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Accountancy Part 1 – Class 12

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Description

CONTENTS

Chapter 1 Accounting for Not-for-Profit Organisation 
1.1 Meaning and Characteristics of Not-for-Profit Organisation
1.2 Accounting Records of Not-for-Profit Organisations
1.3 Receipt and Payment Account
1.4 Income and Expenditure Account
1.5 Balance Sheet
1.6 Some Peculiar Items
1.7 Income and Expenditure Account based on Trial Balance
1.8 Incidental Trading Activity

Chapter 2 Accounting for Partnership: Basic Concepts 
2.1 Nature of Partnership
2.2 Partnership Deed
2.3 Special Aspects of Partnership Accounts
2.4 Maintenance of Capital Accounts of Partners
2.5 Distribution of Profit among Partners
2.6 Guarantee of Profit to a Partner
2.7 Past Adjustments
2.8 Final Accounts

Chapter 3 Reconstitution of a Partnership Firm – Admission of a Partner
3.1 Modes of Reconstitution of a Partnership Firm
3.2 Admission of a New Partner
3.3 New Profit Sharing Ratio
3.4 Sacrificing Ratio
3.5 Goodwill
3.6 Adjustment for Accumulated Profits and Losses
3.7 Revaluation of Assets and Reassessment of Liabilities
3.8 Adjustment of Capitals
3.9 Change in Profit Sharing Ratio among the Existing Partners

Chapter 4 Reconstitution of a Partnership Firm – Retirement/Death of a Partner
4.1 Ascertaining the Amount Due to Retiring/Deceased Partner
4.2 New Profit Sharing Ratio
4.3 Gaining Ratio
4.4 Treatment of Goodwill
4.5 Adjustment for Revaluation of Assets and Liabilities
4.6 Adjustment of Accumulated Profits and Losses
4.7 Disposal of Amount Due to Retiring Partner
4.8 Adjustment of Partner’s Capital
4.9 Death of a Partner

Chapter 5 Dissolution of Partnership Firm 
5.1 Dissolution of Partnership
5.2 Dissolution of a Firm
5.3 Settlement of Accounts
5.4 Accounting Treatment

Additional information

NCERT Book Code

12117

Medium

English

Author

National Council of Education Research and Training

Class

12

Subject

Accountancy

Language

English

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