(Download) NCERT Book For Class XII : Accountancy (Company Accounts and Analysis of Financial Statements)
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(Download) NCERT Book For Class XII : Accountancy (Company Accounts and Analysis of Financial Statements)
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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