ISC Class 12 Accounts Important Topics 2025 and Usually Difficult, Confusing Concepts

ISC Class 12 Accounts Important Topics 2025: The Council for the Indian School Certificate Examinations has scheduled the ISC Class 12 Accounts 2025 exam on March 19, 2025. Candidates who will be appearing for the ISC Class 12 Accounts exam, can check once the important topics here, which have been analysed based on their weightage. So that they can make their revision plan as per the priority. Based on the previous year’s trends of asking questions, the important topics for ISC 12th Accounts have been made. For instance, "Reconstitution of Partnership” is assumed to be the most important topic of ISC Class 12 Accounts 2025, from which the candidates can expect to get 15 marks questions.

ISC Class 12 Accounts Important Topics 2025

Find out the ISC Class 12 Accounts important topics 2025 here in the given section:

• Reconstitution of Partnership: 15 marks
• Fundamentals of Partnership: 11 marks
• Issue of Shares: 11 marks
• Accounting Application of Electronic Spread Sheet: 10 marks
• Database Management System (DBMS): 10 marks
• Redemption of Debentures: 8 marks
• Dissolution of a Partnership Firm: 8 marks
• Ratio Analysis: 8 marks
• Cash Flow Statement: 8 marks
• Final Accounts of Companies: 7 marks
• Financial Statement Analysis: 4 marks

ISC Class 12 Accounts Difficult Topics 2025

The Board has already released the ISC Class 12 Accounts difficult topics 2025 which are marked as tough by the candidates as well as the experts. Candidates can find out the list of the difficult topics of ISC 12th Accounts here, so that they can prepare those with extra attention and read strategically.

• Calculation of subscribed capital
• Calculation of net gain on reissue of forfeited shares
• Formula and valuation of goodwill by the Average Profit Method
• Determining the amount of Preference Dividend
• Mentioning the head and sub-head of the contingent liability
• Calculation of interest on debentures
• Gain on sale of DRI
• Dissolution of partnership firm- treatment of realisation expenses and the realizable value of furniture
• Calculating the net gain on the reissue of forfeited shares

ISC Class 12 Accounts Confusing Topics 2025

Find out the ISC Class 12 Accounts confusing topics 2025 here in the given section:

• The journal entry for the amount due to the debenture holders
• Adjusting the capital accounts of the continuing partners through cash / current account
• Calculating the depreciation charged on the machine sold while preparing the Cash Flow Statement
• The term ‘dissolution of partnership’
• The journal entry for permanent withdrawal made by a partner
• Journal entry to close the partner’s drawings account when the firm follows the fixed capital method
• Calculating the number of shares issued for cash

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