
Yeh book Class 12 Commerce ke students ke liye NCERT/CBSE dwara taiyar kiya gaya hai. Ismein accounting ke basic concepts, principles aur processes ko simple bhasha mein samjhaya gaya hai. Book mein Journal, Ledger, Trial Balance, Cash Book aur Final Accounts jaise important topics hain. Har chapter mein practical examples aur illustrations diye gaye hain jo students ko exam ke liye tayar karne mein madad karte hain.
Yeh book Khatadari Part 1 ke naam se bhi jani jati hai aur Class 12 ke liye accounting ki foundation strong karti hai.
NCERT ki Khatadari I (Accountancy Part 1) Class 12 ke commerce stream ke students ke liye ek important book hai. Is book ka mukhya uddeshya students ko accounting ke fundamental principles aur procedures se avagat karana hai. Yeh book CBSE syllabus ke hisab se banayi gayi hai aur ismein Financial Accounting ke basic topics cover kiye gaye hain.
Is chapter mein partnership firm ke accounting ke baare mein bataya gaya hai. Partnership deed, profit sharing ratio, interest on capital, drawings, aur guarantee ka concept samjhaya gaya hai.
Goodwill kya hota hai aur iski valuation kaise ki jati hai – super profit method, capitalization method etc. Practical examples ke saath samjha gaya hai.
Jab partnership mein naya partner aata hai to accounting adjustments – revaluation, capital adjustments, goodwill treatment. Sabhi cases ke liye examples diye gaye hain.
Jab koi partner retire ho ya death ho jaye to uske settlement ke liye accounting entries. Gaining ratio, treatment of reserves aur accumulated profits.
Partnership firm ka dissolution – realization account, partners’ capital accounts, settlement of liabilities. Sukh aur asaan tarike se samjhaya gaya hai.
Class 12 ke board exams ke liye Khatadari I ka gyaan bahut zaroori hai. CBSE ke paper mein is book se directly questions aate hain. Yeh book students ko accounting ke basics strong karne mein madad karti hai, jo aagey commerce mein higher studies ke liye foundation ka kaam karta hai. Iske alawa, business ya accountancy field mein career banana chahte hain to yeh book ek solid starting point hai.
Note: Yeh book Accountancy Part 1 hai. Class 12 ke liye Khatadari II bhi available hai jo financial statements of companies aur analysis ke baare mein hai. Lekin pehle part mein partnership accounting complete ho jata hai.