NCERT Book Class 12 Accountancy Computerised Accounting Spreadsheet

Accountancy
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Access the official NCERT textbook for Class 12 Accountancy, updated for the 2026-27 academic session. This digital resource provides the foundational knowledge required for exam success and conceptual clarity.

Access Computerised Accounting System Chapter 02 Spreadsheet for Class 12 Accountancy

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INTRODUCTION
 
A spreadsheet is a configuration of rows and columns. Rows are horizontal vectors while columns are vertical vectors. A spreadsheet is also known as a worksheet. It is used to record, calculate and compare numerical or financial data. Each value can either be an independent (i.e. basic) value or it may be derived on the basis of values of other variables. The derived value is the outcome of an arithmetic expression and/or a function (i.e. a formula).
Spreadsheet application (sometimes referred to simply as spreadsheet) is a computer program that allows us to add (i.e. enter) and process data. We shall understand spreadsheet with the help of MS-Excel (or simply, Excel), which is one of the Microsoft Office Suite of software.
 
NCERT Class 12 Accountancy Computerised Accounting Spreadsheet
 
The current version of Excel is Excel 2007 and has a completely redesigned user interface. The Excel 2007 is now designed with a series of horizontal tabs known as “Ribbon” (Figure 2.1).
These tool bars are changed using tabs at the top. This layout is very easy to use than the previous versions of Excel. On clicking with left button of mouse at “Office Button” ; we will be able to open an old workbook or create a new one or can save the workbook or can print which were earlier available in previous version of Excel in File menu.
 
2.1 BASIC CONCEPTS OF SPREADSHEET

A file in Excel is known as a “Workbook”. A workbook is a collection of a number of “Worksheets” (Figure 2.2). By default, three sheets, namely Sheet 1, Sheet 2, and Sheet 3 are available to users. At a time, only one worksheet can be made as “Active Worksheet” and that worksheet is available to a user for carrying out operations. An active worksheet’s name will be shown in bold letters in the “Sheet Tab” at the bottom left of the screen.
 
 

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Official NCERT Textbook PDF: Class 12 Accountancy Computerised Accounting System Chapter 02 Spreadsheet

NCERT Book Class 12 Accountancy Computerised Accounting System Chapter 02 Spreadsheet

Secure your copy of the NCERT Textbook for Class 12 Accountancy Computerised Accounting System Chapter 02 Spreadsheet. Widely adopted across educational institutions, final question papers map directly to the framework outlined in this chapter.

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FAQs

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Does this Accountancy book follow the latest NCERT rationalized syllabus?

Yes, our collection of Class 12 Accountancy NCERT books follow the 2026 rationalization guidelines. All deleted chapters have been removed and has latest content for you to study.

Why is it better to download NCERT Book Class 12 Accountancy Computerised Accounting Spreadsheet chapter-wise?

Downloading chapter-wise PDFs for Class 12 Accountancy allows for faster access, saves storage space, and makes it easier to focus in 2026 on specific topics during revision.

Are these NCERT books for Class 12 Accountancy sufficient for scoring 100%?

NCERT books are the main source for NCERT exams. By reading NCERT Book Class 12 Accountancy Computerised Accounting Spreadsheet line-by-line and practicing its questions, students build strong understanding to get full marks in Accountancy.