CBSE Class 12 Accountancy Most Repeated Questions Chapter-wise 2027

CBSE Class 12 Accountancy में अच्छे marks लाने के लिए सिर्फ NCERT पढ़ना काफी नहीं है। आपको most repeated questions, numericals, formats और previous-year patterns का practice करना होगा। इस post में हमने Partnership Accounts, Company Accounts, Financial Statement Analysis और Cash Flow Statement के chapter-wise important questions दिए हैं।

ये questions 2027 board exam, pre-board, half-yearly और school tests की revision के लिए बनाए गए हैं। नीचे से आप Class 12 Accountancy Most Repeated Questions 2027 PDF download भी कर सकते हैं।

DOWNLOAD Class 12 Accountancy Most Repeated Questions 2027 PDF

Class 12 Accountancy 2027 Syllabus Overview

CBSE Class 12 Accountancy मुख्य रूप से इन हिस्सों में divided है:

Part A: Accounting for Partnership Firms and Companies
Part B: Financial Statement Analysis
Optional: Computerised Accounting

Board exam में numerical accuracy, correct format, working notes और presentation सबसे ज्यादा marks दिलाते हैं। इसलिए हर chapter के बाद उसके important questions और formats जरूर revise करें।

Partnership Accounts: Most Repeated Questions

Partnership Accounts से हर साल बड़े numerical questions आते हैं। नीचे दिए गए topics से 2027 में questions आने की प्रबल संभावना है।

1. Fundamentals of Partnership

Difference between Fixed Capital and Fluctuating Capital Accounts
Interest on Capital and Interest on Drawings numericals
Profit and Loss Appropriation Account format
Partner’s Current Account format
Guarantee of Profit to a Partner
Past Adjustments and Journal Entries

Most Expected Question:
A, B and C are partners sharing profits in the ratio 3:2:1. Prepare Profit and Loss Appropriation Account after considering interest on capital, salary to partners, interest on drawings and commission.

2. Goodwill: Nature and Valuation

Meaning and factors affecting goodwill
Methods of valuation of goodwill
Average Profit Method
Super Profit Method
Capitalisation Method
Treatment of goodwill at the time of admission, retirement and death

Most Expected Question:
Calculate goodwill by Average Profit Method and Super Profit Method when normal rate of return, average profit and capital employed are given.

3. Admission of a Partner

Sacrificing Ratio and New Profit-Sharing Ratio
Revaluation Account preparation
Treatment of goodwill
Adjustment of capitals
Distribution of accumulated profits, reserves and losses
Journal entries for revaluation of assets and liabilities

Most Expected Question:
X and Y are partners sharing profits equally. Z is admitted for 1/4th share. Calculate new ratio, sacrificing ratio, prepare Revaluation Account and Partners’ Capital Accounts.

4. Retirement and Death of a Partner

Gaining Ratio calculation
Treatment of goodwill
Revaluation Account
Executor’s Account in case of death
Payment to retiring partner
Adjustment of capital accounts

Most Expected Question:
A, B and C are partners. B retires. Calculate gaining ratio, prepare Revaluation Account and show necessary journal entries for goodwill adjustment.

5. Dissolution of Partnership Firm

Difference between dissolution of partnership and dissolution of firm
Realisation Account format
Payment of realisation expenses
Treatment of unrecorded assets and liabilities
Partners’ Capital Accounts and Cash/Bank Account
Insolvency of a partner

Most Expected Question:
Prepare Realisation Account, Partners’ Capital Accounts and Cash Account from the given balance sheet and dissolution adjustments.

Company Accounts: Most Repeated Questions

Company Accounts से share issue, forfeiture, debentures और redemption पर बड़े numericals आते हैं। ये topics 2027 board exam के लिए बहुत important हैं।

6. Accounting for Share Capital

Issue of shares at par and at premium
Journal entries for share issue
Calls in Arrears and Calls in Advance
Pro-rata allotment of shares
Forfeiture of shares
Reissue of forfeited shares
Capital Reserve calculation
Presentation in Balance Sheet

Most Expected Question:
A company issued 1,00,000 equity shares of ₹10 each at a premium of ₹2. Pass journal entries for application, allotment, first call and final call. Also show the extract of Balance Sheet.

