Analysis of financial statements class 12 pdf
TS Grewal Accountancy Class 12 Solutions Volume 1 & 2This contains complete details about the course structure, exam pattern, projects and other important details. C o m p u te r ized Accounting. Preparation of Profit and Loss Appropriation account- division of profit among partners, guarantee of profits. Preparation of revaluation account and balance sheet. Preparation of loan account of the retiring partner. Public subscription of shares - over subscription and under subscription of shares; issue at par and at premium, calls in advance and arrears excluding interest , issue of shares for consideration other than cash. Issue of debentures for consideration other than cash; Issue of debentures with terms of redemption; debentures as collateral securityconcept, interest on debentures.
BOOK-3#Chapter-1#NOTES TO ACCOUNTS#•Analysis of Financial Statements•Class-12, Ca, Cs, Cma & B. Com!
NCERT Class XII Accountancy II: Chapter 4 – Analysis of Financial Statements
Accountancy Part 2 is a critical skill that inculcates logical reasoning and out-of-the-box analytical abilities. Studying Accountancy Part 2 will enable you to get much better at abstract reasoning. If you ever thought Accountancy Part 2 was difficult, you will find your perspective changing once you understand the concepts distilled in these Books PDF guides. The subjects that the students take in their class 12 is also the basis for their career choice they take up. Hence, all the subjects are equally important to them.
The students should read these basic concepts to gain perfection which will help him to get more marks in CBSE examination. UNIT 6. After studying the lesson, students will be able to:. Important updates relating to your studies which will help you to keep yourself updated with latest happenings in school level education. Keep yourself updated with all latest news and also read articles from teachers which will help you to improve your studies, increase motivation level and promote faster learning.
The revision notes help you revise the whole chapter 13 in minutes. Revision notes in exam days is one of the best tips recommended by teachers during exam days. Comparative Statement: Financial Statements of two years are compared and changes in absolute terms and in percentage terms are calculated. It is a form of Horizontal Analysis. Common Size statement: Figures of Financial statements are converted it to percentage with respect to some common base. Ratio Analysis: It is a technique of Study of relationship between various items in the Financial Statements. There are mainly four types of ratios-.
Accountancy Class 12 Syllabus
Change in the Profit Sharing Ratio among the existing partners - sacrificing ratio, gaining ratio, accounting for revaluation of assets and reassessment of liabilities and treatment of reserves and accumulated profits. Preparation of revaluation account and balance sheet. Admission of a partner - effect of admission of a partner on change in the profit sharing ratio, treatment of goodwill as per AS 26 , treatment for revaluation of assets and reassessment of liabilities, treatment of reserves and accumulated profits, adjustment of capital accounts and preparation of balance sheet. Preparation of loan account of the retiring partner. Dissolution of a partnership firm: types of dissolution of a firm. Debentures: Issue of debentures at par, at a premium and at a discount. Issue of debentures for consideration other than cash; Issue of debentures with terms of redemption; debentures as collateral security-concept, interest on debentures.