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Accounting 2 Class 12
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Prashanth Pamidi
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Accounting for Share Capital
1
Features of a Company
2
Kinds of a Company
Share Capital of a Company
Nature and Classes of Shares
Issue of Shares
Accounting Treatment
Forfeiture of Shares
Issue and Redemption of Debentures
Meaning of Debentures
Distinction between Shares and Debentures
Types of Debentures
1
Issue of Debentures
Over Subscription
Issue of Debentures for Consideration other than Cash
Issue of Debentures as a Collateral Security
Terms of Issue of Debentures
Interest on Debentures
Writing off Discount/Loss on Issue of Debentures
Redemption of Debentures
Redemption by Payment in Lump Sum
Redemption by Purchase in Open Market
Redemption by Conversion
Sinking Fund Method
Financial Statements of a Company
Meaning of Financial Statements
Nature of Financial Statements
Objectives of Financial Statements
Types of Financial Statements
Form and Contents of Income Statement
Form and Contents of Balance Sheet
Some Peculiar Items
Uses and Importance of Financial Statements
Limitations of Financial Statements
Analysis of Financial Statements
Meaning of Financial Analysis
Significance of Financial Analysis
Objectives of Financial Analysis
Tools of Financial Analysis
Comparative Statements
Common Size Statement
Trend Analysis
Limitations of Financial Analysis
Accounting Ratios
Meaning of Accounting Ratios
Objectives of Ratio Analysis
Advantages of Ratio Analysis
Limitations of Ratio Analysis
Types of Ratios
Liquidity Ratios
Solvency Ratios
Activity (or Turnover) Ratios
Profitability Ratios
Cash Flow Statement
Nature of Cash Flow Statement
Benefits of Cash Flow Statement
Cash and Cash Equivalents
Cash Flows
1
Classification of Activities for the Preparation of Cash Flow Statement
Ascertaining Cash Flow from Operating Activities
Ascertainment of cash flow from investing and Financing Activities
Preparation of Cash Flow Statement
12th
Accounting
NCERT
Text Book
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Attachments
FULL NCERT BOOK - ZIP
Lekhashastra Part II -12 Accountancy Part II - 12
Lekhashastra Part II -12 Accountancy Part II - 12
Accounting 2 Class 12 Hindi Version Full NCERT Text
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