CBSE Class 12 2026-27 Session

T.S. Grewal's Double Entry Book Keeping - Accounting For Companies (Vol. 2): Textbook for CBSE Class 12 (2026-27 Session)

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Author: T.S. Grewal, H.S. Grewal, CA.(Dr.) G.S. Grewal, R.K. Khosla

T.S. Grewal's Accountancy Textbook for CBSE Class 12 - (Vol. 2)

First published in 1970, this is the 56th edition of the highly esteemed Double Entry Book Keeping (Accounting for Companies - Volume 2). Authored by the expert team of T.S. Grewal, H.S. Grewal, CA. (Dr.) G.S. Grewal and R.K. Khosla, this 12th accountancy book remains the benchmark for CBSE Class 12 students. Prepared strictly for the Academic Session 2026–27, it fully incorporates the accounting treatments specified by NCERT and the essential provisions of the Companies Act, 2013.

Examination-Oriented Assessment Design

To help students ace their board exams, this TS Grewal class 12 book features a significantly increased number of objective assessments.

Diverse Question Bank: It includes a sizeable number of Multiple Choice Questions (MCQs), Assertion-Reason Based MCQs, Missing Value Questions, and Case Study Based MCQs.
Competency Focus: Aligning with the latest CBSE requirements, it heavily incorporates Competency Based Questions to test real-world application.
Board Papers Integrated: Questions from the 2025 Examination and the CBSE Sample Question Paper 2026 have been smartly embedded either as practical exercises or solved illustrations.
Dedicated Revision Section: The book concludes with an exhaustive archive of Past Examinations and Sample Papers Questions, meticulously separated into Part A (Accounting Theory) and Part B (Practical Problems).

Cost-Effective Smart Learning

A core feature of this TS Grewal Accountancy Class 12 textbook is its use of scannable technology. By scanning the relevant QR codes inside the chapters, students can access additional material without increasing the physical volume or the price of the book. These scans provide:

Additional Illustrations, Questions, and Very Short Answer Type Question's.
Step-by-step Flow Charts that visually explain complex accounting processes and entries.

Students can further supplement their studies by registering for free on the 'GCL for Accountancy' App (available on iOS and Android). The app offers about 3,000 objective questions in a timed test format, complete with detailed reasoning for correct answers and a comprehensive post-test performance review (Time Analysis and Category-wise difficulty).

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What's Inside This Book

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Latest Syllabus

Fully updated as per current board syllabus with rationalized topics and latest guidelines.

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NCERT Aligned

Includes NCERT & Exemplar based questions to build solid baseline concepts for exams.

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Chapter Review

MCQs, statement variations, and objective questions at the end of every single chapter.

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Quick Recap

Key concepts, core definitions, and formulas mapped out for fast final revisions.

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Practice Papers

Self-practice test papers designed rigorously for high-impact exam preparation.

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Graded Exercises

Well-graded practice problems starting from basic levels to highly advanced application stages.

Why Buy From Us

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Genuine Product

100% authentic academic textbooks sourced directly from Sultan Chand & Sons publisher warehouse.

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Easy Returns

Hassle-free, smooth exchange policy within 7 days of order delivery for damaged or incorrect books.

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Secure Payment

All transactions are fully encrypted. Supports UPI, credit cards, net banking, and secure gateways.

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75+ Years Trusted

Serving Indian students, top schools, teachers, and prestigious educational boards since 1950.

Chapters Covered

📖 View Complete Table of Contents +

T.S. Grewal's Class 12 Chapters(Vol. 2)

Volume 2 provides laser-focused coverage of corporate accounting through the following chapters:

Chapter 8: Accounting for Share Capital
Chapter 9: Issue of Debentures

About The Authors

T.S. Grewal

Legendary Commerce Educator | Academic Author | Alumnus, Harvard Business School (ITP)

Prof. T.S. Grewal was a visionary academician who revolutionized accountancy education in India. A Gold Medalist from Calcutta University and an alumnus of the prestigious International Teachers Program at Harvard Business School, he dedicated his life to simplifying complex accounting concepts. He authored benchmark textbooks, including Double Entry Book Keeping and Advanced Accounts, transforming how the subject is taught. Today, his enduring legacy and concept-based approach continue to guide generations of commerce students and teaching professionals nationwide.

