“NCERT ACCOUNTANCY Textbook Class XII PART-I” PDF Direct Download Link


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Author: Shveta Uppal, Chief Editor & Committee
Description: "NCERT ACCOUNTANCY Textbook Class XII PART-I" PDF Direct Download Link

Chapter 1: Accounting for Not-for-Profit Organisation
1.1 Meaning and Characteristics of Not-for-Profit
1.2 Accounting Records of Not-for-Profit Organisatio
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
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

National Council of Educational
Research and Training
Language: English
Publication Year: First Edition
January 2007
ISBN: 81-7450-640-3
Number of Pages: 230

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