Accountancy Part 2 – Class 12

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Chapter 1 Accounting for Share Capital
1.1 Features of a Company
1.2 Kinds of a Company
1.3 Share Capital of a Company
1.4 Nature and Classes of Shares
1.5 Issue of Shares
1.6 Accounting Treatment
1.7 Forfeiture of Shares

Chapter 2 Issue and Redemption of Debentures 
2.1 Meaning of Debentures
2.2 Distinction between Shares and Debentures
2.3 Types of Debentures
2.4 Issue of Debentures
2.5 Over Subscription
2.6 Issue of Debentures for Consideration other than Cash
2.7 Issue of Debentures as a Collateral Security
2.8 Terms of Issue of Debentures
2.9 Interest on Debentures
2.10 Writing off Discount/Loss on Issue of Debentures
2.11 Redemption of Debentures
2.12 Redemption by Payment in Lump Sum
2.13 Redemption by Purchase in Open Market
2.14 Redemption by Conversion
2.15 Sinking Fund Method

Chapter 3 Financial Statements of a Company
3.1 Meaning of Financial Statements
3.2 Nature of Financial Statements
3.3 Objectives of Financial Statements
3.4 Types of Financial Statements
3.5 Form and Contents of Statement of Profit and Loss
3.6 Uses and Importance of Financial Statements
3.7 Limitations of Financial Statements

Chapter 4 Analysis of Financial Statements 
4.1 Meaning of Financial Analysis
4.2 Significance of Financial Analysis
4.3 Objectives of Financial Analysis
4.4 Tools of Financial Analysis
4.5 Comparative Statements
4.6 Common Size Statement
4.7 Trend Analysis
4.8 Limitations of Financial Analysis

Chapter 5 Accounting Ratios 
5.1 Meaning of Accounting Ratios
5.2 Objectives of Ratio Analysis
5.3 Advantages of Ratio Analysis
5.4 Limitations of Ratio Analysis
5.5 Types of Ratios
5.6 Liquidity Ratios
5.7 Solvency Ratios
5.8 Activity (or Turnover) Ratios
5.9 Profitability Ratios

Chapter 6 Cash Flow Statement 
6.1 Nature of Cash Flow Statement
6.2 Benefits of Cash Flow Statement
6.3 Cash and Cash Equivalents
6.4 Cash Flows
6.5 Classification of Activities for the Preparation of Cash Flow Statement
6.6 Ascertaining Cash Flow from Operating Activities
6.7 Ascertainment of cash flow from investing and Financing Activities
6.8 Preparation of Cash Flow Statement

Additional information

NCERT Book Code





National Council of Education Research and Training








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