7. Issue and Redemption of Debentures

Difference between shares and debentures
Issue of debentures at par, premium and discount
Debentures issued as collateral security
Interest on debentures
Writing off discount/loss on issue of debentures
Redemption of debentures by lump sum payment
Redemption by purchase from open market
Conversion of debentures into shares

Most Expected Question:
A company issued 10,000, 9% debentures of ₹100 each. Pass journal entries for issue, interest and redemption as per the given conditions.

Financial Statement Analysis: Most Repeated Questions

8. Financial Statements of a Company

Format of Balance Sheet as per Schedule III
Classification of assets and liabilities
Shareholders’ Funds, Non-Current Liabilities and Current Liabilities
Notes to Accounts
Reserve and Surplus
Long-term Borrowings

Most Expected Question:
From the given balances, prepare the Balance Sheet of a company as per Schedule III of the Companies Act, 2013.

9. Comparative and Common-Size Statements

Meaning and objectives of Comparative Statement
Preparation of Comparative Income Statement
Preparation of Comparative Balance Sheet
Meaning and uses of Common-Size Statement
Common-Size Income Statement format
Common-Size Balance Sheet format

Most Expected Question:
From the following information, prepare a Comparative Income Statement and interpret the results.

10. Accounting Ratios

यह chapter numericals के लिए सबसे important है। Ratios के formulas याद रखें और Balance Sheet से figures निकालने का practice करें।

Liquidity Ratios: Current Ratio, Quick Ratio
Solvency Ratios: Debt-Equity Ratio, Total Assets to Debt Ratio, Interest Coverage Ratio
Activity/Turnover Ratios: Inventory Turnover Ratio, Trade Receivables Turnover Ratio, Trade Payables Turnover Ratio
Profitability Ratios: Gross Profit Ratio, Operating Ratio, Net Profit Ratio, Return on Investment

Most Expected Questions:

Calculate Current Ratio and Quick Ratio from the given Balance Sheet.
Calculate Debt-Equity Ratio and Interest Coverage Ratio.
Calculate Gross Profit Ratio, Operating Ratio and Net Profit Ratio.
Calculate Inventory Turnover Ratio and Trade Receivables Turnover Ratio.

11. Cash Flow Statement

Difference between Cash Flow Statement and Cash Book
Classification: Operating, Investing and Financing Activities
Cash Flow from Operating Activities by Indirect Method
Treatment of depreciation, goodwill, proposed dividend and tax
Preparation of Cash Flow Statement from Balance Sheet

Most Expected Question:
From the following Balance Sheets and additional information, prepare Cash Flow Statement as per AS-3.

25 Most Repeated Accountancy Questions for 2027

Difference between Fixed Capital and Fluctuating Capital.
Prepare Profit and Loss Appropriation Account.
Calculate interest on capital and interest on drawings.
Explain the treatment of goodwill at the time of admission of a partner.
Calculate sacrificing ratio and new profit-sharing ratio.
Prepare Revaluation Account at the time of admission.
Calculate gaining ratio at the time of retirement.
Prepare Executor’s Account in case of death of a partner.
Prepare Realisation Account at the time of dissolution.
Pass journal entries for issue of shares at premium.
Pass journal entries for forfeiture and reissue of shares.
Calculate Capital Reserve on reissue of forfeited shares.
Pass journal entries for issue of debentures as collateral security.
Calculate interest on debentures.
Prepare Balance Sheet as per Schedule III.
Prepare Comparative Income Statement.
Prepare Common-Size Balance Sheet.
Calculate Current Ratio and Quick Ratio.
Calculate Debt-Equity Ratio and Interest Coverage Ratio.
Calculate Gross Profit Ratio, Operating Ratio and Net Profit Ratio.
Calculate Inventory Turnover Ratio.
Calculate Trade Receivables Turnover Ratio.
Prepare Cash Flow from Operating Activities by Indirect Method.
Classify the given transactions into Operating, Investing and Financing Activities.
Prepare full Cash Flow Statement from two Balance Sheets.

