📚 Tamil Nadu State Board
12th Accountancy
Public Important Questions Guide
✨ 2 Marks ✨ 3 Marks ✨ 5 Marks
10
Chapters
200+
Questions
50+
Illustrations
30+
Important Topics
01
Accounts of Not-for-Profit Organisation
Partnership Accounts Fundamentals
⭐ HIGH PRIORITY
🔥 Important Topics
1.7, 4 1.75 (Imp)
V.S.A Very Short Answer
Q.1 Q.2 Q.3
S.A Short Answer
Q.2 Q.3 Q.4 Q.5
Exercises Problem Questions
4 6 8 9 13 15 16 18 20
Illustrations Worked Examples
2 5 7 8 9 13 14 16 18 20
02
Accounts of Partnership Firms - Fundamentals
Partnership Basics & Profit Sharing
⭐ HIGH PRIORITY
🔥 Important Topics
2.3.1 2.5.1 2.5.2 2.5.3 (Imp)
V.S.A Very Short Answer
Q.1 Q.3 Q.4
S.A Short Answer
Q.2 Q.4
Exercises Problem Questions
1 2 3 6 10 11 12 14 15 16 18 19 21 24
Illustrations Worked Examples
2 3 4 7 10 16 17 18 20 21
03
Reconstitution - Admission of Partner
Partner Admission & Goodwill
⭐ HIGH PRIORITY
🔥 Important Topics
3.5 3.6.3 3.11 (Imp)
V.S.A
Q.1 Q.2 Q.3 Q.5
S.A
Q.1 Q.2 Q.3
Exercises
1 2 3 4 6 8 10 12 15 16 17 18 19 22
Illustrations
2 4 6 9 12 15 17 18 20 21 23
04
Goodwill
Valuation Methods & Treatment
⭐ HIGH PRIORITY
🔥 Important Topics
4.6.3 (Imp) 4.6.1 - Simple Average Profit 4.6.2 - Super Profit Method
V.S.A
Q.1 Q.2 Q.3 Q.4 Q.5
S.A
Q.1 Q.2 Q.3 Q.4 Q.5
Exercises
1 2 3 4 5 6 7 8 9 10 11
Illustrations
2 5 8 9 11
05
Admission of a Partner
Sacrificing Ratio & Goodwill Treatment
⭐ HIGH PRIORITY
🔥 Important Topics
5.5.2 - Sacrificing Ratio 5.6.1 - Goodwill Treatment
V.S.A
Q.1 Q.2 Q.3 Q.5
S.A
Q.1 Q.3
Exercises
1 2 3 4 5 6 7 8 9 10 11 13 15 16 17 18 19 21 23 27
Illustrations
1 2 5 8 9 12 16 17 20 22 26
06
Retirement & Death of a Partner
Gaining Ratio & Settlement
⭐ HIGH PRIORITY
🔥 Important Topics
6.4 - Revaluation of Assets & Liabilities 6.6.1 - Existing Goodwill
V.S.A
Q.1 Q.2 Q.4
S.A
Q.2 Q.3
Exercises
1 2 3 5 7 9 10 11 12 13 15 16 17 18 19 20 21 22
Illustrations
2 3 4 6 8 10 11 12 13 14 15 16 17 18 20 22
07
Company Accounts - Issue of Shares
Share Capital & Instalments
⭐ HIGH PRIORITY
🔥 Important Topics
7.5 - Division of Share Capital 7.6 - Issue of Equity Shares 7.8 - Issue in Instalments 7.8.3 - Calls in Advance 7.8.4 - Call in Arrear 7.9 - Issue for Lumpsum 7.10 - Issue Other Than Cash
V.S.A
Q.1 Q.2 Q.4 Q.5
S.A
Q.1 Q.2 Q.4 Q.5
Exercises
1 2 3 5 7 9 12 15 16 18 19 20
Illustrations
2 3 6 7 10 11 12 13 15 17 19 20
08
Financial Statement Analysis
Common Size & Trend Analysis
📊 ANALYSIS
🔥 Important Topics
8.4.2 - Objectives 8.7 - Common Size Statement 8.8 - Trend Analysis
V.S.A
Q.1 Q.3 Q.4
S.A
Q.2 Q.4 Q.5
Exercises
1 2 3 4 5 7 10 13 15
Illustrations
2 4 5 7 9 12 14 15
09
Ratio Analysis
Objectives & Advantages
📈 RATIOS
🔥 Important Topics
9.4 - Objectives of Ratio Analysis 9.7 - Advantages of Ratio Analysis
V.S.A
Q.1 Q.3 Q.4
S.A
Q.1 Q.3 Q.4
Exercises
3 7 10 12 14 18 19
Illustrations
1 4 6 8 10 12 14 15 17 19
10
Computerised Accounting System
Tally with GST Package
💻 TALLY
🔥 Important Topics
10.6 - Application of CAS (Tally with GST)
V.S.A
Q.1 Q.2 Q.4 Q.5
S.A
Q.1 Q.2 Q.3
Exercises
1 2
💡 Study Tips
For Theory Questions
- • Focus on definitions and concepts
- • Practice writing short answers
- • Memorize key formulas
For Problem Questions
- • Practice illustrations first
- • Solve exercises systematically
- • Time yourself while practicing
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