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ICSE Class 12 Accountancy — Concept Maps

ICSE Class 12 Accountancy concept maps, chapter by chapter across 10 chapters. Follows the ICSE / ISC syllabus.

How Concept Maps Help

  1. See connections — how the topics in a chapter relate to each other.
  2. Quick overview — scan a chapter's structure before re-reading it.
  3. Make your own — redraw a map from memory to test yourself.

Chapter-Wise Concept Maps — 10 Chapters

1

Partnership Accounts : Fundamentals of Partnership

4 maps
Partnership Profit Distribution Decision Tree — Start: Calculate Net Profit: Is Partnership Deed Present?
Partnership Accounts: Chapter Overview — root（（Partnership
Partnership Accounts: Complete Chapter Overview — Partnership Accounts: Meaning and Features, Partnership Deed, Absence of Deed Rules, Capital Accounts
Partnership as a business relationship and its accounting treatment — Partnership as a business relationship and its accounting treatment: Meaning of partnership, Features of partnership, Legal framework, Partnership deed
See the Partnership Accounts : Fundamentals of Partnership maps
2

Partnership Accounts : Goodwill- Concept and Valuation

4 maps
Correct vs Incorrect: Adjustments to Calculate Actual Average Profit — Reported Profit for Each Year: Adjustment Needed?
Goodwill: Complete Concept Map — Goodwill: Meaning, Nature, Types, Factors Affecting
Goodwill — Complete Chapter Overview — Goodwill: Meaning, Nature, Types, Factors Affecting
Goodwill in partnership accounts as an intangible asset and its valuation methods — Goodwill in partnership accounts as an intangible asset and its valuation methods: Meaning of Goodwill, Definitions of Goodwill, Nature of Goodwill, Features of Goodwill
See the Partnership Accounts : Goodwill- Concept and Valuation maps
3

Reconstitution of Partnership : Admission of a Partner

4 maps
Overview of Admission of a Partner: Key Concepts — Admission of Partner: Legal Aspect, New Profit Sharing Ratio, Sacrificing Ratio, Goodwill Treatment
Admission of a Partner — Complete Concept Map — Admission of Partner: Why Admit, Rights Acquired, Key Calculations, Goodwill Treatment
Chapter Overview: Admission of a Partner — Admission of Partner: Reconstitution, Rights of New Partner, Key Calculations, Goodwill Treatment
Admission of a Partner as a mode of reconstitution of partnership — Admission of a Partner as a mode of reconstitution of partnership: Reconstitution of Partnership, Admission of New Partner, New Partner’s Rights, New Profit Sharing Ratio
See the Reconstitution of Partnership : Admission of a Partner maps

7 more chapters below

Interactive concept maps for all 10 chapters in Super Tutor.

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Frequently Asked Questions

Where can I find ICSE Class 12 Accountancy Concept Maps?

This page has concept maps for 10 chapters of ICSE Class 12 Accountancy for the board exams 2027. Each chapter links to its own page with the full set.

Go through the syllabus first, then work chapter by chapter: learn the ideas, practise questions, and revise with notes and flashcards. Leave time at the end to revise every chapter once more under timed conditions.

Browse Concept Maps by Chapter

10 chapters

1

Partnership Accounts : Fundamentals of Partnership

2

Partnership Accounts : Goodwill- Concept and Valuation

3

Reconstitution of Partnership : Admission of a Partner

4

Reconstitution of Partnership : Retirement of a Partner

5

Reconstitution of Partnership : Death of a Partner

6

Partnership Accounts : Dissolution of Firm

7

Joint Stock Accounts : Issue of Share

8

Joint Stock Accounts : Issue of Debentures

9

Joint Stock Company Accounts : Redemption of Debenture

10

Final Accounts of Companies

More Accountancy Resources

ICSE Class 12

Practice Quiz

Test yourself with quick quizzes

Important Questions

Exam-style questions with answers

Revision Notes

Key concepts and quick revision points

Formula Sheet

The formulas of each chapter in one place

Chapter Summary

Understand each chapter at a glance

Study Plan

Week-by-week preparation schedule

Flashcards

Quick-fire cards for active recall practice

Syllabus

Chapter list and the topics in each

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