CBSE Class 12 Accountancy Formulas and Ratios
Complete list of CBSE Class 12 Accountancy formulas, ratios, and key equations for board exam 2026.
Every formula and ratio you need for CBSE Class 12 Accountancy — partnership accounts, company accounts, and accounting ratios for your 2026 board exam.
Partnership Accounts Formulas
- Profit-sharing ratio — Old ratio minus New ratio = Sacrificing ratio.
- Gaining ratio — New ratio minus Old ratio.
- Goodwill valuation — Average profit method, Super profit method, Capitalisation method.
- Revaluation account — adjustments for asset/liability changes on admission/retirement.
Company Accounts Formulas
- Issue of shares — premium, discount, forfeiture, and reissue calculations.
- Issue of debentures — interest calculation, premium/discount on redemption.
- Financial statements — Balance Sheet equation: Assets = Liabilities + Capital.
Accounting Ratios
- Current Ratio = Current Assets / Current Liabilities.
- Quick Ratio = Quick Assets / Current Liabilities.
- Debt-Equity Ratio = Long-term Debt / Shareholders Funds.
- Gross Profit Ratio = (Gross Profit / Revenue) x 100.
- Net Profit Ratio = (Net Profit / Revenue) x 100.
- Return on Investment = (Net Profit / Capital Employed) x 100.
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Start Practising — FreeFormula list based on CBSE Class 12 Accountancy syllabus 2026. Last updated: February 2026.
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Start preparing — freeFrequently Asked Questions
Which Accountancy formulas are most important?
Accounting ratios (Current, Quick, Debt-Equity, Profitability ratios) and partnership adjustment formulas are tested every year.
How to remember Accountancy formulas?
Practise problems daily. Understanding the logic behind each formula makes memorisation easier. Create a formula card and revise daily.