Class 12th accountancy
accountancy
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
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.
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
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.
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.
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
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
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
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
Chapter 10: ACCOUNTING RATIOS
ACCOUNTING RATIOS : Meaning of Ratio: It is an arithmetical expression of relationship between two interdependent or related items.
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