Class 12 लेखाशास्त्र भाग I (Accountancy Part I)

Yeh page aapko NCERT/CBSE Class 12 ki Lekhashastra Bhag I book ke baare mein complete overview deta hai. Is book mein aapko accounting ke basic fundamentals se lekar advanced topics tak ka knowledge milega. Yeha par hum book ke sabhi important chapters, unke concepts aur exam ke liye necessary points discuss karenge.

Book Ka Main Focus

• Accounting for Not-for-Profit Organizations
• Partnership Firm ki Accounting
• Company Accounts ke Fundamentals
• Financial Statements ka Analysis

Links for Chapter-wise Download NCERT Book for Class 12 लेखाशास्त्र भाग I in hindi Language

Here we have provided NCERT Book for Class 12 लेखाशास्त्र भाग I in hindi Language, Just select the chapters below to get Exemplar Solution of the same:

Prelims

अलाभकारी संस्थाओं के लिए लेखांकन

साझेदारी लेखांकन आधारभूत अवधारणाएं

साझेदारी फर्म का पुनर्गठन – साझेदार का प्रवेश

साझेदारी फर्म का पुनर्गठन – साझेदार की सेवानिवृत्ति, मृत्यु

साझेदारी फर्म का विघटन

Class 12 Lekhashastra Bhag I - Detailed Content

NCERT ki Class 12 Accountancy Part I book students ko accounting ke core principles aur unke practical application se introduce karti hai. Yeh subject commerce stream ke students ke liye bahut hi important hai kyunki yeh future mein CA, CS, ya finance ke field mein jaane wale students ki strong foundation banata hai.

Chapter 1: Accounting for Not-for-Profit Organizations

Is chapter mein aap seekhenge ki Not-for-Profit Organizations jaise ki clubs, societies, trusts apne financial records kaise maintain karte hain. Inke liye special accounting terms jaise Receipt and Payment Account, Income and Expenditure Account, aur Balance Sheet ka preparation karna sikhaya jata hai. Yeh chapter practical life mein bahut useful hai.

Chapter 2: Accounting for Partnership Firms - Fundamentals

Partnership firm India mein ek common form of business organization hai. Is chapter mein partnership deed, partners ke beech profit sharing ratio, capital accounts, aur partnership firm ke dissolution se related basic rules padhaye jaate hain. Fixed aur Fluctuating Capital accounts ka concept bhi isi chapter mein aata hai.

Chapter 3: Reconstitution of a Partnership Firm - Admission of a Partner

Jab ek naya partner firm mein join karta hai toh firm ka reconstitution hota hai. Is process mein old partners ke beech naya profit sharing ratio, goodwill ki valuation aur treatment, revaluation of assets and liabilities, aur adjustment of capital accounts jaise important topics cover kiye jaate hain. Sacchivation and Hidden goodwill ke concepts bhi important hain.

Chapter 4: Reconstitution of a Partnership Firm - Retirement/Death of a Partner

Is chapter mein aap seekhenge ki agar koi existing partner retire ho jaaye ya uski death ho jaaye, toh firm ke accounts par uska kya effect padta hai. Retiring partner ke share ko calculate karna, uska loan account, life policy ki claim amount, aur firm ke future profits mein uska right kaise determine karna yeh sab is chapter ka hissa hai.

Chapter 5: Dissolution of Partnership Firm

Dissolution ka matlab hota hai partnership firm ko permanently band karna. Is chapter mein aap dissolution ke different modes, realization account ka preparation, aur creditors ko payment karne ki process ke baare mein padhenge. Insolvency of partners jaise complex situations ko bhi examples ke through samjhaaya gaya hai.

Exam Preparation Tips

Class 12 Accountancy ko acche se samajhne ke liye theory ke saath-saath practical problems ka regular practice karna bahut zaroori hai. Har chapter ke NCERT ke examples aur exercises ko solve karein. Balance sheet aur different accounts banane ki practice karein. Important journal entries yaad rakhein.

Final mein, yeh book aapko ek solid base provide karti hai jispar aap age chalkar higher studies in commerce ya professional courses kar sakte hain. Har chapter ko sequentially padhna chahiye kyunki concepts ek-dusre se linked hain.