Part A: Important Topics and Weightage for Class 12 Accountancy Chapter Name Expected Marks Important Topics 1. Fundamentals of Partnership 6–8 marks 1. Interest on Drawing 2. Past Adjustment 3. Guarantee of Profit 2. Valuation of Goodwill 3 marks 1. Average Profit Method 2. Super Profit Method 3. PSR & Admission 6–10 marks 1. Sacrifice & New Ratio 2. Treatment of Goodwill 3 Capital Adjustment 4. Retirement 6–8 marks 1. Gaining & New Ratio 2. Treatment of Goodwill 3. Capital Adjustment 4. Loan Account 5. Death 4–6 marks 1. Calculation of Profit 2. Deceased Partner’s Share 3. Executor’s Account 6. Dissolution 6–8 marks 1. Journal Entries 2. Realisation Account Part B: Important Topics and Weightage for Class 12 Accountancy Chapter Name Expected Marks Important Topics 1. Issue of Share 14–16 marks 1. Extract Balance Sheet 2. Other than Cash   3. Capital Reserve 4. Forfeiture & Reissue 2. Debenture 8 marks 1. Other than Cash 2. Redemption 3. Interest on Debenture 3. Financial Statements of a Company 3–4 marks 1. Head & Subhead 4. Comparative & Common Size 3–4 marks 1. Format 2. Statement of P&L 5. Ratio Analysis 5–6 marks 1. Solvency Ratios 2. Activity Ratios 3. Profitability 6. Cash Flow Statement 8 marks 1. Operating Activities 2. Investing Activities