Accountancy Formulas to Revise Daily

Ratio / Concept	Formula
Current Ratio	Current Assets / Current Liabilities
Quick Ratio	Quick Assets / Current Liabilities
Debt-Equity Ratio	Long-term Debt / Shareholders’ Funds
Interest Coverage Ratio	EBIT / Interest
Gross Profit Ratio	Gross Profit / Revenue from Operations × 100
Operating Ratio	Operating Cost / Revenue from Operations × 100
Net Profit Ratio	Net Profit / Revenue from Operations × 100
Inventory Turnover Ratio	Cost of Revenue from Operations / Average Inventory
Trade Receivables Turnover Ratio	Net Credit Revenue from Operations / Average Trade Receivables
Working Capital	Current Assets − Current Liabilities

Best Way to Prepare Accountancy for 2027

NCERT से concepts clear करें – पहले theory और formats समझें।
हर chapter के 20–30 numericals solve करें – खासकर Partnership, Shares, Debentures, Ratios और Cash Flow।
Formats याद रखें – Revaluation Account, Realisation Account, Balance Sheet और Cash Flow Statement का format बिना गलती लिखना आना चाहिए।
Working notes बनाएं – Working notes से examiner को answer समझने में आसानी होती है।
Previous year questions solve करें – Repeated topics पर focus करें।
Weekly mock test दें – Timer लगाकर पूरा paper solve करें।
Presentation improve करें – Date, Particulars, L.F., Dr., Cr. और narration सही लिखें।

7-Day Accountancy Revision Plan

Day	Chapter / Topic
Day 1	Fundamentals of Partnership + P&L Appropriation Account
Day 2	Goodwill + Admission of a Partner
Day 3	Retirement, Death and Dissolution
Day 4	Share Capital: Issue, Forfeiture and Reissue
Day 5	Debentures: Issue and Redemption
Day 6	Comparative Statement, Common-Size Statement and Ratios
Day 7	Cash Flow Statement + Full Mock Test

FAQs

Q1. Class 12 Accountancy में सबसे ज्यादा marks किन chapters से आते हैं?

Partnership Accounts, Company Accounts, Accounting Ratios और Cash Flow Statement से सबसे ज्यादा numerical questions आते हैं।

Q2. क्या ये questions CBSE 2027 board exam के लिए useful हैं?

हाँ। ये chapter-wise important और most repeated questions हैं, जो board exam, pre-board और school exams की revision के लिए helpful हैं।

Q3. Accountancy में 90+ कैसे लाएं?

NCERT, previous-year questions, important numericals, formats और weekly mock tests पर focus करें। हर answer में working notes जरूर दिखाएं।

Q4. Accounting Ratios के लिए कौन-से formulas जरूरी हैं?

Current Ratio, Quick Ratio, Debt-Equity Ratio, Gross Profit Ratio, Operating Ratio, Net Profit Ratio, Inventory Turnover Ratio और Trade Receivables Turnover Ratio सबसे जरूरी हैं।

Q5. Cash Flow Statement कैसे prepare करें?

पहले transactions को Operating, Investing और Financing Activities में classify करें। फिर Indirect Method से Net Cash Flow from Operating Activities calculate करें।

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Final Words

CBSE Class 12 Accountancy में 90+ marks पाने का सबसे आसान तरीका है—important questions को chapter-wise practice करना, formats याद रखना और numericals की daily writing practice करना। ऊपर दिए गए questions को पूरे साल revise करें और board exam से पहले full mock test जरूर दें।

अगर आपको ये notes useful लगे, तो इस post को अपने classmates और WhatsApp study groups में share करें। ऐसे ही free notes, important questions और PDFs के लिए CommerceWallah12.com visit करते रहें।