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12th Standard Accountancy English Medium Chapters / Lessons 2022-2023


Accounts From Incomplete Records

Accounts of Not-For-Profit Organisation

Accounts of Partnership Firms-Fundamentals

Goodwill In Partnership Accounts

Admission of a Partner

Retirement and Death of a Partner

Company Accounts

Financial Statement Analysis

Ratio Analysis

Computerized Accounting System - Tally



12th Standard Accountancy English Medium Chapters / Lessons 2022-2023


Accounts From Incomplete Records
Accounts of Not-For-Profit Organisation
Accounts of Partnership Firms-Fundamentals
Goodwill In Partnership Accounts
Admission of a Partner
Retirement and Death of a Partner
Company Accounts
Financial Statement Analysis
Ratio Analysis
Computerized Accounting System - Tally

12th Standard Accountancy English Medium Chapters / Lessons 2022-2023 Syllabus

Accounts From Incomplete Records

Introduction - Meaning of incomplete records - Features of incomplete records - Limitations of incomplete records - Differences between double entry system and incomplete records - Accounts from incomplete records - Ascertaining profit or loss from incomplete records through statement of affairs - Preparation of final accounts from incomplete records

Accounts of Not-For-Profit Organisation

Introduction - Features of not-for-profit organisations - Receipts and Payments Account - Items peculiar to not-for-profit organisations - Income and Expenditure Account - Balance Sheet

Accounts of Partnership Firms-Fundamentals

Introduction - Meaning, definition, and features of partnership - Partnership deed - Application of the provisions of the Indian Partnership Act, 1932 in the absence of partnership deed - Final accounts of partnership firms - Methods of maintaining capital accounts of partners - Interest on capital and interest on drawings of partners - Salary and commission to partners - Interest on loan from partners - Division of profits among partners - Profit and loss appropriation account

Goodwill In Partnership Accounts

Introduction - Nature of goodwill - Factors determining the value of goodwill of a partnership firm - Need for valuation of goodwill of partnership firms - Classification of goodwill - Methods of valuation of goodwill

Admission of a Partner

Introduction - Adjustments required at the time of admission of a partner - Distribution of accumulated profits, reserves and losses - Revaluation of assets and liabilities - New profit sharing ratio and Sacrificing ratio - Adjustment for goodwill - Adjustment of capital on the basis of new profit sharing ratio

Retirement and Death of a Partner

Introduction - Adjustments required on retirement of a partner - Distribution of accumulated profits, reserves and losses - Revaluation of assets and liabilities - Determination of new profit sharing ratio and gaining ratio - Adjustment for goodwill - Adjustment for current year's profit or loss upto the date retirement - Settlement of the amount due to the retiring partner, Death of a partner - Adjustments required on the death of a partner

Company Accounts

Introduction - Meaning and definition of a company - Characteristics of a company - Meaning and types of shares - Divisions of share capital - Issue of equity shares - Process of issue of equity shares - Issue of shares for cash in instalments - Issue of shares for cash in lumpsum - Issue of shares for consideration other than cash

Financial Statement Analysis

Introduction - Financial statements - Financial statements of companies - Financial statement analysis - Tools of financial statement analysis - Preparation of comparative statements - Preparation of common - size statements - Trend analysis

Ratio Analysis

Introduction - Meaning of accounting ratios - Meaning and definition of ratio analysis - Objectives of ratio analysis - Classification of ratios - Computation of ratios - Advantages of ratio analysis - Limitations of ratio analysis

Computerized Accounting System-Tally

Introduction - Applications of Computerised Accounting System (CAS) - Automated accounting system - Designing the accounting reports - Data exchange with other information system - Application of computerised accounting system - Tally with GST package - Practical application of accounting software - Tally.ERP 9

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12th Standard Accountancy English Medium Chapters / Lessons 2022-2023

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