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H.S. Grewal

Chartered Accountant | Commerce Educator | Alumnus, SRCC

CA. H.S. Grewal is a Fellow Chartered Accountant (FCA) and a graduate of Shri Ram College of Commerce, University of Delhi. With over 30 years of experience in professional practice and commerce education, he has co-authored and revised the renowned T.S. Grewal Accountancy series. His expertise lies in financial accounting and the transition from single-entry to accrual-based double-entry accounting systems, making complex concepts accessible to students and educators.

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CA. (Dr.) G. S. Grewal

Chartered Accountant & Veteran Educator | Ph.D. in Banking Finance | Co-Author, T.S. Grewal Series

CA. (Dr.) G. S. Grewal is an eminent Chartered Accountant and academician with over 40 years of combined experience in corporate practice and teaching. An alumnus of SRCC with a Ph.D. from the University of Southern California, he brings profound industry and legal expertise to his role in revising the benchmark T.S. Grewal accountancy textbooks series for CBSE and ISC. Recognized by the ICAI for his academic contributions, he actively serves on its Board of Studies and has been a vital member of CBSE and NCERT syllabus committees.

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R.K. Khosla

Educator with 50+ years of teaching experience | Academic Author & Veteran Faculty

Mr. R.K. Khosla is an eminent commerce academician with nearly 50 years of distinguished teaching experience in the field of accounting. A seasoned educator, he has served as a faculty member for the Northern India Regional Council (NIRC) of the Institute of Company Secretaries of India (ICSI) and formerly for the NIRC of the Institute of Chartered Accountants of India (ICAI). He is widely recognized as the co-author of the premier accounting textbook series for CBSE and ISC Class 11 and 12 examinations, including T. S. Grewal’s Double Entry Book Keeping, Analysis of Financial Statements, and Management Accounting.

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Bcoz this books are easy and providing clear cut direction for slow learner and high achievers

Bcoz this books are easy and providing clear cut direction for slow learner and high achievers.

Great

Great

Good book for 24 marks

good quality book

Packaging was not good but overall good

Packaging was not good but overall good experience

Awesomeness

Awesomeness loaded

I got my bookswithout any hassle and in good

I got my bookswithout any hassle and in good condition

A comprehensive guide to accountancy.

The author explains complex concepts in a simple and concise manner.
The book includes numerous practice questions and examples to help students reinforce their understanding

Frequently Asked Questions

Students often get confused about the syllabus split across volumes. Volume 2 is strictly dedicated to "Accounting for Companies" and covers two major chapters: Chapter 8 (Accounting for Share Capital) and Chapter 9 (Issue of Debentures).

Absolutely. To align with the 2026-27 CBSE mandate, the book has significantly increased its objective question bank. It now features a large number of Competency-Based Questions, Assertion-Reason MCQs, Missing Value Questions, and Case Study-Based MCQs tailored specifically for share capital and debentures.

Yes. Volume 2 covers only Accounting for Companies. Students studying the complete CBSE Class 12 Accountancy syllabus should also use Volume 1 (Accounting for Partnership Firms) and Analysis of Financial Statements to cover the entire course.

Yes, the conceptual clarity built through Company Accounts topics like Share Capital and Debentures in this book is commonly considered a strong foundation for further studies in CA Foundation, CMA Foundation, and CS Executive.

To prevent the physical book from becoming too bulky and expensive, extra resources have been digitized. Scanning the QR codes gives you instant access to additional illustrations and practice questions. Furthermore, the free 'GCL for Accountancy' app provides a bank of around 3,000 objective questions in a timed test format, complete with detailed performance analytics.

T.S. Grewal has remained one of the most widely used Accountancy textbooks because of its structured explanations, extensive practical questions, board-oriented approach, and consistent updates in line with the latest CBSE syllabus. It is also commonly recommended by teachers for Company Accounts preparation.

Yes. The latest edition has been prepared according to the current CBSE syllabus and incorporates the provisions of the Companies Act, 2013, along with the NCERT framework.

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T.S. Grewal's Double Entry Book Keeping - Accounting For Companies (Vol. 2): Textbook for CBSE Class 12 (2026-27 Session)

T.S. Grewal's Double Entry Book Keeping - Accounting For Companies (Vol. 2): Textbook for CBSE Class 12 (2026-27 Session)