Class 12th accountancy
accountancy
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Chapter 1: Accounting for Not-for-Profit Organisation
Accounting for Not-for-Profit Organisation : These are the institutions/organisations that are set-up with general or specific objectives for rendering services
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Chapter 2: Accounting for Partnership: Basic Concepts
Accounting for Partnership: Basic Concepts Partnership is an association between two or more persons who agree to do business and share its profits and losses.
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Chapter 3: Reconstitution: Admission of a Partner
Reconstitution: Admission of a Partner According to section 31 of the Indian Partnership Act, 1932, a person can be admitted as a new partner
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Chapter 4: Reconstitution of a Partnership Firm – Retirement and Death of a Partner
Reconstitution of a Partnership Firm – Retirement and Death of a Partner Where the partnership is at will, by giving notice in writing to all the other partners of his intention to retire.
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Chapter 5: Dissolution of Partnership Firm
Dissolution of Partnership Firm : Dissolution of partnership firm is a process in which relationship between partners of firm is dissolved or terminated.
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Chapter 6: Accounting for Share Capital
Accounting for Share Capital : As per section 2(20) of the Companies Act, 2013, "Company means a company incorporated under this Act
- Mock Test
- Sectional Test
- Advance Test
- Previous Year Test
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Chapter 7: ISSUE OF DEBENTURES
ISSUE OF DEBENTURES : Meaning of Debentures as per Section 2(30) of the Companies Act, 2013: Debenture includes debenture stock, bonds and any other instrument
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Chapter 8: FINANCIAL STATEMENTS OF THE COMPANY
FINANCIAL STATEMENTS OF THE COMPANY : An accounting process initiates with journalising of the transactions and ends with the preparation of Trial Balance
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Chapter 9: ANALYSIS OF FINANCIAL STATEMENTS
ANALYSIS OF FINANCIAL STATEMENTS : It is a systematic process of dividing the financial information into simple and valuable elements
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Chapter 10: ACCOUNTING RATIOS
ACCOUNTING RATIOS : Meaning of Ratio: It is an arithmetical expression of relationship between two interdependent or related items.
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Chapter 11: Cash Flow Statement
Cash Flow Statement : Cash Flow: A cash flow is the inflow (receipt) and the outflow (payment) of Cash and Cash equivalents, where cash and cash equivalents