activities = ₹3,85,000

🎯 BONUS: 10 SUPER-IMPORTANT ONE-LINE REVISION QUESTIONS

These are excellent for last-minute revision.

1. Admission of Partner → Which ratio?

Sacrificing Ratio

2. Retirement of Partner → Which ratio?

Gaining Ratio

3. Depreciation in Cash Flow?

Add

4. Profit on Sale of Asset?

Less from operating profit

5. Loss on Sale of Asset?

Add to operating profit

6. Increase in Current Asset?

Less

7. Increase in Current Liability?

Add

8. Purchase of Machinery?

Investing Activity

9. Issue of Shares?

Financing Activity

10. Cash Flow Statement method prescribed by CBSE?

Indirect Method

The 2026–27 CBSE syllabus specifically includes depreciation/amortisation, profit or loss on sale of assets and investments, dividend and tax adjustments; it also specifies the treatment of bank overdraft/cash credit as short-term borrowings and current investments as marketable securities unless otherwise specified.

📌 Most Important Formulas for Quick Revision

Partnership

Average Profit = Total Profits ÷ Number of Years

Super Profit = Average Profit – Normal Profit

Goodwill = Super Profit × Years' Purchase

Sacrificing Ratio = Old Ratio – New Ratio

Gaining Ratio = New Ratio – Old Ratio

Accounting Ratios

Current Ratio = Current Assets ÷ Current Liabilities

Quick Ratio = Quick Assets ÷ Current Liabilities

Debt-Equity Ratio = Long-term Debt ÷ Shareholders' Funds

Inventory Turnover Ratio = Cost of Revenue from Operations ÷ Average Inventory

Gross Profit Ratio = Gross Profit ÷ Revenue from Operations × 100

Net Profit Ratio = Net Profit ÷ Revenue from Operations × 100

Cash Flow

Current Asset ↑ = Less

Current Asset ↓ = Add

Current Liability ↑ = Add

Current Liability ↓ = Less

Depreciation = Add

Profit on Sale of Asset = Less

Loss on Sale of Asset = Add

🧠 How to Prepare These 50 Questions

Don't try to memorise all 50 answers in one day.

Use this 5-step method:

Day 1 – Partnership Questions 1–15

Day 2 – Retirement + Dissolution Questions 16–25

Day 3 – Share Capital + Debentures Questions 26–38

Day 4 – Financial Statement Analysis Questions 39–45

Day 5 – Cash Flow Questions 46–50

Day 6 Solve the numerical questions without looking at the solutions.

Day 7 Take a self-test.

🔥 Board Exam Answer-Writing Tips

For Theory Questions

Use:

Meaning → Explanation → Example

Do not write unnecessarily long answers.

For Numerical Questions

Always write:

Step 1 Formula

Step 2 Working

Step 3 Calculation

Step 4 Final Answer

For example:

Current Ratio = Current Assets ÷ Current Liabilities

Then substitute the figures.

This makes your answer easier to check.

⚠️ 10 Common Mistakes Students Make

1. Confusing Sacrificing Ratio and Gaining Ratio

2. Forgetting to calculate average profit

3. Using the wrong ratio for distribution of reserves

4. Confusing Calls in Advance with Calls in Arrears

5. Confusing shareholders with debenture holders

6. Forgetting the treatment of forfeited shares

7. Using Current Assets instead of Quick Assets

8. Adding increase in debtors instead of subtracting it

9. Subtracting depreciation in Cash Flow Statement

10. Confusing Investing and Financing Activities

📘 CBSE Official Sample Paper

CBSE provides Sample Question Papers and Marking Schemes to help students understand the structure and style of assessment.

Official CBSE Class XII SQP Page

CBSE Class XII Sample Question Papers & Marking Schemes

The official page currently lists the 2025–26 Class XII Accountancy SQP and Marking Scheme. The Accountancy paper is 80 marks and 3 hours and includes Part A and Part B options.

Official Sample Paper Archive

CBSE Sample Question Paper Archive

Important for 2026–27: At the time of preparing these notes, the official CBSE site did not show a 2026–27 Accountancy SQP in the Class XII SQP listing I could verify. Therefore, students should use the official CBSE Academic website and check the Class XII SQP section when the 2026–27 Accountancy SQP is released.

📚 Official CBSE Syllabus

For the CBSE Class 12 Accountancy 2026–27 syllabus, use the official PDF:

CBSE Accountancy 2026–27 Official Syllabus

The official syllabus confirms the major areas covered in this article, including Partnership Firms, Accounting for Companies, Financial Statement Analysis, Accounting Ratios and Cash Flow Statement.

🏆 Final Revision Checklist

Before the Board Exam, make sure you can solve these without help:

☑ Goodwill – All important methods
☑ Sacrificing Ratio
☑ Gaining Ratio
☑ Revaluation Account
☑ Admission of Partner
☑ Retirement of Partner
☑ Death of Partner
☑ Dissolution
☑ Realisation Account
☑ Oversubscription
☑ Pro-rata Allotment
☑ Forfeiture
☑ Reissue
☑ Debentures
☑ Financial Statement Analysis
☑ Current Ratio
☑ Quick Ratio
☑ Debt-Equity Ratio
☑ Inventory Turnover Ratio
☑ Gross Profit Ratio
☑ Cash Flow Statement
☑ Operating Activities
☑ Investing Activities
☑ Financing Activities
☑ Indirect Method
☑ Working Capital Adjustments

🎯 Final Exam Mantra

CONCEPT → FORMULA → WORKING → CALCULATION → FINAL ANSWER

Accountancy becomes easier when you understand the treatment instead of only memorising the answer.

Practice these 50 questions chapter-wise, then solve the official CBSE sample paper under exam conditions.

📖 Keep Revising. Keep Practising. Keep Improving.

CommerceWallah12 | Shobhan Joshi

CBSE Class 12 Accountancy – Easy Notes for Board Exam Preparation

📚 Also Read - Important for 2026:
👉 Class 12 All Chapters Notes
👉 Class 11 Commerce Notes

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