NCERT Class 12 Book, Accountancy Part 1, Download Pdf,



NCERT Class 12 Book, Accountancy Part 1, Download Pdf,

NCERT Class 12 Book, Accountancy Part 1

Contents of the book

Chapter 1       Accounting for Not-for-Profit Organisation,  Meaning and Charac teristics of Not-for-                         Profit Organisation, Accounting Records of Not-for-Profit Organisations, Receipt and                         Payment Account, Income and Expenditure Account, Balance Sheet, Some Peculiar                             Items,  Income and Expenditure Account based on Trial Balance,  Incidental Trading                            Activity 

Chapter 2      Acconnting for Partnership : Basic Concepts,  Nature of Partnership,  Partnership Deed,                      Special Aspects of Partnership Accounts,  Maintenance of Capital Accounts of Partners,                      Distribution of Profit among Partners,  Guarantee of Profit to a Partner,  Past                                       A4Justments,  Final Accounts 95
Chapter 3     Reconstitution of a Partnership Firm: Admission of a Partner,  Modes of Reconstitution                       of a Partnership Firm,  Admission of a New Partner,  New Profit Sharing Ratio,                                   Sacrificing Ratio,  Goodwill,  Adjustment for Accumulated Profits and Losses,                                     Revaluation of Assets and Reassessment of Liabilities,  A4fustment of Capitals,  Change                     in Profit Sharing Ratio among the Existing Partners

Chapter 4    Reconstitution of a Partnership Firm :  Retirement/Death of a Partner Ascertaining the                      Amount Due to Retiring/Deceased Partner New Profit Sharing Ratio,  Gaining Ratio,                        Treatment of Goodwill,  Adjustment for Revaluation of Assets and Liabilities,                                      Adjustment of Accumulated Profits and Losses,  Disposal of Amount Due to Retiring                            Partner,  Adjustment of Partner's Capital,  Death of a Partner 

Chapter 5     Dissolution of Partnership Firm: Dissolution of Partnership,  Dissolution of a Firm,                           Settlement of Accounts,  Accounting Treatment


NCERT Class 12 Book Accounmancy Part 1

NCERT Class 12 Book Part 2

Contents of the book

Chapter 1         Accounting for Share Capital:  Features of a Company,  Kinds of a Company,  Share                            Capital of a Company,  Nature and Classes of Shares,  Issue of Shares,  Accounting                              Treatment,  Forfeiture of Shares

Chapter 2        Issue and Redemption of Debentures,  Meaning of Debentures,  Distinction between                             Shares and Debentures,  Types of Debentures,  Issue of Debentures,  Over                                             Subscription,  Issue of Debentures for Consideration other than Cash,  Issue of                                     Debentures as a Collateral Security,  Terms of Issue of Debentures,  Interest on                                     Debentures,  Writing off Discount/Loss on Issue of Debentures,  Redemption of                                   Debentures,  Redemption by Payment in Lump Sum,  Redemption by Purchase in                                 Open Market,  Redemption by Conversion,  Sinking Fund Method 

Chapter 3        Financial Statements of a Company:  Meaning of Financial Statements,  Nature of                                 Financial Statements,  Objectives of Financial Statements,  Types of Financial                                     Statements,  Form and Contents of Income Statement,  Form and Contents of Balance                         Sheet,  Some Peculiar Items,  Uses and Importance of Financial Statements,                                         Limitations of Financial Statements 

Chapter 4         Analysis of Financial Statements:  Meaning of Financial Analysis,  Significance of                              Financial Analysis,  Objectives of Financial Analysis,  Tools of Financial Analysis,                              Comparative Statements,  Common Size Statement,  Trend Analysis,  Limitations of                            Financial Analysis 

Chapter 5          Accounting Ratios:  Meaning of Accounting Ratios,  Objectives of Ratio Analysis,                               Advantages of Ratio Analysis,   Limitations of Ratio Analysis,  Types of Ratios,                                    Liquidity Ratios,  Solvency Ratios,  Activity (or Turnover) Ratios,  Profitability                                   Ratios 

Chapter 6          Cash Flow Statement :  Nature of Cash Flow Statements,  Benefits of Cash Flow                                  Statement,  Cash and Cash Equivalents,  Cash Flows,  Classification of Activities for                            the Preparation of Cash Flow Statement,  Ascertaining Cash Flow from Operating                                Activities,  Ascertainment of cash flow from investing and Financing Activities,                                  Preparation of Cash Flow Statement


NCERT Class 12 Book Accountancy Part 2

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