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
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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
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