CBSE syllabus always maintains a standard, If a student has trouble understanding a topic related to Accounts, the student can go through questions and answers related to each topic covered in Class 12 Accountancy.
Some of the topics Covered include :
TOPICS
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- Accounting for Not-for-Profit Organisation
- Accounting for Partnership : Basic Concepts
- Reconstitution of a Partnership Firm – Admission 112 of a Partner
- Reconstitution of a Partnership Firm – Retirement/Death of a Partner
- Dissolution of Partnership Firm
1.A. Meaning and Characteristics of Not-for-Profit Organisation
1.B. Accounting Records of Not-for-Profit Organisations
1.C. Receipt and Payment Account
1.D. Income and Expenditure Account
1.E. Balance Sheet
1.F. Some Peculiar Items
1.G. Income and Expenditure Account based on Trial Balance
2.B. Partnership Deed
2.C. Special Aspects of Partnership Accounts
2.D. Maintenance of Capital Accounts of Partners
2.E. Distribution of Profit among Partners
2.F. Guarantee of Profit to a Partner
2.G. Past Adjustments
2.H. Final Accounts
3.B. Admission of a New Partner
3.C. New Profit Sharing Ratio
3.D. Sacrificing Ratio
3.E. Goodwill
3.F. Adjustment for Accumulated Profits and Losses
3.G. Revaluation of Assets and Reassessment of Liabilities
3.H. Adjustment of Capitals
3.I. Change in Profit Sharing Ratio among the Existing Partners
4.B. New Profit Sharing Ratio
4.C. Gaining Ratio
4.D. Treatment of Goodwill
4.E. Adjustment for Revaluation of Assets and Liabilities
4.F. Adjustment of Accumulated Profits and Losses
4.G. Disposal of Amount Due to Retiring Partner
4.H. Adjustment of Partners’ Capitals
4.I. Death of a Partner
5.B. Dissolution of a Firm
5.C. Settlement of Accounts
5.D. Accounting Treatment
