CONTENTS

FOREWORD iii

PREFACE     V

UNIT VI

REPRODUCTION 1-66

Chapter 1 : Reproduction in Organisms 3
Chapter 2 : Sexual Reproduction in Flowering Plants 19
Chapter 3 : Human Reproduction 42
Chapter 4 : Reproductive Health 57

UNIT VII

GENETICS AND EVOLUTION 67-142

Chapter 5 : Principles of Inheritance and Variation 69
Chapter 6 : Molecular Basis of Inheritance 95
Chapter 7 : Evolution 126

UNIT VIII

BIOLOGY IN HUMAN WELFARE 143-190

Chapter 8 : Human Health and Disease 145
Chapter 9 : Strategies for Enhancement in 165
 Food Production
Chapter 10 : Microbes in Human Welfare 179

UNIT IX

BIOTECHNOLOGY 191-216

Chapter 11 : Biotechnology : Principles and Processes 193
Chapter 12 : Biotechnology and its Applications 207

UNIT X

ECOLOGY 217-286

Chapter 13 : Organisms and Populations 219
Chapter 14 : Ecosystem 241
Chapter 15 : Biodiversity and Conservation 258
Chapter 16 : Environmental Issues 270

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CONTENTS

Foreword

Chapter 1 Accounting for Share Capital 1

1.1 Features of a Company 1

1.2 Kinds of Companies 2

1.3 Share Capital of a Company 3

1.4 Nature and Classes of Shares 6

1.5 Issue of Shares 7

1.6 Accounting Treatment 9

1.7 Forfeiture of Shares 37

Chapter 2 Issue and Redemption of Debentures 75

2.1 Meaning of Debentures 75

2.2 Distinction between Shares and Debentures 76

2.3 Types of Debentures 76

2.4 Issue of Debentures 78

2.5 Over Subscription 85

2.6 Issue of Debentures for Consideration other than Cash 86

2.7 Issue of Debentures as a Collateral Security 93

2.8 Terms of Issue of Debentures 97

2.9 Interest on Debentures 104

2.10 Writing off Discount/Loss on Issue of Debentures 106

2.11 Redemption of Debentures 110

2.12 Redemption by Payment in Lump Sum 112

2.13 Redemption by Purchase in Open Market 130

2.14 Redemption by Conversion 133

Chapter 3 Financial Statements of a Company 144

3.1 Meaning of Financial Statements 144

3.2 Nature of Financial Statements 145

3.3 Objectives of Financial Statements 146

3.4 Types of Financial Statements 147

3.5 Uses and Importance of Financial Statements 164

3.6 Limitations of Financial Statements 165

Chapter 4 Analysis of Financial Statements 171

4.1 Meaning of Analysis of Financial Statements 171

4.2 Significance of Analysis of Financial Statements 172

4.3 Objectives of Analysis of Financial Statements 173

4.4 Tools of Analysis of Financial Statements 174

4.5 Comparative Statements 176

4.6 Common Size Statement 182

4.7 Limitations of Financial Analysis 187

Chapter 5 Accounting Ratios 194

5.1 Meaning of Accounting Ratios 194

5.2 Objectives of Ratio Analysis 195

5.3 Advantages of Ratio Analysis 195

5.4 Limitations of Ratio Analysis 197

5.5 Types of Ratios 198

5.6 Liquidity Ratios 200

5.7 Solvency Ratios 204

5.8 Activity (or Turnover) Ratio 213

5.9 Profitability Ratios 223

Chapter 6 Cash Flow Statement 241

6.1 Objectives of Cash Flow Statement 242

6.2 Benefits of Cash Flow Statement 242

6.3 Cash and Cash Equivalents 243

6.4 Cash Flows 243

6.5 Classification of Activities for the Preparation of Cash Flow Statement 243

6.6 Ascertaining Cash Flow from Operating Activities 248

6.7 Ascertainment of Cash Flow from Investing and Financing Activities 258

6.8 Preparation of Cash Flow Statement 261

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CONTENTS

Foreword 

Chapter 1 Accounting for Not-for-Profit Organisation 1

1.1 Meaning and Characteristics of Not-for-Profit Organisation 1

1.2 Accounting Records of Not-for-Profit Organisations 2

1.3 Receipt and Payment Account 4

1.4 Income and Expenditure Account 12

1.5 Balance Sheet 17

1.6 Some Peculiar Items 21

1.7 Income and Expenditure Account based on Trial Balance 38

Chapter 2 Accounting for Partnership : Basic Concepts 61

2.1 Nature of Partnership 61

2.2 Partnership Deed 63

2.3 Special Aspects of Partnership Accounts 65

2.4 Maintenance of Capital Accounts of Partners 65

2.5 Distribution of Profit among Partners 68

2.6 Guarantee of Profit to a Partner 86

2.7 Past Adjustments 92

Chapter 3 Reconstitution of a Partnership Firm – Admission of a Partner 108

3.1 Modes of Reconstitution of a Partnership Firm 108

3.2 Admission of a New Partner 109

3.3 New Profit Sharing Ratio 110

3.4 Sacrificing Ratio 112

3.5 Goodwill 115

3.6 Adjustment for Accumulated Profits and Losses 136

3.7 Revaluation of Assets and Reassessment of Liabilities 137

3.8 Adjustment of Capitals 143

3.9 Change in Profit Sharing Ratio among the Existing Partners 153

Chapter 4 Reconstitution of a Partnership Firm – Retirement/Death of a Partner 167

4.1 Ascertaining the Amount Due to Retiring/Deceased Partner 167

4.2 New Profit Sharing Ratio 168

4.3 Gaining Ratio 169

4.4 Treatment of Goodwill 173

4.5 Adjustment for Revaluation of Assets and Liabilities 180

4.6 Adjustment of Accumulated Profits and Losses 182

4.7 Disposal of Amount Due to Retiring Partner 185

4.8 Adjustment of Partners’ Capitals 194

4.9 Death of a Partner 200

Chapter 5 Dissolution of Partnership Firm 216

5.1 Dissolution of Partnership 216

5.2 Dissolution of a Firm 217

5.3 Settlement of Accounts 219

5.4 Accounting Treatment 220

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