Accountancy Class - 12 (CBSE Board)

Book excerpt: Part 'A' : Accounting for Not-for-Profit Organisations and Partnership Firms 1. Accounting for Not-for-Profit Organisations, 2. Accounting for Partnership Firms—Fundamentals 3. Goodwill : Meaning, Nature, Factors Affecting and Methods of Valuation 4. Reconstitution of Partnership—Change in Profit-Sharing Ratio among the Existing Partners 5. Admission of a Partner 6. Retirement of a Partner 7. Death of a Partner 8. Dissolution of Partnership Firm Part 'B' : Company Accounts and Financial Statements Analysis 1. Company : General Introduction 2. Share and Share Capital 3. Accounting for Share Capital : Issue of Shares 4. Forfeiture and Re-Issue of Shares 5. Disclosure or Presentation of Share Capital in Company’s Balance Sheet 6. Issue of Debentures 7. Redemption of Debentures 8. Financial Statements of a Company : Balance Sheet and Statement of Profit and Loss 9. Analysis of Financial Statements 10. Tools for Financial Statement Analysis : Comparative Statements 11. Common-Size Statements 12. Accounting Ratios 13. Cash Flow Statement l Latest Model Paper l Board Examination Paper