Yeh book Class 12 ke students ke liye hai jo accounting ke advanced topics padhte hain. Isme mainly partnership firms ki accounting, company accounts, aur financial statements ka analysis cover kiya gaya hai. Yeh CBSE syllabus ke according hai.
Is book mein aapko accounting ke kai important chapters milenge jo aapko higher studies aur professional exams ke liye taiyar karte hain. Niche diye gaye sections mein in topics ko detail mein samjhaya gaya hai.
Partnership firm ek common business structure hai jisme do ya do se adhik persons milkar business karte hain. Iski accounting mein kuch special rules follow kiye jaate hain.
Partnership deed, profit sharing ratio, capital accounts, aur drawings jaise concepts yahan cover hote hain. Inka accounting treatment samajhna zaroori hai.
Goodwill ek intangible asset hai jo firm ki reputation ko represent karta hai. Iski valuation methods jaise average profit, super profit, aur capitalization method isme included hain. Saath hi, profit sharing ratio mein change ka effect bhi padhaya jata hai.
Jab naya partner aata hai ya purana partner retire hota hai, to accounting entries kaise ki jaati hain? Isme goodwill adjustment, revaluation of assets and liabilities, aur capital accounts ko adjust karna sikhaya jata hai.
Firm ke dissolve hone par accounting process, realization account, aur settlement of debts ka procedure detail mein hai.
Company accounts mein mainly share capital aur debentures ko focus kiya jata hai. Company ke financial statements bane ka tarika bataaya gaya hai.
Shares ke issue, forfeiture, aur reissue ke accounting entries. Equity shares aur preference shares ka difference.
Debentures kya hote hain? Unke issue, redemption, aur interest ke accounting treatment.
Financial statements ka analysis karna seekhna zaroori hai taaki company ki financial health samajh saken.
Comparative statements, common size statements, ratio analysis, aur cash flow statement jaise tools ka use karna. Ratio analysis mein liquidity, solvency, aur profitability ratios ko calculate karna.
Cash flow statement ka preparation direct aur indirect method se. Operating, investing, aur financing activities ko classify karna.
Yeh sare topics aapko Class 12 ke exams mein help karenge aur accounting ki strong foundation denge. Practice questions aur NCERT solutions se aap better understanding hasil kar sakte hain.
